Mississippi Code Title 69. Agriculture, Horticulture, and Animals § 69-27-331

(2) When the commission acquires or makes available to any district the machinery or equipment referred to in subsection (1) of this section, it shall require the district to fully amortize to the commission any amount so expended by the commission for such assistance. The amount and method of amortization for each piece of heavy or specialized machinery or equipment shall be determined by the commission in conjunction with the soil and water conservation district. In making this determination, the following shall be considered: (a) full amortization to the commission of the capital outlay for the machinery or equipment over the period of its reasonably anticipated full usefulness; and, when necessary (b) (i) cover the cost of operation, maintenance and repairs; (ii) pay the usual cost of providing an operator; (iii) compensate the district for the usual costs of transportation from one (1) job to another.

(3) In giving effect to all of the foregoing, the commission shall estimate the amount of time such machinery or equipment would ordinarily be idle.