HOW TO KEEP FARM ACCOUNTS. 



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IMPLEMENTS. 



171. Implements on the farm are the same as the tools 

 and appliances of the manufacturer. They are a visible asset 

 and their worth depends greatly on the care taken of them. 

 It is customary anionic manufacturers to deduct from tli.-ir in- 

 ventory of machinery a certain per cent, for *'wear anc] tear." 

 This of course depends on its condition and also whether it is of 

 a style and pattern not superceded by one later and much more 

 desirable. But the per cent. deducte<I for depreciation must b.» 

 decided by the farmer himself. No hard and fast rules can be 

 laid down for that. This account is debited and credited as fol- 

 lows: 



116 



