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Abstract
The study aims to indentify factors which affect the value and diversity of farm net income on agricultural
farms. The researched farms were included in the Polish Farm Accountancy Data Network and located in
the region of Mazowsze and Podlasie. The research covered the period of 2011. Among the surveyed types
of farming, only owners of the agricultural farms of mixed types were obtained statistically and significantly
different value of farm net income. Correlation between value of the farm net income and the level of the
net working capital is positive.