The reconditioning of our imported Japanese tractors goes as follows: the overall reconditioning is to 95% but not limned to , new pistons, rings, and bearings, new head gasket, new or rebuilt pumps,new air filter, new fuel filter, and new oil filter, the cylinder head is reconditioned, the clutch and throwout bearing are new or reconditioned, the transmission is in good working order, hydraulic filter can be new or reconditioned, or if a metal screen will be cleaned . The front axle of four-wheel drive tractors have been cleaned and repaired as needed the electrical system is working and the charging system is putting out is required voltage to charge the tractors battery, the belts and hoses are 95% of new or replaced with new, tires in front and rear are new or used without cracks or wear, the seat and paint are new --208-390-2774