{"id":2339,"date":"2023-06-21T17:11:43","date_gmt":"2023-06-21T17:11:43","guid":{"rendered":"https:\/\/agrilife.org\/texasrowcrops\/?p=2339"},"modified":"2023-06-21T17:11:43","modified_gmt":"2023-06-21T17:11:43","slug":"possible-land-purchase-depreciation-of-high-residual-soil-nutrients","status":"publish","type":"post","link":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/","title":{"rendered":"Possible Land Purchase Depreciation of High Residual Soil Nutrients"},"content":{"rendered":"<p>Calvin Trostle, Ph.D., Professor &amp; Extension Agronomist, TAMU Dept. of Soil &amp; Crop Sciences, Lubbock, (806) 746-6101, <a href=\"mailto:ctrostle@ag.tamu.edu\">ctrostle@ag.tamu.edu<\/a><\/p>\n<p><em>I contribute to a monthly \u201cAsk the Agronomist\u201d question-and-answer column published in the Wheat Farmer\/Row Crop Farmer newsletter from 34Star Publishing in Kansas.\u00a0 This topic from the May edition is little known in Texas and originates mostly from the U.S. Corn Belt.<\/em><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>R<\/strong><strong>esidual <\/strong><strong>(Excess) S<\/strong><strong>oil <\/strong><strong>F<\/strong><strong>ertility<\/strong><strong> Tax Deduction<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><u>Question<\/u><\/strong><strong>:\u00a0 In order to deduct the value of excess fertilizer on newly purchased or inherited land, what is the best way to compute and document that potential tax <\/strong><strong>deduction<\/strong><strong>?<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><u>Necessary background<\/u>:\u00a0 On 2\/23\/2023 Kansas State University Dept. of Agricultural Economics reprinted as an Extension publication a commentary from a law professor blog published on 2\/21\/2023.\u00a0 This document and the references therein outline a legal means where residual soil fertily <em>at purchase<\/em> of farm land may be a depreciable asset for tax purposes.\u00a0 See<\/p>\n<p><a href=\"https:\/\/www.agmanager.info\/sites\/default\/files\/pdf\/McEowen_ResidualExcessSoilFertility_02-23-23.pdf\">https:\/\/www.agmanager.info\/sites\/default\/files\/pdf\/McEowen_ResidualExcessSoilFertility_02-23-23.pdf<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>What leaps out of this document is the suggestion that residual soil fertility could be valued at up to $4,000 per acre of the purchase price<\/em><\/strong><strong>.<\/strong>\u00a0 This raises a red flag. This suggestion of excessive value has no reasonable justifcation, far above any realistic value of residual soil fertility.<\/p>\n<p>All soils have residual fertilty.\u00a0 But it tends to be low.\u00a0 The documents from KSU and the IRS do not well define residual fertility.\u00a0 When I advise a farmer, valuable residual fertility is the level of nutrients <em>above<\/em> typical background levels.\u00a0 This might be the added amount of residual fertility some farmers seek in a \u201cbuild and maintain\u201d soil nutrient management plan.\u00a0 Hence <em>elevated<\/em> residual soil fertility above typical (and often low) soil levels is the benchmark for this discussion.<\/p>\n<p>The basis for this practice, most common in the U.S. Corn Belt, is an obscure Internal Revenue Service document from 1995 (<a href=\"https:\/\/www.unclefed.com\/SurviveIRS\/MSSP\/grain.pdf\">https:\/\/www.unclefed.com\/SurviveIRS\/MSSP\/grain.pdf<\/a>, numbered page 12-1).\u00a0 It states residual soil fertility could be a depreciable asset like a barn or fence.\u00a0 It does emphasize <u>fair market value<\/u> and <u>documentation of existing soil fertility status<\/u> on the purchase of property.\u00a0 Otherwise, there are no guidelines on:<\/p>\n<ul>\n<li>Who would make the estimation of possible residual soil fertilty<\/li>\n<li>The value of the residual soil fertility<\/li>\n<li>How the land would be soil sampled (by an independent party?)<\/li>\n<li>What lab should conduct the analysis<\/li>\n<li>What the amount of residual soil fertility would be relative to a baseline of nutrients.<\/li>\n<\/ul>\n<p>**<\/p>\n<p>My response is a joint answer from several Texas A&amp;M AgriLife colleagues.\u00a0 Our comments are not about HOW you might get a tax deduction, but the EXTENT this is a viable tax option if residual soil fertilty is assigned a realistic fair-market value.\u00a0 Based on what we read there are flaws in the economics and purported value of residual soil nutrients.<\/p>\n<p>Only one A&amp;M colleague had heard of this possible practice.\u00a0 Soil test lab director Dr. Tony Provin is part of his Illinois family farm.\u00a0 They have used a similar strategy\u2014not on residual soil fertility in purchased farmland, but for depreciation of applied agricultural lime which they apply themselves.\u00a0 (More details below.)<\/p>\n<p>This Wheat Farmer\/Row Crop Farmer Q&amp;A was for a publication in Kansas and surrounding states.\u00a0 My farmer brother in Coffey Co., Kansas had not heard of this program.\u00a0 He has been a 35-year client of the Kansas Farm Management Association and their farm records management service.\u00a0 KFMA is in the KSU Dept. of Agricultural Economics.\u00a0 None of the professionals he has worked with has ever mentioned this though he has purchased land several times.<\/p>\n<p>I have not encountered any farmer, economist, or tax professional in Texas that has attempted to apply this practice.<\/p>\n<p>The first point I strongly emphasize is what appears to be the grossly inflated so-called value of residual soil fertility that may be claimed.\u00a0 As noted, the above reprint from KSU suggests up to $4,000 of the actual purchase price could be assigned to residual soil fertily.\u00a0 An Iowa company\u2019s website advertises their grid soil sampling service could be used to identify up to $3,000 in residual soil fertility.\u00a0 No example I have found anywhere actually provides an accounting of how these values were assigned.\u00a0 Why?<\/p>\n<p>Texas A&amp;M AgriLife is highly skeptical if not critical of any suggestion\u2014and lack of documentation\u2014that could possibly value residual soil fertilty at these levels.\u00a0 In my simple opinion as an agronomist, trained in soil science, these values are grossly inflated.\u00a0 I have not contacted KSU Research &amp; Extension soil scientists and agronomists or Certified Crop Advisors\u00a0 in Kansas for their evaluation of this practice.\u00a0 Readers of this article who anticipate land purchases mayb be interested in this possiblity.\u00a0 Contact university agronomic staff or Certified Crop Advisors in Texas to address questions about whether the property you would purchase might have residual soil fertilty and how to check for it.<\/p>\n<p>Why may this practice of depreciating residual soil fertilty be more known in the Corn Belt?\u00a0 Farm land values are highest there and the rich soils likely could have higher residual soil fertility than a Kansas or Texas field.\u00a0 But due to excessively high prices paid for land in the Corn Belt, new landowners there might be more desperate to find something to try counter what they paid for the land.<\/p>\n<p>From an agronomic point of view, in my High Plains region of Texas, downstate Texas, or eastern Kansas and the family farm, I believe it is unlikely the true value of residual soil fertilty\u2014correctly determined\u2014 would exceed $200 per acre under the most favorable conditions.\u00a0 Perhaps a Corn Belt soil could have $300 of residual soil fertility.\u00a0 (In the Texas High Plains the rare example of super high residual soil fertility, to the point of injuring crop plants, is from application of dairy and feedlot wastewater and waste solids.)<\/p>\n<p>&nbsp;<\/p>\n<p><u>Should residual soil fertility even qualify as a depreciable asset?<\/u><\/p>\n<p>The Internal Revenue Service did suggest in 1995 it could be.\u00a0 In previous writing on soil testing I have advocated individuals who may buy farmland ask permission to soil sample the property.\u00a0 What is its nutrient status?\u00a0 Is there residual soil fertily there like N, P, and K that would delay your purchase and application of these nutrients?\u00a0 (A cost savings.)\u00a0 And if so, how much is that worth?\u00a0 Or is the land in need of significant nutrient inputs to bring the productivity up to its potential?\u00a0 These scenarios may reflect what you are willing to pay for the land.\u00a0 This is no different than if you take forage samples of hay you might offer to buy.\u00a0 Forage quality influences the hay value and what you are willing to pay.<\/p>\n<p>A colleague and I do disagree on whether residual soil fertility should even be considered a depreciable asset.\u00a0 I say \u2018no\u2019 becuase the fertility is expendable, a <em>consumable<\/em> asset unlike a fence or machine shed which instead ages and deteriorates with time.\u00a0 Either way might be a buyer\u2019s choice, and I will defer to others to make that decision.<\/p>\n<p>&nbsp;<\/p>\n<p><u>A Residual Soil Sample Example<\/u><\/p>\n<p>A composite soil sample report on property you purchased has a collective total soil N of 75 lbs. of N per acre down to 24\u201d depth that is <u>more<\/u> N than a typical soil in the area.\u00a0 This includes nitrate-N (readily available, but also leachable), exchangeable N, and N in slowly mineralizable forms like organic matter.\u00a0 The soil also has 25 lbs.\/A of P<sub>2<\/sub>O<sub>5<\/sub> <em>above<\/em> the highest value of your state Extension\u2019s soil test range for \u2018moderate\u2019 P<sub>2<\/sub>O<sub>5<\/sub>.\u00a0 (This would be 20 to 50 ppm for \u2018moderate\u2019 in Texas by the Mehlich-III extraction method.) \u00a0This is excess residual.\u00a0 (Or some residual fertility is potassium.)\u00a0 How much is this residual N + P worth?\u00a0 The apparent value would be the cost to purchase this amount of N + P to apply.\u00a0 $100 per acre?\u00a0 Based on the example in the above document reprinted by Kansas State, it appears 17-24% of the so-called value of the soil residual fertility could qualify for depreciation.\u00a0 You will also have soil sampling costs though that would need to be done anyway for new farmland.<\/p>\n<p>In contrast to the above example, now imagine what $1,000 of purported residual soil fertility would look like (let alone up to $4,000).\u00a0 For $1,000 the nutrient levels would be so much in excess there is:\u00a0 A) poor or no crop growth due to nutrient toxicity, B) negative excess vegetative growth, and C) environmental pollution from run-off of nitrogen and phosphorus into nearby streams (and for mobile nutrients, leaching into groundwater).<\/p>\n<p>If a farmer wishes to pursue this practice, they must sample the soil before or at land transfer.\u00a0 If I advise on what guidelines to use, I would ask\u2026<\/p>\n<ul>\n<li>Should soil samples be collected by an independent soil sampler?\u00a0 Should the buyer avoid his or her own direct possession of the soil sample?\u00a0 Must it be analyzed at a state university or other approved lab such as a member of the North American Proficiency Testing consortium? (Texas A&amp;M AgriLife Soil, Water, Forage Testing Lab participates in NAPT.)<\/li>\n<li>Should residual soil nutrient values only be depreciable for the excess if they test in the high\/greater range based on state university soil test standards?\u00a0 This reduces\/eliminates the question of WHO says and WHAT VALUE is the threshold for residual N.<\/li>\n<li>Should an independent voice (not the buyer) assign the value of nutrients it would cost to equal the same amount, if purchased?<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>If a taxpayer can satisfy the IRS guidelines\u2014and have the needed records\u2014the amortization deduction may be allowed.\u00a0 Know the deduction might be far less than a deduction derived from someone\u2019s inflated estimated value of the excess amount.<\/p>\n<p>Dr. Provin notes, outside of feedlots, dairies, and historic vegetable production, average nutrient P is deficient in almost all forage lands, most of the cereal grains, and other lands in Texas.\u00a0 Thus, there would be little to no residual P.<\/p>\n<p><u>Summary from Texas A&amp;M AgriLife Faculty<\/u><\/p>\n<p>We disagree especially in this case with potential grossly inflated estimates of soil residual fertility value.\u00a0 We disagree with programs that deter producers from making sound management decisions.\u00a0 We are not opposed to this deduction\u2014when merited and based on accurate soil test information and realistic economic values.<\/p>\n<p><u>A note about liming soils to correct for acidic pH<\/u>.\u00a0 As noted above, Dr. Provin\u2019s family farm uses a depreciation practice when they apply agricultural lime in Illinois.\u00a0 This is a different situation.\u00a0 Lime is not a consumable asset like nitrogen or phosphorus.\u00a0 It is the farmer\/landowner\u2019s decision whether to deduct the full cost of the lime in the year it was purchased.\u00a0 This will depend on the farmer\u2019s likely tax status in the year of purchase vs. the next few years.\u00a0 If in the year of lime application projected farm income is lower but may be higher in the future, then depreciation does not make sense.\u00a0 If current-year income is higher than normal, then deduct the full expense income to reduce subsequent higher taxes.<\/p>\n<p>For all the topics in this article, consult the appropriate professional for the necessary advice in your area.\u00a0 This will include university staff and Extension personnel, Certified Crop Advisors, and tax professionals.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calvin Trostle, Ph.D., Professor &amp; Extension Agronomist, TAMU Dept. of Soil &amp; Crop Sciences, Lubbock, (806) 746-6101, ctrostle@ag.tamu.edu I contribute to a monthly \u201cAsk the Agronomist\u201d question-and-answer column published in the Wheat Farmer\/Row Crop Farmer newsletter from 34Star Publishing in Kansas.\u00a0 This topic from the May edition is little known in Texas and originates mostly from the U.S. Corn Belt. \u00a0 Residual (Excess) Soil Fertility Tax Deduction \u00a0 Question:\u00a0 In order to deduct the value of excess fertilizer on newly purchased or inherited land, what is the best&#8230; <span class=\"read-more\"><a href=\"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/\">Read More &rarr;<\/a><\/span><\/p>\n","protected":false},"author":1756,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[223,65,7],"tags":[238,237],"class_list":["post-2339","post","type-post","status-publish","format-standard","hentry","category-223","category-agriculture","category-soil","tag-land-purchase-depreciation","tag-soil-nutrients"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Possible Land Purchase Depreciation of High Residual Soil Nutrients - Texas Row Crops Newsletter<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Possible Land Purchase Depreciation of High Residual Soil Nutrients - Texas Row Crops Newsletter\" \/>\n<meta property=\"og:description\" content=\"Calvin Trostle, Ph.D., Professor &amp; Extension Agronomist, TAMU Dept. of Soil &amp; Crop Sciences, Lubbock, (806) 746-6101, ctrostle@ag.tamu.edu I contribute to a monthly \u201cAsk the Agronomist\u201d question-and-answer column published in the Wheat Farmer\/Row Crop Farmer newsletter from 34Star Publishing in Kansas.\u00a0 This topic from the May edition is little known in Texas and originates mostly from the U.S. Corn Belt. \u00a0 Residual (Excess) Soil Fertility Tax Deduction \u00a0 Question:\u00a0 In order to deduct the value of excess fertilizer on newly purchased or inherited land, what is the best... Read More &rarr;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/\" \/>\n<meta property=\"og:site_name\" content=\"Texas Row Crops Newsletter\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-21T17:11:43+00:00\" \/>\n<meta name=\"author\" content=\"ahairston1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ahairston1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/\"},\"author\":{\"name\":\"ahairston1\",\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/#\\\/schema\\\/person\\\/75ce22ba318c76c9243126b212cac520\"},\"headline\":\"Possible Land Purchase Depreciation of High Residual Soil Nutrients\",\"datePublished\":\"2023-06-21T17:11:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/\"},\"wordCount\":1898,\"keywords\":[\"land purchase depreciation\",\"Soil Nutrients\"],\"articleSection\":[\"2023\",\"Agriculture\",\"Soil\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/\",\"url\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/\",\"name\":\"Possible Land Purchase Depreciation of High Residual Soil Nutrients - Texas Row Crops Newsletter\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/#website\"},\"datePublished\":\"2023-06-21T17:11:43+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/#\\\/schema\\\/person\\\/75ce22ba318c76c9243126b212cac520\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/2023\\\/06\\\/21\\\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Possible Land Purchase Depreciation of High Residual Soil Nutrients\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/#website\",\"url\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/\",\"name\":\"Texas Row Crops Newsletter\",\"description\":\"Meeting AgriLife\u2019s Outreach Mission\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/#\\\/schema\\\/person\\\/75ce22ba318c76c9243126b212cac520\",\"name\":\"ahairston1\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6100fb6a0d96280a2cd1d35a52931aed95c6f99c103db541c4abd0ea32520ae1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6100fb6a0d96280a2cd1d35a52931aed95c6f99c103db541c4abd0ea32520ae1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6100fb6a0d96280a2cd1d35a52931aed95c6f99c103db541c4abd0ea32520ae1?s=96&d=mm&r=g\",\"caption\":\"ahairston1\"},\"url\":\"https:\\\/\\\/agrilife.org\\\/texasrowcrops\\\/author\\\/ahairston1\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Possible Land Purchase Depreciation of High Residual Soil Nutrients - Texas Row Crops Newsletter","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/","og_locale":"en_US","og_type":"article","og_title":"Possible Land Purchase Depreciation of High Residual Soil Nutrients - Texas Row Crops Newsletter","og_description":"Calvin Trostle, Ph.D., Professor &amp; Extension Agronomist, TAMU Dept. of Soil &amp; Crop Sciences, Lubbock, (806) 746-6101, ctrostle@ag.tamu.edu I contribute to a monthly \u201cAsk the Agronomist\u201d question-and-answer column published in the Wheat Farmer\/Row Crop Farmer newsletter from 34Star Publishing in Kansas.\u00a0 This topic from the May edition is little known in Texas and originates mostly from the U.S. Corn Belt. \u00a0 Residual (Excess) Soil Fertility Tax Deduction \u00a0 Question:\u00a0 In order to deduct the value of excess fertilizer on newly purchased or inherited land, what is the best... Read More &rarr;","og_url":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/","og_site_name":"Texas Row Crops Newsletter","article_published_time":"2023-06-21T17:11:43+00:00","author":"ahairston1","twitter_card":"summary_large_image","twitter_misc":{"Written by":"ahairston1","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/#article","isPartOf":{"@id":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/"},"author":{"name":"ahairston1","@id":"https:\/\/agrilife.org\/texasrowcrops\/#\/schema\/person\/75ce22ba318c76c9243126b212cac520"},"headline":"Possible Land Purchase Depreciation of High Residual Soil Nutrients","datePublished":"2023-06-21T17:11:43+00:00","mainEntityOfPage":{"@id":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/"},"wordCount":1898,"keywords":["land purchase depreciation","Soil Nutrients"],"articleSection":["2023","Agriculture","Soil"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/","url":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/","name":"Possible Land Purchase Depreciation of High Residual Soil Nutrients - Texas Row Crops Newsletter","isPartOf":{"@id":"https:\/\/agrilife.org\/texasrowcrops\/#website"},"datePublished":"2023-06-21T17:11:43+00:00","author":{"@id":"https:\/\/agrilife.org\/texasrowcrops\/#\/schema\/person\/75ce22ba318c76c9243126b212cac520"},"breadcrumb":{"@id":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/agrilife.org\/texasrowcrops\/2023\/06\/21\/possible-land-purchase-depreciation-of-high-residual-soil-nutrients\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/agrilife.org\/texasrowcrops\/"},{"@type":"ListItem","position":2,"name":"Possible Land Purchase Depreciation of High Residual Soil Nutrients"}]},{"@type":"WebSite","@id":"https:\/\/agrilife.org\/texasrowcrops\/#website","url":"https:\/\/agrilife.org\/texasrowcrops\/","name":"Texas Row Crops Newsletter","description":"Meeting AgriLife\u2019s Outreach Mission","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/agrilife.org\/texasrowcrops\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/agrilife.org\/texasrowcrops\/#\/schema\/person\/75ce22ba318c76c9243126b212cac520","name":"ahairston1","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6100fb6a0d96280a2cd1d35a52931aed95c6f99c103db541c4abd0ea32520ae1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6100fb6a0d96280a2cd1d35a52931aed95c6f99c103db541c4abd0ea32520ae1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6100fb6a0d96280a2cd1d35a52931aed95c6f99c103db541c4abd0ea32520ae1?s=96&d=mm&r=g","caption":"ahairston1"},"url":"https:\/\/agrilife.org\/texasrowcrops\/author\/ahairston1\/"}]}},"_links":{"self":[{"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/posts\/2339","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/users\/1756"}],"replies":[{"embeddable":true,"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/comments?post=2339"}],"version-history":[{"count":0,"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/posts\/2339\/revisions"}],"wp:attachment":[{"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/media?parent=2339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/categories?post=2339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agrilife.org\/texasrowcrops\/wp-json\/wp\/v2\/tags?post=2339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}