Depreciation in farm finances: Importance of depreciation of production facilities requires realistic depreciation rates, accurate records
Arthur Shultis, University of California College of Agriculture
California Agriculture 7(2):6-6. DOI: 10.3733/ca.v007n02p6.
Arthur Shultis is Extension Economist in Farm Management, University of California College of Agriculture, Berkeley;
Not available – first paragraph follows:
Depreciation is an increasing part of farm production costs.
The California Farm Record Book contains model forms of capital and depreciation records, inventories and net worth statements. It may be obtained for $1.00 from Agricultural Publications, 22 Giannini Hall, University of California, Berkeley 4, or from the local office of the Farm Advisor