Forget depreciating the land--it will probably apreciate over time. Around here land went from about $1500/ac 15 years ago to almost $5000/ac and in the last 2-3 years back to $1500/ac. Barn can be depreciated and the accountant has a schedule. Same with fence and tile, real question is when were they put in and how long will they last. Here the ground is pretty sandy so tile fills in pretty fast. and fence posts can rot off in a couple of years depending on the wood used. BTW I use a CPA that used to work for the IRS--she KNOWS the rules. She has kept me out of trouble more often then not.
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Today's Featured Article - Show Coverage: Godfrey, Illinois Country Days - by Cindy Ladage. Except for last fourth of July's Old Gold show in Springfield, Illinois, I don't remember when it was so hot. Nevertheless, the heat didn't keep vendors and visitors alike from enjoying the third annual Country Day's Event. Jane Elliott said the event was originally a one man show. "Barry Seiler, owner of Country Town Farm Supply store used to invite people up to the Johne Deere store. He would give hats and a free meal for everyone that brings a tractor." Elliott said while this
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