Appendix table 2— Land improvement tax simulations, North Dakota Prairie Pothole 



Depreciable improvements: 

 Drainage tile (1245)^ 

 Machinery and equipment 



(1245) 

 Depreciable amount 

 Multi-purpose buildings 



(1250) 

 Single-purpose buildings 



(1245) 





 





 



882 





 



972 





 



882 





 



Tax calculations 

 improvements: 

 Gross farm income Sch F 



1.31^ 

 Consv. exp. Sch F 1.49 

 Land clearing exp Sch F 



1.50 



972 





 



See footnotes at end of table. 



33 



