356 



FARM MANAGEMENT 



be a cheap building. It is possible to build a shed that 

 will depreciate as much as the machinery that it stores 

 would depreciate if exposed. 



226. Depreciation on machinery. Table 75 gives the 

 average depreciation on different machines on a number 

 of farms in Minnesota : 



TABLE 75. AVERAGE DEPRECIATION PER YEAR, BASED ON 

 ORIGINAL COST AS 100 PER CENT. 1 



MACHINE 



DEPRECIATION 



Threshing outfit . . . 

 Hay loaders . . . . 

 Manure spreaders . . 

 Corn binders . 



Harrows 



Sulky plows . . . . 



Reapers 



Grain binders . . . . 



Mowers 



Hay rakes 



Hay racks 



Gang plows . . . . 

 Gasoline engines . 

 Corn cultivators . 

 Corn planters . . . 

 Grain drills and seeders 

 Harness (heavy) . . . 

 Walking plows 



Sleds 



Horse weeders . . . . 



Disks 



Wagons 



Hay tedders . 

 Fanning mills . 

 Grain tanks 



12.00% 

 11.78 

 11.67 

 10.03 



8.72 



8.42 



8.13 



7.91 



7.80 



7.80 



7.76 



7.40 



7.35 



7.25 



7.15 



6.75 



6.17 



6.09 



5.81 



5.71 



5.19 



4.89 



4.84 



4.58 



3.47 



1 Minnesota, Bulletin 117, p. 17. 



Farmers' Bulletin 303 states that a corn binder lasts an 

 average of 8.17 years. The annual depreciation is, there- 

 fore, 12.2 per cent of the original value. 



