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{"sheet":"Depreciation tool","index":0,"n_rows":30,"n_cols":12,"rows_kept":30,"cut":false,"hidden":false,"merged":[[1,1,1,11],[2,7,2,10],[29,1,31,11],[26,1,27,11]]}
[]
[null,"Market value farm depreciation calculation tool"]
[null,null,null,null,null,null,null,"Plant depreciation allocation by usage"]
[null,"Plant & equipment","Opening market plant value","Suggested market value of depreciation rate","Nominated market value of depreciation rate","Closing market plant value","Market value of depreciation","Off farm private use","Off farm contracting","Livestock & pasture","Crop","Total useage allocation"]
[null,"Private vehicles",86000,0.18,{"$f":"D5","v":0.18},{"$f":"C5-(C5*E5)","v":70520},{"$f":"C5-F5","v":15480},0.3,null,0.7,null,{"$f":"IF(SUM(H5:K5)=0%,\"\",IF(SUM(H5:K5)=100%,SUM(H5:K5),\"Error\"))","v":1}]
[null,"Farm vehicles",56000,0.18,{"$f":"D6","v":0.18},{"$f":"C6-(C6*E6)","v":45920},{"$f":"C6-F6","v":10080},null,0.1,0.7,0.2,{"$f":"IF(SUM(H6:K6)=0%,\"\",IF(SUM(H6:K6)=100%,SUM(H6:K6),\"Error\"))","v":1}]
[null,"Farming plant - motorised",45000,0.1,0.1,40500,4500,null,0.2,0.1,0.7,1]
[null,"Farming plant - implements",28000,0.05,0.05,26600,1400,null,null,null,null,""]
[null,"Cotton plant",null,0.05,null,0,0,null,null,null,null,{"$f":"IF(SUM(H9:K9)=0%,\"\",IF(SUM(H9:K9)=100%,SUM(H9:K9),\"Error\"))","v":""}]
[null,"Other crop plant",null,0.05,null,0,0,null,null,null,null,""]
[null,"Irrigation plant",null,0.05,null,0,0,null,null,null,null,""]
[null,"Hay/Silage plant",null,0.05,null,0,0,null,null,null,null,""]
[null,"Sheep plant",45620,0.02,0.02,44707.6,912.40000000000146,null,null,1,null,1]
[null,"Cattle plant",15600,0.02,0.02,15288,312,null,null,1,null,1]
[null,"Other livestock plant",null,0.05,null,0,0,null,null,null,null,{"$f":"IF(SUM(H15:K15)=0%,\"\",IF(SUM(H15:K15)=100%,SUM(H15:K15),\"Error\"))","v":""}]
[null,"Office equipment",5600,0.25,0.25,4200,1400,null,null,1,null,1]
[null,"Small tools",62300,0.18,0.18,51086,11214,null,null,1,null,1]
[null,"Total plant value",{"$f":"SUM(C5:C17)","v":344120},null,{"$f":"1-F18/C18","v":0.13163547599674541},{"$f":"SUM(F5:F17)","v":298821.59999999998},{"$f":"SUM(G5:G17)","v":45298.400000000001}]
[]
[null,null,"Depreciation allocation","% total depreciation allocation"]
[null,"Off farm - private",{"$f":"SUMPRODUCT($H$5:$H$17,$G$5:$G$17)","v":4644},{"$f":"C21/$C$25","v":0.10252017731310598}]
[null,"Off farm - contracting",{"$f":"SUMPRODUCT($I$5:$I$17,$G$5:$G$17)","v":1908},{"$f":"C22/$C$25","v":4.2120693004609432E-2}]
[null,"Livestock & pasture",{"$f":"SUMPRODUCT($J$5:$J$17,$G$5:$G$17)","v":32180.400000000001},0.71040919767585609]
[null,"Crop",{"$f":"SUMPRODUCT($K$5:$K$17,$G$5:$G$17)","v":5166},0.11404376313512177]
[null,"Whole farm plant",{"$f":"SUM(G5:G17)","v":45298.400000000001},1]
[]
[null,"Farm management depreciation statement. This tool calculates a single year of depreciation on a range of pooled plant and equipment classes by enterprise. The calculated depreciation values are suited to management accounts only. The tool is unsuitable for taxation purposes as the rates of depreciation used are estimated market values not tax values of depreciation."]
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[null,"Disclaimer: This decision support tool is produced by Agrista. The contents do not constitute management or business advice and should not be relied on as such. Before taking any action in relation to a matter described in this decision support tool, you should seek independent advice from a qualified professional. Agrista accepts no responsibility for any loss or damage resulting from reliance on the contents of this tool."]