2026-07-09http://hdl.handle.net/123456789/536617Six depreciation methods were used to simulate the value of farm tractors with indexed and expected prices. Accuracy of simulated values was evaluated using paired t-tests of mean absolute percentage errors and forecast accuracy regression models. Results varied with age and use. Some depreciation methods were more accurate than others.USE OF ALTERNATIVE DEPRECIATION METHODS TO ESTIMATE FARM TRACTOR VALUESText