Depreciation

Year

Trees
1
2
3
4
5
6
7
8
9
10

TOTAL

5 Year MACRS Values

7 Year MACRS Values

20%
32%
19.20%
11.52%
11.52%
5.76%

14.29%
24.49%
17.49%
12.49%
8.93%
8.92%
8.93%
4.46%

Wells

Pump

Barn

$25,722
$44,082
$31,482
$22,482
$16,074
$16,056
$16,074
$8,028
$0

$4,800
$7,680
$4,608
$2,765
$2,765
$1,382
$0

$1,000
$1,600
$960
$576
$576
$288
$0

$13,000
$20,800
$12,480
$7,488
$7,488
$3,744
$0

$180,000

$24,000

$5,000

$65,000

Fencing
Roads
Gate
$15,840
$2,000
$1,300
$25,344
$3,200
$2,080
$15,206
$1,920
$1,248
$9,124
$1,152
$749
$9,124
$1,152
$749
$4,562
$576
$374
$0
$0
$0

$79,200

$10,000

$6,500

Irrigation Hose
Piping
$1,400
$2,240
$1,344
$806
$806
$403
$0

$7,000

Total Depreciation
$68,762
$119,946
$87,600
$61,553
$51,233
$36,285
$21,200
$10,102
$518
$0
$457,200

Storage Tank
$3,000
$4,800
$2,880
$1,728
$1,728
$864
$0

$700
$1,120
$672
$403
$403
$202
$0

$15,000

$3,500

Tractor

Storage Bins

$6,000
$9,600
$5,760
$3,456
$3,456
$1,728
$0

$1,000
$1,600
$960
$576
$576
$288
$0

$30,000

$5,000

Electricity

$2,000
$3,200
$1,920
$1,152
$1,152
$576
$0

$10,000

Water Storage

$1,800
$2,880
$1,728
$1,037
$1,037
$518
$0
$9,000

Additional Fencing

$1,600
$2,560
$1,536
$922
$922
$461
$0

$8,000