Depreciation Patterns for Agricultural Machinery

A flexible functional form model is used to estimate remaining-value equations for eleven major types of farm machinery. Data used in estimation were obtained from ten years of machinery auctions. Remaining values were found to be influenced by machinery condition, use, manufacturer, and age. Macroeconomic variables were significant explanatory variables for most types of machinery. Estimated depreciation patterns varied by machinery type, demonstrating the need for updated machinery-specific remaining-value equations. Reduced-form equations are presented for use in applied economic analysis.