Comment by Cyberdogs7

The op clearly stated wear, not fuel. Hourly rates on a plane will have a maintenance reserve, from tens to hundreds of dollars per hour. This cost can not be shared by a pilot. If the plane is owned by an LLC, and rents the plane to the pilot at a rate that includes the maintenance reserve, the cost of the rental CAN be split. So by putting the plane in an LLC, you can legally recoup the true cost from your friends.