I had planned for my retirement to find some young neighbor kid to sell my machinery, on contract, and help set him up in row crop and cattle farming, but you threw a wrench in it down the page. If I understand you correctly, my fully depreciated machinery is all taxable the year I sell it, whether I sell on a contract to said neighbor or I take all the money up front? So my option is to set up a lease contract? If I understand you correctly, there must be a crap ton of people who dont need an audit. TIA