Financial success or failure of most farmers depends largely on their ability to make well-considered decisions, in view of fluctuating relationships between costs and prices. This publication aims to (1) provide a general handbook of information that farmers and others can use when they are faced with broad problems of investing or of borrowing money, (2) provide a summary of the main considerations that enter into important decisions in such matters, and (3) provide farmers and others with a general basis for viewing and thinking about some of their more important financial problems.