140 



ANm>\L RATE OF DEPRECTA7 T0N OF FAPM MACHT^JTOY 



Grain drill--- ._ ^^ 



Threshing outfit ___j^2 



Com planters w 



" binders -.10 



" cultivators j 



Mowers 



Hay rakes - 



Plows 



Wagons c 



Harrows q 



Manure spreaders ^^2 



Harness , 



Gasoline engines 7 



The usual general rate for depreciation 

 is 10^. 



