Literaturnachweis - Detailanzeige
| Autor/in | Serletis, William S. |
|---|---|
| Institution | Economic Research Service (USDA), Washington, DC. |
| Titel | Farm Equipment Leasing. A New Financial Strategy. Staff Report No. AGES870302. |
| Quelle | (1987), (46 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Agricultural Machinery; Agricultural Production; Agricultural Trends; Capital; Credit (Finance); Farm Accounts; Farm Management; Farmers; Financial Policy; Income; Money Management; Tractors |
| Abstract | For farmers with high debt/asset ratios, leasing is an attractive option for securing the use of farm machinery. Under the current tax laws, financial leasing carries lower after-tax costs than loan purchasing. By size, farms with more than $500,000 in sales had the highest proportion of U.S. expenditures for farm equipment leasing. By region, the Pacific States, Corn Belt, Delta-Southern Plains, and Northern Plains regions accounted for the largest proportion of expenditures. By farm type, cash grain, dairy, general livestock, and field-general crop farms recorded the largest proportion of leases. Because many are large farms, they require the use of large equipment whose resale caters to a very limited segment of the farm sector. Without an obligation to purchase, these farms are protected by leasing from the decline in the equipment's market value. (Author/KC) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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