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Full-Text Articles in Forest Sciences
Pb1693 Sawing Logs For Quartersawn Lumber, The University Of Tennessee Agricultural Extension Service
Pb1693 Sawing Logs For Quartersawn Lumber, The University Of Tennessee Agricultural Extension Service
Forestry, Trees, and Timber
Hardwood lumber producers are constantly looking for ways to increase the value of their products. One way to increase lumber value is to saw logs using a method that will produce quartersawn lumber where growth rings appear parallel to one another on the wide face of the board. Quartersawn lumber is more valuable than lumber sawn using other methods and is very desirable for applications such as furniture and cabinet making. This publication describes quartersawn lumber, explains how it differs from lumber with other grain patterns and details several methods for producing quartersawn lumber on either a sawmill with a …
Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service
Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service
Financial Management
Forest owners have a number of federal income tax incentives available to them. Growing timber can 2 be an income-producing activity, with the trees being considered a capital asset. Income from sales or other disposition of capital assets is then taxed at capital gains rates, as opposed to ordinary income tax rates. Investments in timber can be recovered through depletion deductions and reforestation expenses, qualifying for a tax credit. These provisions and others in the tax code encourage timber production, which is generally considered to be good for both the ecology and the economy. This publication will assist you …
How To Evaluate The Financial Maturity Of Timber, Steven H. Bullard
How To Evaluate The Financial Maturity Of Timber, Steven H. Bullard
Faculty Publications
If you own merchantable timber, you face an important question on a continuing basis: "Should I sell my timber now or should I wait?" How you respond to this question involves many issues, of course, including stand conditions, site conditions, and other physical and biological considerations. For many landowners, however, financial considerations are also extremely important. In this article we discuss "financial maturity" as a specific tool that can be used to help evaluate timber harvest decisions.