This thesis examines the depot maintenance processes of naval H-6O helicopters. Budget and political climate issues are discussed. Aircraft Service Period Adjustment (ASPA) deferral rates, Standard Depot Level Maintenance (SDLM) turnaround time, depot maintenance direct labor and material costs, and projected backlog using depot requirements and funding are examined. Data analysis indicates a need for significant process improvements or radical changes to depot processes. The Integrated Maintenance Concept (IMC) will consolidate organizational and depot level maintenance at fleet locations. IMC offers several advantages over traditional depot maintenance methods. Using regression analysis, the direct costs of SDLMs conducted at the Pensacola Naval Aviation Depot from 1987 to 1995 were used to estimate direct costs of depot maintenance based on: aircraft age, the projected level of depot maintenance, and employment (operational versus training). Within the scope of this research, a weak correlation existed between the direct labor costs and aircraft age and employment as explanatory variables direct material costs showed a higher correlation: for total direct costs, these two variables explained 34.4 percent of the variation. Incorporating additional explanatory variables, such as flight hours prior to SDLM, may improve the model. Finally, recommendations are made to facilitate the transition to Integrated Maintenance, emphasizing data collection requirements and data analysis techniques to better estimate maintenance and funding requirements.http://archive.org/details/analysisofdepotl00hatcLieutenant Commander, United States NavyApproved for public release; distribution is unlimited.