Arizona Farm
Machinery Costs
2003|2004
Trent Teegerstrom
Research Specialist
Publication AZ1351
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Arizona Farm Machinery Costs 2003|2004
(AZ1351)
© 2004
Issued in furtherance of Cooperative Extension work, acts of May 8 and June 30, 1914,
in cooperation with the U.S. Department of Agriculture, James A. Christenson, Director,
Cooperative Extension, College of Agriculture and Life Sciences, The University of Arizona.
The University of Arizona is an equal opportunity, affirmative action institution. The University does not discriminate on the basis of race, color, religion, sex, national origin, age,
disability, veteran status, or sexual orientation in its programs and activities.
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Table of Contents
Part I: Introduction & Calculations
1 Equipment Purchase Prices
1 Depreciation
5 Capital Investment
5 Interest
6 Taxes, Housing, and Insurance
6 Repairs
7 Fuel and Oil
7 Adjustments to Purchase Price
8 Presentation Format
9 Abbreviations List
10 Tractor Models
Part II: Machinery Costs Tables
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12
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14
15
16
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18
19
20
21
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23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
Vehicles
Pickup Truck, Mini
Pickup Truck, 1/2 Ton
Pickup Truck, 3/4 Ton
Pickup Truck, 3/4 Ton 4WD
Pickup Truck, 1 Ton
Truck, 5 Ton w/1000 Gal Tank
Truck, 5 Ton, Grain
Truck, Module Hauler
Tractors
Tractor, 25 PTO HP
Tractor, 35 PTO HP, MFWD
Tractor, 40 PTO HP
Tractor, 50 PTO HP, MFWD
Tractor, 60 PTO HP
Tractor, 70 PTO HP, MFWD
Tractor, 80 PTO HP
Tractor, 90 PTO HP, MFWD
Tractor, 90 HP “MUDDER”
Tractor, 100 PTO HP, MFWD
Tractor, 135 PTO HP
Tractor, 150 PTO HP, MFWD
Tractor, 170 PTO HP
Tractor, 175 PTO HP, MFWD
Tractor, 190 PTO HP
Tractor, 215 PTO HP, MFWD
Tractor, 335 Eng HP, Articulating
Tractor, 375 Eng HP, Articulating
Tractor, 400 Eng HP, Articulating
Tractor, Crawler, Rubber Track
Self-Propelled Harvesters
Combine, Sm. Gr., PL20, 155 Bu
Combine, Corn, 190 Bu, 6 Row
Cotton Picker, 4 Row, HDC C
Cotton Picker, 5 Row, HDC C
Cotton Stripper, 4 Row, PSB PC
2003
Price
2000
Price
$
Change
%
Change
$16,576
$21,666
$25,561
$27,333
$29,034
$42,897
$51,234
$151,477
$14,703
$17,860
$21,212
$23,169
$22,875
$39,638
$48,138
$144,955
$1,873
$3,806
$4,349
$4,164
$6,159
$3,259
$3,096
$6,522
$13,614
$23,361
$24,349
$30,203
$30,133
$41,866
$39,443
$49,751
$47,223
$56,903
$73,539
$94,127
$95,284
$113,842
$132,037
$125,642
$143,215
$167,248
$175,247
$172,310
$13,003
$22,786
$21,942
$29,041
$29,285
$39,646
$36,784
$—
$42,913
$61,243
$—
$92,268
$—
$—
$—
$119,288
$137,034
$151,900
$—
$160,240
$611
$575
$2,407
$1,162
$848
$2,220
$2,659
$49,751
$4,310
$(4,340)
$73,539
$1,859
$95,284
$113,842
$132,037
$6,354
$6,181
$15,348
$175,247
$12,07
4.7%
2.5%
11.0%
4.0%
2.9%
5.6%
7.2%
0.0%
10.0%
-7.1%
0.0%
2.0%
0.0%
0.0%
0.0%
5.3%
4.5%
10.1%
0.0%
7.5%
$132,594
$171,605
$239,599
$258,337
$127,085
$126,986
$157,934
$232,671
$—
$122,138
$5,608
$13,671
$6,928
$258,337
$4,947
4.4%
8.7%
3.0%
0.0%
4.1%
12.7%
21.3%
20.5%
18.0%
26.9%
8.2%
6.4%
4.5%
i
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
2003
Price
44
45
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48
49
50
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53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
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75
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79
80
81
82
83
84
85
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87
88
89
ii
Self-Propelled Harvesters Continued
Forage Harvester, SP SB 14.0 PSB
$205,616
Forage Harvester, SP WP 7.0 PSB
$176,422
Bale Wagon, SP PRC
Bale Wagon, SP PRC w/Squeeze
Windrower, 14.0’, HS, SC
$67,241
Cauliflower Harvester, 18 Row
$108,465
Lettuce Harvester, 12 Row
$91,937
Chili Harvester, SP 2 Row
$129,125
Chili Harvester, SP 4 Row
$194,204
Catch Frame Harvester
$150,648
Spray Equipment
High Clearance Sprayer, 18
$76,582
Over Vine Sprayer, 2 Row
$23,359
Directed Spray Rig, 8 Row
$3,000
Directed Spray Rig, 16 Row
$8,600
Saddle Tk Sprayer, 2 Tk 8 Row
$6,442
Spraycab
$18,900
Manual Spray Rig, 150 g on
$2,000
Sprayer, Air Blast 500 GAL PTO
Trailed Harvest Equipment
Bale Wagon, Pull
$31,807
Baler, 1 Tn, ‘BIG BALE’
$90,000
Baler, 2 Wire Auto PTO
$22,125
Baler, 3 Wire w/Motor
$53,954
Forage Harvester PTO RC2
$39,919
Forage Harvester PTO SB8.0
$38,450
Forage Harvester PTO WP7
$37,000
Forage Wagon PTO Unloader
$35,000
Tree Shaker, PTO
$7,635
Nut Harvester
$17,335
Module Builder
$29,505
Module Handler
$65,532
Mower, 7’
$3,852
Potato Harvester, 2 Row
$74,000
Bean Knife Rig, 3 Pt/8 Row
$13,783
Rake, 9.5’ LH
$8,174
Rake, 9.5’ LH AND RH
$19,044
Rood, 3 Row w/Basket Cleaner
$21,000
Sweeper, 13’ Tractor Mounted
$24,500
Grading/Leveling Equipment
Blade Scraper, 10’
$4,949
Blade Scraper, 8’
$2,774
Drag Scraper, 14’
$5,521
Landplane 14’x 60’
$27,000
Laser Receiver, Complete System
$26,386
Motor Grader, 12’
$201,420
Plows
Moldboard Plow, 4-16 2 Way
$8,288
Moldboard Plow, 5-16 2 Way
$10,952
Subsoiler, Heavy Duty, 3 Shnk
$5,000
2000
Price
$
Change
%
Change
$62,738
$105,000
$89,000
$125,000
$188,000
$133,493
$(3,000)
$176,422
$—
$—
$4,503
$3,465
$2,937
$4,125
$6,204
$17,155
-1.4%
0.0%
0.0%
0.0%
7.2%
3.3%
3.3%
3.3%
3.3%
12.9%
$70,308
$22,100
$3,775
$—
$8,250
$12,000
$2,400
$13,118
$6,274
$1,259
$(775)
$8,600
$(1,808)
$6,900
$(400)
$(13,118)
8.9%
5.7%
-20.5%
0.0%
-21.9%
57.5%
-16.7%
-100.0%
$32,284
$90,000
$21,935
$51,045
$36,672
$36,873
$32,023
$30,000
$7,635
$14,835
$28,339
$62,000
$3,903
$70,350
$13,040
$7,685
$15,900
$21,000
$22,475
$(477)
$—
$190
$2,909
$3,247
$1,577
$4,977
$5,000
$—
$2,500
$1,166
$3,532
$(51)
$3,650
$743
$489
$3,144
$—
$2,025
-1.5%
0.0%
0.9%
5.7%
8.9%
4.3%
15.5%
16.7%
0.0%
16.9%
4.1%
5.7%
-1.3%
5.2%
5.7%
6.4%
19.8%
0.0%
9.0%
$4,560
$3,145
$5,127
$25,600
$24,500
$184,230
$389
$(371)
$394
$1,400
$1,886
$17,190
8.5%
-11.8%
7.7%
5.5%
7.7%
9.3%
$208,616
$—
$7,470
$10,329
$4,400
$818
$623
$600
11.0%
6.0%
13.6%
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
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99
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102
103
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107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
Plows Continued
Subsoiler, Heavy Duty, 7 Shnk
Switch Plow, 6-16
V-Ripper, 5 Shnk
V-Ripper, 7 Shnk
V-Ripper, 11 Shnk
Disks/Harrows
Border Disk, Dbl. Gang
Border Disk, 6’ Disk
Border Disk, Heavy Duty
Dbl. Offset Disk, 13’
Dbl. Offset Disk, 16’
Dbl. Offset Disk, 21’
Offset Disk, 10.5’
Offset Disk, 13.5’
Offset Disk, 16.5’
Offset Disk, 18’
Offset Disk, 21’
Tandem Disk, 10’
Tandem Disk, 12’
Section Harrow, 3 Section
Section Harrow, 4 Section
Cultivators
Vegetable Cultivator, 4 Row
Rolling Cultivator, 4 Row
Rolling Cultivator, 6 Row
Rotary Hoe, 4 Row
Rotary Hoe, 6 Row
Cultivator, Sweep, 4 Row
Cultivator, Sweep, 6 Row
Spring Tooth Renovator, 16’
Cultivator, 4 Row
Cultivator, 6 Row
Cultipacker, 13’
Other Tillage Equipment
Whole Stalk Plow, 4 Row
Whole Stalk Plow, 6 Row
Furrow Spike, 4 Row
Lister, 5 Bottom
Lister, 7 Bottom
Mulch Layer, 1 Row
Row Checker, 6 Row
Power Mulcher, 4 Row
Power Mulcher, 6 Row
Rowbuck, 10’
Rototiller, 6’
Disk-Lister, 4 Row
Disk-Lister, 6 Row
Bed Roller, 4 Row
Bed Roller, 6 Row
Root Cutter-Puller, 4 Row
2003
Price
2000
Price
$
Change
%
Change
$7,851
$10,500
$7,257
$8,625
$11,019
$7,290
$10,200
$5,331
$6,440
$8,206
$561
$300
$1,926
$2,185
$2,813
7.7%
2.9%
36.1%
33.9%
34.3%
$4,298
$2,933
$2,637
$9,342
$19,800
$22,964
$9,387
$14,432
$17,054
$20,632
$22,985
$7,400
$8,500
$1,789
$2,106
$5,600
$2,372
$2,551
$8,768
$18,156
$20,808
$8,851
$13,604
$16,163
$19,224
$21,342
$7,800
$8,600
$1,437
$1,699
$(1,302)
$561
$86
$574
$1,644
$2,156
$536
$828
$891
$1,408
$1,643
$(400)
$(100)
$352
$407
-23.3%
23.7%
3.4%
6.5%
9.1%
10.4%
6.1%
6.1%
5.5%
7.3%
7.7%
-5.1%
-1.2%
24.5%
24.0%
$8,500
$5,390
$7,317
$5,376
$6,017
$5,184
$6,949
$7,950
$5,250
$6,200
$4,800
$7,850
$4,823
$6,492
$4,710
$5,587
$4,721
$6,527
$7,497
$5,200
$6,100
$4,800
$650
$567
$825
$666
$430
$463
$422
$453
$50
$100
$—
8.3%
11.8%
12.7%
14.1%
7.7%
9.8%
6.5%
6.0%
1.0%
1.6%
0.0%
$26,436
$36,174
$5,200
$6,027
$7,138
$1,751
$2,275
$5,198
$8,538
$2,738
$3,850
$19,164
$27,026
$9,367
$12,704
$6,145
$26,436
$36,174
$5,200
$5,597
$6,628
$1,225
$1,967
$5,198
$8,538
$2,719
$3,876
$19,164
$27,026
$9,367
$12,704
$6,190
$—
$—
$—
$430
$510
$526
$308
$—
$—
$19
$(26)
$—
$—
$—
$—
$(45)
0.0%
0.0%
0.0%
7.7%
7.7%
42.9%
15.7%
0.0%
0.0%
0.7%
-0.7%
0.0%
0.0%
0.0%
0.0%
-0.7%
iii
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
2003
Price
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145
146
147
148
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150
151
152
153
154
155
156
157
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160
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165
166
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169
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171
172
173
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175
176
177
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iv
Other Tillage Equipment Continued
Root Cutter-Puller, 6 Row
$8,525
Planting Equipment
Seeder, Broadcast
$1,020
Grain Drill, 12’ w/Fert Box
$12,152
Grain Drill, 14’
$12,678
Planter, Drill Type, 4 Row
$14,860
Planter, Drill Type, 6 Row
$16,926
Planter, Drawn Drill Type 4 Row
$21,587
Planter, Drawn Drill Type 6 Row
$21,871
Planter, Potato, 3 Comp. 4 Row
$32,000
Planter, Potato, 3 Comp. 6 Row
$43,000
Planter, Planet Jr, 2 Row, 4 Unit
$3,026
Planter, Stanhay, 4 Row
$14,375
Planter, Flex, 2 Line
$886
Air Planter, 8 Row
$30,000
Transplanter, Veg, 2 Row
$4,460
Transplanter, Veg, 4 Row
$10,104
Fertilizing Equipment
Fert. Side Dress Unit, 4 Row
$8,400
Fert. Side Dress Unit, 6 Row
$9,300
Fertilizer Injector, 3 Row
$6,391
Fertilizer Injector, 4 Row
$7,989
Fertilizer Injector, 6 Row
$10,448
Miscellaneous Equipment
3 Point Guidance Hitch
$7,164
Brush Rake
$5,200
Cane Trimmer, 1 Head
$1,995
Rotary Stalk Cutter, 2 Row
$5,769
Rotary Stalk Cutter, 4 Row
$9,098
Row Crop Shredder, 4 Row
$12,900
Flail Mower, PTO
$7,075
Rotary Mower, Offset 10.7’
$10,000
Vineyard Shredder, 7’
$9,495
Berm Sweep
$6,519
Water Wagon, 1000 Gal Tank
$6,620
Flat Trailer
$1,815
Border Blocker
$5,500
Front End Loader
$8,343
Orchard Trimmer, Small Range
$37,700
Orchard Trimmer, Mid Range
$105,200
Orchard Trimmer, Heavy Duty
$162,000
Tractor Autopilot System
$41,500
Feeding Equipment
Truck, Mixer/Feeder w/Scales
$—
Mixer/Feeder Wagon w/Scales
$—
Skip Loader, Wheeled
$—
2000
Price
$
Change
%
Change
$8,734
$(209)
-2.4%
$1,020
$10,614
$11,010
$10,956
$15,643
$18,666
$16,481
$37,500
$—
$2,562
$14,375
$886
$30,000
$4,228
$9,578
$—
$1,538
$1,668
$3,904
$1,283
$2,921
$5,390
$(5,500)
$43,000
$464
$—
$—
$—
$232
$526
0.0%
14.5%
15.1%
35.6%
8.2%
15.6%
32.7%
-14.7%
0.0%
18.1%
0.0%
0.0%
0.0%
5.5%
5.5%
$8,400
$9,300
$5,686
$7,108
$9,296
$—
$—
$705
$881
$1,152
0.0%
0.0%
12.4%
12.4%
12.4%
$7,164
$5,356
$1,775
$5,129
$9,152
$—
$6,295
$8,007
$9,495
$5,800
$4,600
$—
$5,200
$7,272
$36,816
$89,030
$147,300
$—
$—
$(156)
$220
$640
$(54)
$12,900
$780
$1,993
$—
$719
$2,020
$1,815
$300
$,071
$884
$16,170
$14,700
$41,500
0.0%
-2.9%
12.4%
12.5%
-0.6%
0.0%
12.4%
24.9%
0.0%
12.4%
43.9%
0.0%
5.8%
14.7%
2.4%
18.2%
10.0%
0.0%
$41,524
$42,274
$89,426
$(41,524)
$(42,274)
$(89,426)
-100.0%
-100.0%
-100.0%
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Introduction & Calculations
Arizona farmers make substantial investments in machinery and equipment as they strive to increase productivity and reduce costs. This publication provides equipment cost information for financial decisions.
Equipment costs include ownership costs and operating costs. Costs that do not vary with machine use
are considered “fixed” or ownership costs while those that vary with the hours of machine use are “variable” or operating costs.
Ownership Costs
Operating Costs
Depreciation
Repairs
Interest
Fuel and oil
Taxes, Housing, and Insurance (THI)
Labor
Estimation methods developed by agricultural economists and engineers were followed in estimating
these costs. Each cost is discussed briefly below.
Equipment Purchase Prices
Equipment purchase prices used in this report are a simple average of the list or “sticker” prices for new
equipment. Prices are collected for each item from participating Arizona farm equipment dealers. To insure comparability, dealers quoted prices on each item equipped in a standard way. For example, each
dealer was asked to quote a price on a 40 PTO horsepower tractor, with mechanical front wheel drive
(MFWD), equipped with a gear transmission, power steering, category hitch (three point hitch), and a roll
guard to protect the driver, etc. Suggested retail prices are used for consistency of data. Most farmers will
buy farm equipment at prices below sticker price. Farmers buying large amounts of equipment will often
receive discounts. Actual purchase prices for new equipment are negotiated between buyer and seller. For
purchase price values, other than those listed herein, see the adjustment calculations described on pages
7 and 8.
Depreciation
Machinery values decline over time due to use (wear and tear), age, and obsolescence. This loss in value
is referred to as depreciation and is estimated for each year of use. Three methods for estimating annual
depreciation are the straight-line, declining balance, and sum of years digits methods. For machinery, the
declining balance method more nearly coincides with the loss in value as reflected in the marketplace.1
Annual costs for each item of equipment listed in this publication are calculated using two methods.
Straight-line Depreciation
Table A for each item of machinery uses the straight-line method with the annual cost based on constant
average annual hours of use throughout the life of the item. Constant costs result because: 1) the straightline method is used for calculating depreciation, (2) the average annual value is used in computing opportunity interest2 and THI costs, and 3) to obtain annual repair costs, the total projected repair costs are
divided by years of life.
MACRS/GDS Depreciation
Table B for each item of machinery uses the Modified Accelerated Cost Recovery System (MACRS) with
the yearly cost over the life of new equipment based on a seven-year life.3 Annual costs fall every year as
the item ages and its value declines.
If the declining balance method were used alone, this method would not fully depreciate an item at
the end of its life. To depreciate the item to zero, the straight-line depreciation method is adopted when
1 For a discussion of depreciation methods, see Farm Management by Ronald Kay and William M. Ed-
wards, Third Edition, McGraw Hill, 1994.
2 Capital invested in machinery would earn interest or other revenue in alternative investment opportunities.
Either the interest paid for the use of the capital or its opportunity cost, in the case the investment is for savings, should be assigned as a cost for the use of the capital (see page 5 for further discussion of this issue).
3 Seven years of life is used to coincide with the GDS property class. The majority of farm machinery falls
in the seven-year classification.
Introduction and Calculations
1
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
straight-line depreciation, for the remaining years life, provides higher yearly depreciation. This modified
declining balance method will fully depreciate the item to zero at the end of the seventh year.
The modified declining balance depreciation method is the same as the General Depreciation System
(GDS) of the MACRS used for tax depreciation. GDS establishes six property classes (3-year, 5-year, 7-year,
10-year, 15-year, and 20-year). Most farm equipment is in the 7-year category while special purpose structures are in the 10-year property class and other farm buildings are the 20-year one.
Straight-line Depreciation Calculation
When calculating straight-line depreciation, it is assumed that the machinery item will be used until it is
worn out or traded before the end of its useful life. If annual usage is low, the machine becomes obsolete
before it is worn out. Table 1 (page 3) provides wear values (hours) for the estimated life of various types of
machinery. Table 1 also provides repair factors used in the repair cost equation discussed on page 7.
The equation for estimating the useful life (L) of a machine in years is
WEAR or 25 years to trade, whichever is smaller
L
=
USE
where
WEAR
=
estimated life of the machine in hours (H) (see Table 1)
USE
=
projected hours of annual use.
The equation for calculating straight-line average annual depreciation is
where
DEP
=
DEP
PRICE
RFVn
=
=
=
PRICE − RFVn
L
average annual depreciation (straight-line)
price of the machine
remaining farm value (salvage value) of the machine at the end of
its useful life as calculated by using the appropriate RFV equation
applicable to the machine, listed on page X.4
Remaining farm values (RFVn) are used to calculate depreciation. They represent the remaining value of
the machine at the end of its useful life. RFVn is calculated by using the appropriate RFV equation (Table
2 on page 5) for each specific class of machinery.
MACRS/GDS Depreciation Calculation
The equation for calculating accelerated depreciation (ADEP) using the MACRS (GDS) is
or
ADEP
=
BOOK VALUE * 1.5 *
1
CLASS
ADEP
=
BOOK VALUE * 1.5 *
1
RLIFE
=
=
=
annual depreciation for each year of life (GDS)
purchase price minus previous depreciation
property class
=
1.5 times the straight-line depreciation percentage for 7 years, 10 years, etc.
=
annual straight-line depreciation percentage for the remaining life
(CLASS minus years used)
whichever is greater
where
ADEP
BOOK VALUE
CLASS
1
1.5 *
CLASS
1
RLIFE
4 For a discussion of salvage value, see 2003 Standards, published by American Society of Agricultural
Engineers, St. Joseph, Michigan, 49805.
2
Introduction and Calculations
65
65
70
80
80
80
80
80
80
Harvesting
Corn Picker Sheller
60–75
Combine
60–75
Combine (SP)*
65–80
Mower
75–85
Mower (Rotary)
75–90
Mower-Conditioner
75–85
Mower-Conditioner (Rotary) 75–90
Windrower (SP)
70–85
Side Delivery Rake
70–90
2.0–4.0
2.0–5.0
2.0–5.0
3.0–6.0
5.0–12.0
3.0–6.0
5.0–12.0
3.0–8.0
4.0–8.0
3.0–6.0
3.5–6.0
4.0–7.0
4.0–6.5
5.0–8.0
5.0–8.0
4.5–7.5
4.0–7.0
8.0–14.0
3.0–7.0
1.0–4.5
4.0–7.0
4.0–7.0
2.5
3.0
3.0
5.0
7.0
5.0
7.0
5.0
6.0
4.5
4.5
6.0
5.0
7.0
7.0
6.0
5.0
12.0
5.0
3.0
5.5
5.0
3.0–6.5
3.0–6.5
3.0–6.5
5.0v10.0
8.0–19.0
5.0–10.0
8.0–19.0
5.0–13.0
6.5–13.0
5.0–10.0
5.5–10.0
6.5–11.0
6.5–10.5
8.0–13.0
8.0–13.0
7.0–12.0
6.5–11.0
13.–22.5
5.0–11.0
2.0–7.0
6.5–11.0
6.5–11.0
4.0
5.0
5.0
8.0
11.0
8.0
11.0
8.0
10.0
7.0
7.0
10.0
8.0
11.0
11.0
10.0
8.0
19.0
8.0
5.0
9.0
8.0
2,000
2,000
3,000
2,000
2,000
2,500
2,500
3,000
2,500
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
1,500
1,500
1,500
85
85
80
85
85
85
85
80
80
80
85
65
70
70–90
70–90
70–90
70–90
70–90
70–90
70–90
70–90
70–85
70–90
70–90
50–75
55–80
Tillage and Planting
Moldboard Plow
Heavy-Duty Disk
Tandem Disk Harrow
(Coulter) Chisel Plow
Field Cultivator
Spring Tooth Harrow
Roller-Packer
Mulcher-Packer
Rotary Hoe
Row Crop Cultivator
Rotary Tiller
Row Crop Planter
Grain Drill
70
60
40
150
175
80
100
55
60
100
60
60
75
70
70
40
40
60
80
80
75
75
100
80
0.14
0.12
0.04
0.46
0.44
0.18
0.16
0.06
0.17
0.29
0.18
0.18
0.28
0.27
0.27
0.16
0.16
0.23
0.17
0.36
0.32
0.32
0.007
0.003
2.3
2.3
2.1
1.7
2.0
1.6
2.0
2.0
1.4
1.8
1.7
1.7
1.4
1.4
1.4
1.3
1.3
1.4
2.2
2.0
2.1
2.1
2.0
2.0
Field Speed
Est. Life Total Life R&M Cost Repair Factors
H
% of List Price
Typical MPG Range KM/H Typical KM/H
RF1
RF2
12,000
16,000
Field Efficiency
Range % Typical % Range MPG
Tractors
2-Wheel Drive & Stationary
4-Wheel Drive & Crawler
Machine
Table 1. Field Efficiency, Field Speed, and Repair and Maintenance Cost Parameters (Page 1 of 2)
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Introduction and Calculations
3
4
Introduction and Calculations
60–80
50–80
55–70
70–90
70–90
60–85
70–90
55–75
60–85
60–85
50–70
55–70
60–75
5.0–10.0
3.0–7.0
2.0–5.0
4.0–7.0
4.0–7.0
2.5–6.0
4.0–8.0
3.0–8.0
1.5–5.0
1.5–6.0
4.0–6.0
1.5–4.0
2.0–4.0
7.0
6.5
3.0
5.0
5.0
4.0
5.0
5.0
3.0
3.5
5.0
2.5
3.0
8.0–16.0
5.0–11.5
3.0–8.0
6.5–11.5
6.5–11.5
4.0–10.0
6.5–13.0
5.0–13.0
2.5–8.0
2.5–10.0
6.5–10.0
2.5–6.5
3.0–6.0
11.0
10.5
5.0
8.0
8.0
6.5
8.0
8.0
5.0
5.5
8.0
4.0
4.5
1,200
1,500
2,000
2,000
1,200
1,500
2,000
3,000
2,000
3,000
1,500
2,500
4,000
1,500
2,500
3,000
80
70
60
60
35
45
50
80
80
75
90
65
50
100
70
80
0.63
0.41
0.20
0.20
0.28
0.22
0.16
0.19
0.23
0.10
0.43
0.15
0.03
0.59
0.19
0.11
1.3
1.3
1.6
1.6
1.4
1.8
1.6
1.3
1.8
1.8
1.8
1.6
2.0
1.3
1.4
1.8
Field Speed
Est. Life Total Life R&M Cost Repair Factors
H
% of List Price
Typical MPG Range KM/H Typical KM/H
RF1
RF2
Source: 2003 Standards, published by American Society of Agricultural Engineers, St. Joseph, Michigan, 49805.
70
65
60
80
80
75
80
65
70
70
60
60
70
Field Efficiency
Range % Typical % Range MPG
*SP indicates self-propelled machine.
Miscellaneous
Fertilizer Spreader
Boom-Type Sprayer
Air-Carrier Sprayer
Bean Puller-Windrower
Beet Topper/Stalk Chopper
Forage Blower
Forage Wagon
Wagon
Harvesting (continued)
Rectangular Baler
Large Rectangular Baler
Large Round Baler
Forage Harvester
Forage Harvester (SP)
Sugar Beet Harvester
Potato Harvester
Cotton Picker (SP)
Machine
Table 1. Field Efficiency, Field Speed, and Repair and Maintenance Cost Parameters (Page 2 of 2)
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Table 2. Remaining Values as a Percentage of List Price
Equipment Type
1
2
3
4
5
6
7
8
9
10
11
12
13
30-79 HP Tractors
80-150 HP Tractors
150+ HP Tractors
Mowers
Balers
Combines
Swathers
Plows
Disks
Planters
Manure Spreaders
Skid Steer Loaders
Vehicles
C1
C2
C3
0.9809
0.9421
0.9756
0.7557
0.8521
1.1318
0.7911
0.7382
0.8906
0.8826
0.9427
0.7858
n/a
0.0934
0.0997
0.1187
0.0672
0.1014
0.1645
0.0913
0.0510
0.1095
0.0778
0.1111
0.0629
n/a
0.0058
0.0008
0.0019
—
—
0.0079
—
—
—
—
—
0.0033
n/a
Equation for items 1–12: RFVn = 100[C1 – C2 (n0.5) – C3(AU0.5) ]2
where
RFVn = remaining value at the end of n years of age,
AU = annual hours of use, and
C1, C2 & C3 are the remaining value coefficients developed
from the ASAE standards.
Equation for item 13 (vehicles): RFVn = 0.15 * Price
Source: ASAE 2003.
The “half year” convention used by the IRS is adopted for this publication. Therefore, all equipment is
assumed to be purchased at mid-year and the ADEP for the first year is divided by 2.
With the MACRS (GDS) method, the yearly depreciation cost decreases as the book value declines in
later years.
Capital Investment
The annual capital investment in each item estimated is then used to calculate opportunity interest, and
THI costs. Equations for estimating annual capital investment for the two methods are
Straight-line
The average annual investment for depreciable assets is the value at the beginning of the item’s useful
life divided by years of useful life. When a straight-line depreciation method is used, the average annual
investment is the average of the value at the beginning of the first year (i.e., PRICE), and the value at the
beginning of the last year. The value at the beginning of year t is the value at the end of the year t-1, called
the Remaining Farm Value (RFV), plus the depreciation taken in the year t-1 (DEP), so that
Average Annual Investmentt
=
PRICEt + RFVt-1 + DEPt-1)/2
MACRS (GDS)
Annual Investment
=
beginning year book value
Interest
Funds invested in farm machinery come from one of two sources—either the farmer borrows funds or uses
owner funds to purchase equipment. There is a cost of capital that should be charged in either case. In the
first case, the charge is the interest charged by the lender for the loan. In the second case, the charge is the
forgone interest that the farmer would have received from an alternative investment with the same funds.
The interest earned by an investor is typically less than interest charged by a lender. The interest rate used
in this publication is the “opportunity” interest rate on equity capital based on “one year” CD rates of 6%,
which is projected to be representative of the rates available in 2003.
Average annual interest is calculated by multiplying the appropriate interest rate times the annual investment in the machine, which varies according to the depreciation method used. For the straight-line
Introduction and Calculations
5
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
method, the opportunity interest cost is constant over the life of the equipment item. With the MACRS
(GDS) method, the yearly opportunity interest cost decreases as the book value declines in later years.
Equations for estimating opportunity interest are
Straight-line
Opportunity Interest
=
average annual investment * interest rate
MACRS (GDS)
Opportunity Interest
=
beginning year book value * interest rate
Taxes, Housing, and Insurance
Taxes
In Arizona, farmers are assessed personal property taxes on all owned farm machinery.
Housing
Exposure of machinery to the sun and weather results in deterioration and a consequent loss in value. The
cost of machinery housing is included. Although machinery may not be housed, a charge should be assessed to reflect loss of value beyond normal depreciation due to weather exposure.
Insurance
Machinery is insured against losses from fire, theft, vandalism, etc., and the premiums paid for this protection represent a cost of owning machinery.
Because THI costs vary from farm to farm, set standard percentages are used in estimating these costs.
The American Society of Agricultural Engineers (ASAE) has derived typical percentages of average investment to charge to various machinery groups (see Table 3 on page X). The average annual THI cost is
calculated by applying the appropriate THI percentage to the average investment in the machine. With the
MACRS (GDS) method, the yearly THI cost lessens as the book value declines in later years.
The equations for estimating THI are
Straight-line
Table A. THI
=
average annual investment * THI rate
MACRS (GDS)
Table B. THI
=
beginning year book value * THI rate
where
THI rate
=
the appropriate THI percentage applicable to the machine, selected
from Table 3.
Table 3. THI Percentage
Machinery Group
Taxesa
Housing
Insurance
Total
1.0%
1.0%
1.0%
1.0%
1.0%
0.75%
0.75%
0.75%
0.75%
0.75%
0.25%
3.25%
3.25%
0.25%
0.25%
2.00%
5.00%
5.00%
2.00%
2.00%
Tractors
Pickups & Automobiles
Heavy-Duty Trucks
Harvesters, Self-Propelled
Implements
a Farm machinery is assessed at 16% of its market value for tax purposes.
Source: 2003 Standards, published by American Society of Agricultural
Engineers, St. Joseph, Michigan, 49805.
Repairs
The cost of repairing machinery varies with hours of use. These costs are difficult to estimate because of
wide variations among farmers with respect to their repair and maintenance policies.
6
Introduction and Calculations
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
The equation for calculating total repair cost is
where
REPAIRS
=
hours
[accumulated
]
1000
PRICE * RF1 *
REPAIRS
=
total accumulated repair costs
RF1
=
repair factor 1 (see Table 1)
RF2
=
repair factor 2 (see Table 1)
Agricultural engineers use a formula for estimating total repair costs over the life of the equipment; the
same formula is used in this analysis.5 The RF1 and RF2 repair factors are based on a statistical analysis of
farmer records and they represent the relationship between accumulated repairs and machine use. These
values include the costs of parts and labor.
Under the straight-line method (Table A), the average annual repair cost is calculated by dividing total
accumulated repairs by years life.
Under the MACRS (GDS) method (Table B), the annual repair cost is calculated as the total accumulated repair cost through the current year, minus accumulated repairs for prior years. It should be noted that
this method projects repair costs to be substantially higher as the equipment ages, as would be expected.
Repair costs do not account for the fact that a warranty on equipment may take care of repairs for the first
two to five years. Thus, the overall repair costs will be somewhat lower than reported in this publication.
Fuel and Oil
Fuel and oil costs vary with the hours of machine use and the extent of loading placed on the engine. A
tractor of a given horsepower consumes more fuel per hour when working under a heavy load than under
a light load. The extent of loading is expressed as a percentage of maximum horsepower utilized. Fuel and
oil cost per hour is the annual cost of fuel and oil divided by the hours of annual use.
Equations used to estimate annual fuel and lubrication costs are
Tractors
FUEL
=
FE * LOAD * PTO * PFUEL * USE * 1.15
where
FUEL
=
annual fuel and oil cost
FE
=
fuel efficiency
FE (for gasoline)
=
o.54 * LOAD + 0.62 – (o.04 *√697 * LOAD)
o.52 * LOAD + 0.77 – (o.04 *√738 * LOAD)
load factor percentage (the ratio of engine power used to the engine
power available) divided by 100
PTO
=
PTO horsepower of the tractor
PFUEL
=
price of a gallon of gasoline or diesel, including state and federal taxes to the
extent applicable, or the price of diesel, including state sales tax
USE
=
hours of annual use
1.15
=
a constant, which assumes oil cost at 15% of fuel cost
Other Powered Equipment
FUEL
=
GPH * PFUEL * USE * 1.15
where
GPH
=
FE * LOAD * PTO
FE (for diesel)
LOAD
=
=
Adjustments to Purchase Price
Ownership costs shown in Table A for each equipment item are a function of the purchase price of the
item. Purchase prices used herein are “suggested retail prices” and are frequently higher than what a farmer
will pay when the actual selling price is negotiated. Cost information for any piece of equipment can be
modified using an “adjustment factor” to correct ownership costs to the price actually paid by the farmer.
5 For a more in-depth discussion, see 2003 Standards, published by American Society of Agricultural
Engineers, St. Joseph, Michigan, 49805.
Introduction and Calculations
7
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
The equation for the “adjustment factor” is
ADJ
=
PRICE PAID
PRICE
where
ADJ
=
adjustment factor
PRICE PAID
=
price paid by farmer
PRICE
=
purchase price listed in this publication for each item of equipment as shown
herein.
The “adjustment factor” can be applied to the ownership costs in Table A for the projected hours of annual use. The adjustment is accomplished by multiplying the factor times the cost shown.
DEPRECadj
=
ADJ * DEPREC
OPPINTadj
=
ADJ * OPPINT (average annual investment * interest rate)
THIadj
=
ADJ * THI
Since adjustment factors are only applied to the ownership costs, repair and fuel/oil costs are operating
costs that should not be adjusted.
Presentation Format
Table 4 (page 9) lists the abbreviations for the equipment options used herein. Table 5 (page 10) identifies tractor models, associating common equipment model numbers with a nominal horsepower group.
Horsepower ratings are not identical to the group name but are approximate.
The remainder of this report contains summary tables, showing the costs of owning and operating individual items of farm machinery. The information for each machinery item is contained in two tables.
Table A shows the constant average annual and hourly costs for ranges of assumed average annual hours
of use. Depreciation is calculated using the straight-line method. All other costs are estimated to be the
same for each year of life. The straight-line method assumes that the equipment will be kept either until it
wears out or for a maximum period of 25 years.
Table B shows the annual change in ownership and operating costs as the item of equipment ages and
its value declines. Yearly depreciation is projected using the 1 1/2 declining balance method in early years,
then transitions to a straight-line method for remaining years. Table B depreciation (and all other costs) in
year one is based on the assumption that the equipment item was purchased mid-year. This coincides with
the “half year convention” described in the annual “Farmer’s Tax Guide.” With the exception of year one,
depreciation is greatest in the early years and, accordingly, the book value declines more rapidly in the early
years. This reflects the actual decline in market value of new items of equipment.
Other ownership costs (opportunity interest and THI) are based on beginning year book value and,
therefore, these yearly costs decline in later years as the book value declines. Repair costs increase in later
years to accurately show the increase expected with older equipment. Fuel/oil costs are based on hours of
use and are the same each year if the hours are constant.
Table B information estimates how costs change as the equipment gets older. While constant average
annual costs, as shown in Table A, are useful in planning and budgeting costs, it is important for farmers
and vendors to be aware of actual cost changes over time.
8
Introduction and Calculations
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Table 4. List of Abbreviations Used for the Equipment Options
Abbreviation
AC
Art
AT
BC
BU
CAP
CAT
CC
COMP
DW
GW
GT
HDC
HP
HS
LH
MFWD
PB
PC
PS
PSB
PTO
RAD
RC2
RH
RG
RGS
SB
SB14
SP
WP6.2
2R
5S
4WD
190BU
Option
Air Conditioning
Articulating
Automatic Transmission
Cotton Picker Basket Compactor
Bushel
Capacity
Category Type Hitches
Closed Cab with Air Conditioning
Compartment
Dual Wheels
Gauge Wheels
Gear Transmission
Hydraulic Drum Control for Cotton Picker
Horsepower
Hydrostatic Transmission
Left Hand Delivery Hay Rake
Mechanical Front Wheel Drive
Power Brakes
Pressurized Cab
Power Steering
Power Steering & Brakes
Power Takeoff
Radio
Row Crop Head for Forage Harvester, Number of Rows
Right Hand Delivery Hay Rake
Roll Guard
Roll Guard With Shade
Step Bumper
Sickle Bar Head for Forage Harvester, 14.0 ft
Self-Propelled
Windrow Pickup Head for Forage Harvester, 6.2 ft
2-Row
5-Speed Transmission
4-Wheel Drive
190-Bushel Bin Capacity
Introduction and Calculations
9
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Table 5. Tractor Models Divided into Generic Tractor Groups by HP
Tractor, 25 PTO HP
FORD 1720 23.5 PTO
CASE IH 265 24 PTO
CASE IH 1130, 23 PTO
Tractor, 35 PTO HP
FORD 2120 34.5 PTO
JD MODEL 4600 - 35 PTO
CASE IH 395 35 PTO
Tractor, 40 PTO HP
CASE IH 3220 43 PTO
FORD 3430 38 PTO
CASE IH 495 42 PTO
Massey-Ferguson 231-S
Tractor, 50 PTO HP
CASE IH 3230 52 PTO
CASE IH 595 52 PTO
Massey-Ferguson 263
Tractor, 60 PTO HP
CASE IH 4210 62 PTO
FORD 5610 ‘SPECIAL’ 62 PTO
CASE IH 695 62 PTO
Massey-Ferguson 271
FORD 4630 55 PTO
Tractor, 70 PTO HP
CASE IH 4230 72 PTO
FORD 6610 ‘SPECIAL’ 72 PTO
CASE IH 895 72 PTO
Massey-Ferguson 281
JD MODEL 6210 - 66 PTO
Tractor, 85 PTO HP
FORD 7740 86 PTO
Massey-Ferguson 4253
Tractor, 100 PTO HP
CASE IH 5240 - 100 PTO
FORD 8340 106 PTO
CASE IH 1896 - 100 PTO
Massey-Ferguson 4270
10
Introduction and Calculations
Tractor, 135 PTO HP
CASE IH 8910 135 PTO
JD MODEL 7710 - 130 PTO
CASE IH 7110 130 PTO
Massey-Ferguson 8220
Tractor, 150 PTO HP
FORD 8670-MC9 145 PTO HP
JD MODEL 7810 - 150 PTO
CASE IH 7220 155 PTO
Tractor, 180 PTO HP
JD MODEL 8200 - 180 PTO
CASE IH 8930 180 PTO
FORD 8870-RC9 180 PTO
Tractor, 200 PTO HP, 4WD
MODEL 8300 MFWD - 200 PTO
CASE IH 8940 205 PTO
JD MODEL 8300 MFWD - 200 PTO
Massey-Ferguson 8270
Tractor, 250 Eng HP, Art.
JD MODEL 9100 260 PTO/235 EHP
CASE IH 9330 240 Engine HP
VERSATILE 9282 250 ENG HP
Tractor, 300 Eng HP, Art.
JD MODEL 9200 310 PTO/300 EHP
CASE IH 9350 310 Engine HP
VERSATILE 9482 300 ENG HP
Tractor, 350 Eng HP, Art.
CASE IH 9370 360 Engine HP
VERSATILE 9680 350 ENG HP
VERSATILE 9682 350 ENG HP
Tractor, 375 Eng HP, Art.
JD MODEL 9300 360 PTO/370 EHP
CASE IH 9380 400 Engine HP
VERSATILE 9880 400 ENG HP
CASE IH 9280 375 Eng HP
Tractor, Crawler, Rubber Track
CHALLENGER 65 - 256 Eng HP
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Pickup Truck, Mini
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
15.0
10.0
8.0
6.0
5.0
4.0
4.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
939
1,409
1,879
2,348
2,818
3,288
3,757
4,227
4,697
5,166
5,636
6,106
6,575
7,045
7,515
7,984
8,454
8,924
600
614
628
642
656
671
685
699
713
727
741
755
769
783
797
811
825
840
500
512
524
535
547
559
570
582
594
606
617
629
641
653
664
676
688
700
666
999
1,332
1,665
1,998
2,331
2,664
2,997
3,330
3,663
3,996
4,329
4,662
4,995
5,328
5,661
5,994
6,327
484
727
969
1,211
1,453
1,695
1,938
2,180
2,422
2,664
2,906
3,148
3,391
3,633
3,875
4,117
4,359
4,602
3,189
4,261
5,332
6,401
7,472
8,544
9,614
10,685
11,756
12,826
13,896
14,967
16,038
17,109
18,179
19,249
20,320
21,393
15.95
14.20
13.33
12.80
12.45
12.21
12.02
11.87
11.76
11.66
11.58
11.51
11.46
11.41
11.36
11.32
11.29
11.26
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
16,576
14,090
9,863
6,904
4,142
1,380
2,486
4,227
2,959
2,762
2,762
1,381
497
845
592
414
249
41
414
705
493
345
207
35
794
1,863
2,004
2,087
2,149
1,093
727
1,453
1,453
1,453
1,453
727
4,918
9,093
7,501
7,061
6,820
3,277
16.39
15.16
12.50
11.77
11.37
10.92
$16,577
$2,638
$2,199
$9,990
$7,266
$38,670
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 600
$16,576 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.187 Road Tax Refund
2.00 Gallons Per Hour Fuel Consumption
Vehicles
11
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Pickup Truck, 1/2 Ton
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
921
1,381
1,842
2,302
2,762
3,223
3,683
4,144
4,604
5,064
5,525
5,985
6,446
6,906
7,366
7,827
8,287
8,748
775
789
803
817
830
844
858
872
886
899
913
927
941
955
968
982
996
1,010
646
657
669
680
692
703
715
727
738
750
761
773
784
796
807
819
830
842
896
1,344
1,792
2,240
2,688
3,136
3,584
4,032
4,480
4,928
5,376
5,824
6,272
6,720
7,168
7,616
8,064
8,512
727
1,090
1,453
1,816
2,180
2,543
2,906
3,270
3,633
3,996
4,359
4,723
5,086
5,449
5,813
6,176
6,539
6,902
3,965
5,261
6,559
7,855
9,152
10,449
11,746
13,045
14,341
15,637
16,934
18,232
19,529
20,826
22,122
23,420
24,716
26,014
19.83
17.54
16.40
15.71
15.25
14.93
14.68
14.49
14.34
14.22
14.11
14.02
13.95
13.88
13.83
13.78
13.73
13.69
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
21,666
18,416
12,891
9,024
5,414
1,804
3,250
5,525
3,867
3,610
3,610
1,805
650
1,105
773
541
325
54
542
921
645
451
271
45
1,423
3,343
3,594
3,744
3,854
1,961
1,453
2,906
2,906
2,906
2,906
1,453
7,318
13,800
11,785
11,252
10,966
5,318
18.30
17.25
14.73
14.07
13.71
13.30
$21,667
$3,448
$2,875
$17,919
$14,530
$60,439
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 800
$21,666 Purchase Price, Without Sales Tax, Quoted Dec. 2002
4,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.187 Road Tax Refund
3.00 Gallons Per Hour Fuel Consumption
12
Vehicles
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Pickup Truck, 3/4 Ton
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
1,086
1,630
2,173
2,716
3,259
3,802
4,345
4,889
5,432
5,975
6,518
7,061
7,604
8,148
8,691
9,234
9,777
10,320
914
931
947
963
980
996
1,012
1,029
1,045
1,061
1,077
1,094
1,110
1,126
1,143
1,159
1,175
1,191
762
776
789
803
816
830
844
857
871
884
898
911
925
939
952
966
979
993
1,057
1,586
2,114
2,643
3,171
3,700
4,228
4,757
5,285
5,814
6,342
6,871
7,399
7,928
8,456
8,985
9,513
10,042
969
1,453
1,938
2,422
2,906
3,391
3,875
4,359
4,844
5,328
5,813
6,297
6,781
7,266
7,750
8,234
8,719
9,203
4,788
6,376
7,961
9,547
11,132
12,719
14,304
15,891
17,477
19,062
20,648
22,234
23,819
25,407
26,992
28,578
30,163
31,749
23.94
21.25
19.90
19.09
18.55
18.17
17.88
17.66
17.48
17.33
17.21
17.10
17.01
16.94
16.87
16.81
16.76
16.71
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
25,561
21,727
15,209
10,646
6,388
2,130
3,834
6,518
4,563
4,258
4,258
2,129
767
1,304
913
639
383
64
639
1,086
760
532
319
53
1,679
3,944
4,239
4,418
4,547
2,314
1,938
3,875
3,875
3,875
3,875
1,938
8,857
16,727
14,350
13,722
13,382
6,498
22.14
20.91
17.94
17.15
16.73
16.25
$25,560
$4,070
$3,389
$21,141
$19,376
$73,536
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 800
$25,561 Purchase Price, Without Sales Tax, Quoted Dec. 2002
4,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.187 Road Tax Refund
4.00 Gallons Per Hour Fuel Consumption
Vehicles
13
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Pickup Truck, 3/4 Ton 4WD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
18.0
14.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
845
1,267
1,690
2,112
2,535
2,957
3,379
3,802
4,224
4,647
5,069
5,491
5,914
6,336
6,759
7,181
7,604
8,026
971
981
994
1,006
1,019
1,032
1,044
1,057
1,070
1,082
1,095
1,108
1,120
1,133
1,146
1,158
1,171
1,184
809
818
828
839
849
860
870
881
891
902
913
923
934
944
955
965
976
986
1,284
1,750
2,334
2,917
3,501
4,084
4,668
5,251
5,834
6,418
7,001
7,585
8,168
8,752
9,335
9,918
10,502
11,085
969
1,453
1,938
2,422
2,906
3,391
3,875
4,359
4,844
5,328
5,813
6,297
6,781
7,266
7,750
8,234
8,719
9,203
4,962
6,269
7,784
9,296
10,810
12,324
13,836
15,350
16,863
18,377
19,891
21,404
22,917
24,431
25,945
27,456
28,972
30,484
24.81
20.90
19.46
18.59
18.02
17.61
17.30
17.06
16.86
16.71
16.58
16.46
16.37
16.29
16.22
16.15
16.10
16.04
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
27,333
23,233
16,263
11,384
6,830
2,276
4,100
6,970
4,879
4,554
4,554
2,277
820
1,394
976
683
410
68
683
1,162
813
569
342
57
2,549
5,986
6,435
6,705
6,903
3,511
2,664
5,328
5,328
5,328
5,328
2,664
10,816
20,840
18,431
17,839
17,537
8,577
19.67
18.95
16.76
16.22
15.94
15.59
$27,334
$4,351
$3,626
$32,089
$26,640
$94,040
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,100
$27,333 Purchase Price, Without Sales Tax, Quoted Dec. 2002
5,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.187 Road Tax Refund
4.00 Gallons Per Hour Fuel Consumption
14
Vehicles
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Pickup Truck, 1 Ton
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
18.0
14.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
897
1,346
1,795
2,244
2,692
3,141
3,590
4,038
4,487
4,936
5,385
5,833
6,282
6,731
7,179
7,628
8,077
8,525
1,031
1,042
1,056
1,069
1,082
1,096
1,109
1,123
1,136
1,150
1,163
1,177
1,190
1,204
1,217
1,231
1,244
1,257
859
868
880
891
902
913
924
936
947
958
969
981
992
1,003
1,014
1,025
1,037
1,048
1,363
1,859
2,479
3,099
3,718
4,338
4,958
5,578
6,197
6,817
7,437
8,057
8,676
9,296
9,916
10,536
11,155
11,775
1,453
2,180
2,906
3,633
4,359
5,086
5,813
6,539
7,266
7,992
8,719
9,445
10,172
10,899
11,625
12,352
13,078
13,805
5,693
7,295
9,116
10,936
12,753
14,574
16,394
18,214
20,033
21,853
23,673
25,493
27,312
29,133
30,951
32,772
34,591
36,410
28.47
24.32
22.79
21.87
21.26
20.82
20.49
20.24
20.03
19.87
19.73
19.61
19.51
19.42
19.34
19.28
19.22
19.16
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
29,034
24,679
17,275
12,092
7,255
2,418
4,355
7,404
5,183
4,837
4,837
2,419
871
1,481
1,037
726
435
73
726
1,234
864
605
363
60
2,708
6,358
6,836
7,122
7,332
3,730
3,996
7,992
7,992
7,992
7,992
3,996
12,656
24,469
21,912
21,282
20,959
10,278
23.01
22.24
19.92
19.35
19.05
18.69
$29,035
$4,623
$3,852
$34,086
TOTAL
$39,960 $111,556
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,100
$29,034 Purchase Price, Without Sales Tax, Quoted Dec. 2002
5,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.187 Road Tax Refund
6.00 Gallons Per Hour Fuel Consumption
Vehicles
15
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Truck, 5 Ton w/1000 Gal Tank
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
18.0
14.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
1,326
1,989
2,652
3,315
3,978
4,641
5,304
5,967
6,629
7,292
7,955
8,618
9,281
9,944
10,607
11,270
11,933
12,596
1,524
1,540
1,560
1,579
1,599
1,619
1,639
1,659
1,679
1,699
1,719
1,739
1,758
1,778
1,798
1,818
1,838
1,858
1,270
1,283
1,300
1,316
1,333
1,349
1,366
1,382
1,399
1,416
1,432
1,449
1,465
1,482
1,498
1,515
1,532
1,548
2,014
2,747
3,663
4,578
5,494
6,410
7,325
8,241
9,157
10,072
10,988
11,904
12,819
13,735
14,651
15,566
16,482
17,398
1,876
2,814
3,752
4,690
5,628
6,566
7,504
8,442
9,380
10,318
11,256
12,194
13,132
14,070
15,008
15,946
16,884
17,822
8,142
10,373
12,927
15,478
18,032
20,585
23,138
25,691
28,244
30,797
33,350
35,904
38,455
41,009
43,562
46,115
48,669
51,222
40.71
34.58
32.32
30.96
30.05
29.41
28.92
28.55
28.24
28.00
27.79
27.62
27.47
27.34
27.23
27.13
27.04
26.96
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
42,897
36,462
25,523
17,866
10,719
3,572
6,435
10,939
7,657
7,147
7,147
3,573
1,287
2,188
1,531
1,072
643
107
1,072
1,823
1,276
893
536
89
4,000
9,395
10,099
10,524
10,832
5,511
5,159
10,318
10,318
10,318
10,318
5,159
17,953
34,663
30,881
29,954
29,476
14,439
32.64
31.51
28.07
27.23
26.80
26.25
$42,898
$6,828
$5,689
$50,361
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,100
$42,897 Purchase Price, Without Sales Tax, Quoted Dec. 2002
5,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.074 Road Tax Refund
7.00 Gallons Per Hour Fuel Consumption
16
Vehicles
$51,590 $157,366
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Truck, 5 Ton, Grain
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
18.0
14.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
1,584
2,375
3,167
3,959
4,751
5,543
6,334
7,126
7,918
8,710
9,502
10,293
11,085
11,877
12,669
13,461
14,252
15,044
1,820
1,839
1,863
1,886
1,910
1,934
1,958
1,981
2,005
2,029
2,053
2,076
2,100
2,124
2,148
2,171
2,195
2,219
1,517
1,532
1,552
1,572
1,592
1,612
1,631
1,651
1,671
1,691
1,711
1,730
1,750
1,770
1,790
1,810
1,829
1,849
2,406
3,281
4,374
5,468
6,562
7,655
8,749
9,843
10,936
12,030
13,123
14,217
15,311
16,404
17,498
18,592
19,685
20,779
1,876
2,814
3,752
4,690
5,628
6,566
7,504
8,442
9,380
10,318
11,256
12,194
13,132
14,070
15,008
15,946
16,884
17,822
9,361
11,841
14,708
17,575
20,443
23,310
26,176
29,043
31,910
34,778
37,645
40,510
43,378
46,245
49,113
51,980
54,845
57,713
46.81
39.47
36.77
35.15
34.07
33.30
32.72
32.27
31.91
31.62
31.37
31.16
30.98
30.83
30.70
30.58
30.47
30.38
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
51,234
43,549
30,484
21,339
12,803
4,267
7,685
13,065
9,145
8,536
8,536
4,268
1,537
2,613
1,829
1,280
768
128
1,281
2,177
1,524
1,067
640
107
4,778
11,220
12,063
12,568
12,938
6,582
5,159
10,318
10,318
10,318
10,318
5,159
20,440
39,393
34,879
33,769
33,200
16,244
37.16
35.81
31.71
30.70
30.18
29.53
$51,235
$8,155
$6,796
$60,149
TOTAL
$51,590 $177,925
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,100
$51,234 Purchase Price, Without Sales Tax, Quoted Dec. 2002
5,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.074 Road Tax Refund
7.00 Gallons Per Hour Fuel Consumption
Vehicles
17
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Truck, Module Hauler
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
18.0
14.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
4,682
7,023
9,364
11,705
14,046
16,387
18,728
21,069
23,410
25,751
28,092
30,433
32,774
35,115
37,456
39,797
42,138
44,479
5,380
5,437
5,507
5,577
5,647
5,718
5,788
5,858
5,928
5,999
6,069
6,139
6,209
6,279
6,350
6,420
6,490
6,560
4,484
4,531
4,589
4,648
4,706
4,765
4,823
4,882
4,940
4,999
5,057
5,116
5,174
5,233
5,291
5,350
5,408
5,467
7,113
9,700
12,933
16,167
19,400
22,634
25,867
29,100
32,334
35,567
38,800
42,034
45,267
48,501
51,734
54,967
58,201
61,434
1,179
1,768
2,357
2,947
3,536
4,126
4,715
5,304
5,894
6,483
7,072
7,662
8,251
8,840
9,430
10,019
10,608
11,198
23,306
28,459
34,750
41,044
47,335
53,630
59,921
66,213
72,506
78,799
85,090
91,384
97,675
103,968
110,261
116,553
122,845
129,138
116.53
94.86
86.88
82.09
78.89
76.61
74.90
73.57
72.51
71.64
70.91
70.30
69.77
69.31
68.91
68.56
68.25
67.97
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (5-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
151,477
128,755
90,128
63,089
37,853
12,617
22,722
38,627
27,039
25,236
25,236
12,618
4,544
7,725
5,408
3,785
2,271
379
3,787
6,438
4,506
3,154
1,893
315
14,126
33,173
35,664
37,160
38,251
19,461
3,632
7,263
7,263
7,263
7,263
3,632
48,811
93,226
79,880
76,598
74,914
36,405
88.75
84.75
72.62
69.63
68.10
66.19
151,478
$24,112
TOTAL
$20,093 $177,835
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,100
$151,477 Purchase Price, Without Sales Tax, Quoted Dec. 2002
RFV Group-> 5, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.1
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
6.00 Gallons Per Hour Fuel Consumption
18
Vehicles
$36,316 $409,834
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 25 PTO HP
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
332
429
515
593
665
731
793
851
906
959
1,010
1,060
1,108
1,155
1,201
1,246
1,290
1,334
434
447
461
479
495
510
524
536
547
558
567
576
584
592
599
605
611
617
145
149
154
160
165
170
175
179
182
186
189
192
195
197
200
202
204
206
549
549
572
686
801
915
1,029
1,144
1,258
1,372
1,487
1,601
1,715
1,830
1,944
2,058
2,173
2,287
295
393
491
589
688
786
884
982
1,080
1,179
1,277
1,375
1,473
1,572
1,670
1,768
1,866
1,965
1,954
2,052
2,193
2,507
2,814
3,112
3,405
3,692
3,973
4,254
4,530
4,804
5,075
5,346
5,614
5,879
6,144
6,409
6.51
5.13
4.39
4.18
4.02
3.89
3.78
3.69
3.61
3.55
3.48
3.43
3.38
3.34
3.30
3.27
3.23
3.20
Fuel
& Oil
Total
Cost
Per Hr
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
1
2
3
4
5
6
7
8
TOTAL
Book
Value
13,614
12,155
9,550
7,503
5,835
4,167
2,499
831
Opp
Int
Depr
1,459
2,605
2,047
1,668
1,668
1,668
1,668
834
729
573
450
350
250
150
25
$13,617
$2,935
Thi
408
Repairs
243
191
150
117
83
50
8
136
560
1,120
1,681
2,240
2,801
3,361
1,890
70
842
2,915
$978
$13,723
$11,788
$43,041
1,684
1,684
1,684
1,684
1,684
1,684
842
5,821
5,615
5,633
6,059
6,486
6,913
3,599
3.40
3.40
3.28
3.29
3.53
3.78
4.03
4.20
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$13,614 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
1.00 Gal/Hour with 25 PTO HP, at 60 % Load Factor
Tractors
19
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 35 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
435
570
696
812
919
1,018
1,111
1,199
1,281
1,360
1,436
1,508
1,578
1,646
1,712
1,776
1,839
1,901
734
745
761
778
799
821
842
862
881
898
915
930
944
957
970
981
992
1,002
245
248
254
259
266
274
281
287
294
299
305
310
315
319
323
327
331
334
718
718
718
718
785
897
1,009
1,121
1,233
1,346
1,458
1,570
1,682
1,794
1,906
2,018
2,131
2,243
589
786
982
1,179
1,375
1,572
1,768
1,965
2,161
2,357
2,554
2,750
2,947
3,143
3,340
3,536
3,733
3,929
3,213
3,409
3,605
3,800
4,144
4,582
5,011
5,434
5,850
6,260
6,668
7,068
7,466
7,859
8,251
8,638
9,026
9,409
10.71
8.52
7.21
6.33
5.92
5.73
5.57
5.43
5.32
5.22
5.13
5.05
4.98
4.91
4.85
4.80
4.75
4.70
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
23,361
20,858
16,388
12,876
10,015
7,154
4,293
1,432
2,503
4,470
3,512
2,861
2,861
2,861
2,861
1,431
701
1,251
983
773
601
429
258
43
234
417
328
258
200
143
86
14
92
732
1,464
2,197
2,929
3,662
4,394
2,471
2,245
4,490
4,490
4,490
4,490
4,490
4,490
2,245
5,775
11,360
10,777
10,579
11,081
11,585
12,089
6,204
5.05
4.97
4.71
4.63
4.85
5.07
5.29
5.43
$23,360
$5,039
$1,680
$17,941
$31,430
$79,450
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$23,361 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
2.00 Gal/Hour with 35 PTO HP, at 50 % Load Factor
20
Tractors
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 40 PTO HP
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
594
766
921
1,061
1,189
1,307
1,418
1,522
1,621
1,716
1,807
1,895
1,981
2,065
2,147
2,228
2,307
2,385
777
799
825
856
885
912
936
959
979
998
1,015
1,030
1,045
1,058
1,071
1,082
1,093
1,103
259
266
275
285
295
304
312
320
326
333
338
343
348
353
357
361
364
368
982
982
1,023
1,227
1,432
1,636
1,841
2,045
2,250
2,454
2,659
2,863
3,068
3,273
3,477
3,682
3,886
4,091
589
786
982
1,179
1,375
1,572
1,768
1,965
2,161
2,357
2,554
2,750
2,947
3,143
3,340
3,536
3,733
3,929
3,557
3,753
4,026
4,608
5,176
5,731
6,275
6,811
7,337
7,858
8,373
8,881
9,389
9,892
10,392
10,889
11,383
11,876
11.86
9.38
8.05
7.68
7.39
7.16
6.97
6.81
6.67
6.55
6.44
6.34
6.26
6.18
6.11
6.05
5.99
5.94
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
24,349
21,740
17,081
13,421
10,439
7,457
4,475
1,493
2,609
4,659
3,660
2,982
2,982
2,982
2,982
1,491
730
1,304
1,025
805
626
447
269
45
243
435
342
268
209
149
90
15
125
1,002
2,004
3,005
4,007
5,009
6,011
3,381
1,684
3,368
3,368
3,368
3,368
3,368
3,368
1,684
5,391
10,768
10,399
10,428
11,192
11,955
12,720
6,616
6.29
6.28
6.07
6.08
6.53
6.97
7.42
7.72
$24,347
$5,251
$1,751
$24,544
$23,576
$79,469
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$24,349 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
2.00 Gal/Hour with 40 PTO HP, at 60 % Load Factor
Tractors
21
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 50 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
Yrs To
Trade
Depr
25.0 562
25.0
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
949
737
899
1,049
1,188
1,316
1,437
1,550
1,657
1,758
1,856
1,950
2,040
2,128
2,214
2,297
2,378
2,458
Opp
Int
316
963
983
1,006
1,033
1,062
1,089
1,115
1,139
1,162
1,183
1,202
1,220
1,238
1,254
1,269
1,283
1,296
Thi
928
589
321
328
335
344
354
363
372
380
387
394
401
407
413
418
423
428
432
Fuel
& Oil
Repairs
3,980
928
928
928
1,015
1,160
1,305
1,450
1,595
1,740
1,885
2,030
2,175
2,320
2,465
2,610
2,755
2,899
786
982
1,179
1,375
1,572
1,768
1,965
2,161
2,357
2,554
2,750
2,947
3,143
3,340
3,536
3,733
3,929
Total
13.27
Cost
Per Hr
4,177
4,372
4,567
4,955
5,464
5,962
6,452
6,932
7,404
7,872
8,333
8,789
9,242
9,691
10,135
10,577
11,014
10.44
8.74
7.61
7.08
6.83
6.62
6.45
6.30
6.17
6.06
5.95
5.86
5.78
5.70
5.63
5.57
5.51
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
30,203
26,967
21,188
16,648
12,948
9,248
5,548
1,848
3,236
5,779
4,540
3,700
3,700
3,700
3,700
1,850
906
1,618
1,271
999
777
555
333
55
302
539
424
333
259
185
111
18
118
947
1,894
2,840
3,787
4,734
5,681
3,195
2,245
4,490
4,490
4,490
4,490
4,490
4,490
2,245
6,807
13,373
12,619
12,362
13,013
13,664
14,315
7,363
5.96
5.85
5.52
5.41
5.69
5.98
6.26
6.44
$30,205
$6,514
$2,171
$23,196
$31,430
$93,516
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$30,203 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
2.00 Gal/Hour with 50 PTO HP, at 50 % Load Factor
22
Tractors
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 60 PTO HP
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
735
948
1,140
1,313
1,472
1,618
1,754
1,883
2,006
2,123
2,236
2,346
2,452
2,556
2,657
2,757
2,855
2,952
961
989
1,021
1,059
1,095
1,129
1,159
1,187
1,212
1,235
1,256
1,275
1,293
1,310
1,325
1,339
1,353
1,365
320
330
340
353
365
376
386
396
404
412
419
425
431
437
442
446
451
455
1,215
1,215
1,266
1,519
1,772
2,025
2,278
2,531
2,784
3,037
3,291
3,544
3,797
4,050
4,303
4,556
4,809
5,062
884
1,179
1,473
1,768
2,063
2,357
2,652
2,947
3,241
3,536
3,831
4,126
4,420
4,715
5,010
5,304
5,599
5,894
4,556
4,851
5,240
6,012
6,767
7,505
8,229
8,944
9,647
10,343
11,033
11,716
12,393
13,068
13,737
14,402
15,067
15,728
15.19
12.13
10.48
10.02
9.67
9.38
9.14
8.94
8.77
8.62
8.49
8.37
8.26
8.17
8.08
8.00
7.93
7.86
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
30,133
26,904
21,139
16,609
12,918
9,227
5,536
1,845
3,229
5,765
4,530
3,691
3,691
3,691
3,691
1,845
904
1,614
1,268
997
775
554
332
55
301
538
423
332
258
185
111
18
155
1,240
2,479
3,720
4,959
6,198
7,439
4,184
2,526
5,052
5,052
5,052
5,052
5,052
5,052
2,526
7,115
14,209
13,752
13,792
14,735
15,680
16,625
8,628
8.30
8.29
8.02
8.05
8.60
9.15
9.70
10.07
$30,133
$6,499
$2,166
$30,374
TOTAL
$35,364 $104,536
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$30,133 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
3.00 Gal/Hour with 60 PTO HP, at 60 % Load Factor
Tractors
23
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 70 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
779
1,021
1,247
1,454
1,646
1,825
1,991
2,148
2,296
2,438
2,573
2,703
2,828
2,950
3,068
3,184
3,296
3,407
1,316
1,335
1,363
1,395
1,432
1,472
1,510
1,545
1,579
1,610
1,639
1,666
1,692
1,715
1,738
1,759
1,778
1,797
439
445
454
465
477
491
503
515
526
537
546
555
564
572
579
586
593
599
1,286
1,286
1,286
1,286
1,407
1,608
1,809
2,010
2,211
2,411
2,612
2,813
3,014
3,215
3,416
3,617
3,818
4,019
884
1,179
1,473
1,768
2,063
2,357
2,652
2,947
3,241
3,536
3,831
4,126
4,420
4,715
5,010
5,304
5,599
5,894
5,586
5,879
6,172
6,465
7,025
7,753
8,465
9,165
9,853
10,532
11,201
11,863
12,518
13,167
13,811
14,450
15,084
15,716
18.62
14.70
12.34
10.78
10.04
9.69
9.41
9.17
8.96
8.78
8.62
8.47
8.35
8.23
8.12
8.03
7.94
7.86
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
41,866
37,380
29,370
23,076
17,948
12,820
7,692
2,564
4,486
8,010
6,294
5,128
5,128
5,128
5,128
2,564
1,256
2,243
1,762
1,385
1,077
769
462
77
419
748
587
462
359
256
154
26
164
1,312
2,625
3,937
5,250
6,562
7,874
4,429
3,368
6,736
6,736
6,736
6,736
6,736
6,736
3,368
9,693
19,049
18,004
17,648
18,550
19,451
20,354
10,464
8.48
8.33
7.88
7.72
8.12
8.51
8.90
9.16
$41,866
$9,031
$3,011
$32,153
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$41,866 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
3.00 Gal/Hour with 70 PTO HP, at 50 % Load Factor
24
Tractors
$47,152 $133,213
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 85 PTO HP
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
962
1,242
1,492
1,719
1,926
2,118
2,296
2,465
2,626
2,779
2,927
3,070
3,210
3,346
3,478
3,609
3,737
3,863
1,258
1,294
1,337
1,387
1,434
1,477
1,517
1,553
1,586
1,616
1,644
1,669
1,693
1,714
1,734
1,753
1,771
1,787
419
431
446
462
478
492
506
518
529
539
548
556
564
571
578
584
590
596
1,590
1,590
1,657
1,988
2,319
2,651
2,982
3,313
3,645
3,976
4,307
4,638
4,970
5,301
5,632
5,964
6,295
6,626
1,179
1,572
1,965
2,357
2,750
3,143
3,536
3,929
4,322
4,715
5,108
5,501
5,894
6,286
6,679
7,072
7,465
7,858
5,986
6,377
6,897
7,913
8,907
9,881
10,837
11,778
12,708
13,625
14,534
15,434
16,331
17,218
18,101
18,982
19,858
20,730
19.95
15.94
13.79
13.19
12.72
12.35
12.04
11.78
11.55
11.35
11.18
11.02
10.89
10.76
10.65
10.55
10.45
10.37
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
39,443
35,217
27,671
21,742
16,911
12,080
7,249
2,418
4,226
7,546
5,929
4,831
4,831
4,831
4,831
2,416
1,183
2,113
1,660
1,305
1,015
725
435
73
394
704
553
435
338
242
145
24
203
1,623
3,245
4,869
6,491
8,114
9,737
5,477
3,368
6,736
6,736
6,736
6,736
6,736
6,736
3,368
9,374
18,722
18,123
18,176
19,411
20,648
21,884
11,358
10.94
10.92
10.57
10.60
11.32
12.04
12.77
13.25
$39,441
$8,509
$2,835
$39,759
TOTAL
$47,152 $137,696
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$39,443 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
4.00 Gal/Hour with 80 PTO HP, at 60 % Load Factor
Tractors
25
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 90 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
925
1,214
1,481
1,728
1,957
2,168
2,366
2,553
2,729
2,897
3,057
3,212
3,361
3,506
3,646
3,783
3,917
4,049
1,564
1,587
1,620
1,658
1,702
1,749
1,794
1,836
1,876
1,913
1,948
1,980
2,010
2,039
2,065
2,090
2,113
2,135
521
529
540
553
567
583
598
612
625
638
649
660
670
680
688
697
704
712
1,528
1,528
1,528
1,528
1,672
1,910
2,149
2,388
2,627
2,866
3,104
3,343
3,582
3,821
4,060
4,298
4,537
4,776
1,179
1,572
1,965
2,357
2,750
3,143
3,536
3,929
4,322
4,715
5,108
5,501
5,894
6,286
6,679
7,072
7,465
7,858
6,766
7,158
7,549
7,940
8,648
9,553
10,443
11,318
12,179
13,029
13,866
14,696
15,517
16,332
17,138
17,940
18,736
19,530
22.55
17.90
15.10
13.23
12.35
11.94
11.60
11.32
11.07
10.86
10.67
10.50
10.34
10.21
10.08
9.97
9.86
9.77
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
49,751
44,421
34,902
27,423
21,329
15,235
9,141
3,047
5,330
9,519
7,479
6,094
6,094
6,094
6,094
3,047
1,493
2,665
2,094
1,645
1,280
914
548
91
498
888
698
548
427
305
183
30
195
1,559
3,120
4,678
6,238
7,798
9,357
5,264
4,490
8,981
8,981
8,981
8,981
8,981
8,981
4,490
12,006
23,612
22,372
21,946
23,020
24,092
25,163
12,922
10.51
10.33
9.79
9.60
10.07
10.54
11.01
11.31
$49,751
$10,730
$3,577
$38,209
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$49,751 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
4.00 Gal/Hour with 90 PTO HP, at 50 % Load Factor
26
Tractors
$62,866 $165,133
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 90 HP “MUDDER”
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
1,152
1,486
1,787
2,058
2,306
2,535
2,749
2,951
3,143
3,327
3,505
3,676
3,843
4,005
4,165
4,321
4,474
4,625
1,506
1,549
1,601
1,660
1,717
1,769
1,816
1,859
1,899
1,935
1,968
1,998
2,026
2,052
2,076
2,099
2,120
2,140
502
516
534
553
572
590
605
620
633
645
656
666
675
684
692
700
707
713
1,904
1,904
1,983
2,380
2,777
3,173
3,570
3,967
4,363
4,760
5,157
5,553
5,950
6,347
6,743
7,140
7,537
7,933
1,179
1,572
1,965
2,357
2,750
3,143
3,536
3,929
4,322
4,715
5,108
5,501
5,894
6,286
6,679
7,072
7,465
7,858
6,934
7,325
7,870
9,008
10,122
11,210
12,276
13,326
14,360
15,382
16,394
17,394
18,388
19,374
20,355
21,332
22,303
23,269
23.11
18.31
15.74
15.01
14.46
14.01
13.64
13.33
13.05
12.82
12.61
12.42
12.26
12.11
11.97
11.85
11.74
11.63
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
47,223
42,163
33,128
26,029
20,245
14,461
8,677
2,893
5,060
9,035
7,099
5,784
5,784
5,784
5,784
2,892
1,417
2,530
1,988
1,562
1,215
868
521
87
472
843
663
521
405
289
174
29
243
1,943
3,886
5,828
7,772
9,714
11,658
6,557
3,368
6,736
6,736
6,736
6,736
6,736
6,736
3,368
10,560
21,087
20,372
20,431
21,912
23,391
24,873
12,933
12.32
12.30
11.88
11.92
12.78
13.64
14.51
15.09
$47,222
$10,188
$3,396
$47,601
TOTAL
$47,152 $155,559
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$47,223 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
4.00 Gal/Hour with 83 PTO HP, at 60 % Load Factor
Tractors
27
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 100 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
1,058
1,388
1,694
1,977
2,238
2,480
2,706
2,919
3,121
3,313
3,497
3,673
3,844
4,010
4,170
4,327
4,480
4,631
1,788
1,815
1,853
1,896
1,947
2,001
2,052
2,100
2,146
2,188
2,228
2,265
2,299
2,332
2,362
2,390
2,417
2,442
596
605
618
632
649
667
684
700
715
729
743
755
766
777
787
797
806
814
1,748
1,748
1,748
1,748
1,912
2,185
2,458
2,731
3,004
3,278
3,551
3,824
4,097
4,370
4,643
4,916
5,190
5,463
1,473
1,965
2,456
2,947
3,438
3,929
4,420
4,911
5,402
5,894
6,385
6,876
7,367
7,858
8,349
8,840
9,332
9,823
7,863
8,354
8,844
9,332
10,184
11,262
12,320
13,361
14,388
15,402
16,404
17,393
18,373
19,347
20,311
21,270
22,225
23,173
26.21
20.89
17.69
15.55
14.55
14.08
13.69
13.36
13.08
12.84
12.62
12.42
12.25
12.09
11.95
11.82
11.70
11.59
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
56,903
50,806
39,919
31,365
24,395
17,425
10,455
3,485
6,097
10,887
8,554
6,970
6,970
6,970
6,970
3,485
1,707
3,048
2,395
1,882
1,464
1,046
627
105
569
1,016
798
627
488
349
209
35
223
1,784
3,567
5,351
7,135
8,919
10,702
6,021
5,613
11,226
11,226
11,226
11,226
11,226
11,226
5,613
14,209
27,961
26,540
26,056
27,283
28,510
29,734
15,259
12.43
12.23
11.61
11.40
11.94
12.47
13.01
13.35
$56,903
$12,274
$4,091
$43,702
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$56,903 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gal/Hour with 100 PTO HP, at 50 % Load Factor
28
Tractors
$78,582 $195,552
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 135 PTO HP
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
1,794
2,315
2,782
3,205
3,591
3,948
4,282
4,596
4,895
5,182
5,458
5,725
5,984
6,238
6,486
6,729
6,967
7,203
2,346
2,412
2,492
2,585
2,673
2,754
2,828
2,896
2,957
3,013
3,065
3,112
3,156
3,196
3,234
3,269
3,301
3,332
782
804
831
862
891
918
943
965
986
1,004
1,022
1,037
1,052
1,065
1,078
1,090
1,100
1,111
2,965
2,965
3,089
3,706
4,324
4,942
5,560
6,177
6,795
7,413
8,030
8,648
9,266
9,884
10,501
11,119
11,737
12,355
2,063
2,750
3,438
4,126
4,813
5,501
6,188
6,876
7,563
8,251
8,939
9,626
10,314
11,001
11,689
12,377
13,064
13,752
11,026
11,709
12,632
14,484
16,292
18,063
19,801
21,510
23,196
24,863
26,514
28,148
29,772
31,384
32,988
34,584
36,169
37,753
36.75
29.27
25.26
24.14
23.27
22.58
22.00
21.51
21.09
20.72
20.40
20.11
19.85
19.62
19.40
19.21
19.04
18.88
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
73,539
65,660
51,590
40,535
31,527
22,519
13,511
4,503
7,879
14,070
11,055
9,008
9,008
9,008
9,008
4,504
2,206
3,940
3,095
2,432
1,892
1,351
811
135
735
1,313
1,032
811
631
450
270
45
378
3,026
6,051
9,077
12,102
15,128
18,154
10,211
5,894
11,787
11,787
11,787
11,787
11,787
11,787
5,894
17,092
34,136
33,020
33,115
35,420
37,724
40,030
20,789
19.94
19.91
19.26
19.32
20.66
22.01
23.35
24.25
$73,540
$15,862
$5,287
$74,127
TOTAL
$82,510 $251,326
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$73,539 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
7.00 Gal/Hour with 135 PTO HP, at 60 % Load Factor
Tractors
29
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 150 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
1,751
2,296
2,803
3,270
3,702
4,102
4,477
4,829
5,163
5,480
5,784
6,077
6,359
6,632
6,898
7,158
7,411
7,660
2,958
3,002
3,065
3,136
3,220
3,309
3,394
3,474
3,550
3,620
3,685
3,747
3,804
3,857
3,907
3,954
3,998
4,039
986
1,001
1,022
1,045
1,073
1,103
1,131
1,158
1,183
1,207
1,228
1,249
1,268
1,286
1,302
1,318
1,333
1,346
2,892
2,892
2,892
2,892
3,163
3,614
4,066
4,518
4,970
5,422
5,874
6,325
6,777
7,229
7,681
8,133
8,584
9,036
2,063
2,750
3,438
4,126
4,813
5,501
6,188
6,876
7,563
8,251
8,939
9,626
10,314
11,001
11,689
12,377
13,064
13,752
12,634
13,319
14,004
14,687
15,971
17,629
19,256
20,855
22,429
23,980
25,510
27,024
28,522
30,005
31,477
32,940
34,390
35,833
42.11
33.30
28.01
24.48
22.82
22.04
21.40
20.86
20.39
19.98
19.62
19.30
19.01
18.75
18.52
18.30
18.10
17.92
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
94,127
84,042
66,033
51,883
40,353
28,823
17,293
5,763
10,085
18,009
14,150
11,530
11,530
11,530
11,530
5,765
2,824
5,043
3,962
3,113
2,421
1,729
1,038
173
941
1,681
1,321
1,038
807
576
346
58
369
2,950
5,902
8,851
11,803
14,753
17,703
9,959
7,858
15,716
15,716
15,716
15,716
15,716
15,716
7,858
22,077
43,399
41,051
40,248
42,277
44,304
46,333
23,813
19.32
18.99
17.96
17.61
18.50
19.38
20.27
20.84
$94,129
$20,303
$6,768
TOTAL
$72,290 $110,012 $303,502
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$94,127 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
7.00 Gal/Hour with 150 PTO HP, at 50 % Load Factor
30
Tractors
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 170 PTO HP
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
2,324
2,999
3,605
4,153
4,653
5,116
5,548
5,955
6,343
6,714
7,071
7,417
7,754
8,082
8,403
8,718
9,028
9,333
3,039
3,126
3,229
3,350
3,464
3,569
3,664
3,752
3,832
3,904
3,971
4,032
4,089
4,141
4,190
4,235
4,277
4,317
1,013
1,042
1,076
1,117
1,155
1,190
1,221
1,251
1,277
1,301
1,324
1,344
1,363
1,380
1,397
1,412
1,426
1,439
3,842
3,842
4,002
4,802
5,603
6,403
7,203
8,004
8,804
9,605
10,405
11,205
12,006
12,806
13,607
14,407
15,207
16,008
2,652
3,536
4,420
5,304
6,188
7,072
7,956
8,840
9,724
10,608
11,492
12,377
13,261
14,145
15,029
15,913
16,797
17,681
14,265
15,145
16,332
18,726
21,063
23,350
25,592
27,802
29,980
32,132
34,263
36,375
38,473
40,554
42,626
44,685
46,735
48,778
47.55
37.86
32.66
31.21
30.09
29.19
28.44
27.80
27.25
26.78
26.36
25.98
25.65
25.35
25.07
24.83
24.60
24.39
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
95,284
85,075
66,845
52,521
40,850
29,179
17,508
5,837
10,209
18,230
14,324
11,671
11,671
11,671
11,671
5,836
2,859
5,105
4,011
3,151
2,451
1,751
1,050
175
953
1,702
1,337
1,050
817
584
350
58
490
3,920
7,841
11,761
15,681
19,601
23,521
13,231
7,577
15,155
15,155
15,155
15,155
15,155
15,155
7,577
22,088
44,112
42,668
42,788
45,775
48,762
51,747
26,877
25.77
25.73
24.89
24.96
26.70
28.44
30.19
31.36
$95,283
$20,553
$6,851
TOTAL
$96,046 $106,084 $324,817
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$95,284 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
9.00 Gal/Hour with 170 PTO HP, at 60 % Load Factor
Tractors
31
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 175 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
3,390
3,955
4,477
4,962
5,415
5,841
6,244
6,628
6,996
7,349
7,691
8,022
8,343
8,657
8,964
9,264
9,559
9,849
3,707
3,793
3,895
4,002
4,105
4,202
4,293
4,378
4,457
4,531
4,600
4,665
4,725
4,782
4,835
4,885
4,932
4,977
1,236
1,264
1,298
1,334
1,368
1,401
1,431
1,459
1,486
1,510
1,533
1,555
1,575
1,594
1,612
1,628
1,644
1,659
3,497
3,497
3,825
4,372
4,918
5,464
6,011
6,557
7,104
7,650
8,197
8,743
9,290
9,836
10,382
10,929
11,475
12,022
4,420
5,304
6,188
7,072
7,956
8,840
9,724
10,608
11,492
12,377
13,261
14,145
15,029
15,913
16,797
17,681
18,565
19,449
17,199
18,077
19,683
21,742
23,762
25,748
27,703
29,630
31,535
33,417
35,282
37,130
38,962
40,782
42,590
44,387
46,175
47,956
34.40
30.13
28.12
27.18
26.40
25.75
25.18
24.69
24.26
23.87
23.52
23.21
22.92
22.66
22.42
22.19
21.99
21.80
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
113,842
101,645
79,864
62,750
48,806
34,862
20,918
6,974
12,197
21,781
17,114
13,944
13,944
13,944
13,944
6,972
3,415
6,099
4,792
3,765
2,928
2,092
1,255
209
1,138
2,033
1,597
1,255
976
697
418
70
446
3,569
7,137
10,706
14,274
17,843
21,412
12,044
10,103
20,207
20,207
20,207
20,207
20,207
20,207
10,103
27,299
53,689
50,847
49,877
52,329
54,783
57,236
29,398
23.89
23.49
22.25
21.82
22.89
23.97
25.04
25.72
113,840
$24,555
$8,184
TOTAL
$87,431 $141,448 $375,458
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$113,842 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
9.00 Gal/Hour with 175 PTO HP, at 60 % Load Factor
32
Tractors
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 190 PTO HP
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
3,932
4,587
5,193
5,755
6,280
6,774
7,242
7,687
8,114
8,524
8,920
9,304
9,677
10,041
10,396
10,745
11,087
11,423
4,299
4,399
4,517
4,642
4,761
4,874
4,979
5,078
5,170
5,255
5,336
5,410
5,480
5,546
5,608
5,666
5,721
5,773
1,433
1,466
1,506
1,547
1,587
1,625
1,660
1,693
1,723
1,752
1,779
1,803
1,827
1,849
1,869
1,889
1,907
1,924
9,464
9,464
10,352
11,831
13,309
14,788
16,267
17,746
19,225
20,703
22,182
23,661
25,140
26,619
28,097
29,576
31,055
32,534
4,911
5,894
6,876
7,858
8,840
9,823
10,805
11,787
12,769
13,752
14,734
15,716
16,698
17,681
18,663
19,645
20,628
21,610
25,139
26,116
28,444
31,633
34,777
37,884
40,953
43,991
47,001
49,986
52,951
55,894
58,822
61,736
64,633
67,521
70,398
73,264
50.28
43.53
40.63
39.54
38.64
37.88
37.23
36.66
36.15
35.70
35.30
34.93
34.60
34.30
34.02
33.76
33.52
33.30
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
132,037
117,890
92,628
72,779
56,606
40,433
24,260
8,087
14,147
25,262
19,849
16,173
16,173
16,173
16,173
8,087
3,961
7,073
5,558
4,367
3,396
2,426
1,456
243
1,320
2,358
1,853
1,456
1,132
809
485
81
1,207
9,658
19,315
28,973
38,630
48,288
57,945
32,594
11,226
22,452
22,452
22,452
22,452
22,452
22,452
11,226
31,861
66,803
69,027
73,421
81,783
90,148
98,511
52,231
27.88
29.23
30.20
32.12
35.78
39.44
43.10
45.70
132,037
$28,480
TOTAL
$9,494 $236,610 $157,164 $563,785
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$132,037 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
10.00 Gal/Hour with 190 PTO HP, at 60 % Load Factor
Tractors
33
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 215 PTO HP, MFWD
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
3,741
4,365
4,941
5,476
5,976
6,446
6,891
7,315
7,721
8,111
8,488
8,853
9,208
9,554
9,893
10,224
10,550
10,870
4,091
4,186
4,299
4,417
4,531
4,638
4,738
4,832
4,919
5,001
5,077
5,148
5,215
5,277
5,336
5,391
5,444
5,493
1,364
1,395
1,433
1,472
1,510
1,546
1,579
1,611
1,640
1,667
1,692
1,716
1,738
1,759
1,779
1,797
1,815
1,831
3,860
3,860
4,222
4,825
5,428
6,031
6,634
7,237
7,840
8,443
9,046
9,649
10,252
10,855
11,459
12,062
12,665
13,268
5,894
7,072
8,251
9,430
10,608
11,787
12,966
14,145
15,323
16,502
17,681
18,859
20,038
21,217
22,396
23,574
24,753
25,932
19,998
21,169
23,146
25,620
28,053
30,448
32,808
35,140
37,443
39,724
41,984
44,225
46,451
48,662
50,863
53,048
55,227
57,394
40.00
35.28
33.07
32.03
31.17
30.45
29.83
29.28
28.80
28.37
27.99
27.64
27.32
27.03
26.77
26.52
26.30
26.09
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
125,642
112,180
88,141
69,253
53,863
38,473
23,083
7,693
13,462
24,039
18,888
15,390
15,390
15,390
15,390
7,695
3,769
6,731
5,288
4,155
3,232
2,308
1,385
231
1,256
2,244
1,763
1,385
1,077
769
462
77
492
3,939
7,877
11,815
15,754
19,693
23,631
13,292
13,471
26,942
26,942
26,942
26,942
26,942
26,942
13,471
32,450
63,895
60,758
59,687
62,395
65,102
67,810
34,766
28.39
27.95
26.58
26.11
27.30
28.48
29.67
30.42
125,644
$27,099
$9,033
TOTAL
$96,493 $188,594 $446,863
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$125,642 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
12.00 Gal/Hour with 215 PTO HP, at 60 % Load Factor
34
Tractors
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 335 Eng HP, Articulating
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
4,264
4,975
5,632
6,242
6,812
7,348
7,855
8,338
8,801
9,245
9,675
10,091
10,496
10,891
11,276
11,654
12,025
12,390
4,663
4,772
4,900
5,035
5,164
5,286
5,401
5,508
5,607
5,700
5,787
5,868
5,944
6,015
6,082
6,145
6,205
6,261
1,554
1,591
1,633
1,678
1,721
1,762
1,800
1,836
1,869
1,900
1,929
1,956
1,981
2,005
2,027
2,048
2,068
2,087
4,400
4,400
4,812
5,499
6,187
6,874
7,562
8,249
8,937
9,624
10,311
10,999
11,686
12,374
13,061
13,749
14,436
15,124
8,840
10,608
12,377
14,145
15,913
17,681
19,449
21,217
22,985
24,753
26,521
28,289
30,057
31,825
33,593
35,361
37,130
38,898
24,915
26,678
29,354
32,599
35,797
38,951
42,067
45,148
48,199
51,222
54,223
57,203
60,164
63,110
66,039
68,957
71,864
74,760
49.83
44.46
41.93
40.75
39.77
38.95
38.24
37.62
37.08
36.59
36.15
35.75
35.39
35.06
34.76
34.48
34.22
33.98
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
143,215
127,871
100,470
78,941
61,399
43,857
26,315
8,773
15,344
27,401
21,529
17,542
17,542
17,542
17,542
8,771
4,296
7,672
6,028
4,736
3,684
2,631
1,579
263
1,432
2,557
2,009
1,579
1,228
877
526
88
561
4,490
8,978
13,468
17,958
22,446
26,937
15,151
20,207
40,413
40,413
40,413
40,413
40,413
40,413
20,207
41,840
82,533
78,957
77,738
80,825
83,909
86,997
44,480
36.61
36.11
34.54
34.01
35.36
36.71
38.06
38.92
143,213
$30,889
TOTAL
$10,296 $109,989 $282,892 $577,279
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$143,215 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
18.00 Gal/Hour with 335 PTO HP, at 60 % Load Factor
Tractors
35
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 375 Eng HP, Articulating
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
4,980
5,810
6,577
7,289
7,955
8,581
9,173
9,737
10,278
10,797
11,298
11,785
12,257
12,718
13,169
13,610
14,043
14,469
5,445
5,573
5,722
5,880
6,031
6,174
6,307
6,432
6,548
6,657
6,758
6,853
6,942
7,025
7,103
7,177
7,246
7,312
1,815
1,858
1,907
1,960
2,010
2,058
2,102
2,144
2,183
2,219
2,253
2,284
2,314
2,342
2,368
2,392
2,415
2,437
5,138
5,138
5,620
6,422
7,225
8,028
8,831
9,633
10,436
11,239
12,042
12,845
13,647
14,450
15,253
16,056
16,859
17,661
9,823
11,787
13,752
15,716
17,681
19,645
21,610
23,574
25,539
27,503
29,468
31,432
33,397
35,361
37,326
39,291
41,255
43,220
28,595
30,554
33,578
37,267
40,902
44,486
48,023
51,520
54,984
58,415
61,819
65,199
68,557
71,896
75,219
78,526
81,818
85,099
57.19
50.92
47.97
46.58
45.45
44.49
43.66
42.93
42.30
41.73
41.21
40.75
40.33
39.94
39.59
39.26
38.96
38.68
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
167,248
149,329
117,330
92,188
71,702
51,216
30,730
10,244
17,919
31,999
25,142
20,486
20,486
20,486
20,486
10,243
5,017
8,960
7,040
5,531
4,302
3,073
1,844
307
1,672
2,987
2,347
1,844
1,434
1,024
615
102
655
5,243
10,485
15,729
20,970
26,214
31,456
17,694
22,452
44,903
44,903
44,903
44,903
44,903
44,903
22,452
47,715
94,092
89,917
88,493
92,095
95,700
99,304
50,798
41.75
41.17
39.34
38.72
40.29
41.87
43.45
44.45
167,247
$36,074
TOTAL
$12,025 $128,446 $314,322 $658,114
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$167,248 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
20.00 Gal/Hour with 375 PTO HP, at 60 % Load Factor
36
Tractors
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, 400 Eng HP, Articulating
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
5,218
6,088
6,892
7,638
8,335
8,991
9,612
10,203
10,769
11,313
11,839
12,348
12,844
13,326
13,799
14,261
14,715
15,161
5,706
5,839
5,996
6,161
6,319
6,469
6,609
6,740
6,862
6,975
7,082
7,181
7,274
7,361
7,443
7,520
7,593
7,662
1,902
1,946
1,999
2,054
2,106
2,156
2,203
2,247
2,287
2,325
2,361
2,394
2,425
2,454
2,481
2,507
2,531
2,554
5,384
5,384
5,888
6,729
7,571
8,412
9,253
10,094
10,935
11,777
12,618
13,459
14,300
15,141
15,983
16,824
17,665
18,506
10,314
12,377
14,439
16,502
18,565
20,628
22,690
24,753
26,816
28,879
30,941
33,004
35,067
37,130
39,192
41,255
43,318
45,381
29,985
32,040
35,214
39,084
42,896
46,656
50,367
54,037
57,669
61,269
64,841
68,386
71,910
75,412
78,898
82,367
85,822
89,264
59.97
53.40
50.31
48.86
47.66
46.66
45.79
45.03
44.36
43.76
43.23
42.74
42.30
41.90
41.53
41.18
40.87
40.57
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
175,247
156,471
122,942
96,597
75,131
53,665
32,199
10,733
18,776
33,529
26,345
21,466
21,466
21,466
21,466
10,733
5,257
9,388
7,377
5,796
4,508
3,220
1,932
322
1,752
3,129
2,459
1,932
1,503
1,073
644
107
687
5,493
10,987
16,480
21,974
27,468
32,960
18,541
23,574
47,149
47,149
47,149
47,149
47,149
47,149
23,574
50,046
98,688
94,317
92,823
96,600
100,376
104,151
53,277
43.79
43.18
41.26
40.61
42.26
43.91
45.57
46.62
175,247
$37,800
TOTAL
$12,599 $134,590 $330,042 $690,278
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$175,247 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
21.00 Gal/Hour with 400 PTO HP, at 60 % Load Factor
Tractors
37
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor, Crawler, Rubber Track
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
5,131
5,986
6,776
7,510
8,196
8,841
9,451
10,032
10,589
11,124
11,640
12,141
12,628
13,103
13,567
14,022
14,468
14,907
5,610
5,741
5,895
6,058
6,213
6,360
6,498
6,627
6,747
6,858
6,963
7,060
7,152
7,238
7,318
7,394
7,466
7,533
1,870
1,914
1,965
2,019
2,071
2,120
2,166
2,209
2,249
2,286
2,321
2,353
2,384
2,413
2,439
2,465
2,489
2,511
5,293
5,293
5,790
6,617
7,444
8,271
9,098
9,925
10,752
11,579
12,406
13,233
14,060
14,888
15,715
16,542
17,369
18,196
10,314
12,377
14,439
16,502
18,565
20,628
22,690
24,753
26,816
28,879
30,941
33,004
35,067
37,130
39,192
41,255
43,318
45,381
29,654
31,710
34,865
38,706
42,489
46,220
49,903
53,546
57,153
60,726
64,271
67,791
71,291
74,772
78,231
81,678
85,110
88,528
59.31
52.85
49.81
48.38
47.21
46.22
45.37
44.62
43.96
43.38
42.85
42.37
41.94
41.54
41.17
40.84
40.53
40.24
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
172,310
153,848
120,881
94,978
73,872
52,766
31,660
10,554
18,462
32,967
25,903
21,106
21,106
21,106
21,106
10,553
5,169
9,231
7,253
5,699
4,432
3,166
1,900
317
1,723
3,077
2,418
1,900
1,477
1,055
633
106
675
5,402
10,802
16,205
21,605
27,007
32,408
18,230
23,574
47,149
47,149
47,149
47,149
47,149
47,149
23,574
49,603
97,826
93,525
92,059
95,769
99,483
103,196
52,780
43.40
42.80
40.92
40.28
41.90
43.52
45.15
46.18
172,309
$37,167
TOTAL
$12,389 $132,334 $330,042 $684,241
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$172,310 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00% of Avg. Investment Charged for Opportunity Interest
2.00% of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809/Gallon Diesel, Plus 5.58% Sales Tax
21.00 Gal/Hour with 400 PTO HP, at 60 % Load Factor
38
Tractors
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Combine, Sm. Gr., PL20, 155 Bu
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
4,347
6,261
7,934
9,417
10,758
11,995
13,153
14,252
15,304
16,319
17,305
18,267
19,209
20,134
21,046
21,946
22,836
23,717
4,200
4,387
4,623
4,848
5,051
5,231
5,391
5,533
5,660
5,775
5,879
5,974
6,062
6,144
6,219
6,290
6,357
6,420
1,400
1,462
1,541
1,616
1,684
1,744
1,797
1,844
1,887
1,925
1,960
1,991
2,021
2,048
2,073
2,097
2,119
2,140
2,131
2,664
3,552
4,440
5,328
6,216
7,104
7,992
8,879
9,767
10,655
11,543
12,431
13,319
14,207
15,095
15,983
16,871
491
737
982
1,228
1,473
1,719
1,965
2,210
2,456
2,701
2,947
3,192
3,438
3,683
3,929
4,175
4,420
4,666
13,439
15,511
18,632
21,549
24,294
26,905
29,410
31,831
34,186
36,487
38,746
40,967
43,161
45,328
47,474
49,603
51,715
53,814
134.39
103.41
93.16
86.20
80.98
76.87
73.53
70.74
68.37
66.34
64.58
63.03
61.66
60.44
59.34
58.36
57.46
56.65
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
132,594
118,387
93,018
73,085
56,844
40,603
24,362
8,121
14,207
25,369
19,933
16,241
16,241
16,241
16,241
8,121
3,978
7,103
5,581
4,385
3,411
2,436
1,462
244
1,326
2,368
1,860
1,462
1,137
812
487
81
209
1,888
4,034
6,296
8,639
11,041
13,492
7,678
1,052
2,105
2,105
2,105
2,105
2,105
2,105
1,052
20,772
38,833
33,513
30,489
31,533
32,635
33,787
17,176
96.94
90.61
78.20
71.14
73.58
76.15
78.84
80.15
132,594
$28,600
$9,533
$53,277
TOTAL
$14,734 $238,738
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$132,594 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.040, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gallons Per Hour Fuel Consumption
Self-Propelled Harvesters
39
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Combine, Corn, 190 Bu, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
5,626
8,103
10,269
12,188
13,924
15,524
17,023
18,445
19,806
21,120
22,396
23,641
24,860
26,058
27,238
28,403
29,555
30,695
5,435
5,677
5,983
6,274
6,537
6,770
6,977
7,161
7,325
7,474
7,609
7,732
7,846
7,951
8,049
8,141
8,227
8,309
1,812
1,892
1,994
2,091
2,179
2,257
2,326
2,387
2,442
2,491
2,536
2,577
2,615
2,650
2,683
2,714
2,742
2,770
2,758
3,448
4,597
5,746
6,895
8,044
9,194
10,343
11,492
12,641
13,790
14,940
16,089
17,238
18,387
19,536
20,685
21,835
589
884
1,179
1,473
1,768
2,063
2,357
2,652
2,947
3,241
3,536
3,831
4,126
4,420
4,715
5,010
5,304
5,599
17,346
20,004
24,022
27,772
31,303
34,658
37,877
40,988
44,012
46,967
49,867
52,721
55,536
58,317
61,072
63,804
66,513
69,208
173.46
133.36
120.11
111.09
104.34
99.02
94.69
91.08
88.02
85.39
83.11
81.11
79.34
77.76
76.34
75.06
73.90
72.85
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
171,605
153,219
120,386
94,589
73,569
52,549
31,529
10,509
18,386
32,833
25,797
21,020
21,020
21,020
21,020
10,510
5,148
9,193
7,223
5,675
4,414
3,153
1,892
315
1,716
3,064
2,408
1,892
1,471
1,051
631
105
270
2,444
5,220
8,150
11,180
14,289
17,461
9,938
1,263
2,526
2,526
2,526
2,526
2,526
2,526
1,263
26,783
50,060
43,174
39,263
40,611
42,039
43,530
22,131
124.99
116.81
100.74
91.61
94.76
98.09
101.57
103.28
171,606
$37,013
$12,338
$68,952
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$171,605 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.040, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
6.00 Gallons Per Hour Fuel Consumption
40
Self-Propelled Harvesters
$17,682 $307,591
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cotton Picker, 4 Row, HDC C
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
7,856
11,314
14,337
17,017
19,440
21,675
23,768
25,753
27,654
29,488
31,270
33,008
34,710
36,383
38,031
39,657
41,265
42,857
7,589
7,927
8,354
8,760
9,127
9,453
9,741
9,998
10,228
10,435
10,624
10,796
10,954
11,101
11,238
11,367
11,487
11,601
2,530
2,642
2,785
2,920
3,042
3,151
3,247
3,333
3,409
3,478
3,541
3,599
3,651
3,700
3,746
3,789
3,829
3,867
7,617
9,521
12,694
15,868
19,041
22,215
25,388
28,562
31,735
34,909
38,083
41,256
44,430
47,603
50,777
53,950
57,124
60,297
786
1,179
1,572
1,965
2,357
2,750
3,143
3,536
3,929
4,322
4,715
5,108
5,501
5,894
6,286
6,679
7,072
7,465
27,949
32,583
39,742
46,530
53,007
59,244
65,287
71,182
76,955
82,632
88,233
93,767
99,246
104,681
110,078
115,442
120,777
126,087
279.49
217.22
198.71
186.12
176.69
169.27
163.22
158.18
153.91
150.24
147.06
144.26
141.78
139.57
137.60
135.81
134.20
132.72
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
239,599
213,928
168,086
132,068
102,720
73,372
44,024
14,676
25,671
45,842
36,018
29,348
29,348
29,348
29,348
14,674
7,188
12,836
10,085
7,924
6,163
4,402
2,641
440
2,396
4,279
3,362
2,641
2,054
1,467
880
147
1,647
10,251
17,943
24,841
31,279
37,398
43,275
23,779
1,684
3,368
3,368
3,368
3,368
3,368
3,368
1,684
38,586
76,576
70,776
68,122
72,212
75,983
79,512
40,724
180.07
178.68
165.14
158.95
168.49
177.29
185.53
190.05
239,597
$51,679
TOTAL
$17,226 $190,413
$23,576 $522,491
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$239,599 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.110, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
8.00 Gallons Per Hour Fuel Consumption
Self-Propelled Harvesters
41
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cotton Picker, 5 Row, HDC C
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
8,470
12,199
15,459
18,348
20,961
23,370
25,627
27,767
29,817
31,795
33,715
35,589
37,425
39,228
41,005
42,758
44,492
46,209
8,182
8,547
9,008
9,446
9,841
10,192
10,503
10,780
11,028
11,251
11,454
11,640
11,811
11,970
12,117
12,256
12,386
12,509
2,727
2,849
3,003
3,149
3,280
3,397
3,501
3,593
3,676
3,750
3,818
3,880
3,937
3,990
4,039
4,085
4,129
4,170
8,212
10,265
13,687
17,109
20,530
23,952
27,374
30,796
34,217
37,639
41,061
44,483
47,904
51,326
54,748
58,169
61,591
65,013
786
1,179
1,572
1,965
2,357
2,750
3,143
3,536
3,929
4,322
4,715
5,108
5,501
5,894
6,286
6,679
7,072
7,465
30,071
35,039
42,729
50,017
56,969
63,661
70,148
76,472
82,667
88,757
94,763
100,700
106,578
112,408
118,195
123,947
129,670
135,366
300.71
233.59
213.65
200.07
189.90
181.89
175.37
169.94
165.33
161.38
157.94
154.92
152.25
149.88
147.74
145.82
144.08
142.49
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
258,337
230,658
181,231
142,396
110,752
79,108
47,464
15,820
27,679
49,427
38,835
31,644
31,644
31,644
31,644
15,822
7,750
13,839
10,874
8,544
6,645
4,746
2,848
475
2,583
4,613
3,625
2,848
2,215
1,582
949
158
1,776
11,053
19,346
26,783
33,726
40,323
46,659
25,638
1,684
3,368
3,368
3,368
3,368
3,368
3,368
1,684
41,472
82,300
76,048
73,187
77,598
81,663
85,468
43,777
193.54
192.03
177.45
170.77
181.06
190.55
199.43
204.29
258,339
$55,721
TOTAL
$18,573 $205,304
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$258,337 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.110, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
8.00 Gallons Per Hour Fuel Consumption
42
Self-Propelled Harvesters
$23,576 $561,513
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cotton Stripper, 4 Row, PSB PC
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
4,167
6,001
7,605
9,026
10,311
11,497
12,607
13,659
14,668
15,641
16,586
17,508
18,411
19,298
20,172
21,034
21,887
22,732
4,025
4,205
4,431
4,647
4,841
5,014
5,167
5,303
5,425
5,535
5,635
5,726
5,810
5,888
5,961
6,029
6,093
6,154
1,342
1,402
1,477
1,549
1,614
1,671
1,722
1,768
1,808
1,845
1,878
1,909
1,937
1,963
1,987
2,010
2,031
2,051
4,040
5,050
6,733
8,416
10,100
11,783
13,466
15,149
16,833
18,516
20,199
21,883
23,566
25,249
26,932
28,616
30,299
31,982
688
1,031
1,375
1,719
2,063
2,407
2,750
3,094
3,438
3,782
4,126
4,469
4,813
5,157
5,501
5,844
6,188
6,532
15,095
17,689
21,621
25,357
28,929
32,372
35,712
38,973
42,172
45,319
48,424
51,495
54,537
57,555
60,553
63,533
66,498
69,451
150.95
117.93
108.11
101.43
96.43
92.49
89.28
86.61
84.34
82.40
80.71
79.22
77.91
76.74
75.69
74.74
73.89
73.11
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
127,085
113,469
89,154
70,050
54,483
38,916
23,349
7,782
13,616
24,315
19,104
15,567
15,567
15,567
15,567
7,783
3,813
6,808
5,349
4,203
3,269
2,335
1,401
233
1,271
2,269
1,783
1,401
1,090
778
467
78
874
5,437
9,517
13,176
16,590
19,837
22,953
12,612
1,473
2,947
2,947
2,947
2,947
2,947
2,947
1,473
21,047
41,776
38,700
37,294
39,463
41,464
43,335
22,179
98.22
97.48
90.30
87.02
92.08
96.75
101.12
103.50
127,086
$27,411
TOTAL
$9,137 $100,996
$20,628 $285,258
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$127,085 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.110, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
7.00 Gallons Per Hour Fuel Consumption
Self-Propelled Harvesters
43
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Forage Harvester, SP SB 14.0 PSB
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
25.0
20.0
16.0
13.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
5,119
7,544
9,781
11,832
13,727
15,497
17,168
18,759
20,286
21,761
23,193
24,590
25,957
27,300
28,621
29,924
31,211
32,484
6,440
6,543
6,762
7,013
7,258
7,488
7,702
7,897
8,077
8,242
8,394
8,535
8,666
8,788
8,902
9,010
9,112
9,208
2,147
2,181
2,254
2,338
2,419
2,496
2,567
2,632
2,692
2,747
2,798
2,845
2,889
2,929
2,967
3,003
3,037
3,069
3,948
3,948
4,935
6,168
7,402
8,636
9,870
11,103
12,337
13,571
14,804
16,038
17,272
18,505
19,739
20,973
22,207
23,440
491
737
982
1,228
1,473
1,719
1,965
2,210
2,456
2,701
2,947
3,192
3,438
3,683
3,929
4,175
4,420
4,666
21,216
21,456
24,714
28,579
32,279
35,836
39,272
42,601
45,848
49,022
52,136
55,200
58,222
61,205
64,158
67,085
69,987
72,867
212.16
143.04
123.57
114.32
107.60
102.39
98.18
94.67
91.70
89.13
86.89
84.92
83.17
81.61
80.20
78.92
77.76
76.70
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
205,616
183,586
144,246
113,336
88,150
62,964
37,778
12,592
22,030
39,340
30,910
25,186
25,186
25,186
25,186
12,593
6,168
11,015
8,655
6,800
5,289
3,778
2,267
378
2,056
3,672
2,885
2,267
1,763
1,259
756
126
504
4,028
8,057
12,085
16,114
20,141
24,171
13,596
1,403
2,806
2,806
2,806
2,806
2,806
2,806
1,403
32,161
60,861
53,313
49,144
51,158
53,170
55,186
28,096
112.56
106.51
93.30
86.00
89.53
93.05
96.58
98.34
205,617
$44,350
$14,784
$98,696
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 571
$205,616 Purchase Price, Without Sales Tax, Quoted Dec. 2002
4,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.030, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
0 $0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gallons Per Hour Fuel Consumption
44
Self-Propelled Harvesters
$19,642 $383,089
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Forage Harvester, SP WP 7.0 PSB
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
25.0
20.0
16.0
13.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4,392
6,473
8,392
10,152
11,778
13,297
14,730
16,095
17,406
18,671
19,900
21,099
22,272
23,424
24,557
25,675
26,779
27,872
5,526
5,614
5,802
6,017
6,227
6,425
6,608
6,776
6,930
7,072
7,202
7,323
7,435
7,540
7,638
7,731
7,818
7,901
1,842
1,871
1,934
2,006
2,076
2,142
2,203
2,259
2,310
2,357
2,401
2,441
2,478
2,513
2,546
2,577
2,606
2,634
3,387
3,387
4,234
5,293
6,351
7,410
8,468
9,527
10,585
11,644
12,702
13,761
14,819
15,878
16,937
17,995
19,054
20,112
491
737
982
1,228
1,473
1,719
1,965
2,210
2,456
2,701
2,947
3,192
3,438
3,683
3,929
4,175
4,420
4,666
18,273
18,514
21,344
24,696
27,905
30,993
33,974
36,867
39,687
42,445
45,152
47,816
50,442
53,038
55,607
58,153
60,677
63,185
182.73
123.43
106.72
98.78
93.02
88.55
84.94
81.93
79.37
77.17
75.25
73.56
72.06
70.72
69.51
68.42
67.42
66.51
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
176,422
157,520
123,766
97,245
75,635
54,025
32,415
10,805
18,902
33,754
26,521
21,610
21,610
21,610
21,610
10,805
5,293
9,451
7,426
5,835
4,538
3,242
1,945
324
1,764
3,150
2,475
1,945
1,513
1,081
648
108
432
3,456
6,913
10,370
13,825
17,283
20,738
11,666
1,403
2,806
2,806
2,806
2,806
2,806
2,806
1,403
27,794
52,617
46,141
42,566
44,292
46,022
47,747
24,306
97.28
92.08
80.75
74.49
77.51
80.54
83.56
85.07
176,422
$38,054
$12,684
$84,683
TOTAL
$19,642 $331,485
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 571
$176,422 Purchase Price, Without Sales Tax, Quoted Dec. 2002
4,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.030, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gallons Per Hour Fuel Consumption
Self-Propelled Harvesters
45
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Bale Wagon, SP PRC
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3,561
5,155
6,578
7,864
9,049
10,159
11,213
12,225
13,203
14,155
15,086
15,999
16,899
17,787
18,665
19,534
20,396
21,252
3,426
3,564
3,740
3,908
4,059
4,195
4,316
4,424
4,522
4,611
4,692
4,767
4,837
4,902
4,963
5,020
5,075
5,127
1,142
1,188
1,247
1,303
1,353
1,398
1,439
1,475
1,507
1,537
1,564
1,589
1,612
1,634
1,654
1,673
1,692
1,709
7,203
9,004
12,006
15,007
18,009
21,010
24,012
27,013
30,015
33,016
36,017
39,019
42,020
45,022
48,023
51,025
54,026
57,028
491
737
982
1,228
1,473
1,719
1,965
2,210
2,456
2,701
2,947
3,192
3,438
3,683
3,929
4,175
4,420
4,666
16,535
19,648
24,553
29,310
33,943
38,481
42,945
47,347
51,703
56,020
60,306
64,566
68,806
73,028
77,234
81,427
85,609
89,782
165.35
130.99
122.77
117.24
113.14
109.95
107.36
105.22
103.41
101.85
100.51
99.33
98.29
97.37
96.54
95.80
95.12
94.51
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
108,377
96,765
76,030
59,738
46,463
33,188
19,913
6,638
11,612
20,735
16,292
13,275
13,275
13,275
13,275
6,638
3,251
5,806
4,562
3,584
2,788
1,991
1,195
199
1,084
1,935
1,521
1,195
929
664
398
66
1,558
9,695
16,970
23,494
29,583
35,370
40,928
22,489
1,052
2,105
2,105
2,105
2,105
2,105
2,105
1,052
18,557
40,276
41,450
43,653
48,680
53,405
57,901
30,444
86.60
93.98
96.72
101.86
113.59
124.61
135.10
142.07
108,377
$23,376
TOTAL
$7,792 $180,087
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$108,377 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gallons Per Hour Fuel Consumption
46
Self-Propelled Harvesters
$14,734 $334,366
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Bale Wagon, SP PRC w/Squeeze
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3,746
5,423
6,919
8,272
9,518
10,686
11,795
12,859
13,888
14,889
15,868
16,829
17,776
18,710
19,633
20,547
21,455
22,355
3,604
3,749
3,934
4,110
4,270
4,413
4,540
4,654
4,757
4,850
4,936
5,015
5,088
5,156
5,220
5,281
5,338
5,393
1,201
1,250
1,311
1,370
1,423
1,471
1,513
1,551
1,586
1,617
1,645
1,672
1,696
1,719
1,740
1,760
1,779
1,798
7,577
9,472
12,629
15,786
18,943
22,100
25,257
28,415
31,572
34,729
37,886
41,043
44,201
47,358
50,515
53,672
56,829
59,986
491
737
982
1,228
1,473
1,719
1,965
2,210
2,456
2,701
2,947
3,192
3,438
3,683
3,929
4,175
4,420
4,666
17,368
20,631
25,775
30,766
35,627
40,389
45,070
49,689
54,259
58,786
63,282
67,751
72,199
76,626
81,037
85,435
89,821
94,198
173.68
137.54
128.88
123.06
118.76
115.40
112.68
110.42
108.52
106.88
105.47
104.23
103.14
102.17
101.30
100.51
99.80
99.16
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
114,000
101,786
79,975
62,838
48,874
34,910
20,946
6,982
12,214
21,811
17,137
13,964
13,964
13,964
13,964
6,982
3,420
6,107
4,799
3,770
2,932
2,095
1,257
209
1,140
2,036
1,600
1,257
977
698
419
70
1,638
10,199
17,850
24,713
31,118
37,205
43,052
23,656
1,052
2,105
2,105
2,105
2,105
2,105
2,105
1,052
19,464
42,258
43,491
45,809
51,096
56,067
60,797
31,969
90.83
98.60
101.48
106.89
119.22
130.82
141.86
149.19
114,000
$24,589
TOTAL
$8,197 $189,431
$14,734 $350,951
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$114,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gallons Per Hour Fuel Consumption
Self-Propelled Harvesters
47
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Windrower, 14.0’, HS, SC
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
2,209
3,199
4,081
4,879
5,614
6,303
6,957
7,585
8,192
8,782
9,360
9,927
10,485
11,036
11,580
12,120
12,655
13,186
2,126
2,211
2,320
2,424
2,519
2,603
2,678
2,745
2,806
2,861
2,911
2,958
3,001
3,041
3,079
3,115
3,149
3,181
709
737
773
808
840
868
893
915
935
954
970
986
1,000
1,014
1,026
1,038
1,050
1,060
1,452
1,816
2,421
3,026
3,631
4,236
4,841
5,447
6,052
6,657
7,262
7,867
8,472
9,078
9,683
10,288
10,893
11,498
393
589
786
982
1,179
1,375
1,572
1,768
1,965
2,161
2,357
2,554
2,750
2,947
3,143
3,340
3,536
3,733
7,331
8,552
10,381
12,119
13,783
15,385
16,941
18,460
19,950
21,415
22,860
24,292
25,708
27,116
28,511
29,901
31,283
32,658
73.31
57.01
51.91
48.48
45.94
43.96
42.35
41.02
39.90
38.94
38.10
37.37
36.73
36.15
35.64
35.18
34.76
34.38
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
67,241
60,037
47,172
37,064
28,828
20,592
12,356
4,120
7,204
12,865
10,108
8,236
8,236
8,236
8,236
4,118
2,017
3,602
2,830
2,224
1,730
1,236
741
124
672
1,201
943
741
577
412
247
41
185
1,482
2,964
4,447
5,928
7,410
8,892
5,002
842
1,684
1,684
1,684
1,684
1,684
1,684
842
10,920
20,834
18,529
17,332
18,155
18,978
19,800
10,127
50.96
48.61
43.23
40.44
42.36
44.28
46.20
47.26
$67,239
$14,504
$4,834
$36,310
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$67,241 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.060, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
4.00 Gallons Per Hour Fuel Consumption
48
Self-Propelled Harvesters
$11,788 $134,675
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cauliflower Harvester, 18 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
25.0
25.0
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
904
1,807
2,699
3,556
4,365
5,122
5,828
6,490
7,114
7,703
8,264
8,801
9,315
9,812
10,293
10,760
11,214
11,658
3,384
3,385
3,399
3,435
3,496
3,589
3,685
3,782
3,876
3,966
4,051
4,132
4,208
4,279
4,346
4,410
4,470
4,526
1,128
1,128
1,133
1,145
1,165
1,196
1,228
1,261
1,292
1,322
1,350
1,377
1,403
1,426
1,449
1,470
1,490
1,509
37,486
37,486
37,486
37,486
39,047
46,857
54,666
62,476
70,285
78,095
85,904
93,714
101,523
109,333
117,142
124,952
132,761
140,571
491
982
1,473
1,965
2,456
2,947
3,438
3,929
4,420
4,911
5,402
5,894
6,385
6,876
7,367
7,858
8,349
8,840
46,828
47,318
47,809
48,299
50,529
59,711
68,845
77,938
86,987
95,997
104,971
113,918
122,834
131,726
140,597
149,450
158,284
167,104
468.28
236.59
159.36
120.75
101.06
99.52
98.35
97.42
96.65
96.00
95.43
94.93
94.49
94.09
93.73
93.41
93.11
92.84
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
108,465
96,844
76,092
59,787
46,501
33,215
19,929
6,643
11,621
20,752
16,305
13,286
13,286
13,286
13,286
6,643
3,254
5,811
4,566
3,587
2,790
1,993
1,196
199
1,085
1,937
1,522
1,196
930
664
399
66
4,781
38,251
76,501
114,751
153,002
191,253
229,503
129,096
4,210
8,419
8,419
8,419
8,419
8,419
8,419
4,210
24,951
75,170
107,313
141,239
178,427
215,615
252,803
140,214
29.11
43.85
62.60
82.39
104.08
125.78
147.47
163.58
108,465
$23,396
TOTAL
$7,799 $937,138
$58,934 1,135,732
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$108,465 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.060, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gal/Hour with 85 PTO HP, at 60 % Load Factor
Self-Propelled Harvesters
49
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Lettuce Harvester, 12 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
25.0
25.0
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
766
1,532
2,287
3,014
3,700
4,341
4,940
5,501
6,030
6,530
7,005
7,460
7,896
8,317
8,724
9,120
9,505
9,882
2,868
2,870
2,881
2,912
2,963
3,042
3,124
3,206
3,285
3,362
3,434
3,502
3,567
3,627
3,684
3,738
3,788
3,836
956
957
960
971
988
1,014
1,041
1,069
1,095
1,121
1,145
1,167
1,189
1,209
1,228
1,246
1,263
1,279
31,773
31,773
31,773
31,773
33,097
39,717
46,336
52,956
59,575
66,195
72,814
79,434
86,053
92,672
99,292
105,911
112,531
119,150
491
982
1,473
1,965
2,456
2,947
3,438
3,929
4,420
4,911
5,402
5,894
6,385
6,876
7,367
7,858
8,349
8,840
39,765
40,258
40,747
41,238
43,204
51,061
58,879
66,661
74,405
82,119
89,800
97,457
105,090
112,701
120,295
127,873
135,436
142,987
397.65
201.29
135.82
103.10
86.41
85.10
84.11
83.33
82.67
82.12
81.64
81.21
80.84
80.50
80.20
79.92
79.67
79.44
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
91,937
82,087
64,497
50,676
39,415
28,154
16,893
5,632
9,850
17,590
13,821
11,261
11,261
11,261
11,261
5,631
2,758
4,925
3,870
3,041
2,365
1,689
1,014
169
919
1,642
1,290
1,014
788
563
338
56
4,053
32,422
64,843
97,266
129,687
162,110
194,531
109,424
4,210
8,419
8,419
8,419
8,419
8,419
8,419
4,210
21,790
64,998
92,243
121,001
152,520
184,042
215,563
119,490
25.42
37.92
53.81
70.58
88.97
107.36
125.75
139.41
$91,936
$19,831
TOTAL
$6,610 $794,336
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$91,937 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.060, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gal/Hour with 85 PTO HP, at 60 % Load Factor
50
Self-Propelled Harvesters
$58,934 $971,647
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Chili Harvester, SP 2 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
25.0
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
3,213
6,097
8,469
10,477
12,253
13,879
15,402
16,852
18,250
19,608
20,935
22,239
23,523
24,792
26,048
27,294
28,531
29,760
4,047
4,272
4,614
4,919
5,174
5,388
5,569
5,725
5,862
5,983
6,092
6,191
6,282
6,366
6,445
6,519
6,590
6,656
1,349
1,424
1,538
1,640
1,725
1,796
1,856
1,908
1,954
1,994
2,031
2,064
2,094
2,122
2,148
2,173
2,197
2,219
4,958
6,198
9,297
12,396
15,495
18,594
21,693
24,792
27,891
30,990
34,089
37,188
40,287
43,386
46,485
49,584
52,683
55,782
393
786
1,179
1,572
1,965
2,357
2,750
3,143
3,536
3,929
4,322
4,715
5,108
5,501
5,894
6,286
6,679
7,072
15,887
18,777
25,097
31,004
36,612
42,014
47,270
52,420
57,493
62,504
67,469
72,397
77,294
82,167
87,020
91,856
96,680
101,489
158.87
93.89
83.66
77.51
73.22
70.02
67.53
65.53
63.88
62.50
61.34
60.33
59.46
58.69
58.01
57.41
56.87
56.38
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
129,125
115,290
90,585
71,174
55,358
39,542
23,726
7,910
13,835
24,705
19,411
15,816
15,816
15,816
15,816
7,908
3,874
6,917
5,435
4,270
3,321
2,373
1,424
237
1,291
2,306
1,812
1,423
1,107
791
475
79
632
5,060
10,119
15,179
20,238
25,298
30,358
17,076
1,123
2,245
2,245
2,245
2,245
2,245
2,245
1,123
20,755
41,233
39,022
38,933
42,727
46,523
50,318
26,423
72.64
72.16
68.29
68.13
74.77
81.42
88.06
92.48
129,123
$27,851
TOTAL
$9,284 $123,960
$15,716 $305,934
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 571
$129,125 Purchase Price, Without Sales Tax, Quoted Dec. 2002
4,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.060, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
4.00 Gal/Hour with 83 PTO HP, at 60 % Load Factor
Self-Propelled Harvesters
51
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Chili Harvester, SP 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
25.0
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
4,832
9,170
12,737
15,757
18,429
20,874
23,164
25,345
27,447
29,490
31,486
33,447
35,379
37,287
39,177
41,050
42,910
44,759
6,086
6,425
6,940
7,398
7,782
8,104
8,376
8,611
8,816
8,998
9,162
9,311
9,448
9,575
9,693
9,805
9,911
10,011
2,029
2,142
2,313
2,466
2,594
2,701
2,792
2,870
2,939
2,999
3,054
3,104
3,149
3,192
3,231
3,268
3,304
3,337
7,457
9,322
13,983
18,644
23,304
27,965
32,626
37,287
41,948
46,609
51,270
55,931
60,592
65,253
69,913
74,574
79,235
83,896
491
982
1,473
1,965
2,456
2,947
3,438
3,929
4,420
4,911
5,402
5,894
6,385
6,876
7,367
7,858
8,349
8,840
23,794
28,041
37,446
46,230
54,565
62,591
70,396
78,042
85,570
93,007
100,374
107,687
114,953
122,183
129,381
136,555
143,709
150,843
237.94
140.21
124.82
115.58
109.13
104.32
100.57
97.55
95.08
93.01
91.25
89.74
88.43
87.27
86.25
85.35
84.53
83.80
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
194,204
173,396
136,240
107,046
83,258
59,470
35,682
11,894
20,808
37,156
29,194
23,788
23,788
23,788
23,788
11,894
5,826
10,404
8,174
6,423
4,995
3,568
2,141
357
1,942
3,468
2,725
2,141
1,665
1,189
714
119
951
7,610
15,219
22,829
30,438
38,049
45,657
25,683
1,403
2,806
2,806
2,806
2,806
2,806
2,806
1,403
30,930
61,444
58,118
57,987
63,692
69,400
75,106
39,456
108.26
107.53
101.71
101.48
111.46
121.45
131.44
138.10
194,204
$41,888
TOTAL
$13,963 $186,436
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 571
$194,204 Purchase Price, Without Sales Tax, Quoted Dec. 2002
4,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.060, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gal/Hour with 90 PTO HP, at 60 % Load Factor
52
Self-Propelled Harvesters
$19,642 $456,133
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Catch Frame Harvester
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
50
80
110
140
170
200
230
260
290
320
350
380
410
440
470
500
530
560
25.0
25.0
25.0
25.0
24.0
20.0
17.0
15.0
14.0
13.0
11.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
1,883
3,009
4,112
5,170
6,171
7,114
8,000
8,835
9,626
10,377
11,093
11,780
12,441
13,078
13,696
14,296
14,880
15,451
4,700
4,706
4,733
4,785
4,868
4,984
5,105
5,226
5,345
5,459
5,568
5,672
5,771
5,864
5,953
6,037
6,116
6,192
1,567
1,569
1,578
1,595
1,623
1,661
1,702
1,742
1,782
1,820
1,856
1,891
1,924
1,955
1,984
2,012
2,039
2,064
5,785
5,785
5,785
5,785
6,146
7,231
8,316
9,400
10,485
11,570
12,654
13,739
14,824
15,908
16,993
18,078
19,162
20,247
147
236
324
413
501
589
678
766
855
943
1,031
1,120
1,208
1,297
1,385
1,473
1,562
1,650
18,225
18,313
18,401
18,486
19,309
21,579
23,801
25,969
28,093
30,169
32,202
34,202
36,168
38,102
40,011
41,896
43,759
45,604
364.50
228.91
167.28
132.04
113.58
107.90
103.48
99.88
96.87
94.28
92.01
90.01
88.21
86.60
85.13
83.79
82.56
81.44
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
150,648
134,507
105,684
83,037
64,584
46,131
27,678
9,225
16,141
28,823
22,647
18,453
18,453
18,453
18,453
9,226
4,519
8,070
6,341
4,982
3,875
2,768
1,661
277
1,506
2,690
2,114
1,661
1,292
923
554
92
738
5,903
11,806
17,709
23,611
29,515
35,418
19,922
842
1,684
1,684
1,684
1,684
1,684
1,684
842
23,746
47,170
44,592
44,489
48,915
53,343
57,770
30,359
83.11
82.55
78.04
77.86
85.60
93.35
101.10
106.26
150,649
$32,493
TOTAL
$10,832 $144,622
$11,788 $350,384
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 571
$150,648Purchase Price, Without Sales Tax, Quoted Dec. 2002
4,000Hours To Wearout, 25 Years Maximum Life
RFV Group-> 1, Rep. Factor 1 -> 0.060, Rep. Factor 2 -> 2.0
6.00% of Avg. Investment Charged for Opportunity Interest
2.00% of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809/Gallon Diesel, Plus 5.58% Sales Tax
3.00Gallons Per Hour Fuel Consumption
Self-Propelled Harvesters
53
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
High Clearance Sprayer, 18
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
1,276
1,906
2,516
3,096
3,643
4,159
4,648
5,113
5,557
5,983
6,394
6,792
7,179
7,556
7,924
8,284
8,638
8,987
2,390
2,399
2,421
2,459
2,519
2,581
2,643
2,703
2,761
2,816
2,868
2,918
2,964
3,008
3,050
3,089
3,126
3,162
797
800
807
820
840
860
881
901
920
939
956
973
988
1,003
1,017
1,030
1,042
1,054
3,088
3,088
3,088
3,216
3,860
4,503
5,146
5,790
6,433
7,076
7,719
8,363
9,006
9,649
10,293
10,936
11,579
12,222
797
1,195
1,593
1,992
2,390
2,789
3,187
3,585
3,984
4,382
4,780
5,179
5,577
5,975
6,374
6,772
7,170
7,569
10,134
10,532
10,928
11,583
13,252
14,892
16,505
18,092
19,655
21,196
22,717
24,225
25,714
27,191
28,658
30,111
31,555
32,994
50.67
35.11
27.32
23.17
22.09
21.27
20.63
20.10
19.66
19.27
18.93
18.63
18.37
18.13
17.91
17.71
17.53
17.37
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
76,582
68,377
53,725
42,213
32,833
23,453
14,073
4,693
8,205
14,652
11,512
9,380
9,380
9,380
9,380
4,690
2,297
4,103
3,224
2,533
1,970
1,407
844
141
766
1,368
1,075
844
657
469
281
47
394
3,151
6,301
9,453
12,603
15,754
18,905
10,634
3,415
6,829
6,829
6,829
6,829
6,829
6,829
3,415
15,077
30,103
28,941
29,039
31,439
33,839
36,239
18,927
17.59
17.56
16.88
16.94
18.34
19.74
21.14
22.08
$76,579
$16,519
$5,507
$77,195
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$76,582 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.374 Road Tax Refund
4.00 Gallons Per Hour Fuel Consumption
54
Spray Equipment
$47,804 $223,604
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Over Vine Sprayer, 2 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
767
1,046
1,299
1,532
1,748
1,950
2,143
2,327
2,505
2,678
2,846
3,010
3,172
3,331
3,487
3,642
3,795
3,947
738
761
791
821
849
875
899
920
940
958
975
990
1,005
1,018
1,031
1,043
1,054
1,064
246
254
264
274
283
292
300
307
313
319
325
330
335
339
344
348
351
355
649
757
973
1,190
1,406
1,622
1,839
2,055
2,271
2,488
2,704
2,920
3,137
3,353
3,569
3,786
4,002
4,218
2,554
2,818
3,327
3,817
4,286
4,739
5,181
5,609
6,029
6,443
6,850
7,250
7,649
8,041
8,431
8,819
9,202
9,584
51.08
40.26
36.97
34.70
32.97
31.59
30.48
29.52
28.71
28.01
27.40
26.85
26.38
25.94
25.55
25.20
24.87
24.57
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
23,359
20,856
16,387
12,875
10,014
7,153
4,292
1,431
2,503
4,469
3,512
2,861
2,861
2,861
2,861
1,431
701
1,251
983
773
601
429
258
43
234
417
328
258
200
143
86
14
525
1,665
2,065
2,334
2,546
2,723
2,876
1,490
3,963
7,802
6,888
6,226
6,208
6,156
6,081
2,978
36.99
36.41
32.14
29.05
28.97
28.73
28.38
27.79
$23,359
$5,039
$1,680
$16,224
$46,302
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$23,359 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.410, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Spray Equipment
55
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Directed Spray Rig, 8 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
99
134
167
197
224
251
275
299
322
344
366
387
407
428
448
468
487
507
95
98
102
105
109
112
115
118
121
123
125
127
129
131
132
134
135
137
32
33
34
35
36
37
38
39
40
41
42
42
43
44
44
45
45
46
83
97
125
153
181
208
236
264
292
319
347
375
403
431
458
486
514
542
328
362
428
490
550
608
664
720
775
827
880
931
982
1,034
1,082
1,133
1,181
1,232
6.56
5.17
4.76
4.45
4.23
4.05
3.91
3.79
3.69
3.60
3.52
3.45
3.39
3.34
3.28
3.24
3.19
3.16
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8186
3,000
2,679
2,105
1,654
1,287
920
553
184
321
574
451
367
367
367
367
62
90
161
126
99
77
55
33
192
30
54
42
33
26
18
11
384
67
214
265
300
327
350
369
3.58
508
1,003
884
799
797
790
780
4.74
4.68
4.13
3.73
3.72
3.69
3.64
$2,998
$647
$216
$2,084
$5,945
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$3,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.410, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
56
Spray Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Directed Spray Rig, 16 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
283
385
478
564
643
718
789
857
922
986
1,048
1,108
1,168
1,226
1,284
1,341
1,397
1,453
272
280
291
302
313
322
331
339
346
353
359
365
370
375
379
384
388
392
91
93
97
101
104
107
110
113
115
118
120
122
123
125
126
128
129
131
239
279
358
438
518
597
677
757
836
916
996
1,075
1,155
1,234
1,314
1,394
1,473
1,553
941
1,037
1,224
1,405
1,578
1,744
1,907
2,066
2,219
2,373
2,523
2,670
2,816
2,960
3,103
3,247
3,387
3,529
18.82
14.81
13.60
12.77
12.14
11.63
11.22
10.87
10.57
10.32
10.09
9.89
9.71
9.55
9.40
9.28
9.15
9.05
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,600
7,679
6,034
4,741
3,688
2,635
1,582
529
921
1,645
1,293
1,053
1,053
1,053
1,053
527
258
461
362
284
221
158
95
16
86
154
121
95
74
53
32
5
193
613
760
860
937
1,003
1,059
548
1,458
2,873
2,536
2,292
2,285
2,267
2,239
1,096
13.61
13.41
11.83
10.70
10.66
10.58
10.45
10.23
$8,598
$1,855
$620
$5,973
$17,046
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$8,600 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.410, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Spray Equipment
57
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Saddle Tk Sprayer, 2 Tk 8 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
211
287
357
421
480
536
589
640
689
736
782
827
872
915
959
1,001
1,043
1,085
203
209
217
226
233
240
247
253
258
263
268
272
276
280
283
287
290
293
68
70
72
75
78
80
82
84
86
88
89
91
92
93
94
96
97
98
178
208
268
327
386
446
505
565
624
684
743
803
862
922
981
1,040
1,100
1,159
702
774
914
1,049
1,177
1,302
1,423
1,542
1,657
1,771
1,882
1,993
2,102
2,210
2,317
2,424
2,530
2,635
14.04
11.06
10.16
9.54
9.05
8.68
8.37
8.12
7.89
7.70
7.53
7.38
7.25
7.13
7.02
6.93
6.84
6.76
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,420
5,732
4,504
3,539
2,753
1,967
1,181
395
688
1,228
965
786
786
786
786
393
193
344
270
212
165
118
71
12
64
115
90
71
55
39
24
4
144
458
567
642
700
748
790
410
1,089
2,145
1,892
1,711
1,706
1,691
1,671
819
10.16
10.01
8.83
7.98
7.96
7.89
7.80
7.64
$6,418
$1,385
$462
$4,459
$12,724
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$6,420 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.410, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
58
Spray Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Spraycab
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
25.0
25.0
23.0
20.0
18.0
16.0
14.0
13.0
12.0
11.0
10.0
10.0
9.0
9.0
8.0
8.0
315
440
561
678
790
896
997
1,093
1,184
1,272
1,357
1,438
1,517
1,594
1,668
1,741
1,812
1,881
590
591
595
601
611
623
636
649
662
674
686
698
709
719
729
739
748
756
197
197
198
200
204
208
212
216
221
225
229
233
236
240
243
246
249
252
48
48
48
48
52
60
67
75
83
91
99
107
115
123
131
139
147
155
1,591
1,590
1,589
1,589
1,657
1,787
1,912
2,033
2,150
2,262
2,371
2,476
2,577
2,676
2,771
2,865
2,956
3,044
31.82
22.71
17.66
14.45
12.75
11.91
11.25
10.70
10.24
9.83
9.48
9.17
8.89
8.63
8.40
8.19
7.99
7.81
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
18,900
16,875
13,259
10,418
8,103
5,788
3,473
1,158
2,025
3,616
2,841
2,315
2,315
2,315
2,315
1,158
567
1,013
796
625
486
347
208
35
189
338
265
208
162
116
69
12
6
49
97
146
194
243
292
164
2,787
5,016
3,999
3,294
3,157
3,021
2,884
1,369
13.01
11.70
9.33
7.69
7.37
7.05
6.73
6.39
$18,900
$4,077
$1,359
$1,191
$25,527
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$18,900 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Spray Equipment
59
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Manual Spray Rig, 150 g on
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
66
90
111
131
150
167
183
199
214
229
244
258
272
285
299
312
325
338
63
65
68
70
73
75
77
79
80
82
83
85
86
87
88
89
90
91
21
22
23
23
24
25
26
26
27
27
28
28
29
29
29
30
30
30
56
65
83
102
120
139
157
176
194
213
232
250
269
287
306
324
343
361
219
242
285
326
367
406
443
480
515
551
587
621
656
688
722
755
788
820
4.38
3.46
3.17
2.96
2.82
2.71
2.61
2.53
2.45
2.40
2.35
2.30
2.26
2.22
2.19
2.16
2.13
2.10
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
2,000
1,786
1,403
1,102
857
612
367
122
214
383
301
245
245
245
245
122
60
107
84
66
51
37
22
4
20
36
28
22
17
12
7
1
45
143
176
200
218
233
247
127
339
669
589
533
531
527
521
254
3.16
3.12
2.75
2.49
2.48
2.46
2.43
2.37
$2,000
$431
$143
$1,389
$3,963
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$2,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.410, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
60
Spray Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Sprayer, Air Blast 500 GAL PTO
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
10.0
7.0
5.0
4.0
3.0
3.0
3.0
2.0
2.0
2.0
2.0
2.0
1.0
1.0
1.0
1.0
1.0
1.0
4,425
5,978
7,377
8,698
9,974
11,223
12,452
13,669
14,877
16,078
17,273
18,463
19,651
20,836
22,018
23,199
24,378
25,557
1,985
2,164
2,295
2,397
2,482
2,555
2,620
2,679
2,734
2,785
2,835
2,882
2,927
2,972
3,015
3,057
3,099
3,140
662
721
765
799
827
852
873
893
911
928
945
961
976
991
1,005
1,019
1,033
1,047
3,213
4,820
6,427
8,033
9,640
11,247
12,853
14,460
16,067
17,673
19,280
20,887
22,493
24,100
25,707
27,313
28,920
30,527
797
1,195
1,593
1,992
2,390
2,789
3,187
3,585
3,984
4,382
4,780
5,179
5,577
5,975
6,374
6,772
7,170
7,569
11,082
14,878
18,457
21,919
25,313
28,666
31,985
35,286
38,573
41,846
45,113
48,372
51,624
54,874
58,119
61,360
64,600
67,840
55.41
49.59
46.14
43.84
42.19
40.95
39.98
39.21
38.57
38.04
37.59
37.21
36.87
36.58
36.32
36.09
35.89
35.71
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
53,000
47,321
37,181
29,214
22,722
16,230
9,738
3,246
5,679
10,140
7,967
6,492
6,492
6,492
6,492
3,246
1,590
2,839
2,231
1,753
1,363
974
584
97
530
946
744
584
454
325
195
32
471
2,261
3,455
4,413
5,247
5,999
6,694
3,593
569
1,138
1,138
1,138
1,138
1,138
1,138
569
8,839
17,324
15,535
14,380
14,694
14,928
15,103
7,537
61.87
60.63
54.37
50.33
51.43
52.25
52.86
52.76
$53,000
$11,431
$3,810
$32,133
TOTAL
$7,966 $108,340
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$53,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.200, Rep. Factor 2 -> 1.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$1.240 /Gallon Gasoline, assumes $0.374 Road Tax Refund
4.00 Gallons Per Hour Fuel Consumption
Spray Equipment
61
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Bale Wagon, Pull
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
1,045
1,513
1,930
2,308
2,656
2,982
3,291
3,588
3,875
4,154
4,427
4,696
4,960
5,220
5,478
5,733
5,986
6,237
1,006
1,046
1,098
1,147
1,191
1,231
1,267
1,299
1,327
1,353
1,377
1,399
1,420
1,439
1,457
1,473
1,489
1,505
335
349
366
382
397
410
422
433
442
451
459
466
473
480
486
491
496
502
1,008
1,260
1,681
2,101
2,521
2,941
3,361
3,781
4,201
4,621
5,042
5,462
5,882
6,302
6,722
7,142
7,562
7,982
3,603
4,168
5,075
5,938
6,765
7,564
8,341
9,101
9,845
10,579
11,305
12,023
12,735
13,441
14,143
14,839
15,533
16,226
36.03
27.79
25.38
23.75
22.55
21.61
20.85
20.22
19.69
19.23
18.84
18.50
18.19
17.92
17.68
17.46
17.26
17.08
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
31,807
28,399
22,313
17,532
13,636
9,740
5,844
1,948
3,408
6,086
4,781
3,896
3,896
3,896
3,896
1,948
954
1,704
1,339
1,052
818
584
351
58
318
568
446
351
273
195
117
19
816
2,587
3,207
3,628
3,955
4,231
4,469
2,315
5,496
10,945
9,773
8,927
8,942
8,906
8,833
4,340
25.65
25.54
22.80
20.83
20.86
20.78
20.61
20.25
$31,807
$6,860
$2,287
$25,208
$66,162
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$31,807 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
62
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Baler, 1 Tn, ‘BIG BALE’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
2,957
4,281
5,462
6,530
7,515
8,437
9,312
10,152
10,964
11,755
12,528
13,286
14,033
14,771
15,500
16,222
16,938
17,648
2,845
2,960
3,106
3,245
3,371
3,484
3,584
3,674
3,755
3,829
3,897
3,959
4,017
4,071
4,121
4,169
4,214
4,257
948
987
1,035
1,082
1,124
1,161
1,195
1,225
1,252
1,276
1,299
1,320
1,339
1,357
1,374
1,390
1,405
1,419
2,601
3,251
4,335
5,419
6,502
7,586
8,670
9,753
10,837
11,921
13,004
14,088
15,172
16,256
17,339
18,423
19,507
20,590
9,942
11,479
13,938
16,276
18,512
20,668
22,761
24,804
26,808
28,781
30,728
32,653
34,561
36,455
38,334
40,204
42,064
43,914
99.42
76.53
69.69
65.10
61.71
59.05
56.90
55.12
53.62
52.33
51.21
50.24
49.37
48.61
47.92
47.30
46.74
46.23
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
90,000
80,357
63,138
49,608
38,584
27,560
16,536
5,512
9,643
17,219
13,530
11,024
11,024
11,024
11,024
5,512
2,700
4,821
3,788
2,976
2,315
1,654
992
165
900
1,607
1,263
992
772
551
331
55
562
3,501
6,127
8,483
10,681
12,771
14,777
8,120
13,805
27,148
24,708
23,475
24,792
26,000
27,124
13,852
64.42
63.35
57.65
54.78
57.85
60.67
63.29
64.64
$90,000
$19,411
$6,471
$65,022
$180,904
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$90,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.100, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
63
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Baler, 2 Wire Auto PTO
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
1,052
1,477
1,847
2,183
2,496
2,793
3,080
3,358
3,631
3,899
4,164
4,426
4,685
4,943
5,198
5,453
5,706
5,959
728
781
829
869
903
932
958
980
1,001
1,019
1,036
1,052
1,066
1,080
1,094
1,106
1,118
1,130
243
260
276
290
301
311
319
327
334
340
345
351
355
360
365
369
373
377
886
1,329
1,772
2,215
2,658
3,101
3,544
3,987
4,430
4,873
5,316
5,759
6,202
6,645
7,088
7,531
7,974
8,417
2,909
3,847
4,724
5,557
6,358
7,137
7,901
8,652
9,396
10,131
10,861
11,588
12,308
13,028
13,745
14,459
15,171
15,883
29.09
25.65
23.62
22.23
21.19
20.39
19.75
19.23
18.79
18.42
18.10
17.83
17.58
17.37
17.18
17.01
16.86
16.72
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
22,125
19,754
15,521
12,195
9,485
6,775
4,065
1,355
2,371
4,233
3,326
2,710
2,710
2,710
2,710
1,355
664
1,185
931
732
569
407
244
41
221
395
310
244
190
136
81
14
153
954
1,670
2,312
2,911
3,480
4,027
2,213
3,409
6,767
6,237
5,998
6,380
6,733
7,062
3,623
23.86
23.68
21.83
20.99
22.33
23.57
24.72
25.36
$22,125
$4,773
$1,591
$17,720
$46,209
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$22,125 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
64
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Baler, 3 Wire w/Motor
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
2,566
3,602
4,505
5,323
6,086
6,811
7,510
8,190
8,855
9,509
10,154
10,792
11,425
12,053
12,677
13,297
13,915
14,531
1,774
1,904
2,021
2,119
2,203
2,274
2,336
2,391
2,440
2,485
2,526
2,565
2,601
2,635
2,667
2,698
2,727
2,755
591
635
674
706
734
758
779
797
813
828
842
855
867
878
889
899
909
918
2,161
3,241
4,321
5,402
6,482
7,562
8,642
9,723
10,803
11,883
12,964
14,044
15,124
16,205
17,285
18,365
19,445
20,526
295
442
589
737
884
1,031
1,179
1,326
1,473
1,621
1,768
1,915
2,063
2,210
2,357
2,505
2,652
2,799
7,387
9,824
12,110
14,287
16,389
18,436
20,446
22,427
24,384
26,326
28,254
30,171
32,080
33,981
35,875
37,764
39,648
41,529
73.87
65.49
60.55
57.15
54.63
52.67
51.12
49.84
48.77
47.87
47.09
46.42
45.83
45.31
44.84
44.43
44.05
43.71
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
53,954
48,173
37,850
29,739
23,130
16,521
9,912
3,303
5,781
10,323
8,111
6,609
6,609
6,609
6,609
3,304
1,619
2,890
2,271
1,784
1,388
991
595
99
540
963
757
595
463
330
198
33
374
2,326
4,072
5,637
7,099
8,487
9,821
5,396
421
842
842
842
842
842
842
421
8,735
17,344
16,053
15,467
16,401
17,259
18,065
9,253
61.15
60.70
56.19
54.13
57.40
60.41
63.23
64.77
$53,955
$11,637
$3,879
$43,212
TOTAL
$5,894 $118,577
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$53,954 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
3.00 Gallons Per Hour Fuel Consumption
Trailed Harvest Equipment
65
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Forage Harvester PTO RC2
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
1,555
2,220
2,805
3,333
3,821
4,281
4,720
5,144
5,557
5,960
6,356
6,746
7,131
7,513
7,891
8,266
8,639
9,010
1,276
1,352
1,427
1,495
1,555
1,606
1,652
1,692
1,728
1,761
1,791
1,819
1,845
1,869
1,892
1,914
1,934
1,954
425
451
476
498
518
535
551
564
576
587
597
606
615
623
631
638
645
651
1,038
1,556
2,075
2,594
3,113
3,632
4,150
4,669
5,188
5,707
6,226
6,744
7,263
7,782
8,301
8,820
9,339
9,857
4,294
5,579
6,783
7,920
9,007
10,054
11,073
12,069
13,049
14,015
14,970
15,915
16,854
17,787
18,715
19,638
20,557
21,472
42.94
37.19
33.92
31.68
30.02
28.73
27.68
26.82
26.10
25.48
24.95
24.48
24.08
23.72
23.39
23.10
22.84
22.60
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
39,919
35,642
28,004
22,003
17,113
12,223
7,333
2,443
4,277
7,638
6,001
4,890
4,890
4,890
4,890
2,445
1,198
2,139
1,680
1,320
1,027
733
440
73
399
713
560
440
342
244
147
24
380
1,826
2,789
3,562
4,236
4,843
5,404
2,900
6,254
12,316
11,030
10,212
10,495
10,710
10,881
5,442
35.02
34.48
30.88
28.59
29.39
29.99
30.47
30.48
$39,921
$8,610
$2,869
$25,940
$77,340
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$39,919 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.150, Rep. Factor 2 -> 1.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
66
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Forage Harvester PTO SB8.0
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
1,497
2,138
2,702
3,210
3,681
4,123
4,547
4,955
5,352
5,740
6,122
6,498
6,869
7,236
7,600
7,962
8,321
8,678
1,229
1,302
1,375
1,440
1,497
1,547
1,591
1,630
1,665
1,696
1,725
1,752
1,777
1,800
1,822
1,843
1,863
1,882
410
434
458
480
499
516
530
543
555
565
575
584
592
600
607
614
621
627
999
1,499
1,999
2,499
2,998
3,498
3,998
4,497
4,997
5,497
5,997
6,496
6,996
7,496
7,995
8,495
8,995
9,495
4,135
5,373
6,534
7,629
8,675
9,684
10,666
11,625
12,569
13,498
14,419
15,330
16,234
17,132
18,024
18,914
19,800
20,682
41.35
35.82
32.67
30.52
28.92
27.67
26.67
25.83
25.14
24.54
24.03
23.58
23.19
22.84
22.53
22.25
22.00
21.77
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
38,450
34,330
26,973
21,193
16,483
11,773
7,063
2,353
4,120
7,357
5,780
4,710
4,710
4,710
4,710
2,355
1,154
2,060
1,618
1,272
989
706
424
71
385
687
539
424
330
235
141
24
366
1,759
2,686
3,431
4,080
4,665
5,205
2,794
6,025
11,863
10,623
9,837
10,109
10,316
10,480
5,244
33.74
33.22
29.74
27.54
28.31
28.88
29.34
29.37
$38,452
$8,294
$2,765
$24,986
$74,497
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$38,450 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.150, Rep. Factor 2 -> 1.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
67
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Forage Harvester PTO WP7
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
1,441
2,058
2,600
3,089
3,542
3,968
4,375
4,768
5,150
5,524
5,891
6,252
6,610
6,963
7,314
7,662
8,007
8,351
1,183
1,253
1,323
1,386
1,441
1,489
1,531
1,568
1,602
1,632
1,660
1,686
1,710
1,733
1,754
1,774
1,793
1,811
394
418
441
462
480
496
510
523
534
544
553
562
570
578
585
591
598
604
962
1,443
1,923
2,404
2,885
3,366
3,847
4,328
4,809
5,290
5,770
6,251
6,732
7,213
7,694
8,175
8,656
9,137
3,980
5,172
6,287
7,341
8,348
9,319
10,263
11,187
12,095
12,990
13,874
14,751
15,622
16,487
17,347
18,202
19,054
19,903
39.80
34.48
31.44
29.36
27.83
26.63
25.66
24.86
24.19
23.62
23.12
22.69
22.32
21.98
21.68
21.41
21.17
20.95
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
37,000
33,036
25,957
20,395
15,863
11,331
6,799
2,267
3,964
7,079
5,562
4,532
4,532
4,532
4,532
2,266
1,110
1,982
1,557
1,224
952
680
408
68
370
661
519
408
317
227
136
23
353
1,691
2,586
3,301
3,926
4,489
5,009
2,688
5,797
11,413
10,224
9,465
9,727
9,928
10,085
5,045
32.46
31.96
28.63
26.50
27.24
27.80
28.24
28.25
$36,999
$7,981
$2,661
$24,043
$71,684
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$37,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.150, Rep. Factor 2 -> 1.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & In
68
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Forage Wagon PTO Unloader
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
1,665
2,337
2,922
3,453
3,948
4,418
4,872
5,313
5,744
6,168
6,587
7,001
7,411
7,819
8,223
8,626
9,027
9,426
1,151
1,235
1,311
1,375
1,429
1,475
1,515
1,551
1,583
1,612
1,639
1,664
1,687
1,709
1,730
1,750
1,769
1,787
384
412
437
458
476
492
505
517
528
537
546
555
562
570
577
583
590
596
796
1,194
1,592
1,989
2,387
2,785
3,183
3,581
3,979
4,377
4,775
5,172
5,570
5,968
6,366
6,764
7,162
7,560
3,996
5,178
6,262
7,275
8,240
9,170
10,075
10,962
11,834
12,694
13,547
14,392
15,230
16,066
16,896
17,723
18,548
19,369
39.96
34.52
31.31
29.10
27.47
26.20
25.19
24.36
23.67
23.08
22.58
22.14
21.76
21.42
21.12
20.85
20.61
20.39
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
35,000
31,250
24,554
19,293
15,006
10,719
6,432
2,145
3,750
6,696
5,261
4,287
4,287
4,287
4,287
2,144
1,050
1,875
1,473
1,158
900
643
386
64
350
625
491
386
300
214
129
21
233
1,120
1,711
2,186
2,599
2,971
3,316
1,779
5,383
10,316
8,936
8,017
8,086
8,115
8,118
4,008
37.68
36.11
31.28
28.06
28.30
28.40
28.41
28.06
$34,999
$7,549
$2,516
$15,915
$60,979
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$35,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.150, Rep. Factor 2 -> 1.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
69
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tree Shaker, PTO
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
297
425
536
638
731
819
903
984
1,063
1,140
1,216
1,290
1,364
1,437
1,509
1,581
1,652
1,723
244
259
273
286
297
307
316
324
331
337
343
348
353
358
362
366
370
374
81
86
91
95
99
102
105
108
110
112
114
116
118
119
121
122
123
125
241
361
482
602
722
843
963
1,084
1,204
1,324
1,445
1,565
1,686
1,806
1,926
2,047
2,167
2,288
863
1,131
1,382
1,621
1,849
2,071
2,287
2,500
2,708
2,913
3,118
3,319
3,521
3,720
3,918
4,116
4,312
4,510
8.63
7.54
6.91
6.48
6.16
5.92
5.72
5.56
5.42
5.30
5.20
5.11
5.03
4.96
4.90
4.84
4.79
4.75
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,635
6,817
5,356
4,208
3,273
2,338
1,403
468
818
1,461
1,148
935
935
935
935
468
229
409
321
252
196
140
84
14
76
136
107
84
65
47
28
5
88
424
647
827
983
1,124
1,254
673
1,211
2,430
2,223
2,098
2,179
2,246
2,301
1,160
6.78
6.80
6.22
5.87
6.10
6.29
6.44
6.50
$7,635
$1,645
$548
$6,020
$15,848
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$7,635 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.182, Rep. Factor 2 -> 1.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
70
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Nut Harvester
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
675
964
1,218
1,447
1,659
1,859
2,050
2,234
2,413
2,588
2,760
2,929
3,097
3,263
3,427
3,590
3,752
3,912
554
587
620
649
675
698
717
735
751
765
778
790
801
812
822
831
840
849
185
196
207
216
225
233
239
245
250
255
259
263
267
271
274
277
280
283
541
811
1,081
1,352
1,622
1,892
2,163
2,433
2,704
2,974
3,244
3,515
3,785
4,055
4,326
4,596
4,866
5,137
1,955
2,558
3,126
3,664
4,181
4,682
5,169
5,647
6,118
6,582
7,041
7,497
7,950
8,401
8,849
9,294
9,738
10,181
19.55
17.05
15.63
14.66
13.94
13.38
12.92
12.55
12.24
11.97
11.74
11.53
11.36
11.20
11.06
10.93
10.82
10.72
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
17,335
15,478
12,161
9,555
7,432
5,309
3,186
1,063
1,857
3,317
2,606
2,123
2,123
2,123
2,123
1,062
520
929
730
573
446
319
191
32
173
310
243
191
149
106
64
11
198
951
1,454
1,856
2,207
2,524
2,816
1,512
2,748
5,507
5,033
4,743
4,925
5,072
5,194
2,617
15.39
15.42
14.09
13.28
13.79
14.20
14.54
14.66
$17,334
$3,740
$1,247
$13,518
$35,839
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$17,335 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
71
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Module Builder
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,050
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
1,791
2,141
2,464
2,766
3,053
3,328
3,594
3,853
4,107
4,356
4,601
4,842
5,081
5,318
5,553
5,786
6,017
6,248
1,018
1,064
1,105
1,142
1,175
1,205
1,231
1,255
1,277
1,298
1,317
1,334
1,351
1,367
1,382
1,396
1,409
1,422
339
355
368
381
392
402
410
418
426
433
439
445
450
456
461
465
470
474
1,559
1,949
2,338
2,728
3,118
3,508
3,897
4,287
4,677
5,066
5,456
5,846
6,236
6,625
7,015
7,405
7,794
8,184
4,707
5,509
6,275
7,017
7,738
8,443
9,132
9,813
10,487
11,153
11,813
12,467
13,118
13,766
14,411
15,052
15,690
16,328
23.54
22.04
20.92
20.05
19.35
18.76
18.26
17.84
17.48
17.16
16.88
16.62
16.40
16.20
16.01
15.84
15.69
15.55
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
29,505
26,344
20,699
16,264
12,650
9,036
5,422
1,808
3,161
5,645
4,435
3,614
3,614
3,614
3,614
1,807
885
1,581
1,242
976
759
542
325
54
295
527
414
325
253
181
108
18
757
2,399
2,976
3,365
3,669
3,924
4,146
2,147
5,098
10,152
9,067
8,280
8,295
8,261
8,193
4,026
23.79
23.69
21.16
19.32
19.36
19.28
19.12
18.79
$29,504
$6,364
$2,121
$23,383
$61,372
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$29,505 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
72
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Module Handler
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
20.0
15.0
12.0
10.0
9.0
8.0
7.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
2,153
3,117
3,977
4,755
5,472
6,143
6,780
7,392
7,983
8,559
9,122
9,674
10,218
10,755
11,286
11,812
12,333
12,851
2,072
2,155
2,261
2,363
2,455
2,537
2,610
2,675
2,734
2,788
2,837
2,883
2,925
2,964
3,001
3,036
3,069
3,100
691
718
754
788
818
846
870
892
911
929
946
961
975
988
1,000
1,012
1,023
1,033
2,077
2,597
3,462
4,328
5,194
6,059
6,925
7,790
8,656
9,522
10,387
11,253
12,118
12,984
13,849
14,715
15,581
16,446
7,424
8,587
10,454
12,234
13,939
15,585
17,185
18,749
20,284
21,798
23,292
24,771
26,236
27,691
29,136
30,575
32,006
33,430
74.24
57.25
52.27
48.94
46.46
44.53
42.96
41.66
40.57
39.63
38.82
38.11
37.48
36.92
36.42
35.97
35.56
35.19
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
65,532
58,511
45,973
36,122
28,095
20,068
12,041
4,014
7,021
12,538
9,851
8,027
8,027
8,027
8,027
4,013
1,966
3,511
2,758
2,167
1,686
1,204
722
120
655
1,170
919
722
562
401
241
40
1,681
5,330
6,608
7,473
8,150
8,716
9,208
4,770
11,323
22,549
20,136
18,389
18,425
18,348
18,198
8,943
52.84
52.61
46.98
42.91
42.99
42.81
42.46
41.73
$65,531
$14,134
$4,710
$51,936
$136,311
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$65,532 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
73
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Mower, 7’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
183
257
322
380
435
486
536
585
632
679
725
771
816
861
905
949
994
1,037
127
136
144
151
157
162
167
171
174
177
180
183
186
188
190
193
195
197
42
45
48
50
52
54
56
57
58
59
60
61
62
63
63
64
65
66
97
145
193
241
290
338
386
435
483
531
579
628
676
724
773
821
869
917
449
583
707
822
934
1,040
1,145
1,248
1,347
1,446
1,544
1,643
1,740
1,836
1,931
2,027
2,123
2,217
4.49
3.89
3.54
3.29
3.11
2.97
2.86
2.77
2.69
2.63
2.57
2.53
2.49
2.45
2.41
2.38
2.36
2.33
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
3,852
3,439
2,702
2,123
1,651
1,179
707
235
413
737
579
472
472
472
472
236
116
206
162
127
99
71
42
7
39
69
54
42
33
24
14
2
48
175
234
275
309
337
363
190
616
1,187
1,029
916
913
904
891
435
4.31
4.15
3.60
3.21
3.20
3.16
3.12
3.05
$3,853
$830
$277
$1,931
$6,891
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$3,852 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & In
74
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Potato Harvester, 2 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
1,655
2,364
2,986
3,549
4,068
4,558
5,025
5,477
5,916
6,345
6,767
7,182
7,592
7,998
8,401
8,801
9,198
9,592
1,358
1,439
1,520
1,592
1,655
1,710
1,758
1,802
1,840
1,875
1,907
1,937
1,964
1,990
2,014
2,038
2,059
2,080
453
480
507
531
552
570
586
601
613
625
636
646
655
663
671
679
686
693
1,165
1,747
2,330
2,912
3,495
4,077
4,660
5,242
5,825
6,407
6,990
7,572
8,155
8,737
9,320
9,902
10,485
11,067
4,631
6,030
7,343
8,584
9,770
10,915
12,029
13,122
14,194
15,252
16,300
17,337
18,366
19,388
20,406
21,420
22,428
23,432
46.31
40.20
36.72
34.34
32.57
31.19
30.07
29.16
28.39
27.73
27.17
26.67
26.24
25.85
25.51
25.20
24.92
24.67
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
42,500
37,946
29,815
23,426
18,220
13,014
7,808
2,602
4,554
8,131
6,389
5,206
5,206
5,206
5,206
2,603
1,275
2,277
1,789
1,406
1,093
781
468
78
425
759
596
469
364
260
156
26
724
2,646
3,520
4,146
4,654
5,089
5,475
2,871
6,978
13,813
12,294
11,227
11,317
11,336
11,305
5,578
39.08
38.68
34.42
31.44
31.69
31.74
31.65
31.24
$42,501
$9,167
$3,055
$29,125
$83,848
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$42,500 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
75
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Bean Knife Rig, 3 Pt/8 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
20.0
13.0
10.0
8.0
7.0
6.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
653
912
1,135
1,334
1,518
1,692
1,859
2,020
2,178
2,332
2,484
2,634
2,783
2,930
3,076
3,221
3,366
3,510
455
490
521
547
569
588
604
618
631
643
653
663
672
680
689
696
704
711
152
163
174
182
190
196
201
206
210
214
218
221
224
227
230
232
235
237
210
315
420
525
630
735
840
945
1,050
1,155
1,260
1,365
1,470
1,575
1,680
1,785
1,890
1,995
1,470
1,880
2,250
2,588
2,907
3,211
3,504
3,789
4,069
4,344
4,615
4,883
5,149
5,412
5,675
5,934
6,195
6,453
14.70
12.53
11.25
10.35
9.69
9.17
8.76
8.42
8.14
7.90
7.69
7.51
7.36
7.22
7.09
6.98
6.88
6.79
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
13,783
12,306
9,669
7,597
5,909
4,221
2,533
845
1,477
2,637
2,072
1,688
1,688
1,688
1,688
844
413
738
580
456
355
253
152
25
138
246
193
152
118
84
51
8
862
804
598
506
451
412
383
183
2,890
4,425
3,443
2,802
2,612
2,437
2,274
1,060
20.23
15.49
12.05
9.81
9.14
8.53
7.96
7.42
$13,782
$2,972
$990
$4,199
$21,943
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$13,783 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.201, Rep. Factor 2 -> 0.6
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
76
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rake, 9.5’ LH
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
318
455
574
683
782
877
967
1,053
1,138
1,220
1,302
1,381
1,460
1,538
1,616
1,693
1,769
1,845
261
277
292
306
318
329
338
346
354
361
367
372
378
383
387
392
396
400
87
92
97
102
106
110
113
115
118
120
122
124
126
128
129
131
132
133
200
301
401
501
601
702
802
902
1,002
1,103
1,203
1,303
1,403
1,504
1,604
1,704
1,804
1,905
866
1,125
1,364
1,592
1,807
2,018
2,220
2,416
2,612
2,804
2,994
3,180
3,367
3,553
3,736
3,920
4,101
4,283
8.66
7.50
6.82
6.37
6.02
5.77
5.55
5.37
5.22
5.10
4.99
4.89
4.81
4.74
4.67
4.61
4.56
4.51
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,174
7,298
5,734
4,505
3,504
2,503
1,502
501
876
1,564
1,229
1,001
1,001
1,001
1,001
501
245
438
344
270
210
150
90
15
82
146
115
90
70
50
30
5
125
455
606
713
801
876
942
494
1,328
2,603
2,294
2,074
2,082
2,077
2,063
1,015
7.44
7.29
6.42
5.81
5.83
5.82
5.78
5.68
$8,174
$1,762
$588
$5,012
$15,536
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$8,174 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
77
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rake, 9.5’ LH AND RH
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
742
1,059
1,338
1,590
1,823
2,042
2,252
2,454
2,651
2,843
3,032
3,218
3,402
3,584
3,764
3,943
4,121
4,298
609
645
681
713
742
766
788
807
825
840
855
868
880
892
903
913
923
932
203
215
227
238
247
255
263
269
275
280
285
289
293
297
301
304
308
311
467
701
934
1,168
1,401
1,635
1,868
2,102
2,335
2,569
2,802
3,036
3,269
3,503
3,737
3,970
4,204
4,437
2,021
2,620
3,180
3,709
4,213
4,698
5,171
5,632
6,086
6,532
6,974
7,411
7,844
8,276
8,705
9,130
9,556
9,978
20.21
17.47
15.90
14.84
14.04
13.42
12.93
12.52
12.17
11.88
11.62
11.40
11.21
11.03
10.88
10.74
10.62
10.50
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
19,044
17,004
13,360
10,497
8,164
5,831
3,498
1,165
2,040
3,644
2,863
2,333
2,333
2,333
2,333
1,166
571
1,020
802
630
490
350
210
35
190
340
267
210
163
117
70
12
290
1,061
1,411
1,663
1,865
2,041
2,195
1,151
3,091
6,065
5,343
4,836
4,851
4,841
4,808
2,364
17.31
16.98
14.96
13.54
13.58
13.55
13.46
13.24
$19,045
$4,108
$1,369
$11,677
$36,199
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$19,044 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
78
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rood, 3 Row w/Basket Cleaner
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
816
1,161
1,461
1,729
1,974
2,203
2,420
2,629
2,832
3,029
3,222
3,412
3,599
3,785
3,968
4,149
4,329
4,508
672
714
756
793
826
854
879
901
920
938
954
969
982
995
1,007
1,018
1,029
1,039
224
238
252
264
275
285
293
300
307
313
318
323
327
332
336
339
343
346
515
773
1,030
1,288
1,545
1,803
2,060
2,318
2,575
2,833
3,090
3,348
3,605
3,863
4,120
4,378
4,635
4,893
2,227
2,886
3,499
4,074
4,620
5,145
5,652
6,148
6,634
7,113
7,584
8,052
8,513
8,975
9,431
9,884
10,336
10,786
22.27
19.24
17.50
16.30
15.40
14.70
14.13
13.66
13.27
12.93
12.64
12.39
12.16
11.97
11.79
11.63
11.48
11.35
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
21,000
18,750
14,732
11,575
9,003
6,431
3,859
1,287
2,250
4,018
3,157
2,572
2,572
2,572
2,572
1,286
630
1,125
884
695
540
386
232
39
210
375
295
232
180
129
77
13
320
1,170
1,556
1,833
2,058
2,250
2,420
1,269
3,410
6,688
5,892
5,332
5,350
5,337
5,301
2,607
19.10
18.73
16.50
14.93
14.98
14.94
14.84
14.60
$20,999
$4,531
$1,511
$12,876
$39,917
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$21,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Trailed Harvest Equipment
79
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Sweeper, 13’ Tractor Mounted
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
3.0
2.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5,756
7,985
10,178
12,358
14,530
16,696
18,862
21,024
23,186
25,346
27,506
29,666
31,825
33,981
36,141
38,298
40,457
42,613
1,211
1,310
1,394
1,470
1,543
1,613
1,682
1,750
1,818
1,885
1,951
2,018
2,084
2,150
2,215
2,281
2,347
2,412
404
437
465
490
514
538
561
583
606
628
650
673
695
717
738
760
782
804
535
802
1,069
1,337
1,604
1,872
2,139
2,406
2,674
2,941
3,208
3,476
3,743
4,010
4,278
4,545
4,812
5,080
7,906
10,534
13,106
15,655
18,191
20,719
23,244
25,763
28,284
30,800
33,315
35,833
38,347
40,858
43,372
45,884
48,398
50,909
79.06
70.23
65.53
62.62
60.64
59.20
58.11
57.25
56.57
56.00
55.53
55.13
54.78
54.48
54.22
53.98
53.78
53.59
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
24,500
21,875
17,188
13,505
10,504
7,503
4,502
1,501
2,625
4,687
3,683
3,001
3,001
3,001
3,001
1,500
735
1,313
1,031
810
630
450
270
45
245
438
344
270
210
150
90
15
33
122
161
191
213
234
251
132
3,638
6,560
5,219
4,272
4,054
3,835
3,612
1,692
203.73
183.68
146.13
119.62
113.51
107.38
101.14
94.75
$24,499
$5,284
$1,762
$1,337
$32,882
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 35
$24,500 Purchase Price, Without Sales Tax, Quoted Dec. 2002
250 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 2, Rep. Factor 1 -> 0.380, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
80
Trailed Harvest Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Blade Scraper, 10’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
25.0
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
99
192
274
344
407
465
519
570
620
667
714
759
804
848
892
935
978
1,020
155
158
168
178
187
195
201
207
212
217
221
225
228
231
235
237
240
243
52
53
56
59
62
65
67
69
71
72
74
75
76
77
78
79
80
81
104
104
156
208
261
313
365
417
469
521
573
625
678
730
782
834
886
938
509
507
654
789
917
1,038
1,152
1,263
1,372
1,477
1,582
1,684
1,786
1,886
1,987
2,085
2,184
2,282
10.18
5.07
4.36
3.95
3.67
3.46
3.29
3.16
3.05
2.95
2.88
2.81
2.75
2.69
2.65
2.61
2.57
2.54
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
4,949
4,419
3,472
2,728
2,122
1,516
910
304
530
947
744
606
606
606
606
303
148
265
208
164
127
91
55
9
49
88
69
55
42
30
18
3
84
268
331
375
409
438
462
239
811
1,568
1,352
1,200
1,184
1,165
1,141
554
4.54
4.39
3.79
3.36
3.32
3.26
3.19
3.10
$4,948
$1,067
$354
$2,606
$8,975
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$4,949 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Grading/Leveling Equipment
81
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Blade Scraper, 8’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
25.0
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
55
108
153
193
228
261
291
320
347
374
400
426
451
475
500
524
548
572
87
89
94
100
105
109
113
116
119
122
124
126
128
130
131
133
135
136
29
30
31
33
35
36
38
39
40
41
41
42
43
43
44
44
45
45
58
58
88
117
146
175
204
234
263
292
321
351
380
409
438
467
497
526
285
285
366
443
514
581
646
709
769
829
886
945
1,002
1,057
1,113
1,168
1,225
1,279
5.70
2.85
2.44
2.22
2.06
1.94
1.85
1.77
1.71
1.66
1.61
1.58
1.54
1.51
1.48
1.46
1.44
1.42
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
2,774
2,477
1,946
1,529
1,189
849
509
169
297
531
417
340
340
340
340
170
83
149
117
92
71
51
31
5
28
50
39
31
24
17
10
2
47
150
186
210
229
246
259
134
455
880
759
673
664
654
640
311
2.55
2.46
2.13
1.88
1.86
1.83
1.79
1.74
$2,775
$599
$201
$1,461
$5,036
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$2,774 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
82
Grading/Leveling Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Drag Scraper, 14’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
25.0
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
110
215
305
384
455
519
579
636
691
745
796
847
897
946
995
1,043
1,091
1,138
172
177
188
199
209
217
225
231
237
242
247
251
255
258
262
265
268
271
57
59
63
66
70
72
75
77
79
81
82
84
85
86
87
88
89
90
116
116
174
233
291
349
407
465
523
581
640
698
756
814
872
930
988
1,047
566
567
730
882
1,025
1,157
1,286
1,409
1,530
1,649
1,765
1,880
1,993
2,104
2,216
2,326
2,436
2,546
11.32
5.67
4.87
4.41
4.10
3.86
3.67
3.52
3.40
3.30
3.21
3.13
3.07
3.01
2.95
2.91
2.87
2.83
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,521
4,929
3,873
3,043
2,367
1,691
1,015
339
592
1,056
830
676
676
676
676
338
166
296
232
183
142
101
61
10
55
99
77
61
47
34
20
3
94
298
370
419
456
488
515
267
907
1,749
1,509
1,339
1,321
1,299
1,272
618
5.08
4.90
4.23
3.75
3.70
3.64
3.56
3.46
$5,520
$1,191
$396
$2,907
$10,014
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$5,521 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Grading/Leveling Equipment
83
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Landplane 14’x 60’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
25.0
17.0
13.0
10.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
3.0
3.0
3.0
3.0
3.0
1,049
1,493
1,879
2,223
2,538
2,832
3,112
3,381
3,641
3,895
4,143
4,387
4,628
4,866
5,101
5,335
5,566
5,797
864
918
972
1,020
1,062
1,098
1,130
1,158
1,183
1,206
1,226
1,245
1,263
1,279
1,295
1,309
1,323
1,336
288
306
324
340
354
366
377
386
394
402
409
415
421
426
432
436
441
445
1,480
2,220
2,960
3,701
4,441
5,181
5,921
6,661
7,401
8,141
8,881
9,621
10,361
11,102
11,842
12,582
13,322
14,062
3,681
4,937
6,135
7,284
8,395
9,477
10,540
11,586
12,619
13,644
14,659
15,668
16,673
17,673
18,670
19,662
20,652
21,640
36.81
32.91
30.68
29.14
27.98
27.08
26.35
25.75
25.24
24.81
24.43
24.10
23.82
23.56
23.34
23.13
22.95
22.78
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
27,000
24,107
18,941
14,882
11,575
8,268
4,961
1,654
2,893
5,166
4,059
3,307
3,307
3,307
3,307
1,654
810
1,446
1,136
893
695
496
298
50
270
482
379
298
232
165
99
17
920
3,362
4,473
5,267
5,913
6,467
6,956
3,647
4,893
10,456
10,047
9,765
10,147
10,435
10,660
5,368
27.40
29.28
28.13
27.34
28.41
29.22
29.85
30.06
$27,000
$5,824
$1,942
$37,005
$71,771
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$27,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.380, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
84
Grading/Leveling Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Laser Receiver, Complete System
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
25.0
25.0
25.0
25.0
25.0
22.0
20.0
18.0
17.0
15.0
14.0
13.0
13.0
12.0
11.0
11.0
10.0
10.0
527
657
783
907
1,026
1,140
1,251
1,357
1,459
1,558
1,654
1,746
1,836
1,923
2,008
2,091
2,172
2,251
824
827
831
837
845
857
870
884
897
911
924
937
950
962
974
986
997
1,007
275
276
277
279
282
286
290
295
299
304
308
312
317
321
325
329
332
336
422
422
422
422
422
475
528
580
633
686
739
792
844
897
950
1,003
1,055
1,108
2,575
2,576
2,575
2,574
2,575
2,758
2,939
3,116
3,288
3,459
3,625
3,787
3,947
4,103
4,257
4,409
4,556
4,702
6.44
5.15
4.29
3.68
3.22
3.06
2.94
2.83
2.74
2.66
2.59
2.52
2.47
2.41
2.37
2.32
2.28
2.24
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
26,386
23,559
18,511
14,544
11,312
8,080
4,848
1,616
2,827
5,048
3,967
3,232
3,232
3,232
3,232
1,616
792
1,414
1,111
873
679
485
291
48
264
471
370
291
226
162
97
16
54
431
861
1,293
1,723
2,154
2,584
1,454
3,937
7,364
6,309
5,689
5,860
6,033
6,204
3,134
2.76
2.58
2.21
1.99
2.05
2.11
2.17
2.19
$26,386
$5,693
$1,897
$10,554
$44,530
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,857
$26,386 Purchase Price, Without Sales Tax, Quoted Dec. 2002
20,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.001, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Grading/Leveling Equipment
85
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Motor Grader, 12’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
25.0
25.0
25.0
25.0
23.0
20.0
18.0
16.0
15.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
8.0
2,516
3,747
4,914
5,997
6,997
7,921
8,779
9,580
10,334
11,048
11,727
12,377
13,003
13,607
14,192
14,762
15,317
15,859
6,289
6,331
6,425
6,558
6,711
6,891
7,081
7,263
7,435
7,596
7,746
7,886
8,017
8,139
8,253
8,360
8,460
8,554
2,096
2,110
2,142
2,186
2,237
2,297
2,360
2,421
2,478
2,532
2,582
2,629
2,672
2,713
2,751
2,787
2,820
2,851
6,188
6,188
6,188
6,188
6,188
6,768
7,735
8,701
9,668
10,635
11,602
12,569
13,535
14,502
15,469
16,436
17,403
18,370
1,375
2,063
2,750
3,438
4,126
4,813
5,501
6,188
6,876
7,563
8,251
8,939
9,626
10,314
11,001
11,689
12,377
13,064
23,998
24,685
25,367
26,047
26,726
28,690
31,456
34,153
36,791
39,374
41,908
44,400
46,853
49,275
51,666
54,034
56,377
58,698
119.99
82.28
63.42
52.09
44.54
40.99
39.32
37.95
36.79
35.79
34.92
34.15
33.47
32.85
32.29
31.78
31.32
30.89
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
201,420
179,839
141,302
111,023
86,351
61,679
37,007
12,335
21,581
38,537
30,279
24,672
24,672
24,672
24,672
12,336
6,043
10,790
8,478
6,661
5,181
3,701
2,220
370
2,014
3,597
2,826
2,220
1,727
1,234
740
123
789
6,314
12,628
18,942
25,255
31,570
37,883
21,310
7,858
15,716
15,716
15,716
15,716
15,716
15,716
7,858
38,285
74,954
69,927
68,211
72,551
76,893
81,231
41,997
33.50
32.79
30.59
29.84
31.74
33.64
35.54
36.75
201,421
$43,444
TOTAL
$14,481 $154,691 $110,012 $524,049
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,285
$201,420 Purchase Price, Without Sales Tax, Quoted Dec. 2002
16,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.003, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
7.00 Gal/Hour with 125 PTO HP, at 60 % Load Factor
86
Grading/Leveling Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Moldboard Plow, 4-16 2 Way
ABLE A.
PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
393
458
519
577
631
682
732
779
825
869
913
955
997
1,038
1,078
1,118
1,157
1,195
273
282
290
298
306
313
320
326
332
337
342
347
351
355
359
363
367
370
91
94
97
99
102
104
107
109
111
112
114
116
117
118
120
121
122
123
418
502
586
670
753
837
921
1,004
1,088
1,172
1,255
1,339
1,423
1,507
1,590
1,674
1,758
1,841
1,175
1,336
1,492
1,644
1,792
1,936
2,080
2,218
2,356
2,490
2,624
2,757
2,888
3,018
3,147
3,276
3,404
3,529
11.75
11.13
10.66
10.28
9.96
9.68
9.45
9.24
9.06
8.89
8.75
8.62
8.49
8.38
8.28
8.19
8.10
8.02
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,288
7,400
5,814
4,568
3,553
2,538
1,523
508
888
1,586
1,246
1,015
1,015
1,015
1,015
508
249
444
349
274
213
152
91
15
83
148
116
91
71
51
30
5
72
451
789
1,092
1,374
1,644
1,902
1,046
1,292
2,629
2,500
2,472
2,673
2,862
3,038
1,574
9.04
9.20
8.75
8.65
9.36
10.02
10.63
11.02
$8,288
$1,787
$595
$8,370
$19,040
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$8,288 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.290, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Plows
87
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Moldboard Plow, 5-16 2 Way
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
519
606
686
762
833
902
967
1,029
1,090
1,149
1,206
1,262
1,317
1,371
1,424
1,477
1,529
1,580
361
372
384
394
404
414
422
431
438
445
452
458
464
470
475
480
485
489
120
124
128
131
135
138
141
144
146
148
151
153
155
157
158
160
162
163
553
664
774
885
995
1,106
1,217
1,327
1,438
1,548
1,659
1,770
1,880
1,991
2,101
2,212
2,323
2,433
1,553
1,766
1,972
2,172
2,367
2,560
2,747
2,931
3,112
3,290
3,468
3,643
3,816
3,989
4,158
4,329
4,499
4,665
15.53
14.72
14.09
13.58
13.15
12.80
12.49
12.21
11.97
11.75
11.56
11.38
11.22
11.08
10.94
10.82
10.71
10.60
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
10,952
9,779
7,684
6,038
4,696
3,354
2,012
670
1,173
2,095
1,646
1,342
1,342
1,342
1,342
671
329
587
461
362
282
201
121
20
110
196
154
121
94
67
40
7
96
595
1,042
1,443
1,817
2,172
2,514
1,381
1,708
3,473
3,303
3,268
3,535
3,782
4,017
2,079
11.96
12.16
11.56
11.44
12.37
13.24
14.06
14.55
$10,953
$2,363
$789
$11,060
$25,165
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$10,952 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.290, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
88
Plows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Subsoiler, Heavy Duty, 3 Shnk
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
237
276
313
348
381
412
441
470
498
524
551
576
601
626
650
674
698
721
165
170
175
180
185
189
193
197
200
203
206
209
212
214
217
219
221
223
55
57
58
60
62
63
64
66
67
68
69
70
71
71
72
73
74
74
185
222
259
296
333
369
406
443
480
517
554
591
628
665
702
739
776
813
642
725
805
884
961
1,033
1,104
1,176
1,245
1,312
1,380
1,446
1,512
1,576
1,641
1,705
1,769
1,831
6.42
6.04
5.75
5.53
5.34
5.17
5.02
4.90
4.79
4.69
4.60
4.52
4.45
4.38
4.32
4.26
4.21
4.16
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,000
4,464
3,507
2,755
2,143
1,531
919
307
536
957
752
612
612
612
612
306
150
268
210
165
129
92
55
9
50
89
70
55
43
31
18
3
92
336
446
526
590
646
695
364
828
1,650
1,478
1,358
1,374
1,381
1,380
682
5.80
5.78
5.17
4.75
4.81
4.83
4.83
4.77
$4,999
$1,078
$359
$3,695
$10,131
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Plows
89
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Subsoiler, Heavy Duty, 7 Shnk
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
372
434
492
546
598
646
693
738
781
824
865
905
944
983
1,021
1,059
1,096
1,133
259
267
275
283
290
297
303
309
314
319
324
329
333
337
340
344
347
351
86
89
92
94
97
99
101
103
105
106
108
110
111
112
113
115
116
117
290
348
406
464
522
580
638
696
754
812
870
928
986
1,044
1,102
1,160
1,218
1,276
1,007
1,138
1,265
1,387
1,507
1,622
1,735
1,846
1,954
2,061
2,167
2,272
2,374
2,476
2,576
2,678
2,777
2,877
10.07
9.48
9.04
8.67
8.37
8.11
7.89
7.69
7.52
7.36
7.22
7.10
6.98
6.88
6.78
6.70
6.61
6.54
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,851
7,010
5,508
4,328
3,366
2,404
1,442
480
841
1,502
1,180
962
962
962
962
481
236
421
330
260
202
144
87
14
79
140
110
87
67
48
29
5
144
527
701
826
927
1,014
1,091
571
1,300
2,590
2,321
2,135
2,158
2,168
2,169
1,071
9.10
9.07
8.12
7.47
7.55
7.59
7.59
7.50
$7,852
$1,694
$565
$5,801
$15,912
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$7,851 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
90
Plows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Switch Plow, 6-16
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
498
581
658
731
799
864
927
987
1,045
1,102
1,157
1,210
1,263
1,315
1,366
1,416
1,466
1,514
346
357
368
378
388
397
405
413
420
427
433
439
445
450
455
460
465
469
115
119
123
126
129
132
135
138
140
142
144
146
148
150
152
153
155
156
530
636
742
848
954
1,060
1,166
1,272
1,378
1,484
1,590
1,697
1,803
1,909
2,015
2,121
2,227
2,333
1,489
1,693
1,891
2,083
2,270
2,453
2,633
2,810
2,983
3,155
3,324
3,492
3,659
3,824
3,988
4,150
4,313
4,472
14.89
14.11
13.51
13.02
12.61
12.27
11.97
11.71
11.47
11.27
11.08
10.91
10.76
10.62
10.49
10.38
10.27
10.16
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
10,500
9,375
7,366
5,788
4,502
3,216
1,930
644
1,125
2,009
1,578
1,286
1,286
1,286
1,286
643
315
563
442
347
270
193
116
19
105
188
147
116
90
64
39
6
92
571
999
1,383
1,742
2,082
2,410
1,324
1,637
3,331
3,166
3,132
3,388
3,625
3,851
1,992
11.46
11.66
11.08
10.96
11.86
12.69
13.48
13.94
$10,499
$2,265
$755
$10,603
$24,122
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$10,500 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.290, Rep. Factor 2 -> 1.8
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Plows
91
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
V-Ripper, 5 Shnk
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
344
401
455
505
552
597
641
682
722
761
799
836
873
909
944
979
1,013
1,047
239
247
254
261
268
274
280
285
290
295
300
304
308
311
315
318
321
324
80
82
85
87
89
91
93
95
97
98
100
101
103
104
105
106
107
108
268
322
375
429
483
536
590
643
697
751
804
858
912
965
1,019
1,072
1,126
1,180
931
1,052
1,169
1,282
1,392
1,498
1,604
1,705
1,806
1,905
2,003
2,099
2,196
2,289
2,383
2,475
2,567
2,659
9.31
8.77
8.35
8.01
7.73
7.49
7.29
7.10
6.95
6.80
6.68
6.56
6.46
6.36
6.27
6.19
6.11
6.04
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,257
6,479
5,091
4,000
3,111
2,222
1,333
444
778
1,388
1,091
889
889
889
889
444
218
389
305
240
187
133
80
13
73
130
102
80
62
44
27
4
133
488
648
763
857
937
1,008
528
1,202
2,395
2,146
1,972
1,995
2,003
2,004
989
8.41
8.38
7.51
6.90
6.98
7.01
7.01
6.92
$7,257
$1,565
$522
$5,362
$14,706
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$7,257 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
92
Plows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
V-Ripper, 7 Shnk
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
409
477
540
600
656
710
761
811
858
905
950
994
1,038
1,080
1,122
1,163
1,204
1,244
285
293
302
310
318
326
333
339
345
351
356
361
366
370
374
378
382
385
95
98
101
103
106
109
111
113
115
117
119
120
122
123
125
126
127
128
319
382
446
510
574
637
701
765
829
892
956
1,020
1,083
1,147
1,211
1,275
1,338
1,402
1,108
1,250
1,389
1,523
1,654
1,782
1,906
2,028
2,147
2,265
2,381
2,495
2,609
2,720
2,832
2,942
3,051
3,159
11.08
10.42
9.92
9.52
9.19
8.91
8.66
8.45
8.26
8.09
7.94
7.80
7.67
7.56
7.45
7.36
7.26
7.18
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,625
7,701
6,051
4,754
3,698
2,642
1,586
530
924
1,650
1,297
1,056
1,056
1,056
1,056
528
259
462
363
285
222
159
95
16
86
154
121
95
74
53
32
5
158
579
771
907
1,018
1,114
1,198
628
1,427
2,845
2,552
2,343
2,370
2,382
2,381
1,177
9.99
9.96
8.93
8.20
8.30
8.34
8.33
8.24
$8,623
$1,861
$620
$6,373
$17,477
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$8,625 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Plows
93
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
V-Ripper, 11 Shnk
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
522
609
691
767
839
907
973
1,036
1,097
1,156
1,214
1,270
1,325
1,380
1,433
1,486
1,538
1,590
363
375
386
397
407
416
425
433
441
448
455
461
467
473
478
483
488
492
121
125
129
132
136
139
142
144
147
149
152
154
156
158
159
161
163
164
407
489
570
651
733
814
896
977
1,058
1,140
1,221
1,303
1,384
1,466
1,547
1,628
1,710
1,791
1,413
1,598
1,776
1,947
2,115
2,276
2,436
2,590
2,743
2,893
3,042
3,188
3,332
3,477
3,617
3,758
3,899
4,037
14.13
13.32
12.69
12.17
11.75
11.38
11.07
10.79
10.55
10.33
10.14
9.96
9.80
9.66
9.52
9.40
9.28
9.18
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
11,019
9,838
7,730
6,074
4,724
3,374
2,024
674
1,181
2,108
1,656
1,350
1,350
1,350
1,350
675
331
590
464
364
283
202
121
20
110
197
155
121
94
67
40
7
202
740
984
1,159
1,301
1,423
1,531
802
1,824
3,635
3,259
2,994
3,028
3,042
3,042
1,504
12.77
12.72
11.41
10.48
10.60
10.65
10.65
10.53
$11,020
$2,375
$791
$8,142
$22,328
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$11,019 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
94
Plows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Border Disk, Dbl. Gang
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
204
238
269
299
327
354
379
404
428
451
473
495
517
538
559
580
600
620
142
146
151
155
159
162
166
169
172
175
177
180
182
184
186
188
190
192
47
49
50
52
53
54
55
56
57
58
59
60
61
61
62
63
63
64
159
191
222
254
286
318
349
381
413
445
476
508
540
572
603
635
667
699
552
624
692
760
825
888
949
1,010
1,070
1,129
1,185
1,243
1,300
1,355
1,410
1,466
1,520
1,575
5.52
5.20
4.94
4.75
4.58
4.44
4.31
4.21
4.12
4.03
3.95
3.88
3.82
3.76
3.71
3.67
3.62
3.58
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
4,298
3,837
3,015
2,369
1,843
1,317
791
265
461
822
646
526
526
526
526
263
129
230
181
142
111
79
47
8
43
77
60
47
37
26
16
3
79
289
383
452
508
555
597
313
712
1,418
1,270
1,167
1,182
1,186
1,186
587
4.98
4.96
4.45
4.08
4.14
4.15
4.15
4.11
$4,296
$927
$309
$3,176
$8,708
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$4,298 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
95
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Border Disk, 6’ Disk
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
139
162
184
204
223
241
259
276
292
308
323
338
353
367
382
396
409
423
97
100
103
106
108
111
113
115
117
119
121
123
124
126
127
129
130
131
32
33
34
35
36
37
38
38
39
40
40
41
41
42
42
43
43
44
86
103
120
137
154
172
189
206
223
240
257
274
292
309
326
343
360
377
354
398
441
482
521
561
599
635
671
707
741
776
810
844
877
911
942
975
3.54
3.32
3.15
3.01
2.89
2.81
2.72
2.65
2.58
2.53
2.47
2.43
2.38
2.34
2.31
2.28
2.24
2.22
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
2,933
2,619
2,058
1,617
1,258
899
540
181
314
561
441
359
359
359
359
180
88
157
123
97
75
54
32
5
29
52
41
32
25
18
11
2
19
106
173
230
281
329
374
203
450
876
778
718
740
760
776
390
3.15
3.07
2.72
2.51
2.59
2.66
2.72
2.73
$2,932
$631
$210
$1,715
$5,488
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$2,933 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
96
Disks/Harrows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Border Disk, Heavy Duty
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
125
146
165
183
201
217
233
248
262
277
290
304
317
330
343
356
368
380
87
90
92
95
97
100
102
104
106
107
109
110
112
113
114
116
117
118
29
30
31
32
32
33
34
35
35
36
36
37
37
38
38
39
39
39
77
93
108
123
139
154
170
185
200
216
231
247
262
278
293
308
324
339
318
359
396
433
469
504
539
572
603
636
666
698
728
759
788
819
848
876
3.18
2.99
2.83
2.71
2.61
2.52
2.45
2.38
2.32
2.27
2.22
2.18
2.14
2.11
2.07
2.05
2.02
1.99
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
2,637
2,354
1,849
1,453
1,130
807
484
161
283
505
396
323
323
323
323
162
79
141
111
87
68
48
29
5
26
47
37
29
23
16
10
2
17
95
156
207
253
295
337
182
405
788
700
646
667
682
699
351
2.84
2.76
2.45
2.26
2.33
2.39
2.45
2.46
$2,638
$568
$190
$1,542
$4,938
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$2,637 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
97
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Dbl. Offset Disk, 13’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
443
517
585
650
711
769
825
878
930
980
1,029
1,077
1,124
1,170
1,215
1,260
1,304
1,348
308
318
327
336
345
353
360
367
374
380
386
391
396
401
405
409
413
417
103
106
109
112
115
118
120
122
125
127
129
130
132
134
135
136
138
139
273
328
382
437
492
546
601
656
710
765
820
874
929
983
1,038
1,093
1,147
1,202
1,127
1,269
1,403
1,535
1,663
1,786
1,906
2,023
2,139
2,252
2,364
2,472
2,581
2,688
2,793
2,898
3,002
3,106
11.27
10.58
10.02
9.59
9.24
8.93
8.66
8.43
8.23
8.04
7.88
7.73
7.59
7.47
7.35
7.25
7.15
7.06
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
9,342
8,341
6,554
5,150
4,006
2,862
1,718
574
1,001
1,787
1,404
1,144
1,144
1,144
1,144
572
280
500
393
309
240
172
103
17
93
167
131
103
80
57
34
6
62
336
551
733
896
1,048
1,191
646
1,436
2,790
2,479
2,289
2,360
2,421
2,472
1,241
10.05
9.77
8.68
8.01
8.26
8.47
8.65
8.69
$9,340
$2,014
$671
$5,463
$17,488
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$9,342 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
98
Disks/Harrows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Dbl. Offset Disk, 16’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
938
1,095
1,241
1,378
1,507
1,630
1,748
1,861
1,971
2,077
2,181
2,282
2,382
2,479
2,575
2,670
2,764
2,856
653
673
693
713
731
748
764
779
792
805
817
829
839
849
859
868
876
884
218
224
231
238
244
249
255
260
264
268
272
276
280
283
286
289
292
295
579
695
811
926
1,042
1,158
1,274
1,390
1,505
1,621
1,737
1,853
1,969
2,084
2,200
2,316
2,432
2,547
2,388
2,687
2,976
3,255
3,524
3,785
4,041
4,290
4,532
4,771
5,007
5,240
5,470
5,695
5,920
6,143
6,364
6,582
23.88
22.39
21.26
20.34
19.58
18.93
18.37
17.88
17.43
17.04
16.69
16.38
16.09
15.82
15.58
15.36
15.15
14.96
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
19,800
17,679
13,891
10,915
8,490
6,065
3,640
1,215
2,121
3,788
2,976
2,425
2,425
2,425
2,425
1,213
594
1,061
833
655
509
364
218
36
198
354
278
218
170
121
73
12
130
714
1,168
1,552
1,900
2,221
2,524
1,370
3,043
5,917
5,255
4,850
5,004
5,131
5,240
2,631
21.30
20.71
18.39
16.98
17.51
17.96
18.34
18.42
$19,798
$4,270
$1,424
$11,579
$37,071
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$19,800 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
99
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Dbl. Offset Disk, 21’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
1,088
1,270
1,439
1,598
1,748
1,890
2,027
2,158
2,285
2,409
2,529
2,647
2,762
2,876
2,987
3,097
3,205
3,313
757
781
804
827
848
867
886
903
919
934
948
961
973
985
996
1,006
1,016
1,026
252
260
268
276
283
289
295
301
306
311
316
320
324
328
332
335
339
342
671
806
940
1,074
1,209
1,343
1,477
1,612
1,746
1,880
2,014
2,149
2,283
2,417
2,552
2,686
2,820
2,955
2,768
3,117
3,451
3,775
4,088
4,389
4,685
4,974
5,256
5,534
5,807
6,077
6,342
6,606
6,867
7,124
7,380
7,636
27.68
25.98
24.65
23.59
22.71
21.95
21.30
20.73
20.22
19.76
19.36
18.99
18.65
18.35
18.07
17.81
17.57
17.35
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
22,964
20,504
16,110
12,658
9,845
7,032
4,219
1,406
2,460
4,394
3,452
2,813
2,813
2,813
2,813
1,406
689
1,230
967
759
591
422
253
42
230
410
322
253
197
141
84
14
151
828
1,354
1,801
2,203
2,576
2,927
1,590
3,530
6,862
6,095
5,626
5,804
5,952
6,077
3,052
24.71
24.02
21.33
19.69
20.31
20.83
21.27
21.36
$22,964
$4,953
$1,651
$13,430
$42,998
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$22,964 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
100
Disks/Harrows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Offset Disk, 10.5’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
445
519
588
653
714
773
829
882
934
985
1,034
1,082
1,129
1,175
1,221
1,266
1,310
1,354
310
319
329
338
347
355
362
369
376
382
387
393
398
403
407
411
415
419
103
106
110
113
116
118
121
123
125
127
129
131
133
134
136
137
138
140
274
329
384
439
494
549
604
659
714
769
823
878
933
988
1,043
1,098
1,153
1,208
1,132
1,273
1,411
1,543
1,671
1,795
1,916
2,033
2,149
2,263
2,373
2,484
2,593
2,700
2,807
2,912
3,016
3,121
11.32
10.61
10.08
9.64
9.28
8.98
8.71
8.47
8.27
8.08
7.91
7.76
7.63
7.50
7.39
7.28
7.18
7.09
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
9,387
8,381
6,585
5,174
4,024
2,874
1,724
574
1,006
1,796
1,411
1,150
1,150
1,150
1,150
575
282
503
395
310
241
172
103
17
94
168
132
103
80
57
34
6
62
338
554
736
900
1,053
1,197
650
1,444
2,805
2,492
2,299
2,371
2,432
2,484
1,248
10.11
9.82
8.72
8.05
8.30
8.51
8.69
8.74
$9,388
$2,023
$674
$5,490
$17,575
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$9,387 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
101
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Offset Disk, 13.5’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
684
798
904
1,004
1,098
1,188
1,274
1,356
1,436
1,514
1,590
1,664
1,736
1,807
1,877
1,946
2,014
2,082
476
491
505
519
533
545
557
568
578
587
596
604
612
619
626
632
639
644
159
164
168
173
178
182
186
189
193
196
199
201
204
206
209
211
213
215
422
506
591
675
760
844
928
1,013
1,097
1,182
1,266
1,350
1,435
1,519
1,604
1,688
1,772
1,857
1,741
1,959
2,168
2,371
2,569
2,759
2,945
3,126
3,304
3,479
3,651
3,819
3,987
4,151
4,316
4,477
4,638
4,798
17.41
16.33
15.49
14.82
14.27
13.80
13.39
13.03
12.71
12.43
12.17
11.93
11.73
11.53
11.36
11.19
11.04
10.90
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
14,432
12,886
10,125
7,955
6,187
4,419
2,651
883
1,546
2,761
2,170
1,768
1,768
1,768
1,768
884
433
773
608
477
371
265
159
26
144
258
203
159
124
88
53
9
95
520
851
1,132
1,384
1,619
1,840
999
2,218
4,312
3,832
3,536
3,647
3,740
3,820
1,918
15.53
15.09
13.41
12.38
12.76
13.09
13.37
13.43
$14,433
$3,112
$1,038
$8,440
$27,023
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$14,432 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
102
Disks/Harrows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Offset Disk, 16.5’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
808
943
1,069
1,187
1,298
1,404
1,505
1,603
1,697
1,789
1,878
1,966
2,051
2,135
2,218
2,300
2,380
2,460
563
580
597
614
630
644
658
671
682
694
704
714
723
731
740
747
755
762
188
193
199
205
210
215
219
224
227
231
235
238
241
244
247
249
252
254
499
598
698
798
898
997
1,097
1,197
1,297
1,396
1,496
1,596
1,696
1,795
1,895
1,995
2,094
2,194
2,058
2,314
2,563
2,804
3,036
3,260
3,479
3,695
3,903
4,110
4,313
4,514
4,711
4,905
5,100
5,291
5,481
5,670
20.58
19.28
18.31
17.53
16.87
16.30
15.81
15.40
15.01
14.68
14.38
14.11
13.86
13.63
13.42
13.23
13.05
12.89
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
17,054
15,227
11,964
9,400
7,311
5,222
3,133
1,044
1,827
3,263
2,564
2,089
2,089
2,089
2,089
1,044
512
914
718
564
439
313
188
31
171
305
239
188
146
104
63
10
112
615
1,006
1,337
1,636
1,913
2,174
1,181
2,622
5,097
4,527
4,178
4,310
4,419
4,514
2,266
18.35
17.84
15.84
14.62
15.09
15.47
15.80
15.86
$17,054
$3,679
$1,226
$9,974
$31,933
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$17,054 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
103
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Offset Disk, 18’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
978
1,141
1,293
1,436
1,570
1,698
1,821
1,939
2,053
2,164
2,272
2,378
2,482
2,583
2,684
2,782
2,880
2,976
681
702
723
743
762
779
796
811
826
839
852
863
874
885
895
904
913
921
227
234
241
248
254
260
265
270
275
280
284
288
291
295
298
301
304
307
603
724
845
965
1,086
1,207
1,327
1,448
1,569
1,689
1,810
1,931
2,051
2,172
2,293
2,413
2,534
2,655
2,489
2,801
3,102
3,392
3,672
3,944
4,209
4,468
4,723
4,972
5,218
5,460
5,698
5,935
6,170
6,400
6,631
6,859
24.89
23.34
22.16
21.20
20.40
19.72
19.13
18.62
18.17
17.76
17.39
17.06
16.76
16.49
16.24
16.00
15.79
15.59
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
20,632
18,421
14,474
11,372
8,845
6,318
3,791
1,264
2,211
3,947
3,102
2,527
2,527
2,527
2,527
1,264
619
1,105
868
682
531
379
227
38
206
368
289
227
177
126
76
13
136
744
1,216
1,618
1,979
2,315
2,630
1,428
3,172
6,164
5,475
5,054
5,214
5,347
5,460
2,743
22.20
21.57
19.16
17.69
18.25
18.71
19.11
19.20
$20,632
$4,449
$1,482
$12,066
$38,629
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$20,632 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
104
Disks/Harrows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Offset Disk, 21’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
1,089
1,271
1,440
1,599
1,749
1,892
2,029
2,160
2,288
2,411
2,532
2,649
2,765
2,878
2,990
3,100
3,208
3,315
758
782
805
827
848
868
887
904
920
935
949
962
974
986
997
1,007
1,017
1,026
253
261
268
276
283
289
296
301
307
312
316
321
325
329
332
336
339
342
672
807
941
1,075
1,210
1,344
1,479
1,613
1,747
1,882
2,016
2,151
2,285
2,420
2,554
2,688
2,823
2,957
2,772
3,121
3,454
3,777
4,090
4,393
4,691
4,978
5,262
5,540
5,813
6,083
6,349
6,613
6,873
7,131
7,387
7,640
27.72
26.01
24.67
23.61
22.72
21.97
21.32
20.74
20.24
19.79
19.38
19.01
18.67
18.37
18.09
17.83
17.59
17.36
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
22,985
20,522
16,124
12,669
9,854
7,039
4,224
1,409
2,463
4,398
3,455
2,815
2,815
2,815
2,815
1,408
690
1,231
967
760
591
422
253
42
230
410
322
253
197
141
84
14
151
829
1,355
1,802
2,206
2,578
2,930
1,591
3,534
6,868
6,099
5,630
5,809
5,956
6,082
3,055
24.74
24.04
21.35
19.71
20.33
20.85
21.29
21.39
$22,984
$4,956
$1,651
$13,442
$43,033
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$22,985 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
105
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tandem Disk, 10’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
351
409
464
515
563
609
653
696
736
776
815
853
890
927
963
998
1,033
1,067
244
252
259
266
273
280
285
291
296
301
305
310
314
317
321
324
327
330
81
84
86
89
91
93
95
97
99
100
102
103
105
106
107
108
109
110
216
260
303
346
389
433
476
519
563
606
649
692
736
779
822
866
909
952
892
1,005
1,112
1,216
1,316
1,415
1,509
1,603
1,694
1,783
1,871
1,958
2,045
2,129
2,213
2,296
2,378
2,459
8.92
8.38
7.94
7.60
7.31
7.08
6.86
6.68
6.52
6.37
6.24
6.12
6.01
5.91
5.82
5.74
5.66
5.59
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,400
6,607
5,191
4,079
3,173
2,267
1,361
455
793
1,416
1,112
906
906
906
906
453
222
396
311
245
190
136
82
14
74
132
104
82
63
45
27
5
49
266
437
580
710
830
943
513
1,138
2,210
1,964
1,813
1,869
1,917
1,958
985
7.97
7.74
6.87
6.35
6.54
6.71
6.85
6.90
$7,398
$1,596
$532
$4,328
$13,854
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$7,400 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
106
Disks/Harrows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tandem Disk, 12’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
403
470
533
591
647
700
750
799
846
892
936
980
1,022
1,064
1,106
1,146
1,187
1,226
280
289
298
306
314
321
328
334
340
346
351
356
360
365
369
372
376
380
93
96
99
102
105
107
109
111
113
115
117
119
120
122
123
124
125
127
249
298
348
398
447
497
547
597
646
696
746
795
845
895
944
994
1,044
1,094
1,025
1,153
1,278
1,397
1,513
1,625
1,734
1,841
1,945
2,049
2,150
2,250
2,347
2,446
2,542
2,636
2,732
2,827
10.25
9.61
9.13
8.73
8.41
8.13
7.88
7.67
7.48
7.32
7.17
7.03
6.90
6.79
6.69
6.59
6.50
6.43
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,500
7,589
5,963
4,685
3,644
2,603
1,562
521
911
1,626
1,278
1,041
1,041
1,041
1,041
521
255
455
358
281
219
156
94
16
85
152
119
94
73
52
31
5
56
306
502
666
816
953
1,084
588
1,307
2,539
2,257
2,082
2,149
2,202
2,250
1,130
9.15
8.89
7.90
7.29
7.52
7.71
7.88
7.91
$8,500
$1,834
$611
$4,971
$15,916
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$8,500 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
107
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Section Harrow, 3 Section
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
85
99
112
124
136
147
158
168
178
188
197
206
215
224
233
241
250
258
59
61
63
64
66
68
69
70
72
73
74
75
76
77
78
78
79
80
20
20
21
21
22
23
23
23
24
24
25
25
25
26
26
26
26
27
64
76
89
102
115
127
140
153
166
178
191
204
217
229
242
255
268
280
228
256
285
311
339
365
390
414
440
463
487
510
533
556
579
600
623
645
2.28
2.13
2.04
1.94
1.88
1.83
1.77
1.73
1.69
1.65
1.62
1.59
1.57
1.54
1.52
1.50
1.48
1.47
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
1,789
1,597
1,255
986
767
548
329
110
192
342
269
219
219
219
219
110
54
96
75
59
46
33
20
3
18
32
25
20
15
11
7
1
32
116
154
181
204
222
240
126
296
586
523
479
484
485
486
240
2.07
2.05
1.83
1.68
1.69
1.70
1.70
1.68
$1,789
$386
$129
$1,275
$3,579
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$1,789 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.270, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
108
Disks/Harrows
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Section Harrow, 4 Section
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
100
116
132
147
160
173
186
198
210
221
232
243
253
264
274
284
294
304
69
72
74
76
78
80
81
83
84
86
87
88
89
90
91
92
93
94
23
24
25
25
26
27
27
28
28
29
29
29
30
30
30
31
31
31
75
90
105
120
135
150
165
180
195
210
225
240
255
270
285
300
315
330
267
302
336
368
399
430
459
489
517
546
573
600
627
654
680
707
733
759
2.67
2.52
2.40
2.30
2.22
2.15
2.09
2.04
1.99
1.95
1.91
1.88
1.84
1.82
1.79
1.77
1.75
1.73
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
2,106
1,880
1,477
1,160
902
644
386
128
226
403
317
258
258
258
258
129
63
113
89
70
54
39
23
4
21
38
30
23
18
13
8
1
37
137
181
214
239
263
282
148
347
691
617
565
569
573
571
282
2.43
2.42
2.16
1.98
1.99
2.01
2.00
1.97
$2,107
$455
$152
$1,501
$4,215
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$2,106 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.270, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Disks/Harrows
109
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Vegetable Cultivator, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
403
470
533
591
647
700
750
799
846
892
936
980
1,022
1,064
1,106
1,146
1,187
1,226
280
289
298
306
314
321
328
334
340
346
351
356
360
365
369
372
376
380
93
96
99
102
105
107
109
111
113
115
117
119
120
122
123
124
125
127
332
398
465
531
598
664
730
797
863
930
996
1,062
1,129
1,195
1,262
1,328
1,394
1,461
1,108
1,253
1,395
1,530
1,664
1,792
1,917
2,041
2,162
2,283
2,400
2,517
2,631
2,746
2,860
2,970
3,082
3,194
11.08
10.44
9.96
9.56
9.24
8.96
8.71
8.50
8.32
8.15
8.00
7.87
7.74
7.63
7.53
7.43
7.34
7.26
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,500
7,589
5,963
4,685
3,644
2,603
1,562
521
911
1,626
1,278
1,041
1,041
1,041
1,041
521
255
455
358
281
219
156
94
16
85
152
119
94
73
52
31
5
20
204
465
756
1,067
1,394
1,735
998
1,271
2,437
2,220
2,172
2,400
2,643
2,901
1,540
8.90
8.53
7.77
7.60
8.40
9.25
10.15
10.78
$8,500
$1,834
$611
$6,639
$17,584
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$8,500 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
110
Cultivators
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rolling Cultivator, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
255
298
338
375
410
444
476
507
536
565
594
621
648
675
701
727
752
777
178
183
189
194
199
204
208
212
216
219
222
226
228
231
234
236
239
241
59
61
63
65
66
68
69
71
72
73
74
75
76
77
78
79
80
80
211
253
295
337
379
421
463
505
547
589
632
674
716
758
800
842
884
926
703
795
885
971
1,054
1,137
1,216
1,295
1,371
1,446
1,522
1,596
1,668
1,741
1,813
1,884
1,955
2,024
7.03
6.63
6.32
6.07
5.86
5.69
5.53
5.40
5.27
5.16
5.07
4.99
4.91
4.84
4.77
4.71
4.65
4.60
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,390
4,812
3,781
2,971
2,311
1,651
991
331
578
1,031
810
660
660
660
660
330
162
289
227
178
139
99
59
10
54
96
76
59
46
33
20
3
13
129
295
479
677
884
1,100
633
807
1,545
1,408
1,376
1,522
1,676
1,839
976
5.65
5.41
4.93
4.82
5.33
5.87
6.44
6.83
$5,389
$1,163
$387
$4,210
$11,149
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,390 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Cultivators
111
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rolling Cultivator, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
347
405
459
509
557
602
646
688
728
768
806
843
880
916
952
987
1,021
1,055
241
249
256
263
270
276
282
288
293
298
302
306
310
314
317
321
324
327
80
83
85
88
90
92
94
96
98
99
101
102
103
105
106
107
108
109
286
343
400
457
514
572
629
686
743
800
857
914
972
1,029
1,086
1,143
1,200
1,257
954
1,080
1,200
1,317
1,431
1,542
1,651
1,758
1,862
1,965
2,066
2,165
2,265
2,364
2,461
2,558
2,653
2,748
9.54
9.00
8.57
8.23
7.95
7.71
7.50
7.33
7.16
7.02
6.89
6.77
6.66
6.57
6.48
6.40
6.32
6.25
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,317
6,533
5,133
4,033
3,137
2,241
1,345
449
784
1,400
1,100
896
896
896
896
448
220
392
308
242
188
134
81
13
73
131
103
81
63
45
27
4
17
176
400
651
918
1,200
1,494
859
1,094
2,099
1,911
1,870
2,065
2,275
2,498
1,324
7.66
7.35
6.69
6.55
7.23
7.96
8.74
9.27
$7,316
$1,578
$527
$5,715
$15,136
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$7,317 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
112
Cultivators
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rotary Hoe, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
255
297
337
374
409
443
475
505
535
564
592
620
647
673
699
725
750
776
177
183
188
194
198
203
207
211
215
219
222
225
228
231
233
236
238
240
59
61
63
65
66
68
69
70
72
73
74
75
76
77
78
79
79
80
163
196
228
261
294
326
359
392
424
457
489
522
555
587
620
653
685
718
654
737
816
894
967
1,040
1,110
1,178
1,246
1,313
1,377
1,442
1,506
1,568
1,630
1,693
1,752
1,814
6.54
6.14
5.83
5.59
5.37
5.20
5.05
4.91
4.79
4.69
4.59
4.51
4.43
4.36
4.29
4.23
4.17
4.12
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,376
4,800
3,771
2,963
2,304
1,645
986
327
576
1,029
808
659
659
659
659
329
161
288
226
178
138
99
59
10
54
96
75
59
46
33
20
3
81
297
394
464
522
570
614
321
872
1,710
1,503
1,360
1,365
1,361
1,352
663
6.10
5.99
5.26
4.76
4.78
4.76
4.73
4.64
$5,378
$1,159
$386
$3,263
$10,186
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,376 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Cultivators
113
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rotary Hoe, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
285
333
377
419
458
495
531
566
599
631
663
694
724
753
783
811
840
868
198
205
211
217
222
227
232
237
241
245
248
252
255
258
261
264
266
269
66
68
70
72
74
76
77
79
80
82
83
84
85
86
87
88
89
90
183
219
256
292
329
365
402
438
475
511
548
584
621
657
694
730
767
803
732
825
914
1,000
1,083
1,163
1,242
1,320
1,395
1,469
1,542
1,614
1,685
1,754
1,825
1,893
1,962
2,030
7.32
6.88
6.53
6.25
6.02
5.82
5.65
5.50
5.37
5.25
5.14
5.04
4.96
4.87
4.80
4.73
4.67
4.61
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,017
5,372
4,221
3,316
2,579
1,842
1,105
368
645
1,151
905
737
737
737
737
369
181
322
253
199
155
111
66
11
60
107
84
66
52
37
22
4
91
332
441
520
583
639
686
360
977
1,912
1,683
1,522
1,527
1,524
1,511
744
6.84
6.69
5.89
5.33
5.34
5.33
5.29
5.21
$6,018
$1,298
$432
$3,652
$11,400
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$6,017 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
114
Cultivators
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cultivator, Sweep, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
246
287
325
361
395
427
458
487
516
544
571
598
624
649
674
699
724
748
171
176
182
187
191
196
200
204
207
211
214
217
220
222
225
227
229
232
57
59
61
62
64
65
67
68
69
70
71
72
73
74
75
76
76
77
185
222
259
296
332
369
406
443
480
517
554
591
628
665
702
739
776
813
659
744
827
906
982
1,057
1,131
1,202
1,272
1,342
1,410
1,478
1,545
1,610
1,676
1,741
1,805
1,870
6.59
6.20
5.91
5.66
5.46
5.29
5.14
5.01
4.89
4.79
4.70
4.62
4.54
4.47
4.41
4.35
4.30
4.25
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,184
4,629
3,637
2,858
2,223
1,588
953
318
555
992
779
635
635
635
635
317
156
278
218
171
133
95
57
10
52
93
73
57
44
32
19
3
92
335
447
526
590
645
695
364
855
1,698
1,517
1,389
1,402
1,407
1,406
694
5.99
5.94
5.31
4.86
4.91
4.92
4.92
4.86
$5,183
$1,118
$373
$3,694
$10,368
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,184 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.270, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Cultivators
115
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cultivator, Sweep, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
329
384
435
484
529
572
613
653
692
729
765
801
836
870
904
937
970
1,002
229
236
243
250
257
263
268
273
278
283
287
291
295
298
301
305
307
310
76
79
81
83
86
88
89
91
93
94
96
97
98
99
100
102
102
103
248
297
347
396
446
495
545
594
644
693
743
792
842
891
941
990
1,040
1,089
882
996
1,106
1,213
1,318
1,418
1,515
1,611
1,707
1,799
1,891
1,981
2,071
2,158
2,246
2,334
2,419
2,504
8.82
8.30
7.90
7.58
7.32
7.09
6.89
6.71
6.57
6.43
6.30
6.19
6.09
5.99
5.91
5.84
5.76
5.69
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,949
6,204
4,874
3,829
2,978
2,127
1,276
425
745
1,330
1,045
851
851
851
851
426
208
372
292
230
179
128
77
13
69
124
97
77
60
43
26
4
123
450
598
705
791
866
930
488
1,145
2,276
2,032
1,863
1,881
1,888
1,884
931
8.02
7.97
7.11
6.52
6.58
6.61
6.59
6.52
$6,950
$1,499
$500
$4,951
$13,900
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$6,949 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.270, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
116
Cultivators
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Spring Tooth Revovator, 16’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
377
440
498
553
605
654
702
747
791
834
876
916
956
995
1,034
1,072
1,110
1,147
262
270
278
286
293
300
307
313
318
323
328
333
337
341
345
348
352
355
87
90
93
95
98
100
102
104
106
108
109
111
112
114
115
116
117
118
283
340
397
453
510
566
623
680
736
793
850
906
963
1,020
1,076
1,133
1,190
1,246
1,009
1,140
1,266
1,387
1,506
1,620
1,734
1,844
1,951
2,058
2,163
2,266
2,368
2,470
2,570
2,669
2,769
2,866
10.09
9.50
9.04
8.67
8.37
8.10
7.88
7.68
7.50
7.35
7.21
7.08
6.96
6.86
6.76
6.67
6.59
6.51
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,950
7,098
5,577
4,382
3,408
2,434
1,460
486
852
1,521
1,195
974
974
974
974
487
239
426
335
263
204
146
88
15
80
142
112
88
68
49
29
5
141
514
685
807
905
990
1,064
559
1,312
2,603
2,327
2,132
2,151
2,159
2,155
1,066
9.18
9.11
8.14
7.46
7.53
7.56
7.54
7.46
$7,951
$1,716
$573
$5,665
$15,905
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$7,950 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.270, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Cultivators
117
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cultivator, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
249
290
329
365
400
432
463
493
522
551
578
605
632
657
683
708
733
757
173
179
184
189
194
198
203
206
210
214
217
220
223
225
228
230
232
234
58
60
61
63
65
66
68
69
70
71
72
73
74
75
76
77
77
78
265
318
371
425
478
531
584
637
690
743
796
849
902
955
1,008
1,061
1,114
1,168
745
847
945
1,042
1,137
1,227
1,318
1,405
1,492
1,579
1,663
1,747
1,831
1,912
1,995
2,076
2,156
2,237
7.45
7.06
6.75
6.51
6.32
6.14
5.99
5.85
5.74
5.64
5.54
5.46
5.39
5.31
5.25
5.19
5.13
5.08
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,250
4,687
3,683
2,894
2,251
1,608
965
322
563
1,004
789
643
643
643
643
322
158
281
221
174
135
96
58
10
53
94
74
58
45
32
19
3
16
163
372
604
853
1,114
1,387
798
790
1,542
1,456
1,479
1,676
1,885
2,107
1,133
5.53
5.40
5.10
5.18
5.87
6.60
7.37
7.93
$5,250
$1,133
$378
$5,307
$12,068
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,250 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.220, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
118
Cultivators
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cultivator, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
294
343
389
431
472
510
547
583
617
650
683
715
746
776
806
836
865
894
205
211
217
223
229
234
239
244
248
252
256
259
263
266
269
272
274
277
68
70
72
74
76
78
80
81
83
84
85
86
88
89
90
91
91
92
221
265
309
353
398
442
486
530
574
618
663
707
751
795
839
884
928
972
788
889
987
1,081
1,175
1,264
1,352
1,438
1,522
1,604
1,687
1,767
1,848
1,926
2,004
2,083
2,158
2,235
7.88
7.41
7.05
6.76
6.53
6.32
6.15
5.99
5.85
5.73
5.62
5.52
5.44
5.35
5.27
5.21
5.14
5.08
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,200
5,536
4,350
3,418
2,659
1,900
1,141
382
664
1,186
932
759
759
759
759
380
186
332
261
205
160
114
68
11
62
111
87
68
53
38
23
4
110
401
534
629
706
772
830
436
1,022
2,030
1,814
1,661
1,678
1,683
1,680
831
7.15
7.11
6.35
5.81
5.87
5.89
5.88
5.82
$6,198
$1,337
$446
$4,418
$12,399
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$6,200 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.270, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Cultivators
119
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cultipacker, 13’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
228
265
301
334
365
395
424
451
478
504
529
553
577
601
624
647
670
692
158
163
168
173
177
181
185
189
192
195
198
201
203
206
208
210
212
214
53
54
56
58
59
60
62
63
64
65
66
67
68
69
69
70
71
71
95
113
132
151
170
189
208
227
246
265
284
303
321
340
359
378
397
416
534
595
657
716
771
825
879
930
980
1,029
1,077
1,124
1,169
1,216
1,260
1,305
1,350
1,393
5.34
4.96
4.69
4.48
4.28
4.13
4.00
3.88
3.77
3.68
3.59
3.51
3.44
3.38
3.32
3.26
3.21
3.17
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
4,800
4,286
3,368
2,646
2,058
1,470
882
294
514
918
722
588
588
588
588
294
144
257
202
159
123
88
53
9
48
86
67
53
41
29
18
3
61
194
241
272
297
317
335
174
767
1,455
1,232
1,072
1,049
1,022
994
480
5.37
5.09
4.31
3.75
3.67
3.58
3.48
3.36
$4,800
$1,035
$345
$1,891
$8,071
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$4,800 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
120
Cultivators
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Whole Stock Plow, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
1,253
1,462
1,657
1,839
2,012
2,176
2,333
2,485
2,631
2,773
2,912
3,047
3,180
3,310
3,438
3,565
3,690
3,813
872
899
926
952
976
999
1,020
1,040
1,058
1,075
1,091
1,106
1,120
1,134
1,146
1,158
1,170
1,181
291
300
309
317
325
333
340
347
353
358
364
369
373
378
382
386
390
394
1,032
1,239
1,445
1,652
1,858
2,065
2,271
2,478
2,684
2,891
3,097
3,304
3,510
3,717
3,923
4,130
4,336
4,543
3,448
3,900
4,337
4,760
5,171
5,573
5,964
6,350
6,726
7,097
7,464
7,826
8,183
8,539
8,889
9,239
9,586
9,931
34.48
32.50
30.98
29.75
28.73
27.87
27.11
26.46
25.87
25.35
24.88
24.46
24.07
23.72
23.39
23.10
22.82
22.57
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
26,436
23,604
18,546
14,572
11,334
8,096
4,858
1,620
2,832
5,058
3,974
3,238
3,238
3,238
3,238
1,619
793
1,416
1,113
874
680
486
291
49
264
472
371
291
227
162
97
16
62
635
1,447
2,350
3,318
4,336
5,395
3,107
3,951
7,581
6,905
6,753
7,463
8,222
9,021
4,791
27.66
26.53
24.17
23.64
26.12
28.78
31.57
33.54
$26,435
$5,702
$1,900
$20,650
$54,687
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$26,436 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
121
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Whole Stock Plow, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
1,714
2,000
2,267
2,517
2,753
2,978
3,193
3,400
3,600
3,795
3,984
4,170
4,351
4,530
4,705
4,878
5,049
5,218
1,193
1,230
1,267
1,302
1,335
1,366
1,395
1,422
1,448
1,471
1,493
1,514
1,533
1,551
1,569
1,585
1,601
1,615
398
410
422
434
445
455
465
474
483
490
498
505
511
517
523
528
534
538
1,413
1,695
1,978
2,260
2,543
2,826
3,108
3,391
3,673
3,956
4,238
4,521
4,804
5,086
5,369
5,651
5,934
6,216
4,718
5,335
5,934
6,513
7,076
7,625
8,161
8,687
9,204
9,712
10,213
10,710
11,199
11,684
12,166
12,642
13,118
13,587
47.18
44.46
42.39
40.71
39.31
38.13
37.10
36.20
35.40
34.69
34.04
33.47
32.94
32.46
32.02
31.61
31.23
30.88
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
36,174
32,298
25,377
19,939
15,508
11,077
6,646
2,215
3,876
6,921
5,438
4,431
4,431
4,431
4,431
2,215
1,085
1,938
1,523
1,196
930
665
399
66
362
646
508
399
310
222
133
22
85
868
1,980
3,217
4,540
5,932
7,383
4,251
5,408
10,373
9,449
9,243
10,211
11,250
12,346
6,554
37.86
36.31
33.07
32.35
35.74
39.38
43.21
45.88
$36,174
$7,802
$2,602
$28,256
$74,834
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$36,174 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.170, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
122
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Furrow Spike, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
246
288
326
362
396
428
459
489
518
545
573
599
625
651
676
701
726
750
172
177
182
187
192
196
201
204
208
211
215
218
220
223
225
228
230
232
57
59
61
62
64
65
67
68
69
70
72
73
73
74
75
76
77
77
185
222
259
296
333
371
408
445
482
519
556
593
630
667
704
741
778
815
660
746
828
907
985
1,060
1,135
1,206
1,277
1,345
1,416
1,483
1,548
1,615
1,680
1,746
1,811
1,874
6.60
6.22
5.91
5.67
5.47
5.30
5.16
5.03
4.91
4.80
4.72
4.63
4.55
4.49
4.42
4.37
4.31
4.26
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,200
4,643
3,648
2,866
2,229
1,592
955
318
557
995
782
637
637
637
637
318
156
279
219
172
134
96
57
10
52
93
73
57
45
32
19
3
92
337
448
527
592
648
696
365
857
1,704
1,522
1,393
1,408
1,413
1,409
696
6.00
5.96
5.33
4.88
4.93
4.95
4.93
4.87
$5,200
$1,123
$374
$3,705
$10,402
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,200 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.270, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
123
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Lister, 5 Bottom
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
286
333
378
419
459
496
532
566
600
632
664
695
725
755
784
813
841
869
199
205
211
217
223
228
233
237
241
245
249
252
255
258
261
264
267
269
66
68
70
72
74
76
78
79
80
82
83
84
85
86
87
88
89
90
305
366
426
487
548
609
670
731
792
853
914
975
1,036
1,097
1,158
1,218
1,279
1,340
856
972
1,085
1,195
1,304
1,409
1,513
1,613
1,713
1,812
1,910
2,006
2,101
2,196
2,290
2,383
2,476
2,568
8.56
8.10
7.75
7.47
7.24
7.05
6.88
6.72
6.59
6.47
6.37
6.27
6.18
6.10
6.03
5.96
5.90
5.84
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,027
5,381
4,228
3,322
2,584
1,846
1,108
370
646
1,153
906
738
738
738
738
369
181
323
254
199
155
111
66
11
60
108
85
66
52
37
22
4
18
188
426
694
979
1,279
1,592
916
905
1,772
1,671
1,697
1,924
2,165
2,418
1,300
6.34
6.20
5.85
5.94
6.73
7.58
8.46
9.10
$6,026
$1,300
$434
$6,092
$13,852
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$6,027 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.220, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
124
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Lister, 7 Bottom
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
338
395
447
497
543
588
630
671
710
749
786
823
859
894
928
963
996
1,030
235
243
250
257
263
270
275
281
286
290
295
299
303
306
310
313
316
319
78
81
83
86
88
90
92
94
95
97
98
100
101
102
103
104
105
106
361
433
505
577
649
722
794
866
938
1,010
1,082
1,154
1,227
1,299
1,371
1,443
1,515
1,587
1,012
1,152
1,285
1,417
1,543
1,670
1,791
1,912
2,029
2,146
2,261
2,376
2,490
2,601
2,712
2,823
2,932
3,042
10.12
9.60
9.18
8.86
8.57
8.35
8.14
7.97
7.80
7.66
7.54
7.43
7.32
7.23
7.14
7.06
6.98
6.91
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,138
6,373
5,007
3,934
3,060
2,186
1,312
438
765
1,366
1,073
874
874
874
874
437
214
382
300
236
184
131
79
13
71
127
100
79
61
44
26
4
22
221
506
821
1,160
1,515
1,885
1,085
1,072
2,096
1,979
2,010
2,279
2,564
2,864
1,539
7.50
7.34
6.93
7.04
7.98
8.97
10.02
10.77
$7,137
$1,539
$512
$7,215
$16,403
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$7,138 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.220, Rep. Factor 2 -> 2.2
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
125
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Mulch Layer, 1 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
25.0
21.0
18.0
16.0
14.0
13.0
11.0
10.0
10.0
9.0
8.0
8.0
7.0
7.0
7.0
6.0
6.0
6.0
68
80
91
102
112
122
131
140
148
157
165
172
180
187
195
202
209
216
56
57
59
60
62
63
64
66
67
68
69
70
71
72
72
73
74
75
19
19
20
20
21
21
21
22
22
23
23
23
24
24
24
24
25
25
158
189
221
252
284
315
347
378
410
441
473
504
536
567
599
630
662
693
301
345
391
434
479
521
563
606
647
689
730
769
811
850
890
929
970
1,009
3.01
2.88
2.79
2.71
2.66
2.61
2.56
2.53
2.49
2.46
2.43
2.40
2.39
2.36
2.34
2.32
2.31
2.29
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
1,751
1,563
1,228
965
751
537
323
109
188
335
263
214
214
214
214
107
53
94
74
58
45
32
19
3
18
31
25
19
15
11
6
1
20
161
322
482
643
804
965
543
279
621
684
773
917
1,061
1,204
654
1.56
1.74
1.92
2.16
2.57
2.97
3.37
3.66
$1,749
$378
$126
$3,940
$6,193
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$1,751 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.360, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
126
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Row Checker, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
25.0
21.0
18.0
16.0
14.0
13.0
11.0
10.0
10.0
9.0
8.0
8.0
7.0
7.0
7.0
6.0
6.0
6.0
88
104
119
133
146
158
170
182
193
203
214
224
234
244
253
262
271
280
73
75
76
78
80
82
84
85
87
88
89
91
92
93
94
95
96
97
24
25
25
26
27
27
28
28
29
29
30
30
31
31
31
32
32
32
57
68
80
91
102
114
125
137
148
159
171
182
193
205
216
228
239
250
242
272
300
328
355
381
407
432
457
479
504
527
550
573
594
617
638
659
2.42
2.27
2.14
2.05
1.97
1.91
1.85
1.80
1.76
1.71
1.68
1.65
1.62
1.59
1.56
1.54
1.52
1.50
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
2,275
2,031
1,596
1,254
975
696
417
138
244
435
342
279
279
279
279
139
68
122
96
75
59
42
25
4
23
41
32
25
20
14
8
1
46
146
181
205
223
239
252
131
381
744
651
584
581
574
564
275
2.13
2.08
1.82
1.64
1.63
1.61
1.58
1.54
$2,276
$491
$164
$1,423
$4,354
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$2,275 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
127
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Power Mulcher, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
246
287
326
362
396
428
459
489
517
545
573
599
625
651
676
701
726
750
171
177
182
187
192
196
201
204
208
211
215
218
220
223
225
228
230
232
57
59
61
62
64
65
67
68
69
70
72
73
73
74
75
76
77
77
374
449
524
599
674
749
823
898
973
1,048
1,123
1,198
1,272
1,347
1,422
1,497
1,572
1,647
848
972
1,093
1,210
1,326
1,438
1,550
1,659
1,767
1,874
1,983
2,088
2,190
2,295
2,398
2,502
2,605
2,706
8.48
8.10
7.81
7.56
7.37
7.19
7.05
6.91
6.80
6.69
6.61
6.53
6.44
6.38
6.31
6.26
6.20
6.15
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,198
4,641
3,646
2,865
2,228
1,591
954
317
557
995
781
637
637
637
637
318
156
278
219
172
134
95
57
10
52
93
73
57
45
32
19
3
38
306
611
916
1,222
1,528
1,833
1,031
803
1,672
1,684
1,782
2,038
2,292
2,546
1,362
5.62
5.85
5.89
6.24
7.13
8.02
8.91
9.53
$5,199
$1,121
$374
$7,485
$14,179
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,198 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.360, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
128
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Power Mulcher, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
405
472
535
594
650
703
754
802
850
896
940
984
1,027
1,069
1,111
1,151
1,192
1,232
282
290
299
307
315
323
329
336
342
347
352
357
362
366
370
374
378
381
94
97
100
102
105
108
110
112
114
116
117
119
121
122
123
125
126
127
615
738
861
984
1,107
1,229
1,352
1,475
1,598
1,721
1,844
1,967
2,090
2,213
2,336
2,459
2,582
2,705
1,396
1,597
1,795
1,987
2,177
2,363
2,545
2,725
2,904
3,080
3,253
3,427
3,600
3,770
3,940
4,109
4,278
4,445
13.96
13.31
12.82
12.42
12.09
11.82
11.57
11.35
11.17
11.00
10.84
10.71
10.59
10.47
10.37
10.27
10.19
10.10
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,538
7,623
5,989
4,705
3,659
2,613
1,567
521
915
1,634
1,284
1,046
1,046
1,046
1,046
523
256
457
359
282
220
157
94
16
85
152
120
94
73
52
31
5
63
502
1,003
1,506
2,007
2,509
3,011
1,694
1,319
2,745
2,766
2,928
3,346
3,764
4,182
2,238
9.23
9.61
9.68
10.25
11.71
13.17
14.64
15.67
$8,540
$1,841
$612
$12,295
$23,288
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$8,538 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.360, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
129
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rowbuck, 10’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
25.0
23.0
19.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
55
76
97
116
134
151
168
183
198
212
225
238
251
264
275
287
299
310
86
86
87
89
91
93
95
98
100
102
103
105
107
108
110
111
113
114
29
29
29
30
30
31
32
33
33
34
34
35
36
36
37
37
38
38
94
94
94
103
122
140
159
178
197
215
234
253
271
290
309
328
346
365
318
318
317
338
377
415
454
492
528
563
596
631
665
698
731
763
796
827
6.36
4.54
3.52
3.07
2.90
2.77
2.67
2.59
2.51
2.45
2.38
2.34
2.29
2.25
2.22
2.18
2.15
2.12
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
2,738
2,445
1,921
1,509
1,174
839
504
169
293
524
412
335
335
335
335
168
82
147
115
91
70
50
30
5
27
49
38
30
23
17
10
2
26
145
235
314
384
449
510
277
428
865
800
770
812
851
885
452
2.40
2.42
2.24
2.16
2.27
2.38
2.48
2.53
$2,737
$590
$196
$2,340
$5,863
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$2,738 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
130
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rototiller, 6’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
126
172
213
250
285
317
347
376
404
431
457
482
507
531
555
579
602
626
122
126
131
136
141
145
149
153
157
160
163
165
168
170
172
174
176
178
41
42
44
45
47
48
50
51
52
53
54
55
56
57
57
58
59
59
125
146
187
229
270
312
353
395
437
478
520
561
603
644
686
728
769
811
440
486
575
660
743
822
899
975
1,050
1,122
1,194
1,263
1,334
1,402
1,470
1,539
1,606
1,674
8.80
6.94
6.39
6.00
5.72
5.48
5.29
5.13
5.00
4.88
4.78
4.68
4.60
4.52
4.45
4.40
4.34
4.29
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
3,850
3,437
2,700
2,121
1,649
1,177
705
233
413
737
579
472
472
472
472
236
116
206
162
127
99
71
42
7
39
69
54
42
33
24
14
2
16
127
255
382
509
636
764
430
584
1,139
1,050
1,023
1,113
1,203
1,292
675
5.45
5.32
4.90
4.77
5.19
5.61
6.03
6.30
$3,853
$830
$277
$3,119
$8,079
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$3,850 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.360, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
131
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Disk-Lister, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
908
1,060
1,201
1,333
1,458
1,578
1,691
1,801
1,907
2,010
2,111
2,209
2,305
2,400
2,493
2,584
2,675
2,764
632
652
671
690
707
724
739
754
767
779
791
802
812
822
831
840
848
856
211
217
224
230
236
241
246
251
256
260
264
267
271
274
277
280
283
285
560
672
785
897
1,009
1,121
1,233
1,345
1,457
1,569
1,681
1,793
1,905
2,017
2,129
2,242
2,354
2,466
2,311
2,601
2,881
3,150
3,410
3,664
3,909
4,151
4,387
4,618
4,847
5,071
5,293
5,513
5,730
5,946
6,160
6,371
23.11
21.68
20.58
19.69
18.94
18.32
17.77
17.30
16.87
16.49
16.16
15.85
15.57
15.31
15.08
14.87
14.67
14.48
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
19,164
17,111
13,444
10,563
8,216
5,869
3,522
1,175
2,053
3,667
2,881
2,347
2,347
2,347
2,347
1,174
575
1,027
807
634
493
352
211
35
192
342
269
211
164
117
70
12
126
691
1,130
1,503
1,838
2,150
2,443
1,327
2,946
5,727
5,087
4,695
4,842
4,966
5,071
2,548
20.62
20.04
17.80
16.43
16.95
17.38
17.75
17.84
$19,163
$4,134
$1,377
$11,208
$35,882
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$19,164 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
132
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Disk-Lister, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
1,281
1,495
1,694
1,880
2,057
2,225
2,385
2,540
2,690
2,835
2,977
3,115
3,251
3,384
3,515
3,645
3,772
3,898
891
919
947
973
998
1,021
1,043
1,063
1,082
1,099
1,116
1,131
1,145
1,159
1,172
1,184
1,196
1,207
297
306
316
324
333
340
348
354
361
366
372
377
382
386
391
395
399
402
790
948
1,106
1,264
1,422
1,581
1,739
1,897
2,055
2,213
2,371
2,529
2,687
2,845
3,003
3,161
3,319
3,477
3,259
3,668
4,063
4,441
4,810
5,167
5,515
5,854
6,188
6,513
6,836
7,152
7,465
7,774
8,081
8,385
8,686
8,984
32.59
30.57
29.02
27.76
26.72
25.84
25.07
24.39
23.80
23.26
22.79
22.35
21.96
21.59
21.27
20.96
20.68
20.42
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
27,026
24,130
18,959
14,896
11,586
8,276
4,966
1,656
2,896
5,171
4,063
3,310
3,310
3,310
3,310
1,655
811
1,448
1,138
894
695
497
298
50
270
483
379
298
232
166
99
17
178
974
1,594
2,119
2,593
3,032
3,444
1,871
4,155
8,076
7,174
6,621
6,830
7,005
7,151
3,593
29.09
28.27
25.11
23.17
23.91
24.52
25.03
25.15
$27,025
$5,831
$1,944
$15,805
$50,605
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$27,026 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.180, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
133
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Bed Roller, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
444
518
587
652
713
771
827
880
932
983
1,032
1,080
1,127
1,173
1,218
1,263
1,307
1,351
309
319
328
337
346
354
361
368
375
381
387
392
397
402
406
410
414
418
103
106
109
112
115
118
120
123
125
127
129
131
132
134
135
137
138
139
185
221
258
295
332
369
406
443
480
517
554
590
627
664
701
738
775
812
1,041
1,164
1,282
1,396
1,506
1,612
1,714
1,814
1,912
2,008
2,102
2,193
2,283
2,373
2,460
2,548
2,634
2,720
10.41
9.70
9.16
8.73
8.37
8.06
7.79
7.56
7.35
7.17
7.01
6.85
6.71
6.59
6.47
6.37
6.27
6.18
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
9,367
8,363
6,571
5,163
4,016
2,869
1,722
575
1,004
1,792
1,408
1,147
1,147
1,147
1,147
574
281
502
394
310
241
172
103
17
94
167
131
103
80
57
34
6
119
379
470
531
579
619
654
339
1,498
2,840
2,403
2,091
2,047
1,995
1,938
936
10.49
9.94
8.41
7.32
7.16
6.98
6.78
6.55
$9,366
$2,020
$672
$3,690
$15,748
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$9,367 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
134
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Bed Roller, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
602
703
796
884
967
1,046
1,121
1,194
1,264
1,333
1,399
1,464
1,528
1,591
1,652
1,713
1,773
1,833
419
432
445
457
469
480
490
500
508
517
524
532
538
545
551
557
562
567
140
144
148
152
156
160
163
167
169
172
175
177
179
182
184
186
187
189
250
300
350
400
450
500
551
601
651
701
751
801
851
901
951
1,001
1,051
1,101
1,411
1,579
1,739
1,893
2,042
2,186
2,325
2,462
2,592
2,723
2,849
2,974
3,096
3,219
3,338
3,457
3,573
3,690
14.11
13.16
12.42
11.83
11.34
10.93
10.57
10.26
9.97
9.73
9.50
9.29
9.11
8.94
8.78
8.64
8.51
8.39
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
12,704
11,343
8,912
7,002
5,446
3,890
2,334
778
1,361
2,431
1,910
1,556
1,556
1,556
1,556
778
381
681
535
420
327
233
140
23
127
227
178
140
109
78
47
8
162
514
636
721
785
840
887
460
2,031
3,853
3,259
2,837
2,777
2,707
2,630
1,269
14.22
13.49
11.41
9.93
9.72
9.47
9.21
8.88
$12,704
$2,740
$914
$5,005
$21,363
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$12,704 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
135
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Root Cutter-Puller, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
291
340
385
428
468
506
542
578
612
645
677
708
739
770
799
829
858
886
203
209
215
221
227
232
237
242
246
250
254
257
260
264
266
269
272
274
68
70
72
74
76
77
79
81
82
83
85
86
87
88
89
90
91
91
186
224
261
298
336
373
410
448
485
522
559
597
634
671
709
746
783
821
748
843
933
1,021
1,107
1,188
1,268
1,349
1,425
1,500
1,575
1,648
1,720
1,793
1,863
1,934
2,004
2,072
7.48
7.03
6.66
6.38
6.15
5.94
5.76
5.62
5.48
5.36
5.25
5.15
5.06
4.98
4.90
4.84
4.77
4.71
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,145
5,487
4,311
3,387
2,634
1,881
1,128
375
658
1,176
924
753
753
753
753
376
184
329
259
203
158
113
68
11
61
110
86
68
53
38
23
4
93
339
450
531
596
652
701
368
996
1,954
1,719
1,555
1,560
1,556
1,545
759
6.97
6.84
6.02
5.44
5.46
5.45
5.41
5.31
$6,146
$1,325
$443
$3,730
$11,644
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$6,145 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
136
Other Tillage Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Root Cutter-Puller, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
20.0
17.0
14.0
13.0
11.0
10.0
9.0
8.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
5.0
5.0
404
471
534
593
649
702
752
801
848
894
939
983
1,025
1,067
1,109
1,150
1,190
1,230
281
290
299
307
315
322
329
335
341
347
352
357
361
366
370
374
377
381
94
97
100
102
105
107
110
112
114
116
117
119
120
122
123
125
126
127
259
310
362
414
466
517
569
621
673
724
776
828
880
931
983
1,035
1,087
1,138
1,038
1,168
1,295
1,416
1,535
1,648
1,760
1,869
1,976
2,081
2,184
2,287
2,386
2,486
2,585
2,684
2,780
2,876
10.38
9.73
9.25
8.85
8.53
8.24
8.00
7.79
7.60
7.43
7.28
7.15
7.02
6.91
6.80
6.71
6.62
6.54
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,525
7,612
5,981
4,699
3,655
2,611
1,567
523
913
1,631
1,282
1,044
1,044
1,044
1,044
522
256
457
359
282
219
157
94
16
85
152
120
94
73
52
31
5
129
470
625
737
827
904
973
509
1,383
2,710
2,386
2,157
2,163
2,157
2,142
1,052
9.68
9.49
8.35
7.55
7.57
7.55
7.50
7.36
$8,524
$1,840
$612
$5,174
$16,150
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$8,525 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Other Tillage Equipment
137
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Seeder, Broadcast
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
33
46
56
66
75
84
92
100
107
114
121
128
134
141
147
153
160
166
32
33
35
36
37
39
40
41
41
42
43
44
44
45
46
46
47
47
11
11
12
12
12
13
13
14
14
14
14
15
15
15
15
15
16
16
52
60
77
95
112
129
146
163
181
198
215
232
250
267
284
301
318
336
135
150
180
209
236
265
291
318
343
368
393
419
443
468
492
515
541
565
2.70
2.14
2.00
1.90
1.82
1.77
1.71
1.67
1.63
1.60
1.57
1.55
1.53
1.51
1.49
1.47
1.46
1.45
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
1,020
911
716
563
438
313
188
63
109
195
153
125
125
125
125
62
31
55
43
34
26
19
11
2
10
18
14
11
9
6
4
1
5
46
98
152
209
268
327
186
155
314
308
322
369
418
467
251
1.45
1.47
1.44
1.50
1.72
1.95
2.18
2.34
$1,019
$221
$73
$1,291
$2,604
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$1,020 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.540, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
138
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Grain Drill, 12’ w/Fert Box
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
399
542
672
790
899
1,000
1,096
1,187
1,275
1,359
1,442
1,522
1,600
1,677
1,753
1,828
1,902
1,974
385
397
413
430
445
459
472
484
494
504
513
521
529
536
543
549
555
561
128
132
138
143
148
153
157
161
165
168
171
174
176
179
181
183
185
187
364
425
547
668
790
911
1,033
1,154
1,276
1,397
1,519
1,640
1,762
1,883
2,005
2,126
2,248
2,369
1,356
1,496
1,770
2,031
2,282
2,523
2,758
2,986
3,210
3,428
3,645
3,857
4,067
4,275
4,482
4,686
4,890
5,091
27.12
21.37
19.67
18.46
17.55
16.82
16.22
15.72
15.29
14.90
14.58
14.29
14.02
13.79
13.58
13.39
13.22
13.05
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
12,152
10,850
8,525
6,698
5,210
3,722
2,234
746
1,302
2,325
1,827
1,488
1,488
1,488
1,488
744
365
651
512
402
313
223
134
22
122
217
171
134
104
74
45
7
36
323
689
1,077
1,478
1,888
2,307
1,313
1,825
3,516
3,199
3,101
3,383
3,673
3,974
2,086
17.03
16.41
14.93
14.47
15.79
17.14
18.55
19.47
$12,150
$2,622
$874
$9,111
$24,757
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$12,152 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Planting Equipment
139
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Grain Drill, 14’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
416
566
701
824
938
1,044
1,143
1,239
1,330
1,418
1,504
1,587
1,669
1,750
1,829
1,907
1,984
2,060
401
414
431
448
464
479
492
505
516
526
535
544
552
559
566
573
579
585
134
138
144
149
155
160
164
168
172
175
178
181
184
186
189
191
193
195
380
444
570
697
824
951
1,077
1,204
1,331
1,458
1,584
1,711
1,838
1,965
2,091
2,218
2,345
2,472
1,414
1,562
1,846
2,118
2,381
2,634
2,876
3,116
3,349
3,577
3,801
4,023
4,243
4,460
4,675
4,889
5,101
5,312
28.28
22.31
20.51
19.25
18.32
17.56
16.92
16.40
15.95
15.55
15.20
14.90
14.63
14.39
14.17
13.97
13.79
13.62
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
12,678
11,320
8,894
6,988
5,435
3,882
2,329
776
1,358
2,426
1,906
1,553
1,553
1,553
1,553
776
380
679
534
419
326
233
140
23
127
226
178
140
109
78
47
8
37
337
720
1,123
1,542
1,970
2,407
1,370
1,902
3,668
3,338
3,235
3,530
3,834
4,147
2,177
17.75
17.12
15.58
15.10
16.47
17.89
19.35
20.32
$12,678
$2,734
$913
$9,506
$25,831
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$12,678 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
140
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Drill Type, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
488
663
822
966
1,099
1,223
1,340
1,452
1,559
1,662
1,763
1,861
1,957
2,051
2,143
2,235
2,325
2,415
470
485
505
525
544
561
577
591
604
616
627
637
647
655
664
671
679
685
157
162
168
175
181
187
192
197
201
205
209
212
216
218
221
224
226
228
446
520
669
817
966
1,114
1,263
1,411
1,560
1,708
1,857
2,006
2,154
2,303
2,451
2,600
2,748
2,897
1,658
1,830
2,164
2,483
2,790
3,085
3,372
3,651
3,924
4,191
4,456
4,716
4,974
5,227
5,479
5,730
5,978
6,225
33.16
26.14
24.04
22.57
21.46
20.57
19.84
19.22
18.69
18.22
17.82
17.47
17.15
16.86
16.60
16.37
16.16
15.96
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
14,860
13,268
10,425
8,191
6,371
4,551
2,731
911
1,592
2,843
2,234
1,820
1,820
1,820
1,820
910
446
796
626
491
382
273
164
27
149
265
209
164
127
91
55
9
44
395
843
1,317
1,807
2,309
2,821
1,606
2,231
4,299
3,912
3,792
4,136
4,493
4,860
2,552
20.82
20.06
18.26
17.70
19.30
20.97
22.68
23.82
$14,859
$3,205
$1,069
$11,142
$30,275
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$14,860 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Planting Equipment
141
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Drill Type, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
556
755
936
1,100
1,252
1,393
1,527
1,654
1,775
1,893
2,008
2,119
2,229
2,336
2,442
2,546
2,648
2,750
536
553
576
598
620
639
657
674
688
702
714
726
737
747
756
765
773
781
179
184
192
199
207
213
219
225
229
234
238
242
246
249
252
255
258
260
508
592
761
931
1,100
1,269
1,438
1,608
1,777
1,946
2,115
2,284
2,454
2,623
2,792
2,961
3,130
3,300
1,890
2,084
2,465
2,828
3,179
3,514
3,841
4,161
4,469
4,775
5,075
5,371
5,666
5,955
6,242
6,527
6,809
7,091
37.80
29.77
27.39
25.71
24.45
23.43
22.59
21.90
21.28
20.76
20.30
19.89
19.54
19.21
18.92
18.65
18.40
18.18
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
16,926
15,112
11,874
9,330
7,257
5,184
3,111
1,038
1,814
3,238
2,544
2,073
2,073
2,073
2,073
1,037
508
907
712
560
435
311
187
31
169
302
237
187
145
104
62
10
50
450
960
1,500
2,058
2,630
3,214
1,829
2,541
4,897
4,453
4,320
4,711
5,118
5,536
2,907
23.72
22.85
20.78
20.16
21.98
23.88
25.83
27.13
$16,925
$3,651
$1,216
$12,691
$34,483
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$16,926 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
142
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Drawn Drill Type, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
709
963
1,194
1,404
1,597
1,777
1,947
2,109
2,265
2,415
2,561
2,703
2,842
2,979
3,114
3,247
3,378
3,508
683
705
734
763
790
815
838
859
878
895
911
926
939
952
964
975
986
996
228
235
245
254
263
272
279
286
293
298
304
309
313
317
321
325
329
332
647
755
971
1,187
1,403
1,619
1,834
2,050
2,266
2,482
2,698
2,913
3,129
3,345
3,561
3,777
3,992
4,208
2,408
2,658
3,144
3,608
4,053
4,483
4,898
5,304
5,702
6,090
6,474
6,851
7,223
7,593
7,960
8,324
8,685
9,044
48.16
37.97
34.93
32.80
31.18
29.89
28.81
27.92
27.15
26.48
25.90
25.37
24.91
24.49
24.12
23.78
23.47
23.19
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
21,587
19,274
15,144
11,899
9,255
6,611
3,967
1,323
2,313
4,130
3,245
2,644
2,644
2,644
2,644
1,322
648
1,156
909
714
555
397
238
40
216
385
303
238
185
132
79
13
63
574
1,226
1,912
2,625
3,354
4,099
2,333
3,240
6,245
5,683
5,508
6,009
6,527
7,060
3,708
30.24
29.14
26.52
25.70
28.04
30.46
32.95
34.61
$21,586
$4,657
$1,551
$16,186
$43,980
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$21,587 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Planting Equipment
143
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Drawn Drill Type, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
718
976
1,209
1,422
1,618
1,800
1,973
2,137
2,294
2,446
2,594
2,739
2,880
3,018
3,155
3,289
3,422
3,554
692
714
744
773
801
826
849
870
889
907
923
938
952
965
977
988
999
1,009
231
238
248
258
267
275
283
290
296
302
308
313
317
322
326
329
333
336
656
765
984
1,203
1,421
1,640
1,859
2,077
2,296
2,514
2,733
2,952
3,170
3,389
3,608
3,826
4,045
4,264
2,440
2,693
3,185
3,656
4,107
4,541
4,964
5,374
5,775
6,169
6,558
6,942
7,319
7,694
8,066
8,432
8,799
9,163
48.80
38.47
35.39
33.24
31.59
30.27
29.20
28.28
27.50
26.82
26.23
25.71
25.24
24.82
24.44
24.09
23.78
23.49
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
21,871
19,528
15,343
12,055
9,376
6,697
4,018
1,339
2,343
4,185
3,288
2,679
2,679
2,679
2,679
1,339
656
1,172
921
723
563
402
241
40
219
391
307
241
188
134
80
13
64
582
1,241
1,938
2,659
3,398
4,153
2,364
3,282
6,330
5,757
5,581
6,089
6,613
7,153
3,756
30.63
29.54
26.87
26.04
28.42
30.86
33.38
35.06
$21,871
$4,718
$1,573
$16,399
$44,561
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$21,871 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
144
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Potato, 3 Comp. 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
1,050
1,428
1,770
2,081
2,367
2,634
2,886
3,126
3,357
3,580
3,796
4,007
4,214
4,416
4,616
4,813
5,007
5,199
1,013
1,045
1,088
1,131
1,172
1,209
1,243
1,273
1,301
1,327
1,351
1,372
1,393
1,411
1,429
1,446
1,461
1,476
338
348
363
377
391
403
414
424
434
442
450
457
464
470
476
482
487
492
960
1,120
1,440
1,760
2,079
2,399
2,719
3,039
3,359
3,679
3,999
4,319
4,639
4,959
5,279
5,598
5,918
6,238
3,571
3,941
4,661
5,349
6,009
6,645
7,262
7,862
8,451
9,028
9,596
10,155
10,710
11,256
11,800
12,339
12,873
13,405
71.42
56.30
51.79
48.63
46.22
44.30
42.72
41.38
40.24
39.25
38.38
37.61
36.93
36.31
35.76
35.25
34.79
34.37
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
32,000
28,571
22,449
17,639
13,719
9,799
5,879
1,959
3,429
6,122
4,810
3,920
3,920
3,920
3,920
1,960
960
1,714
1,347
1,058
823
588
353
59
320
571
449
353
274
196
118
20
94
850
1,817
2,836
3,890
4,972
6,076
3,458
4,803
9,257
8,423
8,167
8,907
9,676
10,467
5,497
44.83
43.20
39.31
38.11
41.57
45.15
48.85
51.31
$32,001
$6,902
$2,301
$23,993
$65,197
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$32,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Planting Equipment
145
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Potato, 3 Comp. 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
1,411
1,919
2,378
2,796
3,181
3,540
3,878
4,201
4,511
4,810
5,101
5,384
5,662
5,934
6,202
6,467
6,728
6,987
1,361
1,404
1,462
1,520
1,574
1,624
1,670
1,711
1,749
1,783
1,815
1,844
1,871
1,897
1,920
1,943
1,964
1,983
454
468
487
507
525
541
557
570
583
594
605
615
624
632
640
648
655
661
1,290
1,505
1,934
2,364
2,794
3,224
3,654
4,084
4,514
4,944
5,374
5,803
6,233
6,663
7,093
7,523
7,953
8,383
4,799
5,296
6,261
7,187
8,074
8,929
9,759
10,566
11,357
12,131
12,895
13,646
14,390
15,126
15,855
16,581
17,300
18,014
95.98
75.66
69.57
65.34
62.11
59.53
57.41
55.61
54.08
52.74
51.58
50.54
49.62
48.79
48.05
47.37
46.76
46.19
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
43,000
38,393
30,166
23,702
18,435
13,168
7,901
2,634
4,607
8,227
6,464
5,267
5,267
5,267
5,267
2,634
1,290
2,304
1,810
1,422
1,106
790
474
79
430
768
603
474
369
263
158
26
126
1,143
2,441
3,811
5,227
6,682
8,164
4,647
6,453
12,442
11,318
10,974
11,969
13,002
14,063
7,386
60.23
58.06
52.82
51.21
55.86
60.68
65.63
68.94
$43,000
$9,275
$3,091
$32,241
$87,607
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$43,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
146
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Planet Jr, 2 Row, 4 Unit
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
99
135
167
197
224
249
273
296
317
339
359
379
398
418
436
455
474
492
96
99
103
107
111
114
118
120
123
125
128
130
132
133
135
137
138
140
32
33
34
36
37
38
39
40
41
42
43
43
44
44
45
46
46
47
91
106
136
166
197
227
257
287
318
348
378
408
439
469
499
529
560
590
338
373
440
506
569
628
687
743
799
854
908
960
1,013
1,064
1,115
1,167
1,218
1,269
6.76
5.33
4.89
4.60
4.38
4.19
4.04
3.91
3.80
3.71
3.63
3.56
3.49
3.43
3.38
3.33
3.29
3.25
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
3,026
2,702
2,123
1,668
1,297
926
555
184
324
579
455
371
371
371
371
185
91
162
127
100
78
56
33
6
30
54
42
33
26
19
11
2
9
80
172
268
368
470
575
327
454
875
796
772
843
916
990
520
4.24
4.08
3.71
3.60
3.93
4.27
4.62
4.85
$3,027
$653
$217
$2,269
$6,166
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$3,026 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Planting Equipment
147
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Stanhay, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
472
641
795
935
1,063
1,183
1,297
1,404
1,508
1,608
1,705
1,800
1,893
1,984
2,074
2,162
2,249
2,336
455
469
489
508
526
543
558
572
585
596
607
617
626
634
642
649
656
663
152
156
163
169
175
181
186
191
195
199
202
206
209
211
214
216
219
221
431
503
647
790
934
1,078
1,222
1,365
1,509
1,653
1,796
1,940
2,084
2,228
2,371
2,515
2,659
2,802
1,604
1,769
2,094
2,402
2,698
2,985
3,263
3,532
3,797
4,056
4,310
4,563
4,812
5,057
5,301
5,542
5,783
6,022
32.08
25.27
23.27
21.84
20.75
19.90
19.19
18.59
18.08
17.63
17.24
16.90
16.59
16.31
16.06
15.83
15.63
15.44
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
14,375
12,835
10,085
7,924
6,163
4,402
2,641
880
1,540
2,750
2,161
1,761
1,761
1,761
1,761
880
431
770
605
475
370
264
158
26
144
257
202
158
123
88
53
9
42
382
816
1,274
1,748
2,233
2,730
1,553
2,157
4,159
3,784
3,668
4,002
4,346
4,702
2,468
20.13
19.41
17.66
17.12
18.68
20.28
21.94
23.03
$14,375
$3,099
$1,034
$10,778
$29,286
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$14,375 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
148
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Planter, Flex, 2 Line
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
29
40
49
58
66
73
80
87
93
99
105
111
117
122
128
133
139
144
28
29
30
31
32
33
34
35
36
37
37
38
39
39
40
40
40
41
9
10
10
10
11
11
11
12
12
12
12
13
13
13
13
13
13
14
27
31
40
49
58
66
75
84
93
102
111
120
128
137
146
155
164
173
99
110
129
148
167
183
200
218
234
250
265
282
297
311
327
341
356
372
1.98
1.57
1.43
1.35
1.28
1.22
1.18
1.15
1.11
1.09
1.06
1.04
1.02
1.00
0.99
0.97
0.96
0.95
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
886
791
621
488
379
270
161
52
95
170
133
109
109
109
109
54
27
47
37
29
23
16
10
2
9
16
12
10
8
5
3
1
3
23
50
79
108
137
169
95
134
256
232
227
248
267
291
152
1.25
1.19
1.08
1.06
1.16
1.25
1.36
1.42
$888
$191
$64
$664
$1,807
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$886 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Planting Equipment
149
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Air Planter, 8 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
985
1,339
1,659
1,951
2,219
2,470
2,706
2,931
3,147
3,356
3,559
3,756
3,950
4,140
4,327
4,512
4,694
4,875
949
980
1,020
1,061
1,098
1,133
1,165
1,194
1,220
1,244
1,266
1,287
1,306
1,323
1,340
1,355
1,370
1,384
316
327
340
354
366
378
388
398
407
415
422
429
435
441
447
452
457
461
1,281
1,494
1,921
2,348
2,775
3,202
3,629
4,055
4,482
4,909
5,336
5,763
6,190
6,617
7,044
7,471
7,898
8,324
3,728
4,140
4,940
5,714
6,458
7,183
7,888
8,578
9,256
9,924
10,583
11,235
11,881
12,521
13,158
13,790
14,419
15,044
74.56
59.14
54.89
51.95
49.68
47.89
46.40
45.15
44.08
43.15
42.33
41.61
40.97
40.39
39.87
39.40
38.97
38.57
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
30,000
26,786
21,046
16,536
12,861
9,186
5,511
1,836
3,214
5,740
4,510
3,675
3,675
3,675
3,675
1,837
900
1,607
1,263
992
772
551
331
55
300
536
421
331
257
184
110
18
1,036
3,286
4,074
4,607
5,024
5,373
5,676
2,941
5,450
11,169
10,268
9,605
9,728
9,783
9,792
4,851
50.87
52.12
47.92
44.82
45.40
45.65
45.70
45.28
$30,001
$6,471
$2,157
$32,017
$70,646
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$30,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
150
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Transplanter, Veg, 2 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
146
199
247
290
330
367
402
436
468
499
529
559
587
615
643
671
698
725
141
146
152
158
163
168
173
177
181
185
188
191
194
197
199
201
204
206
47
49
51
53
54
56
58
59
60
62
63
64
65
66
66
67
68
69
134
156
201
245
290
334
379
424
468
513
557
602
647
691
736
780
825
869
498
550
651
746
837
925
1,012
1,096
1,177
1,259
1,337
1,416
1,493
1,569
1,644
1,719
1,795
1,869
9.96
7.86
7.23
6.78
6.44
6.17
5.95
5.77
5.60
5.47
5.35
5.24
5.15
5.06
4.98
4.91
4.85
4.79
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
4,460
3,982
3,129
2,459
1,913
1,367
821
275
478
853
670
546
546
546
546
273
134
239
188
148
115
82
49
8
45
80
63
49
38
27
16
3
13
119
253
395
542
693
847
482
670
1,291
1,174
1,138
1,241
1,348
1,458
766
6.25
6.02
5.48
5.31
5.79
6.29
6.80
7.15
$4,458
$963
$321
$3,344
$9,086
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$4,460 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Planting Equipment
151
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Transplanter, Veg, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
21.0
17.0
14.0
12.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
5.0
5.0
5.0
4.0
4.0
4.0
332
451
559
657
747
832
911
987
1,060
1,130
1,199
1,265
1,330
1,394
1,458
1,520
1,581
1,642
320
330
344
357
370
382
392
402
411
419
426
433
440
446
451
456
461
466
107
110
115
119
123
127
131
134
137
140
142
144
147
149
150
152
154
155
303
354
455
556
657
758
859
960
1,061
1,162
1,263
1,364
1,465
1,566
1,667
1,768
1,869
1,970
1,128
1,245
1,473
1,689
1,897
2,099
2,293
2,483
2,669
2,851
3,030
3,206
3,382
3,555
3,726
3,896
4,065
4,233
22.56
17.79
16.37
15.35
14.59
13.99
13.49
13.07
12.71
12.40
12.12
11.87
11.66
11.47
11.29
11.13
10.99
10.85
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
10,104
9,021
7,088
5,569
4,331
3,093
1,855
617
1,083
1,933
1,519
1,238
1,238
1,238
1,238
619
303
541
425
334
260
186
111
19
101
180
142
111
87
62
37
6
30
268
574
895
1,229
1,570
1,918
1,092
1,517
2,922
2,660
2,578
2,814
3,056
3,304
1,736
14.16
13.64
12.41
12.03
13.13
14.26
15.42
16.20
$10,106
$2,179
$726
$7,576
$20,587
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 214
$10,104 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.320, Rep. Factor 2 -> 2.1
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
152
Planting Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Fert. Side Dress Unit, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
24.0
17.0
13.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3.0
339
454
556
648
733
813
889
961
1,031
1,099
1,166
1,231
1,295
1,359
1,421
1,483
1,544
1,605
270
284
298
311
323
333
343
351
358
365
371
377
382
387
392
396
400
404
90
95
99
104
108
111
114
117
119
122
124
126
127
129
131
132
133
135
279
391
503
615
727
838
950
1,062
1,174
1,286
1,397
1,509
1,621
1,733
1,845
1,956
2,068
2,180
978
1,224
1,456
1,678
1,891
2,095
2,296
2,491
2,682
2,872
3,058
3,243
3,425
3,608
3,789
3,967
4,145
4,324
19.56
17.49
16.18
15.25
14.55
13.97
13.51
13.11
12.77
12.49
12.23
12.01
11.81
11.64
11.48
11.33
11.20
11.09
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,400
7,500
5,893
4,630
3,601
2,572
1,543
514
900
1,607
1,263
1,029
1,029
1,029
1,029
514
252
450
354
278
216
154
93
15
84
150
118
93
72
51
31
5
217
688
854
965
1,053
1,125
1,189
616
1,453
2,895
2,589
2,365
2,370
2,359
2,342
1,150
16.95
16.89
15.10
13.80
13.83
13.76
13.66
13.42
$8,400
$1,812
$604
$6,707
$17,523
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 171
$8,400 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,200 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Fertilizing Equipment
153
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Fert. Side Dress Unit, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
24.0
17.0
13.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3.0
375
502
615
718
812
900
984
1,064
1,142
1,217
1,291
1,363
1,434
1,504
1,574
1,642
1,710
1,777
299
315
330
345
358
369
379
388
397
404
411
417
423
428
434
438
443
447
100
105
110
115
119
123
126
129
132
135
137
139
141
143
145
146
148
149
309
433
557
681
804
928
1,052
1,176
1,300
1,423
1,547
1,671
1,795
1,918
2,042
2,166
2,290
2,413
1,083
1,355
1,612
1,859
2,093
2,320
2,541
2,757
2,971
3,179
3,386
3,590
3,793
3,993
4,195
4,392
4,591
4,786
21.66
19.36
17.91
16.90
16.10
15.47
14.95
14.51
14.15
13.82
13.54
13.30
13.08
12.88
12.71
12.55
12.41
12.27
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
9,300
8,304
6,525
5,127
3,988
2,849
1,710
571
996
1,779
1,398
1,139
1,139
1,139
1,139
570
279
498
392
308
239
171
103
17
93
166
131
103
80
57
34
6
240
762
945
1,069
1,165
1,247
1,316
682
1,608
3,205
2,866
2,619
2,623
2,614
2,592
1,275
18.76
18.70
16.72
15.28
15.30
15.25
15.12
14.88
$9,299
$2,007
$670
$7,426
$19,402
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 171
$9,300 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,200 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
154
Fertilizing Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Fertilizer Injector, 3 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
24.0
17.0
13.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3.0
258
345
423
493
558
619
676
731
785
836
887
937
986
1,034
1,081
1,128
1,175
1,221
206
216
227
237
246
254
261
267
273
278
282
287
291
294
298
301
304
307
69
72
76
79
82
85
87
89
91
93
94
96
97
98
99
100
101
102
213
298
383
468
553
638
723
808
893
978
1,063
1,148
1,233
1,318
1,403
1,488
1,573
1,659
746
931
1,109
1,277
1,439
1,596
1,747
1,895
2,042
2,185
2,326
2,468
2,607
2,744
2,881
3,017
3,153
3,289
14.92
13.30
12.32
11.61
11.07
10.64
10.28
9.97
9.72
9.50
9.30
9.14
8.99
8.85
8.73
8.62
8.52
8.43
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,391
5,706
4,483
3,522
2,739
1,956
1,173
390
685
1,223
961
783
783
783
783
391
192
342
269
211
164
117
70
12
64
114
90
70
55
39
23
4
165
524
649
735
800
857
905
468
1,106
2,203
1,969
1,799
1,802
1,796
1,781
875
12.90
12.85
11.49
10.49
10.51
10.48
10.39
10.21
$6,392
$1,377
$459
$5,103
$13,331
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 171
$6,391 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,200 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Fertilizing Equipment
155
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Fertilizer Injector, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
24.0
17.0
13.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3.0
322
432
529
616
697
773
845
914
981
1,046
1,109
1,171
1,232
1,292
1,352
1,411
1,469
1,527
257
270
284
296
307
317
326
334
341
347
353
358
363
368
372
377
380
384
86
90
95
99
102
106
109
111
114
116
118
119
121
123
124
126
127
128
266
372
478
585
691
797
904
1,010
1,116
1,223
1,329
1,435
1,542
1,648
1,754
1,861
1,967
2,073
931
1,164
1,386
1,596
1,797
1,993
2,184
2,369
2,552
2,732
2,909
3,083
3,258
3,431
3,602
3,775
3,943
4,112
18.62
16.63
15.40
14.51
13.82
13.29
12.85
12.47
12.15
11.88
11.64
11.42
11.23
11.07
10.92
10.79
10.66
10.54
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,989
7,133
5,604
4,403
3,424
2,445
1,466
487
856
1,529
1,201
979
979
979
979
489
240
428
336
264
205
147
88
15
80
143
112
88
68
49
29
5
206
655
812
918
1,001
1,070
1,131
586
1,382
2,755
2,461
2,249
2,253
2,245
2,227
1,095
16.12
16.07
14.36
13.12
13.14
13.10
12.99
12.78
$7,991
$1,723
$574
$6,379
$16,667
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 171
$7,989 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,200 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
156
Fertilizing Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Fertilizer Injector, 6 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
24.0
17.0
13.0
11.0
9.0
8.0
7.0
6.0
6.0
5.0
5.0
4.0
4.0
4.0
4.0
3.0
3.0
3.0
421
564
691
806
912
1,011
1,105
1,195
1,283
1,367
1,450
1,531
1,611
1,690
1,768
1,845
1,921
1,996
336
354
371
387
402
415
426
436
446
454
462
469
475
481
487
493
498
502
112
118
124
129
134
138
142
145
149
151
154
156
158
160
162
164
166
167
348
487
626
765
904
1,043
1,182
1,321
1,460
1,599
1,738
1,877
2,016
2,155
2,294
2,433
2,572
2,711
1,217
1,523
1,812
2,087
2,352
2,607
2,855
3,097
3,338
3,571
3,804
4,033
4,260
4,486
4,711
4,935
5,157
5,376
24.34
21.76
20.13
18.97
18.09
17.38
16.79
16.30
15.90
15.53
15.22
14.94
14.69
14.47
14.28
14.10
13.94
13.78
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
10,448
9,329
7,330
5,759
4,479
3,199
1,919
639
1,119
1,999
1,571
1,280
1,280
1,280
1,280
640
313
560
440
346
269
192
115
19
104
187
147
115
90
64
38
6
270
856
1,062
1,200
1,309
1,401
1,479
766
1,806
3,602
3,220
2,941
2,948
2,937
2,912
1,431
21.07
21.01
18.78
17.16
17.20
17.13
16.99
16.70
$10,449
$2,254
$751
$8,343
$21,797
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 171
$10,448 Purchase Price, Without Sales Tax, Quoted Dec. 2002
1,200 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Fertilizing Equipment
157
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
3 Point Guidance Hitch
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
100
120
140
160
180
200
220
240
260
280
300
320
340
360
380
400
420
440
25.0
25.0
21.0
19.0
17.0
15.0
14.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
7.0
235
278
320
359
396
432
466
498
530
560
590
618
646
673
700
726
752
777
227
229
234
239
244
249
253
258
262
267
271
274
278
282
285
288
291
294
76
76
78
80
81
83
84
86
87
89
90
91
93
94
95
96
97
98
753
753
879
1,004
1,130
1,255
1,381
1,506
1,632
1,757
1,883
2,008
2,134
2,259
2,385
2,510
2,636
2,761
1,338
1,336
1,511
1,682
1,851
2,019
2,184
2,348
2,511
2,673
2,834
2,991
3,151
3,308
3,465
3,620
3,776
3,930
13.38
11.13
10.79
10.51
10.28
10.10
9.93
9.78
9.66
9.55
9.45
9.35
9.27
9.19
9.12
9.05
8.99
8.93
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,164
6,396
5,025
3,948
3,070
2,192
1,314
436
768
1,371
1,077
878
878
878
878
439
215
384
302
237
184
132
79
13
72
128
101
79
61
44
26
4
609
1,932
2,396
2,709
2,954
3,159
3,338
1,729
1,664
3,815
3,876
3,903
4,077
4,213
4,321
2,185
7.77
8.90
9.04
9.11
9.51
9.83
10.08
10.20
$7,167
$1,546
$515
$18,826
$28,054
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$7,164 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
158
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Brush Rake
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
25.0
23.0
19.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
104
144
183
220
255
288
318
348
376
402
428
453
477
500
523
545
567
589
162
163
165
168
173
177
181
185
189
193
196
200
203
206
209
211
214
216
54
54
55
56
58
59
60
62
63
64
65
67
68
69
70
70
71
72
431
431
431
474
561
647
733
819
906
992
1,078
1,164
1,251
1,337
1,423
1,509
1,596
1,682
855
854
855
918
1,047
1,171
1,292
1,414
1,534
1,651
1,767
1,884
1,999
2,112
2,225
2,335
2,448
2,559
17.10
12.20
9.50
8.35
8.05
7.81
7.60
7.44
7.30
7.18
7.07
6.98
6.89
6.81
6.74
6.67
6.62
6.56
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,200
4,643
3,648
2,866
2,229
1,592
955
318
557
995
782
637
637
637
637
318
156
279
219
172
134
96
57
10
52
93
73
57
45
32
19
3
349
1,106
1,372
1,552
1,691
1,810
1,911
990
1,114
2,473
2,446
2,418
2,507
2,575
2,624
1,321
6.24
6.92
6.85
6.77
7.02
7.21
7.35
7.40
$5,200
$1,123
$374
$10,781
$17,478
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$5,200 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.630, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Miscellaneous Equipment
159
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Cane Trimmer, 1 Head
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
22.0
18.0
15.0
13.0
12.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
50
69
86
103
118
132
145
158
170
182
193
204
215
225
235
245
255
264
62
63
65
67
69
71
73
75
76
78
79
80
82
83
84
85
86
87
21
21
22
22
23
24
24
25
25
26
26
27
27
28
28
28
29
29
59
59
66
81
96
111
125
140
155
170
184
199
214
228
243
258
273
287
221
221
239
273
306
338
367
398
426
456
482
510
538
564
590
616
643
667
4.42
3.16
2.66
2.48
2.35
2.25
2.16
2.09
2.03
1.98
1.93
1.89
1.86
1.82
1.79
1.76
1.74
1.71
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
1,995
1,781
1,399
1,099
855
611
367
123
214
382
300
244
244
244
244
122
60
107
84
66
51
37
22
4
20
36
28
22
17
12
7
1
37
134
178
210
235
258
277
145
331
659
590
542
547
551
550
272
2.32
2.31
2.07
1.90
1.91
1.93
1.93
1.90
$1,994
$431
$143
$1,474
$4,042
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$1,995 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
160
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rotary Stalk Cutter, 2 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
22.0
18.0
15.0
13.0
12.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
144
198
249
297
341
382
421
457
492
526
558
590
620
650
679
708
736
764
181
183
187
193
199
205
210
215
220
225
229
233
236
240
243
246
249
251
60
61
62
64
66
68
70
72
73
75
76
78
79
80
81
82
83
84
171
171
192
234
277
320
362
405
448
490
533
575
618
661
703
746
789
831
642
642
690
788
883
975
1,062
1,149
1,233
1,316
1,396
1,476
1,553
1,631
1,706
1,782
1,857
1,930
12.84
9.17
7.67
7.16
6.79
6.50
6.25
6.05
5.87
5.72
5.58
5.47
5.36
5.26
5.17
5.09
5.02
4.95
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,769
5,151
4,047
3,180
2,473
1,766
1,059
352
618
1,104
867
707
707
707
707
353
173
309
243
191
148
106
64
11
58
103
81
64
49
35
21
4
106
387
516
606
681
745
802
420
955
1,903
1,707
1,568
1,585
1,593
1,594
788
6.69
6.66
5.97
5.49
5.55
5.58
5.58
5.52
$5,770
$1,245
$415
$4,263
$11,693
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$5,769 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Miscellaneous Equipment
161
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rotary Stalk Cutter, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
22.0
18.0
15.0
13.0
12.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
226
313
393
468
537
602
663
721
776
829
881
930
978
1,025
1,072
1,117
1,161
1,205
285
289
296
305
314
323
332
340
347
354
361
367
373
378
383
388
392
397
95
96
99
102
105
108
111
113
116
118
120
122
124
126
128
129
131
132
269
269
303
370
437
504
571
639
706
773
840
908
975
1,042
1,109
1,176
1,244
1,311
1,011
1,011
1,091
1,245
1,393
1,537
1,677
1,813
1,945
2,074
2,202
2,327
2,450
2,571
2,692
2,810
2,928
3,045
20.22
14.44
12.12
11.32
10.72
10.25
9.86
9.54
9.26
9.02
8.81
8.62
8.45
8.29
8.16
8.03
7.91
7.81
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
9,098
8,123
6,382
5,014
3,900
2,786
1,672
558
975
1,741
1,368
1,114
1,114
1,114
1,114
557
273
487
383
301
234
167
100
17
91
162
128
100
78
56
33
6
167
611
812
957
1,075
1,174
1,264
663
1,506
3,001
2,691
2,472
2,501
2,511
2,511
1,243
10.54
10.50
9.42
8.65
8.75
8.79
8.79
8.70
$9,097
$1,962
$654
$6,723
$18,436
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$9,098 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
162
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Row Crop Shredder, 4 Row
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
22.0
18.0
15.0
13.0
12.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
321
443
557
663
762
854
940
1,022
1,101
1,176
1,248
1,319
1,387
1,454
1,519
1,584
1,647
1,709
404
409
419
432
445
458
470
482
493
503
512
521
529
536
543
550
556
562
135
136
140
144
148
153
157
161
164
168
171
174
176
179
181
183
185
187
381
381
429
524
620
715
810
906
1,001
1,096
1,192
1,287
1,382
1,477
1,573
1,668
1,763
1,859
1,434
1,433
1,545
1,763
1,975
2,180
2,377
2,571
2,759
2,943
3,123
3,301
3,474
3,646
3,816
3,985
4,151
4,317
28.68
20.47
17.17
16.03
15.19
14.53
13.98
13.53
13.14
12.80
12.49
12.23
11.98
11.76
11.56
11.39
11.22
11.07
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
12,900
11,518
9,050
7,111
5,531
3,951
2,371
791
1,382
2,468
1,939
1,580
1,580
1,580
1,580
790
387
691
543
427
332
237
142
24
129
230
181
142
111
79
47
8
237
866
1,152
1,357
1,523
1,666
1,792
939
2,135
4,255
3,815
3,506
3,546
3,562
3,561
1,761
14.95
14.89
13.35
12.27
12.41
12.47
12.46
12.33
$12,899
$2,783
$927
$9,532
$26,141
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$12,900 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.280, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Miscellaneous Equipment
163
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Flail Mower, PTO
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
22.0
18.0
15.0
13.0
12.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
176
243
306
364
418
468
516
561
604
645
685
723
761
797
833
869
903
937
222
224
230
237
244
251
258
264
270
276
281
285
290
294
298
302
305
308
74
75
77
79
81
84
86
88
90
92
94
95
97
98
99
101
102
103
423
423
476
582
687
793
899
1,005
1,110
1,216
1,322
1,427
1,533
1,639
1,745
1,850
1,956
2,062
1,001
1,000
1,089
1,262
1,430
1,596
1,759
1,918
2,074
2,229
2,382
2,530
2,681
2,828
2,975
3,122
3,266
3,410
20.02
14.29
12.10
11.47
11.00
10.64
10.35
10.09
9.88
9.69
9.53
9.37
9.24
9.12
9.02
8.92
8.83
8.74
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
7,075
6,317
4,963
3,899
3,032
2,165
1,298
431
758
1,354
1,064
867
867
867
867
433
212
379
298
234
182
130
78
13
71
126
99
78
61
43
26
4
119
652
1,066
1,418
1,734
2,029
2,304
1,252
1,160
2,511
2,527
2,597
2,844
3,069
3,275
1,702
8.12
8.79
8.84
9.09
9.95
10.74
11.46
11.91
$7,077
$1,526
$508
$10,574
$19,685
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$7,075 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.460, Rep. Factor 2 -> 1.7
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
164
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Rotary Mower, Offset 10.7’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
22.0
18.0
15.0
13.0
12.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
249
344
432
514
590
662
729
792
853
911
968
1,022
1,075
1,127
1,178
1,228
1,277
1,325
313
317
325
335
345
355
365
374
382
390
397
403
410
416
421
426
431
436
104
106
108
112
115
118
122
125
127
130
132
134
137
139
140
142
144
145
704
704
792
968
1,144
1,320
1,496
1,672
1,848
2,024
2,200
2,376
2,552
2,728
2,904
3,080
3,256
3,432
1,519
1,520
1,657
1,929
2,194
2,455
2,712
2,963
3,210
3,455
3,697
3,935
4,174
4,410
4,643
4,876
5,108
5,338
30.38
21.71
18.41
17.54
16.88
16.37
15.95
15.59
15.29
15.02
14.79
14.57
14.39
14.23
14.07
13.93
13.81
13.69
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
10,000
8,929
7,016
5,513
4,288
3,063
1,838
613
1,071
1,913
1,503
1,225
1,225
1,225
1,225
612
300
536
421
331
257
184
110
18
100
179
140
110
86
61
37
6
90
718
1,437
2,155
2,873
3,592
4,311
2,424
1,561
3,346
3,501
3,821
4,441
5,062
5,683
3,060
10.93
11.71
12.25
13.37
15.54
17.72
19.89
21.42
$9,999
$2,157
$719
$17,600
$30,475
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$10,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.440, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Miscellaneous Equipment
165
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Vineyard Shredder, 7’
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
25.0
23.0
19.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
190
264
335
402
465
525
581
635
686
735
782
827
871
914
955
996
1,036
1,075
297
298
302
308
315
323
331
338
345
352
359
365
371
376
381
386
391
395
99
99
101
103
105
108
110
113
115
117
120
122
124
125
127
129
130
132
315
315
315
347
410
473
536
599
662
725
788
851
914
977
1,040
1,103
1,166
1,229
1,090
1,089
1,090
1,160
1,295
1,429
1,558
1,685
1,808
1,929
2,049
2,165
2,280
2,392
2,503
2,614
2,723
2,831
21.80
15.56
12.11
10.55
9.96
9.53
9.16
8.87
8.61
8.39
8.20
8.02
7.86
7.72
7.58
7.47
7.36
7.26
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
9,495
8,478
6,661
5,234
4,071
2,908
1,745
582
1,017
1,817
1,427
1,163
1,163
1,163
1,163
582
285
509
400
314
244
174
105
17
95
170
133
105
81
58
35
6
196
715
952
1,122
1,258
1,377
1,480
777
1,593
3,211
2,912
2,704
2,746
2,772
2,783
1,382
8.92
8.99
8.15
7.57
7.69
7.76
7.79
7.74
$9,495
$2,048
$683
$7,877
$20,103
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 357
$9,495 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,500 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.230, Rep. Factor 2 -> 1.4
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
166
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Berm Sweep
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
70
90
110
130
150
170
190
210
230
250
270
290
310
330
350
370
390
25.0
25.0
22.0
18.0
15.0
13.0
12.0
11.0
10.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
5.0
162
224
282
335
385
431
475
517
556
594
631
667
701
735
768
800
832
864
204
207
212
218
225
232
238
244
249
254
259
263
267
271
275
278
281
284
68
69
71
73
75
77
79
81
83
85
86
88
89
90
92
93
94
95
122
122
137
168
198
229
259
290
320
351
381
412
442
473
503
534
564
595
654
654
702
794
883
969
1,051
1,132
1,208
1,284
1,357
1,429
1,499
1,569
1,638
1,705
1,771
1,838
13.08
9.34
7.80
7.22
6.79
6.46
6.18
5.96
5.75
5.58
5.43
5.29
5.17
5.06
4.96
4.87
4.79
4.71
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,519
5,821
4,574
3,594
2,795
1,996
1,197
398
698
1,247
980
799
799
799
799
399
196
349
274
216
168
120
72
12
65
116
91
72
56
40
24
4
99
313
388
439
478
512
541
280
1,058
2,025
1,733
1,526
1,501
1,471
1,436
695
7.41
7.09
6.07
5.34
5.25
5.15
5.03
4.87
$6,520
$1,407
$468
$3,050
$11,445
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 285
$6,519 Purchase Price, Without Sales Tax, Quoted Dec. 2002
2,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing
Miscellaneous Equipment
167
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Water Wagon, 1000 Gal Tank
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
80
110
140
170
200
230
260
290
320
350
380
410
440
470
500
530
560
25.0
25.0
25.0
21.0
18.0
15.0
13.0
12.0
10.0
9.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
110
175
238
295
349
399
446
490
531
571
610
647
683
718
752
785
818
850
207
208
211
216
223
230
236
242
248
254
259
263
268
272
276
279
283
286
69
69
70
72
74
77
79
81
83
85
86
88
89
91
92
93
94
95
210
210
210
245
297
350
402
455
507
560
612
665
717
769
822
874
927
979
751
750
750
828
943
1,056
1,163
1,268
1,369
1,470
1,567
1,663
1,757
1,850
1,942
2,031
2,122
2,210
15.02
9.38
6.82
5.91
5.55
5.28
5.06
4.88
4.72
4.59
4.48
4.38
4.29
4.20
4.13
4.06
4.00
3.95
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
6,620
5,911
4,644
3,649
2,838
2,027
1,216
405
709
1,267
995
811
811
811
811
405
199
355
279
219
170
122
73
12
66
118
93
73
57
41
24
4
170
538
668
755
823
881
930
481
1,144
2,278
2,035
1,858
1,861
1,855
1,838
902
5.34
5.32
4.75
4.34
4.34
4.33
4.29
4.21
$6,620
$1,429
$476
$5,246
$13,771
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$6,620 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
168
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Flat Trailer
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
80
110
140
170
200
230
260
290
320
350
380
410
440
470
500
530
560
25.0
25.0
25.0
21.0
18.0
15.0
13.0
12.0
10.0
9.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
30
48
65
81
96
109
122
134
146
157
167
177
187
197
206
215
224
233
57
57
58
59
61
63
65
66
68
70
71
72
73
75
76
77
78
78
19
19
19
20
20
21
22
22
23
23
24
24
24
25
25
26
26
26
58
58
58
67
82
96
110
125
139
153
168
182
197
211
225
240
254
269
207
206
206
227
259
289
319
347
376
403
430
455
481
508
532
558
582
606
4.14
2.58
1.87
1.62
1.52
1.45
1.39
1.33
1.30
1.26
1.23
1.20
1.17
1.15
1.13
1.12
1.10
1.08
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
1,815
1,621
1,274
1,001
779
557
335
113
194
347
273
222
222
222
222
111
54
97
76
60
47
33
20
3
18
32
25
20
16
11
7
1
47
147
183
207
226
241
255
132
313
623
557
509
511
507
504
247
1.46
1.45
1.30
1.19
1.19
1.18
1.18
1.15
$1,813
$390
$130
$1,438
$3,771
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$1,815 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Miscellaneous Equipment
169
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Border Blocker
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
80
110
140
170
200
230
260
290
320
350
380
410
440
470
500
530
560
25.0
25.0
25.0
21.0
18.0
15.0
13.0
12.0
10.0
9.0
9.0
8.0
7.0
7.0
6.0
6.0
6.0
5.0
92
146
197
245
290
331
370
407
441
475
507
537
567
596
625
652
680
707
172
173
175
180
185
191
196
201
206
211
215
219
223
226
229
232
235
238
57
58
58
60
62
64
65
67
69
70
72
73
74
75
76
77
78
79
147
147
147
171
208
245
281
318
355
392
428
465
502
538
575
612
648
685
596
597
595
656
745
831
912
993
1,071
1,148
1,222
1,294
1,366
1,435
1,505
1,573
1,641
1,709
11.92
7.46
5.41
4.69
4.38
4.16
3.97
3.82
3.69
3.59
3.49
3.41
3.33
3.26
3.20
3.15
3.10
3.05
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
5,500
4,911
3,859
3,032
2,358
1,684
1,010
336
589
1,052
827
674
674
674
674
337
165
295
232
182
141
101
61
10
55
98
77
61
47
34
20
3
119
376
468
528
576
616
650
338
928
1,821
1,604
1,445
1,438
1,425
1,405
688
4.33
4.25
3.74
3.37
3.36
3.33
3.28
3.21
$5,501
$1,187
$395
$3,671
$10,754
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$5,500 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
170
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Front End Loader
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
50
80
110
140
170
200
230
260
290
320
350
380
410
440
470
500
530
560
25.0
25.0
25.0
25.0
25.0
25.0
22.0
19.0
17.0
16.0
14.0
13.0
12.0
11.0
11.0
10.0
9.0
9.0
83
133
183
232
279
324
368
409
449
486
523
558
592
624
656
687
717
746
260
260
261
262
264
267
272
277
282
287
292
297
302
306
311
315
319
323
87
87
87
87
88
89
91
92
94
96
97
99
101
102
104
105
106
108
433
433
433
433
433
433
498
562
627
692
757
822
887
952
1,017
1,082
1,147
1,211
1,114
1,114
1,114
1,113
1,113
1,113
1,229
1,340
1,452
1,561
1,669
1,776
1,882
1,984
2,088
2,189
2,289
2,388
22.28
13.93
10.13
7.95
6.55
5.57
5.34
5.15
5.01
4.88
4.77
4.67
4.59
4.51
4.44
4.38
4.32
4.26
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
8,343
7,449
5,853
4,599
3,577
2,555
1,533
511
894
1,596
1,254
1,022
1,022
1,022
1,022
511
250
447
351
276
215
153
92
15
83
149
117
92
72
51
31
5
350
1,110
1,377
1,556
1,697
1,816
1,917
994
1,577
3,302
3,099
2,946
3,006
3,042
3,062
1,525
4.42
4.62
4.34
4.12
4.21
4.26
4.29
4.27
$8,343
$1,799
$600
$10,817
$21,559
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 714
$8,343 Purchase Price, Without Sales Tax, Quoted Dec. 2002
5,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.160, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Miscellaneous Equipment
171
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Orchard Trimmer, Small Range
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
21.0
19.0
17.0
15.0
14.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
7.0
1,187
1,380
1,559
1,724
1,879
2,024
2,162
2,293
2,418
2,539
2,656
2,770
2,880
2,988
3,094
3,198
3,300
3,400
1,237
1,268
1,307
1,344
1,379
1,412
1,443
1,471
1,497
1,522
1,545
1,566
1,586
1,605
1,622
1,638
1,654
1,669
412
423
436
448
460
471
481
490
499
507
515
522
529
535
541
546
551
556
2,375
2,375
2,771
3,167
3,563
3,959
4,354
4,750
5,146
5,542
5,938
6,334
6,729
7,125
7,521
7,917
8,313
8,709
3,929
4,715
5,501
6,286
7,072
7,858
8,644
9,430
10,216
11,001
11,787
12,573
13,359
14,145
14,930
15,716
16,502
17,288
9,377
10,161
11,574
12,969
14,353
15,724
17,084
18,434
19,776
21,111
22,441
23,765
25,083
26,398
27,708
29,015
30,320
31,622
18.75
16.94
16.53
16.21
15.95
15.72
15.53
15.36
15.21
15.08
14.96
14.85
14.75
14.67
14.58
14.51
14.44
14.37
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
37,700
33,661
26,448
20,781
16,163
11,545
6,927
2,309
4,039
7,213
5,667
4,618
4,618
4,618
4,618
2,309
1,131
2,020
1,587
1,247
970
693
416
69
377
673
529
416
323
231
139
23
303
2,424
4,847
7,270
9,695
12,118
14,541
8,180
8,419
16,839
16,839
16,839
16,839
16,839
16,839
8,419
14,269
29,169
29,469
30,390
32,445
34,499
36,553
19,000
13.32
13.61
13.75
14.18
15.14
16.10
17.06
17.73
$37,700
$8,133
$2,711
TOTAL
$59,378 $117,872 $225,794
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,142
$37,700 Purchase Price, Without Sales Tax, Quoted Dec. 2002
15,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /GallonDiesel, Plus 5.58% Sales Tax
8.00 Gal/Hour with 0 PTO HP, at 50 % Load Factor
172
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Orchard Trimmer, Mid Range
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
21.0
19.0
17.0
15.0
14.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
7.0
3,311
3,852
4,350
4,812
5,243
5,648
6,032
6,398
6,748
7,086
7,413
7,729
8,038
8,339
8,634
8,923
9,207
9,487
3,451
3,538
3,646
3,750
3,848
3,940
4,025
4,105
4,178
4,247
4,311
4,370
4,425
4,477
4,526
4,572
4,615
4,656
1,150
1,179
1,215
1,250
1,283
1,313
1,342
1,368
1,393
1,416
1,437
1,457
1,475
1,492
1,509
1,524
1,538
1,552
6,628
6,628
7,732
8,837
9,941
11,046
12,151
13,255
14,360
15,464
16,569
17,674
18,778
19,883
20,987
22,092
23,197
24,301
3,929
4,715
5,501
6,286
7,072
7,858
8,644
9,430
10,216
11,001
11,787
12,573
13,359
14,145
14,930
15,716
16,502
17,288
19,131
19,912
22,444
24,935
27,387
29,805
32,194
34,556
36,895
39,214
41,517
43,803
46,075
48,336
50,586
52,827
55,059
57,284
38.26
33.19
32.06
31.17
30.43
29.81
29.27
28.80
28.38
28.01
27.68
27.38
27.10
26.85
26.62
26.41
26.22
26.04
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
105,200
93,929
73,801
57,986
45,100
32,214
19,328
6,442
11,271
20,128
15,815
12,886
12,886
12,886
12,886
6,443
3,156
5,636
4,428
3,479
2,706
1,933
1,160
193
1,052
1,879
1,476
1,160
902
644
387
64
845
6,763
13,526
20,289
27,051
33,814
40,577
22,825
8,419
16,839
16,839
16,839
16,839
16,839
16,839
8,419
24,743
51,245
52,084
54,653
60,384
66,116
71,849
37,944
23.09
23.91
24.31
25.50
28.18
30.85
33.53
35.41
105,201
$22,691
TOTAL
$7,564 $165,690 $117,872 $419,018
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,142
$105,200 Purchase Price, Without Sales Tax, Quoted Dec. 2002
15,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /GallonDiesel, Plus 5.58% Sales Tax
8.00 Gal/Hour with 0 PTO HP, at 50 % Load Factor
Miscellaneous Equipment
173
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Orchard Trimmer, Heavy Duty
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
21.0
19.0
17.0
15.0
14.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
8.0
7.0
7.0
5,099
5,932
6,699
7,410
8,073
8,697
9,289
9,852
10,392
10,912
11,415
11,903
12,378
12,842
13,296
13,741
14,179
14,609
5,314
5,449
5,615
5,774
5,926
6,067
6,199
6,321
6,434
6,540
6,638
6,729
6,815
6,895
6,970
7,041
7,107
7,170
1,771
1,816
1,872
1,925
1,975
2,022
2,066
2,107
2,145
2,180
2,213
2,243
2,272
2,298
2,323
2,347
2,369
2,390
10,206
10,206
11,907
13,608
15,309
17,010
18,711
20,412
22,113
23,814
25,515
27,216
28,917
30,618
32,319
34,020
35,721
37,422
3,929
4,715
5,501
6,286
7,072
7,858
8,644
9,430
10,216
11,001
11,787
12,573
13,359
14,145
14,930
15,716
16,502
17,288
27,339
28,118
31,594
35,003
38,355
41,654
44,909
48,122
51,300
54,447
57,568
60,664
63,741
66,798
69,838
72,865
75,878
78,879
54.68
46.86
45.13
43.75
42.62
41.65
40.83
40.10
39.46
38.89
38.38
37.92
37.49
37.11
36.76
36.43
36.13
35.85
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
162,000
144,643
113,648
89,295
69,452
49,609
29,766
9,923
17,357
30,995
24,353
19,843
19,843
19,843
19,843
9,922
4,860
8,679
6,819
5,358
4,167
2,977
1,786
298
1,620
2,893
2,273
1,786
1,389
992
595
99
1,302
10,414
20,829
31,243
41,657
52,071
62,486
35,148
8,419
16,839
16,839
16,839
16,839
16,839
16,839
8,419
33,558
69,820
71,113
75,069
83,895
92,722
101,549
53,886
31.32
32.58
33.19
35.03
39.15
43.27
47.39
50.29
161,999
$34,944
TOTAL
$11,647 $255,150 $117,872 $581,612
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,142
$162,000 Purchase Price, Without Sales Tax, Quoted Dec. 2002
15,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /GallonDiesel, Plus 5.58% Sales Tax
8.00 Gal/Hour with 0 PTO HP, at 50 % Load Factor
174
Miscellaneous Equipment
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Tractor Autopilot System
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,100
2,200
25.0
25.0
25.0
25.0
22.0
20.0
18.0
17.0
15.0
14.0
13.0
13.0
12.0
11.0
11.0
10.0
10.0
9.0
1,038
1,245
1,453
1,660
1,868
2,075
2,283
2,490
2,698
2,905
3,113
3,320
3,528
3,735
3,943
4,150
4,358
4,565
1,295
1,295
1,295
1,295
1,301
1,307
1,313
1,320
1,326
1,332
1,338
1,345
1,351
1,357
1,363
1,370
1,376
1,382
432
432
432
432
434
436
438
440
442
444
446
448
450
452
454
457
459
461
4,648
4,648
4,648
4,648
5,229
5,810
6,391
6,972
7,553
8,134
8,715
9,296
9,877
10,458
11,039
11,620
12,201
12,782
8,035
8,035
8,035
8,035
8,832
9,628
10,425
11,222
12,019
12,815
13,612
14,409
15,206
16,002
16,799
17,597
18,394
19,190
16.07
13.39
11.48
10.04
9.81
9.63
9.48
9.35
9.25
9.15
9.07
9.01
8.94
8.89
8.84
8.80
8.76
8.72
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
41,500
37,054
29,114
22,875
17,792
12,709
7,626
2,543
4,446
7,940
6,239
5,083
5,083
5,083
5,083
2,542
1,245
2,223
1,747
1,373
1,068
763
458
76
415
741
582
458
356
254
153
25
593
4,743
9,485
14,229
18,971
23,715
28,457
16,007
6,699
15,647
18,053
21,143
25,478
29,815
34,151
18,650
4.69
5.48
6.32
7.40
8.92
10.44
11.95
13.06
$41,499
$8,953
$2,984
$116,200
$169,636
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 2,857
$41,500 Purchase Price, Without Sales Tax, Quoted Dec. 2002
20,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> *, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Miscellaneous Equipment
175
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Truck, Mixer/Feeder w/Scales
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
588
882
1,177
1,471
1,765
2,059
2,353
2,647
2,941
3,235
3,530
3,824
4,118
4,412
4,706
5,000
5,294
5,588
1,475
1,475
1,475
1,477
1,486
1,494
1,503
1,512
1,521
1,530
1,538
1,547
1,556
1,565
1,574
1,583
1,591
1,600
492
492
492
492
495
498
501
504
507
510
513
516
519
522
525
528
530
533
1,674
1,674
1,674
1,744
2,093
2,442
2,790
3,139
3,488
3,837
4,186
4,534
4,883
5,232
5,581
5,930
6,278
6,627
1,533
2,300
3,067
3,833
4,600
5,367
6,134
6,900
7,667
8,434
9,200
9,967
10,734
11,500
12,267
13,034
13,800
14,567
6,586
7,353
8,120
9,017
10,439
11,860
13,281
14,702
16,124
17,546
18,967
20,388
21,810
23,231
24,653
26,075
27,493
28,915
32.93
24.51
20.30
18.03
17.40
16.94
16.60
16.34
16.12
15.95
15.81
15.68
15.58
15.49
15.41
15.34
15.27
15.22
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
41,524
37,075
29,130
22,888
17,802
12,716
7,630
2,544
4,449
7,945
6,242
5,086
5,086
5,086
5,086
2,543
1,246
2,225
1,748
1,373
1,068
763
458
76
415
742
583
458
356
254
153
25
214
1,708
3,417
5,125
6,834
8,542
10,250
5,766
6,572
13,143
13,143
13,143
13,143
13,143
13,143
6,572
12,896
25,763
25,133
25,185
26,487
27,788
29,090
14,982
15.05
15.03
14.66
14.69
15.45
16.21
16.97
17.48
$41,523
$8,957
$2,986
$41,856
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$41,524 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 5, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
6.00 Gallons Per Hour Fuel Consumption
176
Feeding Equipment
$92,002 $187,324
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Mixer/Feeder Wagon w/Scales
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
15.0
10.0
8.0
6.0
5.0
4.0
4.0
3.0
3.0
3.0
3.0
2.0
2.0
2.0
2.0
2.0
2.0
2.0
2,548
3,480
4,284
5,015
5,701
6,358
6,995
7,618
8,231
8,836
9,434
10,028
10,618
11,204
11,788
12,370
12,949
13,527
1,466
1,597
1,701
1,784
1,852
1,910
1,959
2,003
2,043
2,079
2,112
2,143
2,172
2,200
2,227
2,253
2,277
2,301
1,222
1,331
1,418
1,487
1,544
1,591
1,633
1,669
1,702
1,732
1,760
1,786
1,810
1,834
1,856
1,877
1,898
1,918
2,234
3,350
4,467
5,584
6,701
7,817
8,934
10,051
11,168
12,284
13,401
14,518
15,635
16,752
17,868
18,985
20,102
21,219
7,470
9,758
11,870
13,870
15,798
17,676
19,521
21,341
23,144
24,931
26,707
28,475
30,235
31,990
33,739
35,485
37,226
38,965
37.35
32.53
29.68
27.74
26.33
25.25
24.40
23.71
23.14
22.66
22.26
21.90
21.60
21.33
21.09
20.87
20.68
20.51
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
42,274
37,745
29,657
23,302
18,124
12,946
7,768
2,590
4,529
8,088
6,355
5,178
5,178
5,178
5,178
2,589
1,268
2,265
1,779
1,398
1,087
777
466
78
1,057
1,887
1,483
1,165
906
647
388
65
1,084
3,438
4,264
4,820
5,258
5,623
5,939
3,077
7,938
15,678
13,881
12,561
12,429
12,225
11,971
5,809
37.04
36.58
32.39
29.31
29.00
28.53
27.93
27.11
$42,273
$9,118
$7,598
$33,503
$92,492
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 428
$42,274 Purchase Price, Without Sales Tax, Quoted Dec. 2002
3,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 3, Rep. Factor 1 -> 0.190, Rep. Factor 2 -> 1.3
6.00 % of Avg. Investment Charged for Opportunity Interest
5.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
Feeding Equipment
177
Arizona Farm Machinery Costs, 2003|2004 — Arizona Cooperative Extension
Skip Loader, Wheeled
TABLE A. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
STRAIGHT LINE METHOD
Hours
Used
Yrs To
Trade
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
25.0
25.0
25.0
24.0
20.0
17.0
15.0
13.0
12.0
11.0
10.0
9.0
9.0
8.0
8.0
7.0
7.0
6.0
1,598
2,349
3,031
3,644
4,198
4,703
5,171
5,607
6,019
6,411
6,786
7,148
7,497
7,838
8,169
8,494
8,812
9,125
3,018
3,072
3,160
3,264
3,386
3,501
3,607
3,704
3,792
3,873
3,946
4,014
4,076
4,133
4,186
4,235
4,281
4,323
1,006
1,024
1,053
1,088
1,129
1,167
1,202
1,235
1,264
1,291
1,315
1,338
1,359
1,378
1,395
1,412
1,427
1,441
3,883
3,883
3,883
4,045
4,854
5,663
6,472
7,281
8,090
8,899
9,708
10,517
11,326
12,135
12,944
13,753
14,562
15,371
982
1,473
1,965
2,456
2,947
3,438
3,929
4,420
4,911
5,402
5,894
6,385
6,876
7,367
7,858
8,349
8,840
9,332
12,724
13,211
13,699
14,497
16,514
18,472
20,381
22,247
24,076
25,876
27,649
29,402
31,134
32,851
34,552
36,243
37,922
39,592
63.62
44.04
34.25
28.99
27.52
26.39
25.48
24.72
24.08
23.52
23.04
22.62
22.24
21.90
21.60
21.32
21.07
20.84
TABLE B. PROJECTED ANNUAL COSTS AND COST PER HOUR OF USE
MACRS METHOD (7-year PROPERTY)
Beg
Year
Book
Value
Depr
Opp
Int
Thi
Repairs
Fuel
& Oil
Total
Cost
Per Hr
1
2
3
4
5
6
7
8
96,311
85,992
67,565
53,087
41,290
29,493
17,696
5,899
10,319
18,427
14,478
11,797
11,797
11,797
11,797
5,899
2,889
5,160
4,054
3,185
2,477
1,770
1,062
177
963
1,720
1,351
1,062
826
590
354
59
495
3,963
7,925
11,887
15,850
19,813
23,775
13,373
4,210
8,419
8,419
8,419
8,419
8,419
8,419
4,210
18,876
37,689
36,227
36,350
39,369
42,389
45,407
23,718
22.02
21.99
21.13
21.20
22.97
24.73
26.49
27.67
$96,311
$20,774
$6,925
$97,081
TOTAL
NOTE: Purchased At Midyear 1, Average Annual Hours Used Is 1,714
$96,311 Purchase Price, Without Sales Tax, Quoted Dec. 2002
12,000 Hours To Wearout, 25 Years Maximum Life
RFV Group-> 4, Rep. Factor 1 -> 0.007, Rep. Factor 2 -> 2.0
6.00 % of Avg. Investment Charged for Opportunity Interest
2.00 % of Avg. Investment Charged for Property Tax, Housing & Ins
$0.809 /Gallon Diesel, Plus 5.58% Sales Tax
5.00 Gal/Hou with 90 PTO HP, at 60 % Load Factor
178
Feeding Equipment
$58,934 $280,025