Food, Agriculture, and Resource Economics

Lenders Indicate Increase in Non-Performing Loans

by Brady Brewer In a recent survey of agricultural lenders from across the nation conducted by researchers at the University of Georgia and Kansas State University, agricultural lenders indicated that non-performing loans increased and lenders expected this pattern to continue in the short and long term (Brewer et al., 2017)….
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Use Accrual Accounting to Better Gauge Farm Profitability

By Amanda R. Smith Most farmers are familiar with the method of cash-based accounting. With cash-based accounting, a farmer records income when they receive a cash payment for their crops, animals or animal products. Furthermore, they record an expense when a payment is made by the farmer to the input…
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Tool for Valuing Replacements

One important financial aspect of cow-calf production is evaluating replacement decisions. Whether you always hold back your own replacements or look for opportunities to expand when the price is right, it’s crucial to take an objective look at the profitability and feasibility of your investment. To help producers with this…
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