In that case, I'd say go for it. Banking it at $50ish/hour and taking it out at $80ish on second year is a 60% premium on your funds. If you have the restraint to wait another year or so, it will be close to a 100% return.

I'm just speaking from personal experience. My bank was at -27:00 last January 2010. Us Northies mostly came in with a -15 hour bank, and then I bought 4 vacation days. Since then I've been trying to pay into it pretty steadily. I've been a lineholder since last summer and am now at +10. Even as a lineholder it's hard to bank more than 10 hours a month (as you have to get to 90 hours of CREDIT to do this.) I personally don't like flying that much EVERY month Like I said, it's a great idea. It's just not as easy or quick as it sounds.