LaDue, Eddy L.2019-10-152019-10-151982-07https://hdl.handle.net/1813/69056A.E. Ext. 82-22An appropriate method of analyzing dairy cow leases compared to purchasing the cows with borrowed money is developed and explained, A set of forms and tables are presented which allow incorporation of new cost recovery methods and the time value of money into calculation of the after tax profitability and cash flow impacts of a lease. An example farm and lease situation are used throughout the discussion to illustrate use of the procedure.en-USreport