Excerpt from the report Preface: Authors of the major papers discussed the role of the existing farm sector financial accounts, the Balance Sheet of the Farming Sector and the Farm Income Statement, Cash Sources and Uses of Funds Statements, and some additional farm sector accounts which have been proposed in the literature and, in some cases, published by USDA. These new accounts include the Capital Finance and Capital Flows accounts and Personal Income and Outlay Statements. In the concluding paper, as well as the general discussion, author and discussants focused on how the entire system of farm sector financial accounts is interrelated and what new directions are needed.