Depends on what you buy. I dive a Mk15 and before that a Class KISS. Everything on both is user serviceable.
Cells depend on what your regime is. Some people stagger them, change 1 evey 6 months. Some people do all three every year. Some people are reactive and just change a cell when they get a failure or weird readings.
Lime costs depend on how often you dive and, again, what your regime for changing it is. I'll run my Mk15 scrubber for a couple of days usually but I changed the KISS every day.
Batteries, peanuts. Mine runs from a rechargeable 14500 battery so doesn't really cost much other than the initial cost of a couple of batteries and a charger.
Gas... I keep a couple of 20's of oxygen and decant from that. If I'm on a weekend trip then I'll just take one of those and do my own filling. I use industrial grade O2, cost is pretty minimal. Dil... I have a pair of 12's with some very rich trimix, decant from that and top with air as necessary. Again, costs are manageable.
Cylinder tests... it was pretty rare my KISS cylinders were in test as I was filling them myself. I would not allow my Mk15 spheres anywhere near a dive shop. I'd rather take the chance of one going kaboom than let a minimum wage monkey touch something that might cost a couple of grand to replace.
Servicing... Once a year or so I'll completely disassemble my unit, give it a good clean, disinfect anything that gets coated in slobber. Orings are orings, once you know the sizes you can buy anywhere. My Mk15 regs are very simple Sherwood valves and have never been serviced and I probably never will unless something happens. My KISS regs were Apeks so more complex and I'd do them every couple of years or so unless leaking. I would service them myself. I usually take the BOV apart and clean and lube every year as well.
Spares... Jetsam were always very helpful with spares and advice. Kim often sent stuff just for the cost of postage. That was in the early days and I'd guess Jetsam are a lot more corporate now. Mk15 spares... I'm not sure how you would break something on it. Most of it is stainless steel. The electronics are the weak point, I've replaced mine with a Hammerhead and Juergensen Marine are generally very helpful.
One of the big costs can be bail out cylinders. Mine are all long out of test so if I ever have to bail out on a serious dive then it's going to be a ball-squeaking bill to get them put back in test, O2 service and filled.
Annual costs aren't huge for me nor were they on a KISS. I know people with Inspos that regularly get huge bills for things that, to my naive eye, looks like fixing bad design choices by APD. I know people with other units that never touch them from one year to the next and they keep going.
A rebreather is like buying a house, big upfront cost and then ongoing maintenance. Open circuit is like renting. Both choices are a hole in the ground you pour money into.