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Implications Of Alternative Farm Tractor Depreciation Methods


  • Dumler, Troy J.
  • Burton, Robert O., Jr.
  • Kastens, Terry L.


Responsible management and tax related to depreciable resources should consider the accuracy of depreciation methods in estimating current market value. This paper compares seven depreciation methods for farm tractors with respect to information required and accuracy of remaining value relative to market value. Management and policy implications are discussed.

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  • Dumler, Troy J. & Burton, Robert O., Jr. & Kastens, Terry L., 1998. "Implications Of Alternative Farm Tractor Depreciation Methods," 1998 Annual meeting, August 2-5, Salt Lake City, UT 20913, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  • Handle: RePEc:ags:aaea98:20913

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    References listed on IDEAS

    1. Timothy L. Cross & Gregory M. Perry, 1995. "Depreciation Patterns for Agricultural Machinery," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 77(1), pages 194-204.
    2. LeRoy Hansen & Hyunok Lee, 1991. "Estimating Farm Tractor Depreciation: Tax Implications," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 39(3), pages 463-479, November.
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    Cited by:

    1. Ibendahl, Gregg, 2015. "The Effects of Machinery Costs on Net Farm Income," Journal of the ASFMRA, American Society of Farm Managers and Rural Appraisers.
    2. Dumler, Troy J. & Burton, Robert O., Jr. & Kastens, Terry L., 2000. "Use Of Alternative Depreciation Methods To Estimate Farm Tractor Values," 2000 Annual meeting, July 30-August 2, Tampa, FL 21800, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).

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    Farm Management;


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