Farm Cash Receipts (FCR)

Expense of farm, type

Expense refers to the decrease in economic benefits or service potential, during the reporting period, in the form of outflows or consumption of assets or incurrence of liabilities that result in decreases in equity, other than those relating to distributions to owners.

Farm refers to an agricultural operation that produces at least one of the following products intended for sale: crops (hay, field crops, tree fruits or nuts, berries or grapes, vegetables, seed); livestock (cattle, pigs, sheep, horses, game animals, other livestock); poultry (hens, chickens, turkeys, chicks, game birds, other poultry); animal products (milk or cream, eggs, wool, furs, meat); or other agricultural products (Christmas trees, greenhouse or nursery products, mushrooms, sod, honey, maple products).

The data for this variable are reported using the following classifications and/or lists:

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