This article describes a poultry house depreciation decision tool designed for use by Extension educators, accountants, lenders, and contract poultry growers. The majority of production and marketing decisions are made by the vertically integrated firm, but the contract poultry grower has three options for depreciation expenses related to construction of the poultry house, which can improve cash flow. The software tool described here allows contract poultry growers to estimate changes in taxable income arising from contract poultry production from each option the Internal Revenue Service provides for single-purpose agriculture structures. It is available to interested users in a Microsoft Excel spreadsheet.
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Pruitt, J. (2012). Poultry House Depreciation Tool. The Journal of Extension, 50(2), Article 55. https://tigerprints.clemson.edu/joe/vol50/iss2/55