#agriculture
Farm bill, agricultural grants, and farm business bookkeeping for specialty crop and local food producers
A fair rent starts from soil yield and county rates, not elevator talk — six rate methods, cash vs. share vs. flex risk splits, and IRS reporting per lease.
Schedule J lets farmers and fishers spread a bumper year's income across the prior three years' lower brackets — average savings topped $4,400 in one study.
Deere's Q3 FY2026: $1.379B net income on $12.6B revenue, large ag sales down 6%, construction margin up to 12.1%, and a $49.2B finance receivables book.
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
A US spray-drone business needs Part 107, a Section 44807 exemption, a Part 137 certificate, and a state commercial license before its first paid acre.
Raised bison breeding stock carries zero IRS basis but still earns Section 1231 treatment at culling; purchased animals depreciate over five years.
Cal-Maine's conventional egg price fell 59.3% in Q1 FY2027, turning $199.3M of profit into a $58.6M loss. Five years of filings show the full commodity cycle.
Bid drainage tile by the foot: 30-foot spacing doubles footage per acre versus 60-foot. Price the outlet separately, and use Section 179 on the plow.
Price freezer beef per pound of hanging weight, sell the live animal — not the meat — at custom-exempt lockers, and beat the sale barn on paper first.
Hunting leases now pay $8–$50+ per acre a year, but charging for access can void your recreational-use liability shield — write the lease, require insurance.
April lump-sum CSA billing suppresses signups and fakes a cash cushion. Default to a deposit plus installments, and book shares as unearned revenue.
A 10-year oyster lease books as an ASC 842 right-of-use asset; 12-month grow-out costs track by cohort until harvest.
