The other concern that farmers have is when they're purchasing higher-technology equipment, equipment that comes with global positioning and advanced computer systems, they're depreciating those at the rate of the iron. It's a computer system, so if they spend $20,000 in technology on these combines and tractors, they're not able to depreciate that at the levels they should be, because they fall under the umbrella of the equipment.
On February 8th, 2007. See this statement in context.