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This paper accompanies the OwnTractor computer spreadsheet, which was developed as a "Quick and dirty" aid to help individuals think through the tractor ownership decision. Thus, most of the underlying assumptions and formulas are simply asserted rather than developed here. For a more comprehensive treatment of machinery costs, and for development of the mathematical formulas underlying OwnTractor, the reader is directed to Farm Machinery Operation Cost Calculations, MF-2244 (referred to here as MF2244) and Lease, Custom Hire, Rent or Purchase Farm Machinery: Evaluating the Options. Supporting research references are contained therein. The reader is pointed also to the OwnSprayer, OwnBaler, and OwnCombine spreadsheets available at the same website.
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