Tractor Tires

[gman]

Depreciated or able to be written off in year of purchas.

[jainen]

Tires are like brakes

Tires are like brakes or windshield wipers or any other wear item. When they wear out, you repair them by installing a new part. It doesn't provide new functionality for the tractor or extend its life. It just keeps it running. Current expense. Did he get the all-terrain or the high-performance?