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Southern Illinois University Harrow and Basis Applied to Replant to Corn. Trial ID: 14-6C-W35 Location: Belleville Res. Center Trial Year: 2014 Investigator: Ronald F. Kraus Trial Status: F one-year/final
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Harrow and basis applied refers to the calculation and allocation of agricultural machinery expenses.
Farmers and agricultural businesses are required to file harrow and basis applied.
Harrow and basis applied is filled out by recording all relevant expenses related to agricultural machinery and then calculating the depreciation.
The purpose of harrow and basis applied is to accurately report the depreciation expenses of agricultural machinery for tax purposes.
Information such as the cost of the machinery, its useful life, and the method of depreciation used must be reported on harrow and basis applied.
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