What icy wind?
Join Date: Jul 2005
Location: Flat, windy and (dry) cold, Saskatchewan.
Bikes: Cervélo Dual, old Pinarello Montello & older Miyata Alumicross
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Depends on the amount of riding, type of bike, road conditions (weather) and if you or LBS does work. Cleaning and maintenance, (lube etc.) is "free" if you do it, but there is still a labour cost that should be attributed to it. That could be up to 1-2 hours per week depending on conditions. Multiply that by the number of days cycled and the given hourly rate. Then you got wear and tear - chain, spokes, tires, seat, handlebar tape...all of that should be considered.
Don't forget specialized clothing. If you are commuting, not mtb or road biking, you still might have special shoes, shorts, of course a helmet, lights, waterbottle, fenders, paniers/backpack, etc. All that is part of the cost as is the cleaning and replacement cost of all these.
If you are really to be honest, you do have to count any special foods or drinks that relate directly to your ride. If you just rely on plain breakfast or a donut like a car driver, then don't include it, but if you have an energy drink or clif bar or something like that, that should be included as fuel.
You are the engine, after all.
I would say that it can come out to more than $300 per year as kf5nd suggests, but per mile the cost goes way down as you do more miles.