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Managing Risk in Your Farm Business

January 1, 2014

Most people working in agriculture are in the business of commodities. And in the long run, in a commodity business, it’s crucial to be a low-cost producer. Here are some practical ways that you can start lowering your costs today.

The End of the Direct Payment Era in U.S. Farm Policy

January 1, 2014

Direct payments are to be eliminated from the new farm bill, an action that has near unanimous support among U.S. lawmakers.

Factors Influencing Program Choices for Indiana Farmers

January 1, 2014

Indiana farmers have until March 31, 2015 to make their farm program election. The five year market outlook will have a significant impact on farmer election of new safety net programs.

Effective Price Comparison of Indiana Crops for New Farm Programs

January 1, 2014

This fall crop producers will be asked to make their choice among three very different safety net programs newly created as part of the 2014 Farm Bill. Online decision aids promise to provide a bevy of information that farmers will need to process in deciding which program path best fits their operation and tolerance for risk.

Agriculture Risk Coverage-County (ARC-CO)

January 1, 2014

Agricultural Risk Coverage-County Option (ARC-CO) is a new program in the 2014 Farm Bill. ARC-CO payments are made when the average county revenue for a commodity falls below that county’s revenue guarantee per acre.

Depreciation and Expensing Options

December 1, 2013

This article reviews depreciation and expensing options for recent years and options currently available for 2013 and 2014. The discussion emphasizes changes affecting agricultural producers and farm businesses.

Crop Insurance Indemnities: Some Tax Considerations for 2013

December 1, 2013

Corn and soybean yields for most Indiana producers are higher in 2013 than they were in 2012, but crop prices are lower. A number of producers may also have crop insurance indemnities from 2012 crops which have not yet been reported as income.

The Business Climate for Agriculture: Positioning for Turbulent Times

September 8, 2013

A key theme underlying the discussions and presentations at the 2013 Kansas City Federal Reserve Bank Agricultural Symposium — the Shifting Nexus of Global Agriculture — was the uncertainty the industry is facing in many dimensions

Determining a Value for Corn Silage

April 8, 2013

Pricing silage crops can be much more challenging than pricing grains, since they are not sold as routinely and, therefore, do not have a readily known market price. The following is a brief discussion of some methods for determining prices for various types of silage.