Durham Farms #1 - Page 20




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          years.                                                                      
               DGE 84-3's returns for some of the years in issue reflect              
          that it originally claimed depreciation on a “breeding herd” it             
          placed in service on February 1, 1984, for which its cost or                
          other basis was $4,759,500, and on a “breeding herd” it placed in           
          service on February 1, 1986, for which its cost or other basis              
          was $359,000.  DGE 84-3 depreciated each breeding herd over 5               
          years.                                                                      
               SGE 84-5's returns for some of the years in issue reflect              
          that it original claimed depreciation on a “breeding herd” it               
          placed in service on April 1, 1984, for which its cost or other             
          basis was $4,826,000, and on a “breeding herd” it placed in                 
          service on February 1, 1986, for which its cost or other basis              
          was $350,000.  SGE 84-5 depreciated each breeding herd over 5               
          years.                                                                      
               DGE 86-2's returns for 1991 reflect that it originally                 
          claimed depreciation on a “breeding herd” placed in service in              
          1991, for which its cost or other basis was $4,312,237.  DGE 86-2           
          depreciated this breeding herd over 5 years.                                
               TBS 89-1's returns for 1989 and 1991 reflect that it                   
          originally claimed depreciation on a “breeding herd” placed in              
          service on March 1, 1989, for which its cost or other basis was             
          $5,250,000, and on a “breeding herd” placed in service on January           
          1, 1991, for which its cost or other basis was $2,775,994.  TBS             






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