YONKERS, NYAccording to a study published in the April issue of Boating Magazine, owning a boat is not even close to worth it. "Our study proved conclusively that boat-ownership is primarily an inconvenience and a monetary black hole," editor Roger Bernbaum said. "We found little to no reason to keep that thing sitting in a shed all winter just so you can tow it to the lake and pay outrageous docking fees three weekends a year. It'd be much more cost-efficient to don a yachting cap and hang out at the dockhouse." The May issue of Boating promises to explore the financial viability of seaside vacation homes.