TABLE B-1. 2022 DATA BY HERD SIZE / Earnings Worksheet

Dollars Per Cow

Note: Expenses adjusted for changes in accounts payable, prepaid expenses, and supply inventories to remove the effects of tax planning and reflect only one year's expenses.

TABLE B-2. 2022 DATA BY HERD SIZE / Balance Sheet Summary

DECEMBER 31, 2022

TABLE B-3. 2022 DATA BY HERD SIZE / Evaluation Factors TABLE B-3. 2022 DATA BY HERD SIZE–EVALUATION FACTORS

1Feed & Crop Expense = Feed + Seed & Plants + Fertilizer + Chemicals & Sprays.

2Machinery Cost = Machinery Repairs + Custom Hire + Fuel & Oil + Machinery & Equipment Depreciation.

3Return on Assets = (Net Earnings + Interest) ÷ Average Farm Assets.

4Return on Equity = Net Earnings ÷ Average Farm Net Worth.