Farm Equipment Leasing: A New Financial Strategy

机译：农用设备租赁：一种新的财务战略

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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 over $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.

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Serletis, W. S.;
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年度 1987
页码 1-41
总页数 41
原文格式 PDF
正文语种 eng
中图分类工业技术;
关键词
Financial management; Leasing; Agricultural machinery; Assets; Taxes; Liabilities; Farms; Expenses; Dairies; Livestock; Farm crops; Grain crops;

机译：财务管理;租赁;农业机械;资产;税收;负债;农场;费用;奶制品;畜牧业;农作物;粮食作物;

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机译：税收和财务报告担忧对租赁公司租赁类型决策的影响：资本租赁，运营租赁和综合租赁（运营租赁）。
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机译：开发一套简化的格鲁吉亚小城市和县的程序财务管理。产品编号3：确定修理或更换水表和模型以评估租赁与采购设备的成本效益的模型

Farm Equipment Leasing: A New Financial Strategy

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