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Pr - Depreciation: Balancing The Short Game Against The Long Game - A United States Perspective

Author

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

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.

Suggested Citation

  • van der Hoeven, Guido & Hobbs, J.C., 2019. "Pr - Depreciation: Balancing The Short Game Against The Long Game - A United States Perspective," 22nd Congress, Tasmania, Australia, March 3-8, 2019 345865, International Farm Management Association.
    • Handle: RePEc:ags:ifma19:345865
    DOI: 10.22004/ag.econ.345865
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    Keywords

    Risk and Uncertainty; Farm Management;

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