publication . Other literature type . Article . 1995

Capital Equipment Replacement Decisions

Batterham, Robert L.; Fraser, K.I.; Batterham, Robert L.; Fraser, K.I.;
English
  • Published: 01 Jan 1995
  • Publisher: Unknown
Abstract
This paper reviews the literature on the optimal replacement of capital equipment, especially farm machinery. It also considers the influence of taxation and capital rationing on replacement decisions. It concludes that special taxation provisions such as accelerated depreciation and investment allowances are unlikely to greatly influence farmers' capital equipment replacement decisions in Australia.
Subjects
free text keywords: Farm Management,, Farm Management
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publication . Other literature type . Article . 1995

Capital Equipment Replacement Decisions

Batterham, Robert L.; Fraser, K.I.; Batterham, Robert L.; Fraser, K.I.;