Forget depreciating the land--it will probably apreciate over time. Around here land went from about $1500/ac 15 years ago to almost $5000/ac and in the last 2-3 years back to $1500/ac. Barn can be depreciated and the accountant has a schedule. Same with fence and tile, real question is when were they put in and how long will they last. Here the ground is pretty sandy so tile fills in pretty fast. and fence posts can rot off in a couple of years depending on the wood used. BTW I use a CPA that used to work for the IRS--she KNOWS the rules. She has kept me out of trouble more often then not.
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Today's Featured Article - The Ferguson System Principal An implement cutting through the soil at a certain depth say eight inches requires a certain force or draft to pull it. Obviously that draft will increase if the implement runs deeper than eight inches, and decrease if it runs shallower. Why not use that draft fact to control the depth of work automatically? The draft forces are
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