<?xml version="1.0" encoding="utf8"?>
 <!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.0 20120330//EN" "http://jats.nlm.nih.gov/publishing/1.0/JATS-journalpublishing1.dtd"> <article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" article-type="research-article" dtd-version="1.0" xml:lang="en">
  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher-id">JAR</journal-id>
      <journal-title-group>
        <journal-title>Journal of Agronomy Research</journal-title>
      </journal-title-group>
      <issn pub-type="epub">2639-3166</issn>
      <publisher>
        <publisher-name>Open Access Pub</publisher-name>
        <publisher-loc>United States</publisher-loc>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="doi">10.14302/issn.2639-3166.jar-21-3875</article-id>
      <article-id pub-id-type="publisher-id">JAR-21-3875</article-id>
      <article-categories>
        <subj-group>
          <subject>research-article</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Effect of Hours of Use and Age in Years in Estimating Repair and Maintenance Costs for Two Sizes of Agricultural Tractors in Northern Sudan </article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Mohamed</surname>
            <given-names>Hassan Dahab</given-names>
          </name>
          <xref ref-type="aff" rid="idm1842476508">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Abdalla</surname>
            <given-names>N. O. Kheiry</given-names>
          </name>
          <xref ref-type="aff" rid="idm1842494268">2</xref>
          <xref ref-type="aff" rid="idm1842495124">*</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Montasir</surname>
            <given-names>Ahmed Gafar Elfaki</given-names>
          </name>
          <xref ref-type="aff" rid="idm1842476508">1</xref>
        </contrib>
      </contrib-group>
      <aff id="idm1842476508">
        <label>1</label>
        <addr-line>Faculty of Agricultural, University of Khartoum, Sudan </addr-line>
      </aff>
      <aff id="idm1842494268">
        <label>2</label>
        <addr-line>Departments of Agricultural Engineering, Colleges of Agricultural Studies, Sudan University of Science and Technology </addr-line>
      </aff>
      <aff id="idm1842495124">
        <label>*</label>
        <addr-line>Corresponding author</addr-line>
      </aff>
      <contrib-group>
        <contrib contrib-type="editor">
          <name>
            <surname>Abubaker</surname>
            <given-names>Haroun Mohamed Adam</given-names>
          </name>
          <xref ref-type="aff" rid="idm1842339908">1</xref>
        </contrib>
      </contrib-group>
      <aff id="idm1842339908">
        <label>1</label>
        <addr-line>Department of Crop Science (Agronomy), College of Agriculture, Bahri University- Alkadaru- Khartoum -Sudan.</addr-line>
      </aff>
      <author-notes>
        <corresp>
    
    Abdalla N. O. Kheiry, <addr-line>Departments of Agricultural Engineering, Colleges of Agricultural </addr-line><addr-line>Studies,Sudan</addr-line><addr-line> University of Science and Technology, Linear Accelerator Laboratory, Physics Institute, University of Sao Paulo, São Paulo-SP, Brazil</addr-line><email>abdallakheiry@gmail.com</email></corresp>
        <fn fn-type="conflict" id="idm1842198188">
          <p>The authors have declared that no competing interests exist.</p>
        </fn>
      </author-notes>
      <pub-date pub-type="epub" iso-8601-date="2021-10-16">
        <day>16</day>
        <month>10</month>
        <year>2021</year>
      </pub-date>
      <volume>4</volume>
      <issue>2</issue>
      <fpage>1</fpage>
      <lpage>11</lpage>
      <history>
        <date date-type="received">
          <day>18</day>
          <month>06</month>
          <year>2021</year>
        </date>
        <date date-type="accepted">
          <day>13</day>
          <month>10</month>
          <year>2021</year>
        </date>
        <date date-type="online">
          <day>16</day>
          <month>10</month>
          <year>2021</year>
        </date>
      </history>
      <permissions>
        <copyright-statement>© </copyright-statement>
        <copyright-year>2021</copyright-year>
        <copyright-holder>Mohamed Hassan Dahab, et al.</copyright-holder>
        <license xlink:href="http://creativecommons.org/licenses/by/4.0/" xlink:type="simple">
          <license-p>This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.</license-p>
        </license>
      </permissions>
      <self-uri xlink:href="http://openaccesspub.org/jar/article/1710">This article is available from http://openaccesspub.org/jar/article/1710</self-uri>
      <abstract>
        <p>Repair and maintenance cost is                           considered as one of important items for                       machinery management and selection. The present study was carried out in Dongola area for tractor repair and maintenance costs estimation. The data was collected from records of Elshimalya Company for Agricultural Inputs. Forty four tractors rep                 resenting two sizes of tractors, 75hp and 150hp used in the area were selected for this study.  Based on the data collected, regression correlation analysis was carried out and mathematical models were derived to predict the accumulated repair and maintenance (R and M) costs as percent of purchase price in relation to accumulated hours of use and age (years) for each tractor size, and also for the two sizes collectively. Five model forms (linear, logarithmic, polynomial, power and exponential) were derived and the power function was found the best fit to explain the relation. The accumulated Rand M costs as percent of                        purchase price (Y) was increased as the accumulated hours of use (x) and age (g) of the tractor in years were increased. A high correlation was found                   between the accumulated R and M cost and both                  accumulated hours of use and tractor age in years (Average R<sup>2</sup> = 0.93).  </p>
        <p>It was concluded that the power function was the best fit for repair and maintenance cost                   estimations and the following relations may be used as an average for estimation of the accumulated R and M costs as percent of purchase price (Y) with accumulated hours of use (x) and age (g) of the tractor: Y=0.028x<sup>0.662</sup> (mean) Y=12.294g<sup>1.276 </sup>(mean).</p>
      </abstract>
      <kwd-group>
        <kwd>Repair and Maintenance</kwd>
        <kwd>purchase price</kwd>
        <kwd>Hours of Use</kwd>
        <kwd>Age</kwd>
        <kwd>Tractor</kwd>
        <kwd>New Halfa.</kwd>
      </kwd-group>
      <counts>
        <fig-count count="5"/>
        <table-count count="7"/>
        <page-count count="11"/>
      </counts>
    </article-meta>
  </front>
  <body>
    <sec id="idm1842344444" sec-type="intro">
      <title>Introduction</title>
      <p>Agricultural tractor is one of the most important energy and power sources in agricultural mechanization<xref ref-type="bibr" rid="ridm1842968620">1</xref>. It requires high initial capital investment. The                         introduction of modern technology during the last century resulted in rapid growth of farm production. Tractors and farm machinery are important samples of this modern technology<xref ref-type="bibr" rid="ridm1842972220">2</xref>. Tractor costs have great influence on farm business profit. Knowledge of tractor costs for farm                operations has a prime importance in making                   management plans and decisions especially in comparing different tractor types and models thereby assisting in the selection of a more appropriate farm tractor. Costs of    owning and operating farm machinery represent 35% to 50% of the costs of agricultural production when the land is excluded<xref ref-type="bibr" rid="ridm1842975108">3</xref>. The repair and maintenance (R&amp;M) cost is an important item in the costs of ownership and operation. R&amp;M cost is a function of machine age and use<xref ref-type="bibr" rid="ridm1843047460">4</xref>. In general, the costs other than those for R&amp;M usually decrease with increasing usage, but the reverse is true with respect to R&amp;M costs. The cost of R&amp;M is usually about 10% of the total cost; as the machine age increases the cost increases until it becomes the largest cost item of owning and               operating the farm machines<xref ref-type="bibr" rid="ridm1843070212">5</xref>. Agricultural engineers have carried many studies regarding R&amp;M of farm machines. Several studies were conducted in both developed and developing countries either to develop models to                  determine the cost during a certain period or to get               absolute numbers to represent owning and operating               certain equipment <xref ref-type="bibr" rid="ridm1842831676">6</xref><xref ref-type="bibr" rid="ridm1842828652">7</xref><xref ref-type="bibr" rid="ridm1842832828">8</xref><xref ref-type="bibr" rid="ridm1842817228">9</xref>. Using   of American and European mathematical relations to estimate R and M costs in under developed and developing countries produced unrealistic and misleading results and therefore, these countries              developed their own mathematical models<xref ref-type="bibr" rid="ridm1842821116">10</xref><xref ref-type="bibr" rid="ridm1842808428">11</xref><xref ref-type="bibr" rid="ridm1842804324">12</xref>. Poor and irregular maintenance reduce tractor reliability,                increases fuel consumption, deceases engine power and life and increases exhaust emission<xref ref-type="bibr" rid="ridm1842796572">13</xref>. </p>
      <p>In Sudan, agricultural tractors introduced in early nineteen-nineties and there are many tractor makes,    models and sizes now distributed between irrigated and rain-fed agricultural farms. These tractors are owned by people from both the private and public sectors and even some are owned by individual farmers and they often work for more than 1200 hours per year<xref ref-type="bibr" rid="ridm1842795132">14</xref>. Tractors have been used in Sudan, as a power source in agriculture for many years. The total number of tractors officially                 imported into the country between 1984 and 1994                increased from 23,590 units to 32,096 units (FAO, 1995)<xref ref-type="bibr" rid="ridm1842795132">14</xref>. In Sudan, machinery repair, maintenance, and fuel and lubricants consumption is not given enough attention. About 40% of farm machinery was out of work very    quickly due to lack of proper maintenance and un           availability of genuine spare parts or using of spurious and non-genuine spare parts of low prices. There are some prediction models for tractors repair and maintenance costs in the Sudan were developed <xref ref-type="bibr" rid="ridm1842791892">15</xref><xref ref-type="bibr" rid="ridm1842789804">16</xref><xref ref-type="bibr" rid="ridm1842784548">17</xref>. They decided that the correlation between repair and maintenance costs as a percent of tractor initial purchase price and the             tractor accumulated hours of use would be best described by a power function equation. There were variations              between these models in the predictions for the different tractors. They were varied in structural components due to differences in tractors specifications and conditions and locations of work, therefore, the present study was carried to develop computer models for repair and maintenance costs estimation in relation to hours of use and age for two sizes of diesel engine agricultural tractors in Dongla area. </p>
    </sec>
    <sec id="idm1842343652" sec-type="materials">
      <title>Materials and Methods</title>
    </sec>
    <sec id="idm1842343580" sec-type="materials">
      <title>Materials</title>
      <p>The data of the study was collected from Dongola area-northern Sudan. The soil is sandy and clay particles, characterized by very low perm ability, deep cracking when dry, poor in nitrogen and organic matter. The               climate of the area is classified as dry desert zone.</p>
      <p>There are many makes of tractors working in the area, but the Massey Ferguson, tractors are the most              common makes available in the area, and are chosen to carry-out this study. Their sizes are mostly in the range of 75–150hp. The total number selected for this study was (44), from which twenty two were (75hp), and the other twenty-two were (150hp). The tractor's technical                specifications are shown in <xref ref-type="table" rid="idm1843050396">Table 1</xref> below.</p>
      <table-wrap id="idm1843050396">
        <label>Table 1.</label>
        <caption>
          <title> Specifications of tractors used</title>
        </caption>
        <table rules="all" frame="box">
          <tbody>
            <tr>
              <th>
                <bold>Item</bold>
              </th>
              <td>
                <bold>Tractor (A)</bold>
              </td>
              <td>
                <bold>Tractor (B)</bold>
              </td>
            </tr>
            <tr>
              <td>Country of make</td>
              <td>UK</td>
              <td>Brazil</td>
            </tr>
            <tr>
              <td>Engine rated power</td>
              <td>75 hp</td>
              <td>150 hp</td>
            </tr>
            <tr>
              <td>Engine speed rpm</td>
              <td>2200</td>
              <td> </td>
            </tr>
            <tr>
              <td>Drawbar power</td>
              <td>63.2 hp</td>
              <td>127.5 hp</td>
            </tr>
            <tr>
              <td>Engine type</td>
              <td>4-cyl. Diesel</td>
              <td>4-cyl. Diesel</td>
            </tr>
            <tr>
              <td>PTO rpm</td>
              <td>540/1000</td>
              <td>540/1000</td>
            </tr>
            <tr>
              <td>Fuel tank capacity</td>
              <td>33.6 gal.</td>
              <td>61 gal.</td>
            </tr>
            <tr>
              <td>Base weight</td>
              <td> </td>
              <td>5670 kg</td>
            </tr>
            <tr>
              <td>Clutch</td>
              <td>Hydr. Wet multi-disc</td>
              <td>Hydr. Wet multi-disc</td>
            </tr>
            <tr>
              <td>Brakes</td>
              <td>independent hydraulic wet disc</td>
              <td>independent hydraulic wet disc</td>
            </tr>
            <tr>
              <td>Chassis</td>
              <td>2WD</td>
              <td>4WD</td>
            </tr>
            <tr>
              <td>Steering</td>
              <td>Hydraulic Electro-hydraulic,</td>
              <td>Hydraulic Electro-hydraulic,</td>
            </tr>
          </tbody>
        </table>
      </table-wrap>
      <p>Many sources were used to collect data              concerning tractors repair and maintenance costs they included Elshamalia Company of Agricultural input,                Mechanics, Engineers, Agricultural Engineers, individuals and operators, and the workshops. The resources were interviewed,</p>
    </sec>
    <sec id="idm1842275396" sec-type="methods">
      <title>Methodology</title>
      <p>A questionnaire was prepared to collect the              required data then a survey was carried out in the site of the study to interview the target sources of data. The questionnaire included information about: Tractor age, model and make, initial purchase price ($), annual hours of use (hr), annual area covered (fed), annual repair costs ($), annual maintenance costs ($), annual number of                 repairs, labor cost/year ($).</p>
      <sec id="idm1842275252">
        <title>Parameters Calculation</title>
        <sec id="idm1842276260">
          <title>Tractor Systems Failures and Repair and Maintenance    Distribution</title>
          <p>The total costs of repair and maintenance for the   different tractor systems and types were carried out by              summation of failures during the period of study and               calculating the costs of repairing and maintenance for the systems and the two types of tractors.</p>
        </sec>
        <sec id="idm1842276332">
          <title>Annual Hours of Use</title>
          <p>The total accumulated hours of use were               calculated by summation of the total mean annual hours of                 use – which was calculated on the basis of effective              working hours of the tractor– up to the last year of the age for each of the selected tractor make<xref ref-type="bibr" rid="ridm1842817228">9</xref>. </p>
        </sec>
        <sec id="idm1842275828">
          <title>Accumulated Repair and Maintenance Costs Computation</title>
          <p>The annual repair and maintenance costs for each age were calculated as follows: Annual repair and                 maintenance costs=annual repair costs +annual                  maintenance costs.</p>
          <p>Tractors of the same type and age were grouped together and the annual repair and maintenance costs of these groups were calculated, then the annual repair and maintenance costs were expressed as percentage of the initial purchase price of the tractor.</p>
          <p>The total accumulated repair and                     maintenance costs as a percentage of initial purchase                 prices were calculated by summation of mean annual            repair and maintenance costs as a percentage of initial purchase prices for all years in the age of the selected   tractors<xref ref-type="bibr" rid="ridm1842817228">9</xref>.</p>
        </sec>
      </sec>
    </sec>
    <sec id="idm1842275900">
      <title>Statistical Analysis</title>
      <p>Using the SPSS computer program, the                 relationship between the accumulated annual repair and maintenance costs as a percentage of initial purchase price and accumulated annual hours of use was computed.</p>
    </sec>
    <sec id="idm1842273956" sec-type="results">
      <title>Results and Discussion</title>
      <sec id="idm1842274532">
        <title>Tractor Systems Failures and Repair and Maintenance    Distribution  </title>
        <p>It was observed the average repair and                   maintenance costs of different systems for the two tractor size generally increased with age, but the rate of increase varies for the two sizes. However, the mean R&amp;M cost of the two tractor types showed relatively higher repair and maintenance costs occurred from year 2 and decreased in year 3 after that increased at years 4 and 5 (<xref ref-type="table" rid="idm1842920940">Table 2</xref>a and <xref ref-type="fig" rid="idm1842920580">Figure 2</xref>). The engine and fuel systems accounted for more than 53% of the total accumulated R &amp; M costs of the two tractor sizes when five years ownership was considered (<xref ref-type="fig" rid="idm1842937276">Figure 1</xref>). The distribution of the accumulated R &amp; M cost of different tractor systems was almost similar for the two types, but the hydraulic system R &amp; M cost of type (150hp) was higher compared with the 75hp type. </p>
        <fig id="idm1842937276">
          <label>Figure 1.</label>
          <caption>
            <title> Distributions of accumulated repair and maintenance of agric tractor systems (a) 75hp tractor type (b) 150hp tractor type (c) mean of the two types</title>
          </caption>
          <graphic xlink:href="images/image1.jpg" mime-subtype="jpg"/>
        </fig>
        <fig id="idm1842920580">
          <label>Figure 2.</label>
          <caption>
            <title> Distribution of repair and maintenance costs of agricultural tractor systems                               (a) 75 hp  tractor   (b) 150hp tractor (c) mean of two types</title>
          </caption>
          <graphic xlink:href="images/image2.jpg" mime-subtype="jpg"/>
        </fig>
        <table-wrap id="idm1842920940">
          <label>Table 2a.</label>
          <caption>
            <title> Repair and Maintenance costs distribution for different tractor systems (A)150 hp               tractor</title>
          </caption>
          <table rules="all" frame="box">
            <tbody>
              <tr>
                <th>
                  <bold>Age</bold>
                </th>
                <td>
                  <bold>Engine</bold>
                </td>
                <td>
                  <bold>Transmission</bold>
                </td>
                <td>
                  <bold>Hydraulic</bold>
                </td>
                <td>
                  <bold>Fuel</bold>
                </td>
                <td>
                  <bold>Other</bold>
                </td>
              </tr>
              <tr>
                <td>1</td>
                <td>66353</td>
                <td>83532</td>
                <td>49778</td>
                <td>114960</td>
                <td>19120</td>
              </tr>
              <tr>
                <td>2</td>
                <td>109415</td>
                <td>139647</td>
                <td>83185</td>
                <td>834564</td>
                <td>38220</td>
              </tr>
              <tr>
                <td>3</td>
                <td>138072</td>
                <td>165570</td>
                <td>102735</td>
                <td>111855</td>
                <td>44140</td>
              </tr>
              <tr>
                <td>4</td>
                <td>165140</td>
                <td>218095</td>
                <td>120365</td>
                <td>81675</td>
                <td>34845</td>
              </tr>
              <tr>
                <td>5</td>
                <td>204415</td>
                <td>250514</td>
                <td>154290</td>
                <td>75000</td>
                <td>57175</td>
              </tr>
              <tr>
                <td>Mean</td>
                <td>136679</td>
                <td>171471.6</td>
                <td>102070.6</td>
                <td>243610.8</td>
                <td>38700</td>
              </tr>
            </tbody>
          </table>
        </table-wrap>
        <table-wrap id="idm1842892684">
          <label>Table2b.</label>
          <caption>
            <title> Repair and Maintenance costs distribution for different tractor systems (B)75 hp tractor</title>
          </caption>
          <table rules="all" frame="box">
            <tbody>
              <tr>
                <td>1</td>
                <td>39820</td>
                <td>45465</td>
                <td>34275</td>
                <td>59706</td>
                <td>17055</td>
              </tr>
              <tr>
                <td>2</td>
                <td>5465</td>
                <td>64270</td>
                <td>45710</td>
                <td>46320</td>
                <td>14983</td>
              </tr>
              <tr>
                <td>3</td>
                <td>78908</td>
                <td>94745</td>
                <td>53925</td>
                <td>34270</td>
                <td>18340</td>
              </tr>
              <tr>
                <td>4</td>
                <td>81825</td>
                <td>100677</td>
                <td>53890</td>
                <td>25098</td>
                <td>25636</td>
              </tr>
              <tr>
                <td>5</td>
                <td>75361</td>
                <td>86410</td>
                <td>48060</td>
                <td>13755</td>
                <td>17590</td>
              </tr>
              <tr>
                <td>Mean</td>
                <td>56275.8</td>
                <td>78313.4</td>
                <td>47172</td>
                <td>35829.8</td>
                <td>18720.8</td>
              </tr>
            </tbody>
          </table>
        </table-wrap>
        <sec id="idm1842230204">
          <title>Development of Repair and Maintenance Costs Prediction Models </title>
          <p>Regression analysis of the data was carried out to present the relation between the mean accumulated R&amp;M cost as percent of purchase price and the mean                      accumulated hours of use of the two tractor types, on the models of linear, polynomial, logarithmic, power and             exponential with correlation coefficient (<xref ref-type="table" rid="idm1842920940">Table 2</xref>). The value of correlation coefficient among the presented         models was related to polynomial model with R<xref ref-type="bibr" rid="ridm1842972220">2</xref> = 0.86 and the highest value of correlation was for power model with R<xref ref-type="bibr" rid="ridm1842972220">2</xref> = 0.93 which is very close to the previous studies. In the most published studies in this field, power models were found easy in calculations and gave better cost            predictions than the other models. Therefore, the small difference between the correlation coefficients of                  polynomial and power models and using of power model by other researchers, in the present study, power model was suggested as suitable form for repair and                   maintenance cost estimation. The power relations of             accumulated R and M costs with accumulated hours of use and tractor age in years of study for the two tractor type and the average of the two types are given in <xref ref-type="table" rid="idm1842847468">Table 3</xref> and <xref ref-type="table" rid="idm1842836740">Table 4</xref>, The average correlation coefficient was very high (R<sup>2</sup> = 0.93) indicating that the tractor age and             accumulated hours of use could adequately explain                variations in R&amp;M costs. </p>
          <table-wrap id="idm1842847468">
            <label>Table 3.</label>
            <caption>
              <title> Regression analysis of the relation between the mean accumulated R&amp;M cost as percent of purchase price and mean accumulated hours of use </title>
            </caption>
            <table rules="all" frame="box">
              <tbody>
                <tr>
                  <td>Model</td>
                  <td>Equation</td>
                  <td>R square</td>
                </tr>
                <tr>
                  <td>Linear</td>
                  <td>Y= 0.0003x+22.181</td>
                  <td>0.732</td>
                </tr>
                <tr>
                  <td>Logarithmic</td>
                  <td>Y=23.598Ln (x)- 209.025</td>
                  <td>0.862</td>
                </tr>
                <tr>
                  <td>Polynomial</td>
                  <td>Y=-E-091.568x<xref ref-type="bibr" rid="ridm1842972220">2</xref>+0.001x+7.04</td>
                  <td>0.859</td>
                </tr>
                <tr>
                  <td>Exponential</td>
                  <td>Y=20.017e<sup>7.467E-6x</sup></td>
                  <td>0.617</td>
                </tr>
                <tr>
                  <td>Power</td>
                  <td>Y=0.028x<sup>0.662</sup></td>
                  <td>0.927</td>
                </tr>
              </tbody>
            </table>
          </table-wrap>
          <table-wrap id="idm1842836740">
            <label>Table 4.</label>
            <caption>
              <title> The power relation of accumulated R&amp;M cost with accumulated hours of use of the two tractors </title>
            </caption>
            <table rules="all" frame="box">
              <tbody>
                <tr>
                  <td>Tractor type</td>
                  <td>Power model</td>
                  <td>R square</td>
                  <td>F</td>
                </tr>
                <tr>
                  <td>Tractor 75Hp</td>
                  <td>Y= 0.011x<sup>0.763</sup></td>
                  <td>0.994</td>
                  <td>501.813<sup>**</sup></td>
                </tr>
                <tr>
                  <td>Tractor 150Hp</td>
                  <td>Y= 0.019x<sup>0.677</sup></td>
                  <td>0.994</td>
                  <td>466.297<sup>**</sup></td>
                </tr>
                <tr>
                  <td>Mean</td>
                  <td>Y=0.028x<sup>0.662</sup></td>
                  <td>0.927</td>
                  <td>101.534<sup>**</sup></td>
                </tr>
              </tbody>
            </table>
          </table-wrap>
          <p><xref ref-type="fig" rid="idm1842792548">Figure 3</xref>, <xref ref-type="fig" rid="idm1842793268">Figure 4</xref>, <xref ref-type="fig" rid="idm1842790820">Figure 5</xref> were predicted low   accumulated R &amp; M costs of the early stage tractor life, and then costs increased gradually with increasing age and accumulated hours of use in 75hp tractor type. The distribution of the accumulated repair and maintenance cost of different tractor system was increased gradually from fuel, transmission, engine hydraulic and other.  </p>
          <fig id="idm1842792548">
            <label>Figure 3a.</label>
            <caption>
              <title> Accumulated repair and maintenance costs as percent of purchase price as affected by hours of use and age (year) for the75Hp tractor </title>
            </caption>
            <graphic xlink:href="images/image3.jpg" mime-subtype="jpg"/>
          </fig>
          <fig id="idm1842794060">
            <label>Figure 3b.</label>
            <caption>
              <title> Accumulated repair and maintenance costs as percent of purchase price as affected by hours of use and age (year) for the150 Hp tractor.</title>
            </caption>
            <graphic xlink:href="images/image4.jpg" mime-subtype="jpg"/>
          </fig>
          <fig id="idm1842793268">
            <label>Figure 4.</label>
            <caption>
              <title> Comparison of the present study prediction models with other  models in world</title>
            </caption>
            <graphic xlink:href="images/image5.jpg" mime-subtype="jpg"/>
          </fig>
          <fig id="idm1842790820">
            <label>Figure 5.</label>
            <caption>
              <title> Comparison of the present study prediction models with other models in Sudan</title>
            </caption>
            <graphic xlink:href="images/image6.jpg" mime-subtype="jpg"/>
          </fig>
        </sec>
      </sec>
      <sec id="idm1842217668">
        <title>Comparison of the Present Study Prediction Models with Other Models in the World </title>
        <p>The model of the average accumulated repair and maintenance costs predicted in this study was compared to the other similar models from USA, UK, and Ireland as shown in <xref ref-type="table" rid="idm1842789452">Table 5</xref>. It was clear that the present derived model accounted for relatively lower values of                            accumulated repair and maintenance costs compared to the world mentioned models. These variations may be                  attributed to the differences in spare parts prices between Sudan and the industrial countries, or may be due to               variations in soil type, climate, preventive maintenance programmer applied and operation conditions. This lower value of repair and maintenance costs may be also due to the procurement and usage of spurious and non-genuine spare parts, variations in tractors technical specifications and lower labor charges for repairing and maintaining tractors in Sudan compared to the industrial world                 countries.</p>
        <table-wrap id="idm1842789452">
          <label>Table 5.</label>
          <caption>
            <title> The power relation of accumulated R&amp;M cost with accumulated age (years) of the two tractors  </title>
          </caption>
          <table rules="all" frame="box">
            <tbody>
              <tr>
                <td>Tractor type</td>
                <td>Power model</td>
                <td>R square</td>
                <td>F</td>
              </tr>
              <tr>
                <td>Tractor 75Hp</td>
                <td>Y= 14.14x<sup>1.14</sup></td>
                <td>0.994</td>
                <td>465.008<sup>**</sup></td>
              </tr>
              <tr>
                <td>Tractor 150Hp</td>
                <td>Y= 10.689x<sup>1.412</sup></td>
                <td>0.944</td>
                <td>50.601<sup>**</sup></td>
              </tr>
              <tr>
                <td>Mean</td>
                <td>Y=12.294x<sup>1.276</sup></td>
                <td>0.952</td>
                <td>158.781<sup>**</sup></td>
              </tr>
            </tbody>
          </table>
        </table-wrap>
      </sec>
      <sec id="idm1842180780">
        <title>Comparison of the Present Predictions Model with Other Models Developed in Sudan </title>
        <p>When the predicted model in this study is                     compared to the other models from Sudan as shown in <xref ref-type="table" rid="idm1842778292">Table 6</xref> it was observed that this model accounted for lower (1999) for all levels of accumulated hours of use, but after 2010 accumulated hours of use the rate of                 increase in accumulated repair and maintenance costs was gradual in this study while was very sharp<xref ref-type="bibr" rid="ridm1842789804">16</xref> model. This may be attributed to differences in spare parts, oils and lubricants prices within the country also may be due to variations in repair rates, frequent breakdowns, labor charges for repairing and maintaining tractors and                          operators and mechanics skills. <xref ref-type="table" rid="idm1842722948">Table 7</xref></p>
        <table-wrap id="idm1842778292">
          <label>Table 6.</label>
          <caption>
            <title> Comparison between the present study estimates of repair and maintenance costs as                      percentage of initial purchase price with other estimates from world</title>
          </caption>
          <table rules="all" frame="box">
            <tbody>
              <tr>
                <th>
                  <bold>Source</bold>
                </th>
                <td>
                  <bold>Model</bold>
                </td>
                <td colspan="5">
                  <bold>Repair and maintenance costs as % of </bold>
                </td>
              </tr>
              <tr>
                <td/>
                <td/>
                <td colspan="5">
                  <bold>initial purchase price</bold>
                </td>
              </tr>
              <tr>
                <td/>
                <td/>
                <td>1000</td>
                <td>2000</td>
                <td>3000</td>
                <td>4000</td>
                <td>5000</td>
              </tr>
              <tr>
                <td>Ward et al. (1981)                          </td>
                <td>y = (4.82x<sup>1.9</sup>).10<sup>-6</sup></td>
                <td>2.4</td>
                <td>9</td>
                <td>19.5</td>
                <td>33.6</td>
                <td>51.4</td>
              </tr>
              <tr>
                <td>Morris (1988) UK </td>
                <td>y = (9.96x<sup>1.48</sup>).10<sup>-5</sup></td>
                <td>2.7</td>
                <td>7.7</td>
                <td>13.9</td>
                <td>21.3</td>
                <td>29.7</td>
              </tr>
              <tr>
                <td>Khoub (2008) Iran </td>
                <td>y = (0.002x<sup>1.162</sup>)</td>
                <td>6.1</td>
                <td>13.3</td>
                <td>22</td>
                <td>30.7</td>
                <td>39.7</td>
              </tr>
              <tr>
                <td>This study </td>
                <td>Y=0.028x<sup>0.662</sup></td>
                <td>2.71</td>
                <td>4.29</td>
                <td>5.61</td>
                <td>6.78</td>
                <td>7.87</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="idm1842160836">
              <label/>
              <p>y = Accumulated repair and maintenance costs as % of initial purchase price.  x = Accumulated hours of use.</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
        <table-wrap id="idm1842722948">
          <label>Table 7.</label>
          <caption>
            <title> A comparison between this study estimates of repair and maintenance costs as percentage of initial purchase price with other estimates from Sudan</title>
          </caption>
          <table rules="all" frame="box">
            <tbody>
              <tr>
                <th>
                  <bold>Source</bold>
                </th>
                <td>
                  <bold>Model</bold>
                </td>
                <td colspan="5">
                  <bold>Repair and maintenance costs as % of initial purchase price</bold>
                </td>
              </tr>
              <tr>
                <td/>
                <td/>
                <td>
                  <bold>1000</bold>
                </td>
                <td>
                  <bold>2000</bold>
                </td>
                <td>
                  <bold>3000</bold>
                </td>
                <td>
                  <bold>4000</bold>
                </td>
                <td>
                  <bold>5000</bold>
                </td>
              </tr>
              <tr>
                <td>Ahmed etal., (1999) </td>
                <td>y = (2.53x<sup>2.4</sup>).10<sup>-7</sup></td>
                <td>4</td>
                <td>21.2</td>
                <td>56</td>
                <td>111.7</td>
                <td>190.8</td>
              </tr>
              <tr>
                <td>Dahab&amp;Osama (2002)</td>
                <td>y = (4.0x<sup>1.25</sup>).10<sup>-4</sup></td>
                <td>2.3</td>
                <td>5.4</td>
                <td>8.9</td>
                <td>12.7</td>
                <td>16.8</td>
              </tr>
              <tr>
                <td>Awad Omer (2007)</td>
                <td>y = (2.0x<sup>1.59</sup>).10<sup>-5</sup></td>
                <td>1.2</td>
                <td>3.5</td>
                <td>6.8</td>
                <td>10.7</td>
                <td>15.2</td>
              </tr>
              <tr>
                <td>Farid Eltom, (2012)</td>
                <td>y = (1.7x<sup>1.29</sup>).10<sup>-4</sup></td>
                <td>1.3</td>
                <td>3</td>
                <td>5.2</td>
                <td>7.5</td>
                <td>9</td>
              </tr>
              <tr>
                <td>This study </td>
                <td>Y=0.028x<sup>0.662</sup></td>
                <td>2.71</td>
                <td>4.29</td>
                <td>5.61</td>
                <td>6.78</td>
                <td>7.87</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="idm1842127932">
              <label/>
              <p>y = Accumulated repair and maintenance costs as % of initial purchase price</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
        <p>When the model of this study was compared to Dahab and Osama (2002)<xref ref-type="bibr" rid="ridm1842791892">15</xref> model for repair and                   maintenance costs, it was clear that the estimates of the present model accounted for lower values than<xref ref-type="bibr" rid="ridm1842791892">15</xref> up to 2011 accumulated hours of use, after which this model accounted for higher values. This may be attributed to variations in tractors specifications, ages and makes.  </p>
        <p>       The comparison between this model<xref ref-type="bibr" rid="ridm1842784548">17</xref>                  prediction showed that the present model accounted for higher values of repair and maintenance costs <xref ref-type="bibr" rid="ridm1842784548">17</xref> for all levels. This may be due to conditions of work, operators and mechanics skills, maintenance regime followed and labor charges for repairing and maintaining of tractors. The difference may also be attributed to differences in tractors technical specifications and cost computations                       methodology, however when the model of this study was compared<xref ref-type="bibr" rid="ridm1842798228">18</xref>, it was clear that the estimates of the present model accounted for larger values until 2025                     accumulated hours of use, after which this model                accounted for lower value. This may be attributed to                  variations in tractors specifications, condition of work and skills of mechanics and operators.</p>
      </sec>
    </sec>
    <sec id="idm1842126852" sec-type="conclusions">
      <title>Conclusions </title>
      <p>The following conclusion may be drawn from the present study</p>
      <p>1. The relationship between accumulated repair and maintenance costs as percentage of the initial                   purchase price of the tractor and accumulated hours of use and age in years for the two tractors in Dongla area could better be described by the power function equation.</p>
      <p>2. The accumulated repair and maintenance costs                   increase with tractor age and hours of use. </p>
      <p>3. The predicted models for repair and maintenance costs of tractors in Sudan were lower than those of other countries; therefore, each area or country                develops its own models of R&amp;M costs to its                      operational and field conditions.</p>
    </sec>
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</article>
