I don't know how many stockers you run in a year, or how many pairs you have (not asking either), but if you have very many it would be worth paying your accountant to project your taxes in late October, or early November. Then you can make an informed decision before December 31st. I am never a proponent of buying equipment to save on taxes. I suspicion most people have no idea what they are doing, they just want something new, and it sounds like a plausible excuse. I do know that there is a difference in market animals,animals kept for breeding, and animals purchased for breeding. He tells me where I stand, and then I follow his advice.