Impact of Milk Income Loss Contract (MILC) and Section 179 Expensing on Rates of Return for Alternative Dairy Systems
Eberle, Phillip; Moody, Darren; Rendleman, C.; Peterson, William
2006

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Abstract

The impact of the Milk Income Loss Contract (MILC) and Section 179 expensing on internal rate of returns (IRR) for three dairy systems, a 120-cow grazing, a 120-cow conventional, and 600-cow concentrated was evaluated. With MILC, the grazing and conventional systems had higher IRRs. Without MILC, the 600- cow dairy had the highest IRR. Without Sec. 179, IRRs declined proportionally more for grazing and conventional systems.

Details

Title Impact of Milk Income Loss Contract (MILC) and Section 179 Expensing on Rates of Return for Alternative Dairy Systems
Author(s) Eberle, Phillip
Moody, Darren
Rendleman, C.
Peterson, William
Subject(s)
Issue Date 2006
Publication Type Journal Article
DOI and Other Identifiers 10.22004/ag.econ.190701
Record Identifier https://ageconsearch.umn.edu/record/190701
PURL Identifier http://purl.umn.edu/190701
Published in
Journal of the ASFMRA (American Society of Farm Managers and Rural Appraisers)
Volume 2006
Page Range 123 - 130
Total Pages 8
Record Appears in American Society of Farm Managers and Rural Appraisers (ASFMRA) > Journal of the ASFMRA

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