@article{Pederson:279807,
      recid = {279807},
      author = {Pederson, Glenn D. and Gill, Eric E.},
      title = {Leasing as an Alternative Method of Financing for  Agricultural Cooperatives},
      address = {1990-02},
      number = {1502-2018-7708},
      pages = {64},
      year = {1990},
      abstract = {Economic incentives for agricultural cooperatives to lease  capital assets such as structures, machinery, equipment,  and other depreciable items are explored and illustrated.  Selected aspects of lease contracts are reviewed. The lease  or purchase problem is analyzed using capital budgeting  (discounted cash flow) and wholefirm financial simulation  methods. Results for a case farmer cooperative situation  are compared under pre- and post-1986 Tax Reform Act rules  and various interest rate and lease rate conditions. The  analyses suggest that the attractiveness of facility  leasing for cooperatives has declined in the post-1986  period. However, leasing will likely continue to be used  selectively by farmer cooperatives.},
      url = {http://ageconsearch.umn.edu/record/279807},
      doi = {https://doi.org/10.22004/ag.econ.279807},
}