Higher income by using sustainable precision technology RE SEARCH Extra investment, extra profit imputed costs Current Contract work Machinery and tools Land and building Main costs Total Cash flow Labour Rent Gross cashflow Total Financial costs Cashflow Redemption Quota Land and building Machinery and tools Additional costs Total Result 26.288 40.665 27.664 19.588 192.829 26.164 37.326 63.491 129.339 49.150 80.189 3.459 14.616 38.871 2.395 59.341 20.848 After Difference % investment 26.288 39.655 27.664 20.588 114.204 114.204 205.366 26.164 37.326 63.491 141.876 49.812 92.064 3.459 14.616 44.171 2.395 64.641 27.423 6.574 31,5% If you include the non-imputed costs, the seed potato grower in the Wadden region has almost 6,600 euros more operating result at the end of the financial year. amount is spent on software and subscriptions, which in the computing model is as much as what is saved on fuel. And we must not forget the purchasing costs of the precision equipment. Thanks to a few fiscal measures, those costs can be partly reduced, Schipper tells us. ‘Thanks to the Environmental Investment Tax Scheme for Businesses (MIA), 13.5 percent may be deducted from the taxable profit on GPS/GIS equipment. For precision technology in crop sprayers such as an automatic stop, the MIA percentage is even 36 percent. Moreover, there is the possibility of using the Random Depreciation of Environmental Investments (VAMIL) tax scheme and variably depreciate 75 percent of the capital cost. The accountant’s overview of non-imputed costs then shows that the extra depreciation is 5,300 euros. You still have to add 600 euros in extra costs such as interest and, last but not least, the accountant’s fees. Thanks to the purchase of the precision equipment, the seed potato grower has almost 6,600 euros more operating result at the end of the financial year. 5.300 13,6% 12.537 663 1,3% 1.000- -2,5% 1.000 5,1% 0,0% 12.537 6,5% For those who go even further by also buying precision equipment for their planting machines, the increase in profit may even be greater, as Schipper’s calculation shows. The main reason for this is the extra yield, which is no longer the 1.5 percent from the basic investment, but can even rise to 4 percent. When also using precision equipment on the planting machine, the financial picture is even more positive. Potato World 2013 • number 1 13 Pagina 12
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