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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Autors principals:	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
Format:	Artigo
Idioma:	Inglês
Publicat:	Universidade Federal de Santa Maria 2026-04-01
Col·lecció:	Ciência Rural
Matèries:	machinery depreciation exponential depreciation method straight-line method
Accés en línia:	http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0103-84782026000403401&tlng=en
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