Book for mine says to store in the down position to drain all the water out for frost protection, as already said.
I guess it is probably better to let it all drain out than have water sitting in the engine, even if it isn't freezing?
Sometimes in summer I have it on the bracket "ready to scramble" in case I want to go somewhere in a hurry (one less thing to do - fuelled, oiled and ready to tow away) but usually I just leave it trimmed right down after flushing.
A Boat is a hole in the water, surrounded by fibreglass, into which you throw money...
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