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REPLACING ASSETS UNDER ACCELERATED DEPRECIATION LAWS

Gregory A. Ibendahl and John D. Anderson

No 20058, 2004 Annual meeting, August 1-4, Denver, CO from American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association)

Abstract: The accelerated depreciation laws provide more revenue in earlier years of a new asset due to shielding of taxes. The laws seem designed to encourage farmers to purchase assets more often. This paper exams the optimal purchase period for a beef cattle farm buying replacement cows. While the accelerated depreciation laws do help farms, the optimal asset life is seldom shortened.

Keywords: Farm; Management (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aaea04:20058

DOI: 10.22004/ag.econ.20058

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