Depreciation methods for agricultural tractors and risk modeling: application of the Monte Carlo method

ABSTRACT: This study analyzed the performance of five depreciation methods (straight-line, exponential depreciation method, sum-of-the-years’-digits, inverse sum-of-the-years’-digits, and sinking fund) applied to three models of agricultural tractors over a ten-year horizon. Additionally, a risk ana...

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Autores principales:	Gustavo Freitas Bastos Silva, Luís Carlos de Freitas, Márcio Lopes da Silva, Adalberto Brito de Novaes, Alcebíades Rebouças São José, Leonardo Antero de Araujo Martins
Formato:	Artigo
Lenguaje:	Inglês
Publicado:	Universidade Federal de Santa Maria 2026-04-01
Colección:	Ciência Rural
Materias:	machinery depreciation exponential depreciation method straight-line method
Acceso en línea:	http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0103-84782026000403401&tlng=en
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