[Rick Carver]

I would say so,,,,, yes,,,,, without a doubt,,,,,,,, But remember that the actuall loss would be different between a OWNED (paid off) machine, that is being recovered on OH including any replacement percentage,,,, and one that is still has a payment every month with the added replecement percentage etc.
In the first one, I can elect to lower a bid because the machine doesn't cost me as much as the financed machine,,,, line item for line item,,,,,, Some folks may say that really there is not a difference,,,,, I wont argue that opinion. But in reallity the calculation would be less of a loss for the owned machine. Just like any liability against our OH in our P&L,,,,, ;-)

Bill,,,, I finally am learning how to get my private message from this site,,,,, got your message and will get back wid ya.
Hugs for me to everyone. :-)
Rick