Polzin, Leonard; Wolf, Christopher A.; Black, J. Roy - In: Agricultural Finance Review 78 (2018) 3, pp. 364-375
Purpose: The purpose of this paper is to examine the use of accelerated depreciation deductions, which includes Section 179 and bonus depreciation, taken in the first year of asset life by Michigan farms. The frequency, value and influence of accelerated depreciation on farm investment are also...