Accounting - Bear in mind that traditional wisdom is long on tradition but short on wisdom." I don't know who said that.
John Maynard Keynes said "The difficulty lies not in the new ideas but escaping the old ones"
BTW I don't understand how time-share villas work and fractional aircraft ownership and I doubt that accountants I know do either.
I suppose the latter is like car leasing but the leasing period must be small for small aircraft.