kb ag - 1/27/2024 09:52 Dang, I think I would have let it sit until I found an 8335r with a bad transmission. Use 179 for repairs. I think the tax code actually requires depreciation for new engines. And maybe that doesn't allow 179, I am not sure. I don't encourage this or practice it, but if you can buy a tractor and sell a like tractor every year, you just made 15% on the deal.