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dc.contributor.authorLaDue, Eddy L.
dc.contributor.authorSnyder, Darwin P.
dc.descriptionA.E. Ext. 88-18
dc.description.abstractThe Internal Revenue Service has provided safe harbor values that may be used by dairy farmers electing to capitalize preproductive costs for raised dairy replacements. The options provided by the safe harbor rules are reviewed along with factors affecting the capitalization decision. Procedures for determining and using values from own-farm data as well as the safe harbor values are suggested. Completed sample forms illustrate the calculations and blank forms are provided for field use.
dc.publisherCharles H. Dyson School of Applied Economics and Management, Cornell University
dc.titleDetermination and Use of Capitalization Values for Raised Dairy Replacements After Safe Harbor Ruling

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