Depreciation on a $150K tractor you don't need amounts to -$150K, for what it's worth ;) It's just some amount of that every year (with the biggest hit being in the same year, same for buying a new car).

Dude, you’re deconstructing a clever rejoinder on the topic of paying taxes. Ease up, I know how depreciation works. :-)

I literally put a smiley in my reply to indicate tone, and yet you still somehow miscontrued it. Take your own advice :D

You can still sell it.