This document discusses budgeting for operation and maintenance costs of wind turbines after warranty expiration. It notes the lack of reliable data available and variability in costs between turbine models and sites. It recommends budgeting $39,000 per turbine per year initially for limited extended warranty and service costs. Over the 20 year design life, maintenance is estimated to cost $4,000 per turbine annually while establishing a capital repair reserve of $16,000 per turbine annually to cover major repairs.