Go ahead and change all the fluids and filters. As I recall the 2440 is very similar to a 2550 which we have. The fuel filter is a glass cube shaped unit and you replace the whole thing, the fuel system will have to be bled afterward, but it isn't too difficult. You'll also want to change the hydraulic filter which is a cartridge type that comes out under the tractor. Use only JD Hy-Gard hydraulic fluid, these tractors are sensitive to bad quality/cheap fluid, we used some off brand stuff and it ate all the seals out of the hydraulic system within a few weeks. I think it will take about 10gal of hydraulic fluid to change it. Engine oil and filter of course, we always use JD filters and Plus 50 engine oil, but any good filter and 15w40 oil will work fine. Lastly be sure to grease everything real well, these tractors have about 15 grease fittings on them.