Capital Equipment Replacement Decisions

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Batterham, Robert L. ; Fraser, K.I. (1995)
  • Subject: Farm Management,

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.
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