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General-purpose farm buildings and grain bins are depreciable assets. The former are depreciated over a 20-year cost recovery period, while the latter have a 7-year depreciable life. Annual depreciation amounts associated with grain storage facilities are

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On thousands of farms across the continent, round metal grain bins (called “grain silos” in some regions) are standing empty or being torn down and sold for scrap because they’re no longer in use.

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