As I understand it, all business property, expensed or depreciated, (using section 179, bonus depreciation or depreciated over it's useful life) that has been sold from the farm business, the salvage value must be claimed as income on form 4797 which flows to line 14 of the form 1040 (also called recaptured depreciation and taxed as ordinary income with the exception of "raised" breeding stock which is taxed as capital gain).
