DEPRECIATION: BALANCING THE SHORT GAME AGAINST THE LONG GAME, A UNITED STATES PERSPECTIVE

Mr Guido van der Hoeven, Mr J.C. Hobbs

Nc State University, Raleigh, North Carolina, United States

Oklahoma State University, Stillwater, Oklahoma, United States

 

Abstract

This paper discusses and illustrates potential financial risk exposure farmers and ranchers may have as a result of accelerated depreciation options in the United States. The recent passage of tax reform legislation in the United States provides mechanisms to significantly reduce business generated taxable income.  However, farmers and ranchers should consider mid- to long-term implications of making current year depreciation decisions relative to financial risk exposure of their agricultural businesses.

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IFMA

The objective of the International Farm Management Association is to further the knowledge and understanding of farm business management and to exchange ideas and information about farm management theory and practice throughout the world. The IFMA is a non profit-making organisation and currently the Association has members in over 50 countries.

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Photography Credits

Tourism Tasmania, Barnbougle Dunes, Ray Joyce, Health Holden, Graham Freeman, Joe Shemesh, Glenn Gibson, Hobart City Council, Nick Osborne, National Trust Tasmania, Dale Baldwin, Brian Dullaghan, Rob Burnett, Alistair Bett, Alice Bennett, Wai Nang Poon, Chris Crerar, Kathy Leahy, Flow Mountain Bike, Tasmanian Parks & Wildlife Service, James Bowden, Masaaki Aihara, Sean Feennessy, Bruce Irwin, Liz Knox