So- per the example---- 15K taxes out of 100K that is turned back into new eq....... when part of the scenario was that cash was short that year............is NOT significant?

15,000........to the govt..........when all of the rest of the cash from the sale, plus 15K from the bank account.......went back into a different machine?

Especially when the trade might be necessary when times are a little hard?

That's not significant?

Remember.........that 100K is a sale on paper only.......no cash becoming available.