... assets. Cost of capital Taxation Bonus depreciation Farm investment Section 179 Figure 3 Section 179, bonus and total accelerated share of total depreciation deduction Figure 4 displays the percent of operations utilizing the accelerated depreciation deductions by year...

... and equipment investment by between $6,081 and $9,679. Taxation Bonus depreciation Cost recovery Farm capital investment Section 179 Synthetic panel data Farming requires a substantial investment in physical capital – machinery, equipment, and other depreciable property. Based on the USDA’s...