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Finances

Leverage and Financial Risk

Financial risk is incurred when a farm borrows money to purchase assets or operate the farm. Financial risk is caused by uncertainty pertaining to interest rates, lending relationships, changes in market value of assets used as collateral, and cash flow used to repay debt.

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Becoming a “Best in Class” Farm

Corn Belt agriculture is in the midst of transitioning from one of the most profitable periods on record to what could be an extended period of tight margins for most corn and soybean operations. Now that the 2015 planting season is drawing to a close, you should take time to reevaluate your farming operation and consider how you can make sure your farm is strategically positioned to be a “best in class” operation in the years ahead. Doing so will help ensure that your farm will thrive, not just survive, in an era of tight operating margins.

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Estimating the Cost for Drying Corn

The cost of drying corn grain will depend on the type and size of drying system utilized, the amount of moisture to be removed, the weather conditions during the drying period, and the current per unit costs for electricity and drying fuel.

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Depreciation and Expensing Options

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.

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Crop Insurance Indemnities: Some Tax Considerations for 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.

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The Business Climate for Agriculture: Positioning for Turbulent Times

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

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The Wealth Effect in U.S. Agriculture

Since 2009, wealth in the U.S. farm sector has surged along with booming farmland values. Similar to nonfarm households, farm enterprises historically have used wealth to support consumption and investments when income fades. During years of low income, farmers tap their existing wealth to finance spending on capital investments such as buildings, vehicles, machinery and other equipment.

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Drought, Livestock, and Income Taxes

Many Midwestern livestock producers have been adversely affected by weather conditions in 2012. Because of reduced feed supplies, some livestock producers have reduced their herd size through larger than normal sales of livestock in 2012.

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Investment and Financing Behavior of Farmers: Responding to Boom and Bust Times

Although the U.S. farming sector has exhibited very strong financial performance during the past 5-7 years in terms of income generation, cash flow and debt servicing capacity, and equity accumulation, that strong performance has been accompanied by increased risk.

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Managing in Times of Financial Stress

The best strategy is to resolve financial stress problems before they become severe. One of the most important rules of managing in times of financial stress is summed up in the simple but powerful phrase-early recognition, early resolution.

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