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A diesel-powered tractor with a cost of $173,640 and an estimated residual value of $8,400 is expected to have a useful operating life of 81,000

A diesel-powered tractor with a cost of $173,640 and an estimated residual value of $8,400 is expected to have a useful operating life of 81,000 hours. During April, the tractor was operated 100 hours.

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