10993.1     CHARGE FOR TRACTOR USAGE 
(Renumbered 2/65)

The annual charge for tractor usage, which is included in the unit price for a tractor hour, will be computed by dividing the equipment's value (original purchase price ignoring trade-ins) by ten. This charge will be made in lieu of depreciation each year the tractor is in use regardless of the number of years it is used. If the tractor is disposed of or retired during the year, the charge will be a proportionate fraction of the annual charge.

Report of Farming Operations