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UNL Beef

Marketing and Livestock Budgets

photo desk with financial papersCow Leases

(March 2012) Leasing arrangements may be considered in several situations. Producers can use leases, calf share in particular, to transfer ownership of cows to others over time with possibly less income tax consequences compared to an outright sale. Individuals who are forced to liquidate cowherds may use leases as a means for re-establishing a herd without needing to borrow money for capital purchase. Producers who wish to establish new or expand existing cowherds could examine leasing as an alternative to raising or purchasing cows.

The decision whether to own or lease cows and bulls involves several factors in addition to cost comparison. Learn more.

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