IDEAS home Printed from https://ideas.repec.org/p/ags/urdbrr/279807.html
   My bibliography  Save this paper

Leasing as an Alternative Method of Financing for Agricultural Cooperatives

Author

Listed:
  • Pederson, Glenn D.
  • Gill, Eric E.

Abstract

Economic incentives for agricultural cooperatives to lease capital assets such as structures, machinery, equipment, and other depreciable items are explored and illustrated. Selected aspects of lease contracts are reviewed. The lease or purchase problem is analyzed using capital budgeting (discounted cash flow) and wholefirm financial simulation methods. Results for a case farmer cooperative situation are compared under pre- and post-1986 Tax Reform Act rules and various interest rate and lease rate conditions. The analyses suggest that the attractiveness of facility leasing for cooperatives has declined in the post-1986 period. However, leasing will likely continue to be used selectively by farmer cooperatives.

Suggested Citation

  • Pederson, Glenn D. & Gill, Eric E., 1990. "Leasing as an Alternative Method of Financing for Agricultural Cooperatives," Research Reports 279807, United States Department of Agriculture, Rural Development.
    • Handle: RePEc:ags:urdbrr:279807
    DOI: 10.22004/ag.econ.279807
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/279807/files/rr83.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.279807?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Boehlje, Michael & Pederson, Glenn D., 1988. "Farm Finance: The New Issues," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 3(3), pages 1-4.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Curtiss, Jarmila, 2012. "Determinants of Financial Capital Use: Review of theories and implications for rural businesses," Working papers 122846, Factor Markets, Centre for European Policy Studies.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Monke, James D., 1998. "Retirement Planning By Farmers: Opportunities In The Taxpayer Relief Act Of 1997," 1998 Annual meeting, August 2-5, Salt Lake City, UT 20815, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    2. Pederson, Glenn D. & Duffy, Michael D. & Boehlje, Michael & Craven, Robert, 1991. "Adjustable -Term Financing Of Farm Loans," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 16(2), pages 1-12, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:urdbrr:279807. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/rdagvus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.