This bulletin is the first in a series of bulletins addressing financial performance of farms. Two measures of financial performance are highlighted: the current return on assets and the return on equity based on the annual return from day-to-day business of farming for various farm types. Both measures are calculated on the historical cost of the assets as opposed to market value. The returns to assets and equity are provided over a ten year period, 1997-2006, for beef, hog, poultry, dairy, grains and oilseeds, potato, greenhouse, and fruit and vegetable farms.


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