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Warning Text %XTableStyleMedium9PivotStyleLight16` Instructions Crops ,Crop1 TCrop2 }Crop3 Crop4 5Crop5 Crop6Ownership Info<$ Ownership; CropShareFixed Cash Lease,Flex Cash Leases{ Mach_Input Mach_Output Sheet1'PMhttp://web.cals.uidaho.edu/idahoagbiz/files/2012/09/Crop Lease Calculator.xls InstructionsCropsCrop#1Crop#2Crop#3Crop#4Crop#5Crop#6Ownership Instructions Ownership Mach_Input Mach_Output Crop Share Cash LeaseFlex Cash LeasesCrop Lease Calculator#PrintAllYYYYYYYYYY Y Y Y Y YV     \B< \B:\B<\C<22 \C:*\C<22\F< \F: \F<\H<-- \H:!\H<--\P<"" \P<\P<""\R< \R<\R<\S< \S<\S<\W< \W:\W<\X< \X<\X<\Y<  \Y: \Y< _Order1_Order2  ;   ;   ;?' Print_Area_MI;* ' Print_Area_MI;>J 8<2 {  S  N 3 @f11?@   &eEnter the actual yield information (blue text) for each crop listed, and the percent yield increment. $$-?Estimating Rent for Crop Share, Cash, and Flexable Cash Leases.LEnter Crop Name, Number of Acres, Price, Yield, & Other Revenue Information Crop#1Crop#2Crop#3Crop#4Crop#5Crop#6HelpHard Red Spring WheatSoft White Winter WheatMalting BarleyTotalInvolvedNumber of AcresExpected Yield/AcreExpected Price/Yield UnitOther Revenue/Ac.Enterprise Revenue 'Check for updates to his spreadsheet at5http://www.montana.edu/wwwextec/software/software.htmModified by Paul E. Patterson1Agricultural Economist at the UYou are allowed/required to enter information shown in blue text in this spreadsheet.6 A Crop Lease Calculator is a planning and decision-aid tool that will calculate crop share lease percentages for a single crop or multiple crops using the cost contributions of the landlord and tenant. The program will also calculate cash rents and flexible cash rents. The user will need to provide crop yields and prices, production costs and capital investment information for both the landlord and the tenant. The percent cost contribution made by each party will determine the crop share lease terms. Using expected yield and price and a discount factor, the crop share lease is converted to a cash lease or a flexible cash lease. The cash lease is less than the landlords share of the expected revenue since the landlord avoids both production and price risk when she accepts a cash payment.AcresaEnter the Operating Costs Per Acre for Crop #1 and the percent of these costs paid by the tenant.CostCropPercentValuePerTenants Landlords OPERATING COSTSAcreShare1. Seed & Seed Treatement 2. Fetilizer 3. Pesticides & Chemicals4. Custom & Consultants5. Irrigation Power6. Irrigation Repairs7. Crop Insurance8. Assessments & Fees-9. Machinery Operating Cost: fuel, oil & lube&10. Machinery Operating Costs: repairs Sub Total:/12. Calculated Interest On Cash Operating Costs# A. Avg. Months Loan Outstanding*" B. Operating Loan Interest RateCROP STORAGE COSTS 15. Commercial Crop Storage Feesor#16. On-Farm Storage Operating Costs&17. Calculated Interest On Stored Crop$ A. Value of stored crop per acre B. Number of Months StoredTotal Cash Operating Expenses:Total Operating Costs:aEnter the Operating Costs Per Acre for Crop #2 and the percent of these costs paid by the tenant. 15. Commerical Crop Storage FeesaEnter the Operating Costs Per Acre for Crop #3 and the percent of these costs paid by the tenant.aEnter the Operating Costs Per Acre for Crop #4 and the percent of these costs paid by the tenant.aEnter the Operating Costs Per Acre for Crop #5 and the percent of these costs paid by the tenant.aEnter the Operating Costs Per Acre for Crop #6 and the percent of these costs paid by the tenant.Four ownership costs are included in the next worksheet, including: 1) interest on investment, 2) depreciation, 3) taxes, and 4) insurance. Enter the per acre ownership costs or the values used to calculate the ownership costs for all capital assets used in farming the acreage associated with this lease. This includes the value of land, irrigation systems, buildings and other improvements generally provided by the landlord, as well as machinery provided by the tenant. The value of shares needed to grow a crop, such as sugarbeets, can also be included here. Enter values in cells with blue text or enter labels in yellow highligted cells.1Note that the tenant's contributions will need to be entered for each crop. The value of machinery and equipment, or the value of a portable irrigation system provided by the tenant may vary by crop. Also, values from the Mach-Output are not linked to this section. The user will need to enter the values.Crop #1Crop #2Crop #3Crop #4Crop #5Crop #6Ownership Costs: Landlord'sTenant's1. Interest on InvestmentInterest ContributionCapital Assets UtilizedRate %Value per Acre Land Well and Pump Irrigation System Buildings & Fences Crop Storage Facilities Machinery & Equipment Other: Total Interest on Capital Assets Depreciation!2. Depreciation on Capital Assets*Total Depreciation Costs on Capital Assets Tenants'sTax73. Property Tax on Capital Assets and Water Assessments Water Assessment" Irrigation System (Not in Idaho)& Machinery & Equipment (Not in Idaho)Other:-Total Taxes and Assessments on Capital Assets Insurance54. Liability and Property Insurance on Capital AssetsLandlordTenant"Total Ownership Cost ContributionsOwnership Worksheet InformationMachinery and Equipment: Crop:BEnter total acres on which the equipment is used (owned & leased).Acres:AnnualMarketPurchaseSalvageUseful RemainingSL%ItemPriceLife UtilizationTractor - 250 hpTractor - 200 hp Tandem Disk Chisel PlowRipperPotato Planter - 6 RowBasin Tillage Tool CultivatorSprayer Vine Chopper Vine RollerPotato Harvester - 2 RowPotato Windrower - 4 RowTruck #1 - 10-WheelerTruck #2 - 10-WheelerTruck #3 - 10-WheelerTruck #4 - 10-WheelerTruck #5 - 10-Wheeler Grain Combine4Scroll down to see total values and values per acre.Crop #1:Crop #2:Crop #3:Annual Depreciaton Total ValueValue per acrePThe total market value per acre or the total cost value per acre (shown at the bottom) will need to be manually entered in the Investments worksheet interest ownership cost section. Total annual depreciation per acre (shown at the bottom) should be entered in the depreciation ownership cost section. These are not linked automatically.UCrop Share Lease Percentage Based on Cost Contributions to Specified Crop EnterprisesAverageCrops Tenant CostsLandlord Costs Total Costs Operating OwnershipTotal Crop Share Lease Expected Returns Using Lease Percentage Based on Cost Contributions, Expected Yield and Expected Price EnterprisesTotal Analysis:FExpected total revenue based on a cost contribution % crop share leaseTotal cash operating costs Return over cash operating costs Total costs:Return over all costs based on expected revenue and costs %Net return over total costs per acre Analysis by crop:Revenue is based on a cost contribution crop share lease and uses the expected crop yield and crop price in the Crops worksheeet.Crop % Crop Quantity Total RevenueCash Operating CostsReturn over total costsjBoth the Cash Lease and Flexible Cash Lease calculations are driven off the Cost Share Lease Calculations.IYou must complete the costs share calculations for each enterprise first.>Cash Lease Arrangements (Based on Cost Contributions Approach)TWill the Landlord pay operating costs for the enterprises under a cash lease. (Y/N) < upper or lower case OKZ It is assumed here that if the answer is Y (the landlord will pay a portion of operatingW costs) that the above cost sharing arrangement are correct. If the answer is N, the X program recalculates the cost contributions of each party without the landlord sharing6 operating costs (chemicals, fertilizer, seed, etc.).Expected YieldExpected PriceTotal Expected RevenueLandlord's ShareLandlord's Expected RevenueDiscount Rate For CashPer Acre Cash LeaseNet above cash operating:Net above total costs Total AcresEnter the information requested (blue text) for each crop listed, including cash discount, actual crop yield and actual crop price.!*x These are the "agreed upon base prices and yields established by the landlord and tenant, beore the lease is initiated. Actual Yield(Cash Lease adjusted for Yield Variation JNew Cash Lease Based on Actual Yields Weighted by Acres In Each Enterprise Yield Ratio Enter PercentIncrement in YieldEntered Percent Change.% Yield Change- Three Increments- Two Increments<j- One Increment+ One Increment+ Two Increments+ Three Increments(Cash Lease adjusted for Price Variation JNew Cash Lease Based on Actual Prices Weighted by Acres In Each Enterprise Actual Price Price RatioIncrement in Price% Price Change<Sensitivity Table for Yield Increase/Decrease Based on User  <Sensitivity Table for Price Increase/Decrease Based on User  IFlexible Cash Lease Arrangements Based on Both Price and Yield Variations*% Per acre return over total costs Per Acre %Adjusted Cash Contribution Cash LeaseAPercent Total Cost Contributions for Tenant and Landlord by Crop:ASensitivity Table for Cash Lease Increase/Decrease Based on User Lease/AcreLease Paid on Total AcresFixed Cash Lease Payments:Yield-Flex Cash Lease Payments: Price Change Yield Change0from previously specified "expected" crop price.GExpected crop yields and prices used to develop fixed cash lease rates.This procedure is based on the yields and prices that were entered in the Crops workwheet on rows 17 and 18 (also on rows 22 and 23 above).!Adjusted Cash Contriubtributions 1from previously specified "expected" crop yields.Base Cash LeaseFlexible cash leases are calculated using the fixed cash lease derived using the cost contribution, with the cash payment adjustment.=The cash lease can be "flexed" based on yield, price or both.X|A yield ratio is calculated as the ratio between the actual yield and the expected yield used to derive the base cash lease.}A price ratio is calculated as the ratio between the actual price and the expected price used to dervice the base cash lease. Price Ratio = Yield Ratio =!Entered Percent Change Increment.eEnter the actual price information (blue text) for each crop listed, and the percent yield increment.$$-:Flexible Cash Lease Arrangements Based on Price Variations*%/&:Flexible Cash Lease Arrangements Based on Yield Variations)%0&2Cash Lease adjusted for Price and Yield Variation Price-Flex Cash Lease Payments:)Yield and Price-Flex Cash Lease Payments:-- Grain DrillMoldboard Plow 5-bottom Offset Disk All Cropsavailable to pay cash rent:'Expected return above tenant's expenses Sugarbeets"11. Hired Labor & Hired ManagementIf you discover a problem with the spreadsheet or if you have any questions, contact: Paul Patterson, farm management specialist: Phone (208) 529-8376, or email pattersn@uidaho.edu~To help the user calculate these values, two worksheets are provided in this spreadsheet. Mach_Input alllows the user to list all equipment used to farm this parcel. The user should enter all the requested information and than specify the percentage of the annual use assigned to this parcel. For example, if the tractor is used for a total of 500 hours and the parcel under consideration generates 100 hours, the utilization percentage would be 20%. If a potato harvester is used on 450 acres, than this 150 acre parcel should be assigned 33% of the ownership costs. The value of the equipment can be either the market value, entered by the user, or the calculated cost value that is based on the information supplied by the user. After entering the information in Mach_Input, the user can go to the Mach_Output worksheet. This second worksheet shows the utilization value for each piece of equipment, the total for all equipment, and the per acre value based on the number of acres entered by the user in the Crops worksheet. The equipment and values initially shown in the Mach_Input worksheet are for illustration only and can be overwritten.Zd) )$/) Field Corn Potatoes: No-StorageCrop #4:Crop #5:Enter only the equipment used to farm the parcel(s) under consideration. Then, enter the total number of acres on which the equipment is utilized and % utilization for this equipment by crop.Y*^The user should first enter the name of the crop(s), number of acres, paid yield and selling price information for crops that will be grown on the land parcel. This is entered in the Crops worksheet. Acres can be the number to be grown on this parcel, or the user can enter a value of 1 acre and use the program to calculate the rental rate on a per acre basis. The operating costs for each crop, entered in worksheets Crop #1 - Crop #6, will be entered on a per acre basis in either situation.))PThe user will need to enter ownership cost information in the Ownership worksheet. Both landlord and tenant normally contribute capital investments to the farming enterprise. Capital investments includes the value of land and improvements, irrigation system, fences and buildings, which are all normally provided by the landlord. It also includes the capital investment for the equipment used by the tenant. Since this equipment is typically used on more land than the rental parcel, only a proportionate value of equipment should be entered. This value can be estimated based on hours of use on the rented ground as a percent of the total annual hours of equipment use. The percentage factor can also be based on acres of use. Utilization percentages will be easier to calculate for specialized equipment, which is often used on only one crop.>H)/There are four major costs associated with capital investments: 1) interest, 2) depreciation, 3) taxes and fees, and 4) insurance. All four values should be calculated and entered. Interest is the opportunity cost of capital. The interest rate should be a real rate of interest (nominal rate minus inflation). Currently, the real interest rate would fall in a range between 4 and 7 percent. The interest rate should also reflect the underlying risk. For example, a higher interest rate should be used when calculating the landowners contriubtion to a one year potato lease compared to a multiple year lease that would involve a mix of crops. Depreciation should be management depreciation, which is based on the useful life of the machinery, not tax depreciation, which is based on the tax life of the machinery.)Crop #6:Sugarbeet Shares Pickup TrucknOther Expected Revenue13. Unpaid Labor14. Unpaid Management13. Unpaid Labor(Revenue based on sum of individual crops8Revenue calculated using whole-farm expense percentages. It is assumed here that if the answer is Y (the landlord will pay a portion of operating costs) that the CropShare arrangements are correct.y If the answer is N, the program recalculates the cost contributions of each party without the landlord sharing expenses."in the fixed Cash Lease worksheet.Note: this can only be (Idaho Crop Lease Calculator - April 2008Idaho Crop Lease Calculator is based on a spreadsheet developed by Duane Griffith, Farm Management Specialist, Montana State University Last revised: April 2008Base Cash Lease X Yield Ratio Base Values* Dr; Ф(S  tOz7b%ׯP{ 7ش 73bil{Zi% o~FUcc PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭Vȉ<&J &M5BNe tY>?#!mfKx=[Ԃu}ˆ ~umoLz^W/}ةLo;9iwk/_tV[,ac߬56YvYp1ϡAz 9ۮ7ެe ."Zk1~EȰ RӔ/x$( :7vʗsSj{"bF^x^xz?>~,ɸ7Gg_zy5^|?}V I򋧿>OQ>19ٵ<Ÿ8ߊaG@tOE*\ʻ/ yToN:"1Q(v; y4<$jbRa|PŻǴI Y3wJG݈8b2(<& QHT^w/B(`Z!94[Mc˴j`jG7;Q]o YC5*CocU 9 IQ/ RV+`%*;æWѼ9/#~7qZ$*cߓrUngN>%OOi Dh[BvoLJƌB6>p&>w O]>.ɲ,5,<ؾt&9 ԔEЇIIqhJ#f6kAS&2D)p3ӕ5teO`jvzEOG)9cshger-# ~fu-ԙՍh&9܊- 6 AлY3hX"M$#Fz6#b.w*lyhĭɾ̮]nR3+=,)'Kak.zi X 8Ka6!_ 5[ M܆< kW Ds/Z/j@&8?&5- C⫲K3Zw1K|D!`~J0A?Uֶy&,Xg1K#[y$[BTV)bBRvVt=낕@[\׶Dž8d4~_@`rx \kp*O69mY&ԧ HE]HKN!Vj%2BƣJԊ=" u\ӵC&Y0>g4&oN)j rihr"VTU,koy#ŬjQJpRk3܎Ws;ɢ!JT~u "֠ۀW_ Nq֙4)ڬuZˋw֒TvќXHegvtm,{2Da*20V=CoOQ2'@C8D.IrG[Ȥiࠆ)d͛|?&f9>b|w##(ɇ"C *_p=ce΂aenv*Wm瓗{varAˇ$IDpKs6* ʢG0egAnlCYt֏$Ysă)2|FS` uz'Xr*󠍒F`Bi m/Ҷj9Xrmox86tFo˜ b`>ASDbƟPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!ÄA theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]  g2ɀ !  dMbP?_*+%,&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"dXX??&cU} `yB}  B,x@a@@@x@@@ @ K@ 4@ , @ , "!# $% $# &' &  # & ( ) (       PH40(  4><d7ggD g2ɀ D! ) 19AeU   "  dMbP?_*+%, &L&F&C&R&A&?'?(?)?MHP LaserJet 44C od,XLetterDINU"4:ܜ"=,X??&cU} @B}  B} @ B} ` B}  B}  B} ` B}  B}  B}  B,8@8@8@8@8@8@8@ @ K@  @ @ @@@@@;;;;;;;;;;;;;,DDDDDDDDDDD D FGHH  IGGGGGGGGGDH  IG JEEEEEGGDH  IGGGGGGGGGDH  IGGGKGGGGGDH  IGGGGGGGGGDH  IL MMDH  IL N N N N N NOMDH  I P Q  R R R R  S T MHH  I UVVVVVV W MHH  I X* >Y@>Y@>Y@>Y@>Y@?Y@# T@ %  MHH  I X* @u@@Y@@\@AM@@f@B@@ YMHH  I X* Z@Z@Z@[@Z@\C@ ]MHH  I X*^_D@_D@`I@_abMHH  I cdA"LLLLd@@d@d@d@d@#e$\!A % MHH  IfMMMMMMMMHH  IhhhhhhhLLHH  I XUUUUUUiijj  kkkk j"UUUUUUlljj  kkkk jUUUUUUlljj  kkkk jUUUUUUlljj  kkkkjUUUUUUlljj  kkkk jUUUUUUUUjj jUUUUUUUUjj m#UUUUUUUUjj jUUUUUUUUjj UUUUUUUUjj UUUUUUUUjj jUUUUUUUUjj UUUUUUUUjj  jj D l >*>***>z@}XXX/**>>>>2,,,   ,! ," ,# ,$ ,% ,& ,' ,( ,) ,* ,+ ,, ,- ,. ,/ ,0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 ,: ,; ,< ,= ,> ,? , jj ! jj " jj # jj $ jj % jj & jj ' jj ( jj ) jj * j+ j, j- j. j/ j0 j1 j2 j3 j4 j5 j6 j7 j8 j9 j: j; j< j= j> j? jDl @ ,A ,B ,C ,D ,E ,F ,G ,H ,I ,J ,K ,L ,M ,N ,O ,P ,Q ,R ,S ,T ,U ,V ,W ,X ,Y ,Z ,[ ,\ ,] ,^ ,_ ,@ jA jB jC jD jE jF jG jH jI jJ jK jL jM jN jO jP jQ jR jS jT jU jV jW jX jY jZ j[ j\ j] j^ j_ jDl ` ,a ,b ,c ,d ,e ,f ,g ,h ,i ,j ,k ,l ,m ,n ,o ,p ,q ,r ,s ,t ,u ,v ,w ,x ,y ,z ,{ ,| ,} ,~ , ,` ja jb jc jd je jf jg jh ji jj jk jl jm jn jo jp jq jr js jt ju jv jw jx jy jz j{ j| j} j~ j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , ,  ,  ,  ,  ,  , , , , , , , , , , , , , , , , , , , j j j j j j j j j  j  j  j  j  j j j j j j j j j j j j  jj  jj  jj  jj  jj  jj  jj Dl   ,! ," ,# ,$ ,% ,& ,' ,( ,) ,* ,+ ,, ,- ,. ,/ ,0 ,1 ,2 ,3 ,  jj ! jj " jj # jj $ jj % jj & jj ' jj ( jj ) jj * jj + jj , jj - jj . jj / jj 0 jj 1 jj 2 jj 3 jj ,| ; ; ; ; ; ; ; ; ; ;nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn nnnnnnnnnn 0  nW nq B  (  ~  <(2 XPP? 8]4@ )RxBAY?QI <For each enterprise you wish to consider (Crop#1 -- Crop#6) at right, enter the name of the crop enterprise below the Crop#X heading. These enterprise labels are transferred throughout this worksheet where appropriate. The page tabs at the bottom of this sheet correspond to the enterprise you will enter here. Again, your enterprise labels are also listed at the top of every page to assist in keeping track of the enterprise you are working with. < ~~  <P2 XPP?  `]4@ fKɠH!U = <Acres can be the number in parcel that will be planted to this crop, or enter a value of 1 to keep all calculations on a per acre basis.<Xa~~  <2 XPP?  % ]4@ FG uzx P<QYield should be the paid yield, and should be based on historical field records.<Pca~~  <2 XPP?  Yz]4@ [qR$Ik| <Other revenue would include other saleable crop by products produced (ex. straw on grain or aftermath grazing on hay), government program payments, hunting fees or other recreation fees. <ar~~  <; XPP?  h]4@ 8CVEh7Fa R<SExpected price can be a projected price, a contract price or a historical average.< R  Duane Griffithp Paul E. Pattersonj Paul E. Pattersonj Paul E. PattersonjPaul E. Pattersonj><Ul j  7 Sheet1ggD g2ɀ 4:1EN  dMbP?_*+%, &L&F&C&R&A&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"7XX??&cU} B}  B}  B}  B}  B} @ B}  B} B}  B4  , ;  , , , ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; LLLLLLLLLLLDD oF Z Crop#1p# Z Crop#2p# Z Crop#3p# Z Crop#4p# Z Crop#5p# Z Crop#6DDDDDD o  Z Potatoes: No-Storaget Z Hard Red Spring Wheat Z Soft White Winter Wheat Z Malting Barleyi Z  Field Corn d Z  SugarbeetsDDDDDD o   DDDDDD qrY@Z Y@Z Y@Z Y@Z Y@Z Y@Z sDDDDD tttMDuugMHLDD wxLDD ttyzzzzzzxLDD { D Crop#1|# DPotatoes: No-Storage|Mg}gg}xLDD  ~~~~       LDD  MMMM !  " " # LDD $ UUU %  & & & LDD iiiiLDD ' ~ k@ |@    LD~ ? |@   LL    LL LDD ( ~ n@@ ~ ?@   LDD ) ~ Y@@ ~ ?@ +  LDD * ~ ^@@ ~ ?@*   LDD + ~ :@P@ ~ ?P@   LDD , ~ (@@* ~ ?@   LDD - ~ @@@ ~ ?@   LDD  . ~ H@$@ ~ ?$@   LDD / ~ [@|@ ~ ?|@ !  LDD 0 ~ D@@ ~ ?@   LDD   ~ @U@@ ~ ?@   LDD  U1 UU#P@ % #}@' % #}@' % # %  LDD UUULDD 2 ,D@DD D!$@ DD~ ?!$@ DD&#DD LDD 3 ~ @LDD 4 ~ #@LDD LDD 5iiiLDD 6 UUU~ ! DD~ ?! DD&DD LDD Dl$4s$$0$jjv$$FF$0 ;! ;" ;# ;$ ;% ;& ;' ;( ;) ;* ;+ ;, ;- @. ;/ ;0 ,1 ,2 ,3 , U7 UULDD ! 8!!! D!D~ !?!! D!D!&!!D!D!! LDD "vvULDD #9 #U,# #D$DD% !## D#D~ #?!#' D#D#&# D#D## LDD $ :$ULDD %;%}LDD &LDD ' '< '3' L@-DDDD!D#3'H@-DDDD!D#'3'H@'DDDD!D#3'-DDDD!D#' LDD (LDD )LDD * *~ *F@!*@ D*D~ *?!*@ D*D*&**D*D** LDD + +~ +U@!+h@ D+D~ +?!+h@# D+D+&++D+D++ LDD ,!LDD -= -'-L@+D'D*D+'-@!D'D*D+-'-@ D'D*D+'--D'D*D+- xLDD .HLDD /    MMMMMHLDD 0DDDDDDDDDDDDD 1DDDDDDDDDDDDD 2DDDDDDDDDDDDD 3DDDDDDDDDDDDD ,|8$00$$$$$$$$$ D D  +  )   A  ! e! '' ' ,* + '+ - - T0<(  ~  <(< XPP?  $]4@ pH6w }<~Ownership costs associated with storage equipment and storage facilities should be entered in the capital investment section.<~ }@~~  <= XPP?  ]4@ Z.FK !c {<|Interest is charged only on items 1 - 11. No interest is charged on unpaid operator or family labor, or on management fee.<{Paul E. Patterson !Paul E. Patterson ><Ul j A //##!!%%--''++**$$ 7 Sheet2ggD g2ɀ 4wxLDD ttyzzzzzzxLDD { D Crop#2|# DHard Red Spring Wheat|Mg}gg}xLDD  ~~~~       LDD  MMMM !  " " # LDD $ UUU %  & & & LDD iiiiLDD ' ~ 4@ @@   LD~ ? @@   LL     LL LDD ( ~ O@@ ~ ?@   LDD ) ~ ;@@ ~ ?@   LDD * ~ J@P@ ~ ?P@   LDD + ~ 1@@! ~ ?@   LDD , ~  @@ ~ ?@   LDD - ~  @@+ ~ ?@   LDD  . ~  ~ ?   LDD / ~ 9@@ ~ ?@   LDD 0 ~ @@@ ~ ?@@   LDD     '~ 2@ @ ~ ? @    LDD  U1 UU#`n@ % #@' % #@' % #' %  LDD UUULDD 2 %%&,Gz@DD D! @ DD~ ?! @ DD&'DD LDD 3 ~ @LDD "4 ##$~ #@LDD ,***LDD 5iiiLDD ? UUU~ $@!@@ DD~ ?!@@# DD&DD LDD Dl$4s$$0$jjv$$FF$0 ;! ;" ;# ;$ ;% ;& ;' ;( ;) ;* ;+ ;, ;- @. ;/ ;0 ,1 ,2 ,3 , U7 UULDD ! 8 !  ~ !!! D!D~ !?!!! D!D!&!+D!D!! LDD "++ULDD #9 #U,# @#D$DD% !#}@# D#D~ #?!#}@ D#D#&##D#D## LDD $ : $U~ $r@$LDD %; %  ~ %@%}LDD &,*** LDD ', '< '3'Qp@-DDDD!D#3' @-DDDD!D#'3'  @*DDDD!D#!' DD' LDD (-3LDD ),***LDD * *~ *"@!* @! D*D~ *?!* @- D*D*&**D*D** LDD + +~ +4@!+@@ D+D~ +?!+@@ D+D+&++D+D++ LDD ,../012xLDD -= -!!!'-Qgr@D'D*D+'- @*D'D*D+-'- @ D'D*D+'--D'D*D+- xLDD .HLDD /    MMMMMHLDD 0DDDDDDDDDDDDD 1DDDDDDDDDDDDD 2DDDDDDDDDDDDD 3DDDDDDDDDDDDD ,|8$FF$ $$$$$$$$ D&  D#  l      A  e!! # ' * * + - - - T@ <(   ~  < XPP?  $]4@ WL5رuE@  }<~Ownership costs associated with storage equipment and storage facilities should be entered in the capital investment section.<~ }@~~  < XPP?  1]4@ g,/v2O]dsK |<}Interest is charged only on items 1 - 11. No interest is charged on unpaid operator or family labor, or on management fee.<|Paul E. Patterson !Paul E. Patterson ><Ul j A ''//##!!%%--$$**++ 7 Sheet11ggD g2ɀ 4s X  dMbP?_*+%, &L&F&C&R&A&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"6XX??&cU} B}  B}  B}  B}  B}  B}  B}  B} B}  B4  , ;  ;@ , , ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; LLLLLLLLLLLDD p Z Crop#1p# Z Crop#2F# Z Crop#3p# Z Crop#4p# Z Crop#5p# Z Crop#6DDDDDD  Z Potatoes: No-Storaget Z Hard Red Spring Wheat  Z Soft White Winter Wheat Z Malting Barleyi Z  Field Corn d Z  SugarbeetsDDDDDD DDDDDD qY@Z Y@Z rY@Z Y@Z Y@Z Y@Z sDDDDD tttMDuugMHLDD (@wxLDD ttyzzzzzzxLDD { D Crop#3|# DSoft White Winter Wheat|Mg}gg}xLDD  iiii       LLD  UUUU !  " " # LLD $ UUU %  & & & LLD iiiiLLD ' ~ ,@ @   LD~ ? @   LL    LL LLD ( ~ @P@d@ ~ ?d@   LLD ) ~ ,@@ ~ ?@   LLD * ~ N@p@ ~ ?p@   LLD + ~ 2@ @ ~ ? @   LLD , ~ "@ @ ~ ? @   LLD - ~  @@ ~ ?@   LLD  . ~ ?Y@ ~ ?Y@   LLD / ~ >@p@ ~ ?p@   LLD 0 ~ @y@ ~ ?y@   LLD     '~ 2@ @ ~ ? @   LLD  U1 UU# n@ % #@  % #@! % # %  LLD UUULLD 2 %%&,EDDDD#@DD D!ύ@' DD~ 8?!ύ@' DD&'DD LLD 3 ~ @LLD "4 ##$~ #@LLD ,***LLD 5iiiLLD ? UUU~ $@!@@ DD~ 9?!@@! DD&DD LLD Dl$4s$$0$jjv$$FF$0 ;! ;" ;# ;$ ;% ;& ;' ;( ;) ;* ;+ ;, ;- @. ;/ ;0 ,1 ,2 ,3 , U7 UU9LLD ! 8 !  ~ !!!# D!D~ !:?!!! D!D!&!D!D!! LLD "++U9LLD #9 #U,# @#D$DD% !#}@# D#D~ #9?!#}@* D#D#&##D#D## LLD $ : $U~ $r@$LLD %; %  ~ %@%}LLD &,*** LLD ', '< '3' """"p@-DDDD!D#3' UUUU=@-DDDD!D#'3' UUUU=@DDDD!D#3' 'DDDD!D#' LLD (-3LLD ),***LLD * *~ *"@!* @* D*D~ *?!* @* D*D*&*+D*D** LLD + +~ +4@!+@@+ D+D~ +?!+@@+ D+D+&+ D+D++ LLD ,../456xLLD -= -!!!'-""""dr@D'D*D+'-UUUU=@-D'D*D+-'-UUUU=@ D'D*D+'--D'D*D+- xLLD .HLLD /    MMMMMHLLD 0LLLLDDDLLLLLD 1DDDDDDDLLLLLD 2DDDDDDDLLLLLD 3DDDDDDDLLLLLD , |8$FF$$$$$$$$$ D L   ! ' +  '- *- e- - TP<(  ~  <( XPP?  $]4@ ǒ~BB%EPQd }<~Ownership costs associated with storage equipment and storage facilities should be entered in the capital investment section.<~ }@~~  <P XPP? Z]4@ +g@m |<}Interest is charged only on items 1 - 11. No interest is charged on unpaid operator or family labor, or on management fee.<|Paul E. Patterson !Paul E. Patterson ><Ul j A $$++ //##!!%%--**''7 Sheet12ggD g2ɀ 4zF  dMbP?_*+%, &L&F&C&R&A&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"7XX??&cU} B}  B}  B}  B}  B} @ B}  B} B}  B4  , ;  ;@ , , ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; LLLLLLLLLLLDD p Z Crop#1p# Z Crop#2p# Z Crop#3F# Z Crop#4p# Z Crop#5p# Z Crop#6DDDDDD  Z Potatoes: No-Storaget Z Hard Red Spring Wheat Z Soft White Winter Wheat  Z Malting Barleyi Z  Field Corn d Z  SugarbeetsDDDDDD DDDDDD qY@Z Y@Z Y@Z rY@Z Y@Z Y@Z sDDDDD tttMDuugMHLDD AwxLDD ttyzzzzzzxLDD { D Crop#4|# DMalting Barley|Mg}gg}xLDD  iiii       LDD  UUUU !  " " # LDD $ UUU %  & & & LDD iiiiLDD ' ~ 1@ @   LD~ ? @+   LL    LL LDD ( ~ @@ȩ@ ~ ?ȩ@   LDD ) ~ ;@@ ~ ?@   LDD * ~ G@@ ~ ?@   LDD + ~ 1@@ ~ ?@   LDD , ~  @@ ~ ?@   LDD - ~ (@@+ ~ ?@    LDD  . ~ ?Y@ ~ ?Y@   LDD / ~ 9@@ ~ ?@   LDD 0 ~ @@@ ~ ?@@*   LDD   ~ 2@ @ ~ ? @    LDD  U1 UU# j@ % #i@' % #i@' % #' %  LDD UUULDD 2 , @DD D!VUUUUډ@ DD~ 8?!VUUUUډ@ DD&DD LDD 3 ~ @LDD 4 ~ #@LDD ***LDD 5iiiLDD ? UUU~ ! DD~ 9?!! DD&DD LDD Dl$4s$$0$jjv$$FF$0 ;! ;" ;# ;$ ;% ;& ;' ;( ;) ;* ;+ ;, ;- @. ;/ ;0 ,1 ,2 ,3 , U7 UULDD ! 8 !~ !!!! D!D~ !:?!!! D!D!&!#D!D!! LDD "++U7LDD #9 #U,##D$DD% !## D#D~ #9?!#' D#D#&##D#D## LDD $ : $U~ $r@$LDD %; %~ %%}LDD &,***=LDD ', '< '3'(k@-DDDD!D#3'7@-DDDD!D#'3'7@DDDD!D#3'-DDDD!D#' LDD (-3LDD ),***LLD * *~ *$@!*@@* D*D~ *?!*@@ D*D*&*D*D** LDD + +)~ +4@!+@@ D+D~ +?!+@@+ D+D+&+D+D++ LDD ,../;<6xLDD -= -!!!'-n@*D'D*D+'-%@ D'D*D+-'-%@ D'D*D+'--D'D*D+- xLDD .HLDD /    MMMMMHLDD 0DDDDDDDDDDDDD 1DDDDDDDDDDDDD 2DDDDDDDDDDDDD 3DDDDDDDDDDDDD , |8$FF$$$$$$$$$ D< D   ,  ,  ,  e' ' * ,+ - - T`<(  ~  < XPP?  $]4@ {q9Nʏ% }<~Ownership costs associated with storage equipment and storage facilities should be entered in the capital investment section.<~ }@~~  < XPP?  ]4@ :or3A࡟ {<|Interest is charged only on items 1 - 11. No interest is charged on unpaid operator or family labor, or on management fee.<{Paul E. Patterson !Paul E. Patterson ><Ul j A $$**++ ''//##!!%%--7 Sheet13ggD g2ɀ 4X  dMbP?_*+%, &L&F&C&R&A&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"7XX??&cU} B}  B}  B}  B}  B} @ B}  B} B}  B4  , ;  ;@ , , ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; LLLLLLLLLLLDD p Z Crop#1p# Z Crop#2p# Z Crop#3p# Z Crop#4F# Z Crop#5p# Z Crop#6DDDDDD  Z Potatoes: No-Storaget Z Hard Red Spring Wheat Z Soft White Winter Wheat Z Malting Barley i Z  Field Corn d Z  SugarbeetsDDDDDD DDDDDD qY@Z Y@Z Y@Z Y@Z rY@*Z Y@Z sDDDDD tttMDuugMHLDD BwxLDD ttyzzzzzzxLDD { D Crop#5|# D Field Corn |Mg}gg}xLDD  iiii       LDD  UUUU !  " " # LDD $ UUU %  & & & LDD iiiiLDD ' ~ D@ @   LD~ ? @'   LL    LL LDD ( ~ E@̰@ ~ ?̰@#   LDD ) ~ <@@ ~ ?@   LDD * ~ @R@@ ~ ?@   LDD + ~ A@X@+ ~ ?X@ '  LDD , ~ 2@ @ ~ ? @   LDD - ~ .@p@ ~ ?p@   LDD  . ~ ?Y@  ~ ?Y@   LDD / ~ C@@ ~ ?@   LDD 0 ~  @@ ~ ?@!   LDD   ~ 2@ @# ~ ? @   LDD  U1 UU#s@ % #@' % #@' % #  %  LDD UUULDD 2 ,,)@DD D!@ DD~ ?!@ DD&DD LDD 3 ~ @LDD 4 ~ #@LDD LDD 5iiiLDD ? UUU~ !# DD~ ?!* DD&DD LDD Dl$4s$$0$}jjv$$FF$0 ;! ;" ;# ;$ ;% ;& ;' ;( ;) ;* ;+ ;, ,- @. ;/ ;0 ,1 ,2 ,3 , U7 UULDD ! 8 !~ !!! D!D~ !?!!! D!D!&!D!D!! LDD "vvULDD #9 #U,# D$DD% !# D#D~ #?!## D#D#&#+D#D## LDD $ : $U~ $$LDD %; %~ %%}LDD &LDD ' '< '3'ffffft@-DDDD!D#3'X$@-DDDD!D#'3'X$@-DDDD!D#3'DDDD!D#' LDD (LDD )LDD * *~ *.@!*p@ D*D~ *?!*p@* D*D*&*D*D** LDD + +~ +6@!+0@! D+D~ +?!+0@+ D+D+&+D+D++ LDD ,xLDD -= -'-fffffv@D'D*D+'-@ D'D*D+-'-@-D'D*D+'- D'D*D+- xLDD .HLDD /    MMMMMHLDD 0DDDDDDDDDDDDD 1DDDDDDDDDDDDD 2DDDDDDDDDDDDD 3DDDDDDDDDDDDD ,|8$FF$$$$$$$$ D  D!  +      #  e  # # s' '' %* ,+ - - U"- Tp<(  ~  < XPP?  $]4@ `UIe~Mſ }<~Ownership costs associated with storage equipment and storage facilities should be entered in the capital investment section.<~ }@~~  < XPP?  ]4@  *ZD€V {<|Interest is charged only on items 1 - 11. No interest is charged on unpaid operator or family labor, or on management fee.<{Paul E. Patterson !Paul E. Patterson ><Ul j A //##!!%%--**++''$$ 7 Sheet14ggD g2ɀ 4_  dMbP?_*+%, &L&F&C&R&A&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"7XX??&cU} B}  B}  B}  B}  B} @ B}  B} B}  B4  , ;  ;@ , , ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; LLLLLLLLLLLDD p Z Crop#1p# Z Crop#2p# Z Crop#3p# Z Crop#4p# Z Crop#5F# Z Crop#6DDDDDD  Z Potatoes: No-Storaget Z Hard Red Spring Wheat Z Soft White Winter Wheat Z Malting Barleyi Z  Field Corn  d Z  SugarbeetsDDDDDD DDDDDD qY@Z Y@Z Y@Z Y@Z Y@Z rY@Z sDDDDD tttMDuugMHLDD CwxLDD ttyzzzzzzxLDD { D Crop#6|# D Sugarbeets|Mg}gg}xLDD  iiii       LDD  UUUU !  " " # LDD $ UUU %  & & & LDD iiiiLDD ' ~ G@ @   LD~ ? @   LL     LL LDD ( ~ @W@*@ ~ ?*@   LDD ) ~ O@8@ ~ ?8@   LDD * ~ R@L@ ~ ?L@*   LDD + ~ A@@ ~ ?@   LDD , ~ 1@@ ~ ?@   LDD - ~ B@ @! ~ ? @   LDD  . ~ ?Y@ ~ ?Y@   LDD / ~ [@|@ ~ ?|@ +  LDD 0 ~ C@@* ~ ?@#   LDD   ~ P@@  ~ ?@-   LDD  U1 UU#@ % # @' % # @' % #' %  LDD UUULDD 2 ,\(\;@#DD D!`@' DD~ ?!`@ DD&DD LDD 3 ~ @LDD 4 ~ #@LDD LDD 5iiiLDD ? UUU~ !# DD~ ?! DD&DD LDD Dl$4s$$0$|jjv$$FF$0 ;! ;" ;# ;$ ;% ;& ;' ;( ;) ;* ;+ ;, ;- @. ;/ ;0 ,1 ,2 ,3 , U7 UULDD ! 8 !~ !!!+ D!D~ !?!! D!D!&!!D!D!! LDD "vvULDD #9 #U,# D$DD% !# D#D~ #?!# D#D#&##D#D## LDD $ : $U~ $$LDD %; %~ %%}LDD &LDD ' '< '3'{Gڂ@-DDDD!D#3'v@-DDDD!D#'3'v@DDDD!D#3'-DDDD!D#' LDD (LDD )LDD * *~ *D@!*@@ D*D~ *?!*@@* D*D*&*D*D** LDD + +~ +K@!+@ D+D~ +?!+@+ D+D+&+D+D++ LDD ,xLDD -= -'-{Gʅ@!D'D*D+'-@ D'D*D+-'-@D'D*D+'- D'D*D+- xLDD .HLDD /    MMMMMHLDD 0DDDDDDDDDDDDD 1DDDDDDDDDDDDD 2DDDDDDDDDDDDD 3DDDDDDDDDDDDD , |8$FF$$$$$$$$$ D D    * o  @ B e'  !  # # ' ' +* *- - U"- T<(  ~  <( XPP?  $]4@ I6F0o, }<~Ownership costs associated with storage equipment and storage facilities should be entered in the capital investment section.<~ }@~~  <P XPP?  ]4@ MuXJhYW {<|Interest is charged only on items 1 - 11. No interest is charged on unpaid operator or family labor, or on management fee.<{Paul E. Patterson !Paul E. Patterson ><Ul j A  //##!!%%--$$''**++7 Sheet15ggD g2ɀ "#  dMbP?_*+%,&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"dXX??&cU} B}  B} B}  B  , @ , , @ .m.......... *D++++++++++   ,E---------- (P,, >-* *    7ggD g2ɀ H(TnrvzPh  dMbP?_*+%, &L&F&C&R&A&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"0,X??&cU} B}  B}  B} }  B} B}  B}  B} B} B} B} B}  B} @B}  B}  B} `B}  B} B}  B}  B}  BX@8@;;;;;,@; ; ; ; ; g@;;;;;;;;;;;@;;;;;; F Z Potatoes: No-Storage G Z Hard Red Spring Wheat H Z Soft White Winter Wheat I Z Malting Barley J Z  Field Corn  K Z  SugarbeetsD 4L 555 aM bMb aN cN c  aN  cN c  aN cNc aN cNc aN cNc aN cND dO ee bP fQ gPg fQ hP h  fQ  hP h  fQ hPh fQ hPh fQ hPh fQ hPD 2R 33 iS jT kQk j jQ j  j  jQ j  j jQj j jQj j jQj j jQD lU mmI@@\@  LL~    LL ~      LL ~    LL~   LL~   LL~   LLD /V 0mI @Y@ @~   ~     ~  ~ ~ ~ D 1W 0mI @y@@@~   ~     ~  ~ ~ ~ D 1X 0mI @~   ~     ~  ~  ~ ~ D 1Y 0mI @~   ~     ~  ~ ~ ~  D 1Z 0m I @   ~ 8@ O@  ~ i@ ffffff0@   ~ `h@ 333333/@  ~ y@ @@  ~ y@ @@  ~ @@ T@  D n[ ; < I @   ~    ~     ~    ~    ~    ~ y@ @@  D >\ ???O# P@c@6 % D  # L8@ % D # LO@6 % D  L# Li@ % D # Mffffff0@6 % D  N# L`h@  % D # M333333/@6 % D  N# Ly@  % D # M@@6 % D  N# Ly@  % D # M@@6 % D  N# L@ % D # M\@6 % D  D8 xxxxD MMMOM F  DPotatoes: No-Storage G D Hard Red Spring Wheat H  'DSoft White Winter Wheat  I  DMalting Barley  J  D Field Corn   K  D Sugarbeets Dsggbg tM ta cN  ca  cN  ca cN ca cN ca cN ca cNDoeebe u] uf h]  hf  h]  hf h] hf h] hf h] hf h]D p^\\k\ vQ vj jQ  jj  jQ  jj jQ jj jQ jj jQ jj jQD lVKKqK~ @ ~    ~     ~  ~  ~  ~ D 1W0KqK~ >@ ~    ~     ~  ~  ~  ~ D 1X0KqK~  ~    ~     ~  ~  ~  ~ D 1Y0KqK~  ~    ~     ~  ~  ~  ~ D 1Z0KqK~  ~ @U@   ~  8@   ~ 6@ ~ .@ ~ .@ ~ @P@D w[@ D Sugarbeet Shares @k\~  ~    ~     ~  ~  ~  ~ D 8_999=#LA@ %#6L#Q %#6#L@U@ %#6  LQ # L8@ % #6  LQ #L6@ %#6 LQ#L.@ %#6 LQ#L.@ %#6 LQ#L@P@ %#6D8zzzzDrssssQ  'DPotatoes: No-Storage  G  D Hard Red Spring Wheat  H  DSoft White Winter Wheat I  DMalting Barley J  D Field Corn  K  %D SugarbeetsDKKKqK tM  t`  tx  t`  tx t` tx t` tx t` tx t`DKKKqK ua  ua  uy  ua  uy ua uy ua uy ua uy uaD pb\\k\ vQ  vQ  vv  vQ  vv vQ vv vQ vv vQ vv vQD lUKKqK~  @ ~   ~    ~  ~  ~  ~ D lcKKqK~ 7@ ~   ~    ~  ~  ~  ~ D lVKKqK~  ~   ~    ~  ~  ~  ~ DD)l(44Ta<< ;!;";#;$;%;&;'v@(;);*;+;,;-;.;/;0;1;2;3;4;5;6;7;8;9;:;;;<;=;>;?, d KKqK~  ~  ~  ~  ~  ~  ~  D !lX!KKqK~ ! !~ ! ! ~ !  ! ~ ! !~ ! !~ ! !~ !!D "lY"KKqK~ " "~ " " ~ "  " ~ " "~ "@ "~ "@ "~ ""D #e#KKqK~ # #~ # # ~ #  # ~ # #~ # #~ # #~ ##D $wf$6 D Sugarbeet Shares $6k\~ $ $~ $ $ ~ $  $ ~ $ $~ $ $~ $ $~ $$D %8g%9999#%R?@% %$#6 %NS#%T% %$#6 % US #% T% %$ #6 % US #%T% %$#6 %US#%T@% %$#6 %US#%T@% %$#6 %US#%T' %$#6%D8&MMMOMD'KKKqKQ '' ' DPotatoes: No-Storage' ' G'  'D Hard Red Spring Wheat' ' H'  DSoft White Winter Wheat' 'I' 'DMalting Barley' 'J' 2D Field Corn ' 'K' D Sugarbeets'D(KKKqK (tM ( (u` ( zQ ( u` ( zQ (u` (zQ (u` (zQ (u` (zQ (u`(D)KKKqK )uh ) )uh ) zQ ) uh ) zQ )uh )zQ )uh )zQ )uh )zQ )uh)D *pi*\\k\ *vQ * *vQ * {| * vQ * {| *vQ *{| *vQ *{| *vQ *{| *vQ*D +U+KKqK~ +@ +~ + +  ~ +  +  ~ + +~ + +~ + +~ ++D ,lV,KKqK~ ,? ,~ , ,  ~ ,  ,  ~ , ,~ , ,~ , ,~ ,,D -W-KKqK~ -@ -~ - -  ~ -  -  ~ - -~ - -~ - -~ --D .lX.KKqK~ . .~ . .  ~ .  .  ~ . .~ . .~ . .~ ..D /lY/KKqK~ / /~ / /  ~ / ? /  ~ /? /~ /? /~ / /~ //D 0Z0KKqK~ 0 0~ 0 @ 0  ~ 0 ? 0  ~ 0@ 0~ 0@ 0~ 0@ 0~ 0@0D 1w[16 $D Sugarbeet Shares 177\~ 1 1~ 1 1  ~ 1  1  ~ 1 1~ 1 1~ 1 1~ 11D 28g2999:#2L@2 %+1#6 2LL#2L @2 %+1#6 2 LL #2 M@2 %+1 #6 2 NL #2M@2 %+1#6 2NL#2M@2 %+1#6 2NL#2M@2 %+1#6 2NL#2M@  %+1#62D83MMMOMxxxxD4KKKqKQQQ 4V 4 VQ 4 W 4 XQ 4W 4XQ 4W 4XQ 4W 4XQ 4W4Y5KKKqK 5Zj 5ZQ 5Vk 5 VQ 5 [k 5 XQ 5[k 5XQ 5[k 5XQ 5[k 5XQ 5[k5Y 6}l6\~k\-6] l@ D DD%D2 6]]-6^`c@ D DD%D2 6 _` -6 ^333333E@ D D D% D2  6 _` -6^D@ D DD%D2 6_`-6^J@D DD%D2 6_`-6^J@D DD%D2 6_`-6^f@ D DD%D26Y 7f67MMOM~~~HHHDDDDDDDD88HMMOMMMMHHHDDDDDDDDDDDDDD89HMMOMMMMJHHDDDDDDDDDDDDDD:UUUUUjjj ;UUUUUUjjj <jUUUUUUjjj =jUUUUUUjjj >mUUUUUUjjj ?jjj DHl<<H<< @ ,A ,B ,C ,D ,E ,F ,G ,H ,I ,J ,K ,L ,M ,N ,O ,P ,Q ,R ,S ,T ,U ,V ,W ,X ,Y ,Z ,[ ,\ ,] ,^ ,_ , @jjj Ajjj Bjjj Cjjj Djjj Ejjj Fjjj Gjjj Hjjj Ijjj J jK jL jM jN jO jP jQ jR jS jT jU jV jW jX jY jZ j[ j\ j] j^ j_ jDl ` ,a ,b ,c ,d ,e ,f ,g ,h ,i ,j ,k ,l ,m ,n ,o ,p ,q ,r ,s ,t ,u ,v ,w ,x ,y ,z ,{ ,| ,} ,~ , ,` ja jb jc jd je jf jg jh ji jj jk jl jm jn jo jp jq jr js jt ju jv jw jx jy jz j{ j| j} j~ j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j j jDl  , , , , , , , , ,  ,  ,  ,  ,  , , , , , , , , , , , , , , , , , , , j j j j j j j j j  j  j  j  j  j j j j j j j j j j j j j j j j j j jDl   ,! ," ,# ,$ ,% ,& ,' ,( ,) ,* ,+ ,, ,- ,. ,/ ,0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 ,: ,; ,< ,= ,> ,? ,  j! j" j# j$ j% j& j' j( j) j* j+ j, j- j. j/ j0 j1 j2 j3 j4 j5 j6 j7 j8 j 9jjj :jjj ;jjj <jjj =jjj >jjj ?jjj Dl @ ,A ,B ,C ,D ,E ,F ,G ,H ,I ,J ,K ,L ,M ,N ,O ,P ,Q ,R ,S , @jjj Ajjj Bjjj Cjjj Djjj Ejjj Fjjj Gjjj Hjjj Ijjj Jjjj Kjjj Ljjj Mjjj Njjj Ojjj Pjjj Qjjj Rjjj Sjjj ,| ; ; ; ; ; ; ; ; ; ;nnnnnnnnn nnnnnnnnn nnnnnnnnn nnnnnnnnn nnnnnnnnn nnnnnnnnn nnnnnnnnn nnnnnnnnn nnnnnnnnn nnnnnnnnn ? n  n" B:' D$1 2 6  6  6 e6 6 6 p z X (   ~  <(  XPP? ]Ub]4@ 2t? HbǶ <The value of land is its value when used in agricultural production, not the development value. However, the value of land on a one-year lease for a high value crop (i.e. potatoes, could be higher than the value of the same land with multiple crops.< ?a~~  <P  XPP?  %I]4@ (dF܄ + <Use the Mach_Input and Mach_Output worksheets to calculate a value based on either a market value or cost value, adjusted for the percent of time equipment is used on this parcel.< X~~  <  XPP? n]4@ Fe!JQ`P <Use the Mach_Input and Mach_Output worksheets to calculate a value based on either a market value or cost value, adjusted for the percent of time equipment is sused on this parcel. Enter the value here on line 24.<< X~~  <  XPP? >F]4@ E<|.Im, <Use a real rate of interest on land (nominal minus inflation). A likely range based on risk would be 4 to 7 percent. Use a nominal rate of interest (the opportunity cost of capital) on depreciable assests.< ka  z  (]X(k(k(k 3jJf11dd?? Text Box 1" PK![Content_Types].xmlJ0*miG]`Hm6 Xwt?. g#Wi3E).+7 >ON ޑ1ˋz "+R RhB.} /<^ITխ%rHK4uK~I0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!*>#^drs/shapexml.xmlUr1 3;_8lIdaJLg tr9@Z h@uWZVZzI6wcdsZCnLњ wA+X>f\֗̓cJj8@+ݱ!ώ ;c)V xFM :J8$"!9w=!Zn?[alD]{.$5PSq/yN`Jɩ( WI1:2w:9>I{6FJdbtREj%n#rV˹vl|~{@nȧ6:c["vqVV-L> tZcδ 5ynLy\ǜ E Ǔ!m, a4}x$_AB2QpIR)h$`č<uJjdj`'WKIO'JZ[dҪl+'9w(5:ݸ2np*YSٺsjPSڇEky.\+}L!N*8\I,d Q0MTk|J.͛ t%gKT#p.͂AgEU. 88Nvgu@6&ZON)5h8&|@5(K\~PK!H drs/downrev.xmlT_K0Co.]G6!UDXcl?$5OmL͹pڴ"Gal"TR ^@*VA',lg+LuvKΠp^RjBHn' 2m$w& ˊwM%/&HdƇo#~QGY3vyno8Ѻ9d`Rb${>Lu0X[V%6=3ZAj8_ 7NG-NQ6pأN?PK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!*>#^)drs/shapexml.xmlPK-!H drs/downrev.xmlPKA],z`%m9 <Print All Input and Results<?Paul E. PattersonPaul E. Patterson Paul E. PattersonPaul E. Patterson><Ul j A  %% $$ 1122 7 Sheet10ggD g2ɀ $Q  dMbP?_*+%,( &L&F&C&R&A&?'?(?)?MHP LaserJet 44C odXXLetterDINU"4:ܜ"0XX??&U} B}  B}  B}  B}  B} B}  B  h , ; ; ; ; ; ; ; J  J ; ; ; @ ; ; ; ; ; ; ; ; ; ; ; h h ; ; , ; ;<<<<<<<<<<< K LLL >k >jX(L Potatoes: No-Storage v?@䟽B{?/1'L  L L B A<Bo f?/1'L  L L BX(Hard Red Spring Wheat v?@"Aa/?< A<B<}=?<X<(HSoft White Winter Wheat v?@U)?I A<BTj?IX(Malting Barley v?@"J?U A<BxZj?UXZ( Field Corn v?@50?b A<BĔW?bX(n Sugarbeets UU@ꝡz?o A<BTy?o  U= DTKX? 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