KFMA Newsletters


August 2008   This newsletter discusses IRAs, the use of commodities to convey a charitable gift or a gift to family members, and the credit quality of Kansas farms. The credit quality article examines the average credit rating of KFMA farms from 1973 to 2007, and discusses the current distribution of credit ratings.

July 2008   This newsletter contains articles pertaining to American agriculture, the 2008 Farm Bill, and the relative cost efficiency of no-till farms in central Kansas.

June 2008   This newsletter contains articles pertaining to a comparison of statewide KFMA data from 2006 to 2007, long-term trends in farm income, and the impact of energy price increases on irrigated and non-irrigated farms.

May 2008   This newsletter discusses increases in fuel and fertilizer prices, the importance of knowing production costs, information pertaining to the Economic Stimulus Act of 2008, and state farm income summary information. (revised)

April 2008   This newsletter contains articles pertaining to the identification of unique resources in your business and a summary of desires, concerns, and expectations of participants in farm transition workshops earlier this year.

March 2008   This newsletter discusses the Work Opportunity Tax Credit program and the components of a flow of funds report.

February 2008   This newsletter discusses benchmarking and trend analysis, and the components of an accrual farm income statement.

January 2008  

This newsletter contains articles pertaining to irrigation capital requirement and financial performance by farm type.  Benchmark information for crop farms, crop/beef farms, and crop/dairy farms are contained in the article on financial performance.


December 2007   This newsletter discusses year-end tax planning, Section 179 expense deductions, prepaid farm expenses, and the 2007 crop disaster assistance program.

November 2007   Ethanol Production, and Philosophy of Taxation and Appropriate Planning Objectives. This newsletter discusses implications of ethanol production on Kansas agriculture as well as the philosophy of taxation and how this philosophy impacts tax planning objectives.

October 2007   Disaster Programs, Benchmarking, and Capital Gains. This month's newsletter addresses the following topics: crop disaster and livestock compensation programs, using benchmarks to improve farm financial performance, and changes in capital gain rates.

September 2007   2007 Year End Tax Planning: Capital Gains on Raised Breeding Livestock and Real Estate.  This newsletter discusses the following topics: 2007 year end tax planning, employee management for production agriculture, and the farm service agency emergency loan program.

August 2007   Repairs Versus Depreciation: Is There an Optimum?  This newsletter article explores the relationship between repairs and depreciation using Kansas Farm management Association (KFMA) Data. 

July 2007   Financial performance often varies by farm type or farm size. 
This newsletter article documents differences in financial performance among farms in the Kansas Farm Management Association (KFMA) based upon farm size.

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