Massey Ferguson tractor uses 3 points 150 hp a price of $22000 and wear 2500, when the salvage value is 10% from tractor price and interest 10%, the insurance, taxes and housing 4% from original price, the expected time used for 400 hr/yr and the extra operation 500 hr, the fuel cost 225 $/yr, used for RF1 and RF2 are 0.04 and 2 respectively,, the operating costs 4.6 $/h and the custom rate is 9 S/ac r, EFC 85/100. The annual expected life: 4 yr. 5 yr. 3 yr. 2 yr.