The Economic Research Service (ERS), U.S. Department of Agriculture (USDA), estimates gross farm income and its component cash receipts and government payment accounts annually. Loan activity data from USDA's Commodity Credit Corporation (CCC) are critical to these estimations. This report presents the Statelevel CCC nonrecourse loan activity that ERS uses in estimating farm-level cash receipts for 16 crops. Data summarized for calendar years 1985-91 are those supplied to ERS by USDA's Agricultural Stabilization and Conservation Service (ASCS) for inclusion in the farm income accounts. .