The regression method of adjustment for price changes produces estimates that are close to those produced by the reclassification method, especially when the results are aggregated into three sales classes The difference between the two methods is greatest for the smallest sales classes Although both methods produced similar results, the regression method is faster, much less expensive, and more flexible than the reclassification method Estimated are census farm numbers and cash receipts by farm sales class from the census of agriculture in terms of constant 1982 farm prices for 1974 and 1978 using a low-cost regression method