The engine and powertrain were intact as individual components; engine and transmission were completely disassembled and inspected. The generator was missing so we were unable to start the tractor. The starter needed to be cleaned and lubed. All three of the gauges were removed and replaced. The steering wheel was not salvageable. Anything that was not repairable would be replaced with period correct parts. We were unable to diagnose the transmission with just a visual inspection; we disassembled every component. The transmission had leaks, seals were rotted. The gears and the clutch worked. The brake drums were fair to good. We replaced the seals and put new lining on the brake shoes. The sheet metal was fair. The rims were shot. We cut the lugs off of the originals so we could later put them on blank rims. The manifold was in fair condition with one broken flange, one ear was broken and missing; made repairs with cast iron welding rod. Muffler was also gone. More info in report.