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For the majority of people it is the cost of the gun. The majority of people I know that own guns never fire them or rarely fire them after purchase.

Depends on the gun.

My EDC gets about 50 rounds a week. At ~$10.00 a week it did not take long to exceed the cost of the gun. On the other hand my Judge--used primarily as a snake charmer--may never eat enough to exceed its cost. Same with my long guns; the rifles are not shot much. The cleaning supplies, maintenance items, safe, range bag, etc. would have to be spread across all of my guns.

Depends on the time frame you're talking about, too. You only buy an individual gun once. But own it and shoot it regularly for a few years (or the true lifetime of a good gun), and the ammo cost can easily be the biggest cost - especially for your centerfire pieces. A nice S&W 41 (yeah, I know, not making them any more, but used is gonna run you... $400? $700?) will cost pretty up front, and it takes a LOT of .22lr to make the ammo be the bigger cost.

Can't say as any gun has had a higher accessory/parts cost than the original gun purchase for me... yet. Though I did have one cheap .22 rifle that the accessories gave it a good run. The scope alone was almost half the cost of the rifle.