Being gone is a good explanation, although I would hope someone else could have moved it.  Getting stuff out of a house or something is also a good explanation.  If it's broken down in the field, that would be a good explanation.  A relative had one he was responsible for flooded last year because it was broke down and the dealer said they were coming to take care of it, then didn't. 

If it was my neighbor who was too busy getting stuff out of his house, I would have been getting the tractor and planter out for him. 

I never jumped to any conclusions.  I merely asked why someone would leave a mobile piece of equipment in an area which was flooding, and then everyone started attacking me for asking a pretty obvious question.