Implications Of Alternative Farm Tractor Depreciation Methods
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.
|Date of creation:||1998|
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- 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.
- 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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