Census of Agriculture Content Test

U.S. DEPARTMENT OF AGRICULTURE
NATIONAL AGRICULTURAL STATISTICS SERVICE
For additional help, call 1-888-424-7828
Para ayuda adicional, llamar al 1-888-424-7828

FORM 07-A02(I)
(10/06)

INSTRUCTION SHEET
UNITED STATES 2007 CENSUS OF AGRICULTURE
Who Should Report – A reply is needed from everyone who
received a report form, including both persons who operated a
farm, ranch or other agricultural operation in 2007 as well as
those who were not involved in agriculture. Your report is due
by February 4, 2008. More census information is on the
Internet at www.nass.usda.gov/Census_of_Agriculture/
If you farmed in 2007, complete the enclosed report form and
return it in the preaddressed envelope.
If you were a landlord only and rented out all of your land,
complete sections 1 and 35 of the enclosed report form and
return it in the preaddressed envelope. Even if you were a
landlord but still operated any land yourself, you should
complete the entire report form for that land which you
operated.
If you had no land and no agricultural operations, return the
report form with a note indicating your status on the front of the
form below the address label.
Specialty Commodities - Horses, bees, elk, emus, fish, nursery,
etc., are an important part of the agriculture industry. Report for
all items, regardless of the amount of production or sales you
had in 2007.
Land in Federal conservation programs in 2007 - If you had
land in the Conservation Reserve Program (CRP), Wetlands
Reserve Program (WRP), Farmable Wetlands Program (FWP),
or Conservation Reserve Enhancement Program (CREP) and
you made the decisions on the acres, include the conservation
land on this report form in sections 1, 2, and 4.
If you owned farm or ranch land in 2007 that was idle and
NOT rented out, you should complete and return the report
form.
Partial Year Operations - If you stopped farming during 2007,
complete the report form for the portion of the year that you did
farm. Write “Stopped farming during 2007” and the date you
stopped farming below the address area. Mail the completed
report form in the return envelope.
Involved In More Than One Operation - If you made
decisions for more than one operation, you should have received
a report form for each operation. Provide information for each
operation on a separate form. To obtain additional report forms,
please call the toll-free help line at 1-888-424-7828.
Received More Than One Report Form For the Same
Operation - If you received more than one report form for the
same operation, complete only ONE form per operation. Write
"Duplicate" below the address area of each extra form. Return
all forms in the same return envelope with your completed form
so that we can correct our records.
Have a Partnership Operation - Complete only ONE form for
the entire partnership's agricultural operation and include ALL
partners' shares on the one form. If you made decisions for
more than one partnership operation, complete a report form for
each separate operation. We have listed all the known partners
below the address area to assist in defining the operation. Make
any necessary corrections to these names. If you have
questions, please call the toll-free help line, 1-888-424-7828.
Entering Your Responses - Use BLUE or BLACK INK only.
Enter your replies in the unit requested, i.e., dollars, bushels,
tons, etc. When reporting dollars, report in whole dollars only.
Convert fractions to decimals. Please print clearly and keep
numbers and letters within the white boxes. Mark all applicable
Yes/No and None boxes with an “X”.

INSTRUCTIONS FOR SPECIFIC SECTIONS
SECTION 1 – ACREAGE IN 2007
Your answers in this section will determine the land (Acres in
“THIS OPERATION”) referred to throughout the report form.
Include land associated with your agricultural operation in
2007, whether in production or not. Include all land that you
owned or rented during 2007, even if only for part of the year.
Exclude residential or commercial land. Report in whole acres.
Item 1 - Report all land owned in 2007 whether held under
deed, purchase contract or mortgage, homestead law, or as
heir/heiress or trustee of an undivided estate. Include all land
owned by you and/or your spouse, or by the partnership,
corporation, or organization named on the front of the report
form.
Item 2 - Report all land rented or leased by you or your
operation. Exclude land used under Government grazing
permits or on a per-head or animal unit (AUM) basis. Bureau
of Land Management (BLM) section 15 land leased by your
operation with a specified acreage tract should be included here
even though your fees to BLM are paid on an AUM basis.
Item 3 - Include all land rented out for any purpose if it was part
of the acreage reported in items 1 and 2. Your tenant(s) will
receive a form to report production for the land they rent. Do
not report land placed in conservation programs as acres rented
to others.
Item 4 - This is all land you operated at any time in 2007. Land
use should be reported for these acres.
Total acres equals zero (0) - After completing section 1, if the
acres in item 4 equal zero and you did not raise or own any
livestock, aquaculture, or poultry in 2007, skip to and complete
section 35. Write “All land rented out” in the space below
section 1 if all your land was operated by a renter or
sharecropper. Mail the report form in the return envelope.
SECTION 2 - LAND
The sum (item 5) of the acres entered in items 1 - 4 should equal
the total acres in section 1, item 4, which is “this operation” for
this census report. Do not report any crops grown on land
rented or leased to others or worked by others on shares during
2007.
Land used for more than one purpose - Do not report the same
acreage in more than one of the listed categories. If part or all
of your land was used for more than one listed purpose in 2007,
report that land only in the first purpose listed. For example, if
you planted and harvested a grain crop and grazed the crop
residue in the fall, report the land in item 1a, cropland
harvested. Do not report it again in item 2c, cropland used only
for pasture or grazing.
CRP/WRP and other conservation programs - Report acres in
items 1 through 3 that best describes these acres. For example,
CRP land may be reported in cropland harvested, idle cropland,
or woodland not pastured depending on its use.
Item 1a Double cropping or interplanted crops - If more than one crop
was harvested from the same land in 2007, report that land only
once as cropland harvested.
Christmas trees to be cut and short rotation woody crops Report the acres for these types of crops that were cut in 2007
and will be cut in later years as cropland harvested.
Skip row planted crops - Report the acres that represent planted
rows as cropland harvested, item 1a. Report the acres that
represent the total non-planted or skipped rows as cropland idle
in item 1d.
Item 1c - Include cropland left unseeded for the 2007 harvest
and summer fallowed, cultivated by tillage, or treated with
herbicides to control weeds and conserve moisture. Include
cropland summer fallowed in 2007 even though it may have
been planted to wheat, etc., for the 2008 harvest.

SECTION 3 - IRRIGATION
Include acres irrigated by all methods and from all water
sources including those irrigated from lagoons through a
sprinkler or flood system.

SECTION 11 – FRUIT AND NUTS
Report fruit and nut trees only if there was a combined total of
20 or more trees and vines whose production was either for
home use or for sale. Exclude abandoned acres of orchards or
vineyards which should be reported in section 2, item 1d.
Bearing age acres are the acres of trees or vines that produced
any fruit or nut crop in 2007 or previous years. If fruit and nut
trees and vines were interplanted with other crops, report only
the total acres for the orchard in section 11, and the total acres
of each interplanted crop in their appropriate section(s).

SECTION 4 – CONSERVATION RESERVE PROGRAM AND CROP
INSURANCE
Item 2 - Report all acres covered by any crop insurance policy
in 2007. Include land in pasture insurance programs and acres
covered by guaranteed revenue policies.

SECTION 12 - BERRIES
Do not include abandoned acres or acres harvested for home
use.

SECTION 5 – FIELD CROPS
Acres harvested - Enter the acres harvested in 2007. Round
fractions to whole acres except for tobacco where tenths should
be reported.
Total quantity harvested - If your unit of measure is different
than the unit requested on the report form, convert your figure
for the quantity harvested to the unit requested. If the harvest
was incomplete by December 31, 2007, estimate the total
quantity to be harvested.
Acres irrigated - Report the irrigated harvested acres only once,
even if the crop was irrigated multiple times during the growing
season.
Double cropping - If two or more crops were harvested from
the same land (double cropping), report the total acres and
production of each harvested crop.
Interplanted crops - If two crops were grown at the same time
in alternating strips in the same field, report the acreage of the
field used for each crop.
Skip row planting - If a crop was planted in an alternating
pattern of planted and non-planted rows, such as two rows
planted and two rows skipped, report the acreage occupied by
the crop and report the skipped portion as cropland idle in
section 2, item 1d.

SECTIONS 13, 15, AND 16
AND HOGS AND PIGS

– CATTLE AND CALVES, POULTRY,

Include all animals on this operation on December 31, 2007
owned by you, raised by you under contract, or kept by you for
others. Include animals on unfenced lands, National Forest
land, Indian Reservation Land, cooperative grazing association
land, or rangeland administered by the Bureau of Land
Management on a per-head, animal unit month (AUM), or lease
basis. Animals in transit on December 31, 2007, should be
reported by the person who had control of the animals on that
day. Report beefalo as cattle in section 13. Report buffalo as
bison in section 19.
Contract and custom feeding operations – Report numbers of
animals or poultry on this operation on December 31, 2007.
Report as sold, animals and poultry kept on a contract or custom
basis and moved or sold from this operation in 2007. Report in
section 20 on the appropriate line the quantity delivered of
custom fed livestock or production contract livestock and
poultry and report the dollar amount received from the
contractor in section 20, item 3.
Cattle, hogs, and poultry to exclude from the report form Exclude animals or poultry kept on land rented to others or kept
under a share arrangement on land rented to others. Exclude
animals quartered in feedlots that were not located on this
operation. Do not report the sales of animals bought and then
resold within 30 days. Such purchases and sales are considered
dealer transactions.
Number sold - Report all animals and poultry sold or moved
from this operation in 2007, without regard to ownership or who
shared in the receipts. Include animals sold for a landlord or
given to a landlord or others in trade or in payment for goods or
services. Do not report number sold of any hogs and pigs, cattle
and calves, or poultry owned by you that were kept and sold
from a location that you did not operate.
Animals moved from this operation - For animals moved from
this operation to another, such as for further feeding, report
them as “sold”. Cattle moved are not considered sold if they
were moved to another operation for a short term, such as
winter wheat or corn stubble grazing, or during the winter to
public grazing land.
Cattle in feedlots Do NOT include in cattle in feedlots:
• Cattle and calves sold or moved off the operation for
further feeding
• Veal calves or any calves weighing less than 500 pounds
• Cull or dairy cows fed only the usual dairy ration before
being sold

Sweet corn harvested for seed is reported as crop code 0740 and
the value of sales is reported in section 21, item 4.
SECTION 6 – GRAIN STORAGE CAPACITY
Report total capacity of all structures normally used, even if
they were not used in 2007. Do not report any capacity or usage
of off-farm public storage or capacity of structures leased to
others.
SECTION 7 – HAY AND FORAGE CROPS
Include hay and forage from alfalfa, wild or native grasses,
small grains, soybeans, and peanuts. Report production in tons.
Any pasture or conservation land that had hay cut from it should
be reported as cropland harvested in section 2, item 1a.
SECTION 8 – WOODLAND CROPS AND MAPLE SYRUP
Cut Christmas trees - Acres in production of cut Christmas
trees include both those to be harvested in future years as well
as those harvested in 2007. Trees cut should include only those
trees cut in 2007.
Short rotation woody crops - A short rotation woody crop is a
tree that is harvested in 10 years or less. These are trees for use
by the paper or pulp industry or as engineered wood. Exclude
trees cut for timber. Acres harvested in 2007 should be reported
as having been both in production and harvested. Acres not
harvested in 2007 should be reported in production only.
Maple syrup - Producers should report number of taps and
gallons of syrup. If sap was sold, estimate the number of
gallons of syrup it would have produced. Report the acres of
tapped maple trees in section 2, item 3, woodland not pastured.

SECTION 14 – SHEEP AND LAMBS OWNED
Item 2 - Report sheep, lambs, and ewes owned by you
regardless of their location. Include ewes owned in both item 2
and item 2a. Report pounds of wool shorn in 2007 only.

SECTION 9 – NURSERY, GREENHOUSE, FLORICULTURE, SOD,
MUSHROOMS, VEGETABLE SEEDS, AND PROPAGATIVE
MATERIALS
Report Christmas trees grown on this operation and sold live as
nursery stock, code 0488. Value of sales should be reported
only for those items grown on the operation, not items bought
for immediate resale. Report all acres of Christmas trees in
production for cut Christmas trees and the number cut in 2007
in section 8.

Contract and Custom Feeding Operations – Do not report
inventory of sheep and lambs that were not owned by you.
They are to be reported on the owner’s report form.
SECTION 17 – AQUACULTURE
Include all sizes for each type. On a separate line, specify the
sale of fish eggs, fry, or fingerlings for each type. Convert units
such as bushels, bags, or gallons to number or pounds.

SECTION 10 – VEGETABLES, POTATOES, AND MELONS
For crops planted more than once during the year, report the total
acres harvested during 2007. For example, if 1 acre was planted
to lettuce, harvested, and an additional acre was planted and
harvested, report 2 acres of lettuce under total acres harvested.

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Item 18 - Include only those commodities sold directly for
human consumption, such as vegetables, fruit, eggs, milk, cattle,
chickens, hogs, turkeys, etc. Report only commodities grown or
raised on this operation. Exclude crops, livestock, poultry, or
other products that you bought and resold within 30 days.
Exclude craft items such as bird houses, woodwork, etc.

SECTION 18 – COLONIES OF BEES
Report the number of bee colonies for honey or pollination
owned regardless of location. Report the total colonies of honey
bees or pollination bees sold during 2007. Report the pounds of
honey collected in 2007 whether sold or not sold. Report the
value of sales of honey, bee colonies, beeswax, pollen, package
bees, and leaf cutter bees in section 21, item 16. Report the
quantity of package bees produced in section 19, item 16.

SECTION 22 – ORGANIC AGRICULTURE
A farm produces organic products if it operates according to the
practices outlined in the National Organic Standards. Farms
exempt from certification because they sell less than $5,000 in
organic products a year should also report in this section. Acres
used for organic production include pastureland and acres where
crops were harvested, as well as any acres not used in the
census year because crops failed, land was in a cover rotation,
or crops were not yet of bearing age. Total sales of organic
products include all sales of the products, regardless of whether
an organic premium was obtained.
Item 7 - Acres being converted to organic production apply to
all acres in the farm operation that are in the three year
transition period before land can be certified as organic. Acres
reported in item 7 should not be reported in item 3.

SECTION 19 – OTHER ANIMALS AND LIVESTOCK PRODUCTS
Item 2 - Report in item 2 the total number of horses on this
operation regardless of ownership on December 31, 2007. In
item 2a, report only those horses in item 2 that were owned and
sold by this operation. Exclude horses owned by this operation
but stabled elsewhere.
Items 4, 5, and 6 - Report goats based on utilization regardless
of breed.
Items 12 and 13 - If mink pelts and rabbit pelts were sold in
2007, include in number sold. Retained pelts should be
included in inventory. The value of pelt sales should be
reported in section 21, item 16.
Item 16 - Include bees wax, bee pollen, package bees and
feathers.

SECTION 23 – COMMODITY CREDIT CORPORATION (CCC)
LOANS
Report amount received for commodities placed under CCC
loan during 2007. Include amount received even if commodity
was redeemed or forfeited prior to December 31, 2007. Exclude
CCC loans to build crop storage facilities.

SECTION 20 – PRODUCTION CONTRACTS AND
CUSTOM FEEDING
A production contract is an agreement between a grower and
contractor (integrator) that specifies that the grower will raise an
agricultural commodity and that the contractor will provide
certain inputs such as feed, fertilizer, etc. The grower receives a
payment or fee from the contractor, generally after delivery,
which is usually less than the full market price of the
commodity.
The contractor takes possession of the raised
commodity at the end of the growing period.

SECTION 24 – FEDERAL AND STATE AGRICULTURAL
PROGRAM PAYMENTS
For conservation program cost shares, include the government’s
share of the amount paid. Exclude any payments from loans or
programs which must be repaid.

Report amount of the specified commodity that you raised and
delivered under a production contract in the unit requested in
item 2. If you had contracts with more than one integrator or
contractor for a single commodity, combine the production of
all contracts and report the total units produced for that
commodity in the proper category. If you had multiple
contracts to produce different commodities, report the
appropriate amount of each commodity produced under each
contract in the proper categories. Report the total amount the
contractor paid you for producing the commodity(s) in item 3.
Exclude marketing contracts, futures contracts, forward
contracts, or other contracts based strictly on price.

SECTION 25 – INCOME FROM FARM-RELATED SOURCES
Report only those income producing activities for which you
used part of the land, machinery, equipment, labor, or capital
normally used on this operation and which you do not consider
as entirely separate from your farming activities. Include
insurance payments for crop or livestock losses in item 6.
Report gross amounts received before taxes and expenses.
Item 2 - Exclude rental income from nonfarm property.
Item 3 - Include only those forest products cut from this
operation, not items cut from other nonfarm timber acreage.
Exclude income from a sawmill business. Report sales of
Christmas trees or maple syrup or sap products in section 21.

SECTION 21 – VALUE OF SALES
Report the value of all crops and livestock sold from this
operation in 2007 on the appropriate line(s) of section 21.
Report the sales in 2007 regardless of the year crops were
harvested or raised. Include the value of your landlord’s share
of the commodities harvested.
Also, report as sold
commodities, such as cattle, that you owned and moved to
someone else’s operation for further feeding. Report gross
value before expenses and taxes. Include payments received in
2007 from cooperatives or marketing organizations for crops
produced on this operation regardless of the year in which the
crops were harvested. Also, include as sales your estimate of
the value of any crop or livestock removed from this operation
in trade of services, such as baled hay for labor or other
services. Report the total value you received for animals and
poultry sold from this operation in 2007, without deducting
production or marketing expenses (cost of feed, cost of
livestock purchased, cost of hauling and selling, etc.).

SECTION 26 – PRODUCTION EXPENSES
Include farm production expenses paid by you or your
landlord(s) for crops, livestock, or poultry produced on this
operation in 2007 in items 1 through 15. Include expenses
associated with the generation of farm-related income reported
in Section 25. Include expenses incurred in 2007 even if they
were not paid in 2007. Estimate if exact figures are not known.
Contract growers or custom feeders - Do not report as
production expenses, the value of inputs provided by the
contractor or livestock owner. Identify the items that were
contractor provided in section 20, item 4.
Item 2 - Include surfactants and oils and other products used to
increase a chemicals effectiveness.
Item 6 - Report the purchase cost of all grains, silage, hay,
commercially mixed and premixed feeds, ingredients,
concentrates, etc., fed to livestock or poultry on this operation.
Contract livestock and poultry growers should not report the
value of feed that was provided by a contractor. Do not report
the value of feed raised and fed on this operation as an expense.
Item 9 - Include the cost of repairs and upkeep of farm
machinery, vehicles, buildings, fences, and other equipment
used in the farm business. Include expenses for repairs to
machinery and equipment used only for customwork if income
from those machines is reported in section 25. Exclude repairs
to vehicles not used in the farm business. Exclude expenditures
for the construction of new buildings or the cost of additions to
existing buildings.

Do NOT include:
• Proceeds from CCC loans or other government payments.
• The value of sales of any livestock and poultry owned by
you that were kept and sold from a location you did not
operate.
• Commodities grown under a production contract.
Item 6 - Exclude crops bought for resale without additional
growing, such as plugs and started plants or garden center items,
such as pot liners, chemicals, and fertilizers.
Item 17a - If you rented land under a share arrangement, report
your landlord’s share of the crop and livestock sales included in
item 17.

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Item 10a - Include labor expense for the farm business for gross
salaries and wages, commissions, dismissal pay, vacation pay,
and bonuses paid to hired workers, family members, hired
managers, administrative and clerical employees, and salaried
corporate officers. Include cost for benefits such as employer's
social security contributions, unemployment compensation,
workman's compensation insurance, employer paid life and
medical insurance expense, pension plans, etc.
Item 10b - Include the labor costs of workers furnished on a
contract basis by labor contractor, crew leader, or cooperative
for harvesting vegetables or fruit, shearing sheep, or similar
farm activities. Exclude costs for building or repair work done
by a construction contractor. Report the cost of customwork or
machine hire in item 11.
Item 12a - Exclude rent paid for operator dwelling or other
nonfarm property. Exclude the value of shares of crops or
livestock paid to landlords.
Item 13 - Report all interest expenses paid in 2007 for the farm
business. Include interest paid on CCC loans in item 13b.
Exclude interest associated with activities not related to
production of crops or livestock on this operation, such as land
or buildings rented to others, packing sheds, or feed mills that
provided services to others. Exclude interest on owner/operator
dwelling where the amount is separated from the interest on the
land and buildings on this operation.
Item 14 - Include real estate property taxes you paid on the
acres and buildings you owned and used in the farm business
and property taxes on equipment or livestock. Exclude property
taxes on land or buildings rented to someone else, property
taxes paid on other property not associated with the farm
business, income, social security, and excise taxes.

SECTION 31 – AGRICULTURAL ACTIVITY WITHIN THE
BORDERS OF AMERICAN INDIAN RESERVATIONS, PUEBLOS,
AND SERVICE AREAS
Complete this section if any of your cropland or livestock was
on an American Indian Reservation, Pueblos, or service area in
2007. Include trust acres used, as well as deeded land or land
leased from others that was on the Reservation.
SECTION 32 - PRACTICES
Item 1c - Include water for any purpose – irrigation, cleaning,
water for livestock, etc.
Item 1g - Rotational grazing is the practice of subdividing
pasture into smaller sections and grazing different sections at
different times.
Item 1m - Include any barn (used or not) on your operation that
was built prior to 1960.
SECTION 33 – TYPE OF ORGANIZATION
Use the following definitions to determine the type of
organization for this operation:
Family or individual operation - Farm or business organization
controlled and operated by a family or an individual (sole
proprietor). Include family operations that are not incorporated
and not operated under a partnership agreement. Report family
corporations under “Incorporated under state law.”
Partnership operation - Two or more persons who conduct an
operation together and share work and profits. Co-ownership of
land by husband and wife or joint filing of income tax forms by
husband and wife does not constitute a partnership unless a
specific agreement to share contributions, decision making,
profits, and liabilities exists. Production under contract or under
a share rental agreement does not constitute a partnership.
Incorporated under state law - A corporation is a legal entity or
artificial person created under the laws of a State to carry on a
business, including family corporations. Exclude cooperatives,
even if they are incorporated.
Other - Estate or trust, prison farm, grazing association,
American Indian Reservation, university farm, institution run
by a government or religious entity, cooperatives (an
incorporated or unincorporated enterprise or an association
created and formed jointly by the members), etc.

SECTION 27 – FARM LABOR
Report the number of paid farm or ranch workers who
performed agricultural labor on this operation in 2007. Include
paid family members.
Include workers such as hired
bookkeepers, office workers, maintenance workers, etc., if their
work was primarily associated with agricultural production on
this operation. Include in item 1a any short term or temporary
workers who may have worked only a few days. Exclude
contract labor in items 1a and 1b.
SECTION 28 – FERTILIZERS AND CHEMICALS APPLIED
Fertilizer - Report acres on this operation on which commercial
fertilizer was applied during 2007 only once, even if multiple
applications were made.
Report fertilizer and manure
expenditures in section 26, item 1.
Chemicals - Include acres on which custom application of
chemicals was made. If multiple applications of chemicals for
the same purpose (for example, herbicides) were made on the
same acres, report acreage only once. If chemicals were applied
for different purposes, report the acres for each purpose that the
chemicals were used. Report agricultural chemical expenditures
in section 26, item 2. Estimate the acreage for spot treatments.

SECTION 34 – OPERATOR CHARACTERISTICS
This section collects information about the operator(s) of this
operation. A farm may be a family operation and still have
multiple operators. Complete one column for each operator,
listing the principal operator or senior partner in the first
column. The principal operator is the person in charge, such as
a hired manager, business manager, or other person primarily
responsible for the on-site, day-to-day operation of the farm or
ranch business.
Item 1 - Enter the number of people who made day-to-day
decisions for this operation. Do not report as operators minoraged children who only worked on the farm.
Item 2 - Answer each question for up to three operators. If
there were more than three, answer for three operators only.
Item 2c - The principal occupation of the operator(s) is the
occupation at which an operator spent the majority of his/her
worktime. If the operator spent the majority working for
another agricultural operation for wages, it is considered hours
devoted to other.
Item 2g - Report the first year the specified operator began to
operate any part of this operation on a continuous basis. If the
operator returned to a place previously operated, report the year
operations were resumed.
Item 3 - The number of households that share in the net farm
income are those households involved with the day-to-day
decisions and not those households that received funds because
they are landlords, custom equipment operators, or provide
other supplies that are listed in section 26, Production Expenses.
Your answer should not exceed the number of operators listed
in item 1.

SECTION 29 – MARKET VALUE OF LAND, BUILDINGS,
MACHINERY, AND EQUIPMENT
Item 1 - Estimate the value of the land, houses, barns, and other
buildings for each of the three listed categories if they were sold
in the current market. The real estate tax assessment value
should not be used unless that value represents a full market
value assessment and the land, house, and buildings could
reasonably be assumed to be sold at that price. Do not deduct
real estate marketing charges from your estimate. Report the
total value, not the value on a per-acre basis.
Item 2 - The estimated market value refers to all machinery and
equipment kept primarily on this operation and used for the
farm business. Report the value in its present condition, not the
replacement or depreciated value. Include mobile implements,
hand tools, and office supplies.
Permanently installed
equipment or equipment which is an integral part of a building
should be included as a part of the value of land and buildings
and reported in section 29, item 1.
SECTION 30 – MACHINERY AND EQUIPMENT
Report the total on this operation or normally on this operation
and normally used on this operation in the first column. Do not
report obsolete or abandoned equipment. In the second column,
report only the number manufactured in the last five years.

SECTION 35 - CONCLUSION
Item 1 - If your operation might be identified under a different
name than printed on the front of the form (for example, a farm
name or another partner), please provide these names.
Item 2a - All farms and ranches should receive their own forms
to complete. If you operated another farm or ranch, indicate
whether you received a form for that operation.

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