Dairy Farm Business Summary: Western Plateau Region 1993

E.B. 94-11Dairy farmers throughout New York State have been participating in Cornell Cooperative Extension's farm business summary and analysis program since the early 1950's. Managers of each participating farm business receive a comprehensive summary and analysis of the farm business. The information in this report represents an average of the data submitted from dairy farms in the Western Plateau Region for 1993

Dairy Farm Business Summary: Western Plateau Region 1990

A.E. Ext. 91-14Dairy farmers throughout New York State have been participating in Cornell Cooperative Extension's farm business summary and analysis program since the early 1950's. Each participating farmer receives a comprehensive business summary and analysis of his or her farm business. The information in this report represents an average of the data submitted from farms in the Western Plateau region

Income Tax Consequences of Farm Debt Cancellation and Bankruptcy

E.B. 94·22 (Formerly A.E. Ext. 89-16)Beginning in the mid-1980s, a substantial number of farmers suffered financial difficulties which led to debt restructuring, bankruptcy and consideration of liquidation alternatives. The Farmers Home Administration debt restructuring program which includes debt cancellation for some farmers has added to the concern about the tax consequences of debt cancellation. The primary purpose of this bulletin is to consider some of the income tax consequences of debt cancellation. A section on some of the income tax aspects of bankruptcy also is included

Dairy Farm Cash Flow, Debt Repayment Ability and Financial Analysis

A.E. Ext. 91-5The procedure and worksheets in this publication will help you analyze your cash flow situation, future debt repayment ability, and current financial situation. The procedures are designed to make use of data either from your Federal income tax forms and balance sheets provided to lenders or from your farm record system

Use of Firm Level Agricultural Data Collected and Managed at the State Level for Studying Farm Size Issues

Individual farm financial data are collected in about two dozen states by colleges of agriculture, farm record associations and state vocational-technical school programs. A wide variety of methods are used by the various systems to calculate measures of profitability, making it difficult to make comparisons across states or to use data from several states to study farm size issues. This paper reviews some of the issues related to measuring profitability such as asset valuation, appreciation of assets, depreciation, interest changes, and value of operator and family labor and management. Data from three states are used to relate farm size to profitability. In general, larger farms have higher net returns regardless of the measure of profitability used, but this is not true in all states in all years

The Dairy Production Termination Program: Breakeven Bid Calculations

A.E. Res. 85-1

Summary and Analysis of 1961 Dairy Farm Businesses

A.E. Res. 9

The Effect of the 1987 New York Tax Law Revisions on State income Taxes Paid by New York Dairy Farmers

A.E. Res. 87-2

Capvest: A Computer Program to Analyze Profitability and Financial Feasibility of Major Capital Investments

A.E. Ext. 91-7This publication is designed to assist a user of the major capital investment computer program in making appropriate input entries and interpreting the results