Financial Guidelines for Agricultural Producers

• How do I compare?
• Monitor Farm and Ranch Financial Health
• Measure Financial Performance
• Streamline Credit Processes

The Financial Guidelines for Agricultural Producers are intended to:

1. Promote uniformity in financial reporting for agricultural producers by presenting methods for financial reporting which are theoretically correct and technically sound;
2. Present standardized definitions and methods for calculating financial measures which may be used in the measurement of financial position and financial performance of agricultural producers; and
3. Identify alternatives for development of a national agricultural financial database.

The Guidelines are of interest to agricultural producers; all types of lenders — commercial
bankers, Farm Credit System loan officers, insurance industry lenders, suppliers of trade
credit, providers of dealer credit, Consolidated Farm Service Agency lenders, and other,
non-institutional lenders; accountants, attorneys, estate planners, and other financial consultants.

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