Texas A&M University's Agricultural Financial Analysis Expert Systems (AFAES) mimics the decision making process of agricultural loan experts. AFAES requires more complete and extensive financial information than is standard, including historical cash flow data and income statements using an accrual adjusted basis. Besides performing standard calculations with this information, AFAES adds comparisons of pro forma statement ratios to standards and the borrower's projected value to current values and looks at historical trends and variability. Performance standards are also adjusted to reflect industry differences.
