My first opinion would be to ignore it. If you want to report it vs. running a small cash sale here and there.
Option 2 Report the purchase of the tractor say $1000, depreciate it, 3 years later "sell" it for $100 scrap, report the $100 on that years taxes. Mission accomplished. Notice the quotes around "sell".
Option 3 Report purchase price, keep complete and detailed records of every part you have sold off the tractor, and receipts, and charge sales tax. Then you can report everything correctly.
After one year of option 3, you will realize your time is more valuable working vs. spending the majority of it being a bookkeeper.
I know you are trying to do the right thing, I think there are bigger things to tackle than a few miscellaneous parts sales here and there.
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