Statement Of Cash Flows
Farm Business Management - Moorhead
Northland Community and Technical College
(Farms Sorted By Net Farm Income)

Avg. Of
All Farms Low 20% 40 - 60% High 20%
Number of farms 75 15 15 15
Beginning cash (farm & nonfarm) 24,736 28,464 11,936 51,598
Cash From Operating Activities
Gross cash farm income 547,250 206,665 451,689 979,392
Net nonfarm income 13,962 22,634 7,497 7,908
Total cash farm expense -431,322 -154,094 -340,809 -755,757
Apparent family living expense -47,536 -26,243 -39,763 -77,093
Income and social security tax -16,609 -6,957 -12,378 -33,756
Cash from operations 65,745 42,005 66,237 120,693
Cash From Investing Activities
Sale of breeding livestock - - - -
Sale of machinery & equipment 3,167 267 1,267 9,158
Sale of farm land 1,171 4,264 1,593 -
Sale of farm buildings - - - -
Sale of other farm assets 14,531 3 13,679 34,013
Sale of nonfarm assets 2,397 341 8,618 880
Purchase of breeding livestock -489 - - -2,244
Purchase of machinery & equip. -68,782 -23,901 -43,642 -148,378
Purchase of farm land -14,746 -24,333 -21,333 -21,376
Purchase of farm buildings -3,683 -7,219 - -7,019
Purchase of other farm assets -7,262 - - -13,516
Purchase of nonfarm assets -21,911 -9,683 -8,739 -23,189
Cash from investing activities -96,141 -60,262 -48,556 -174,352
Cash From Financing Activities
Money borrowed 289,947 107,674 247,076 516,348
Cash gifts and inheritances 3,779 6,145 5,018 19
Principal payments -258,489 -98,947 -266,730 -446,025
Dividends paid - - - -
Gifts given - - - -
Cash from financing activities 35,237 14,872 -14,636 70,342
Net change in cash balance 4,841 -3,386 3,044 16,682
Ending cash (farm & nonfarm) 29,577 25,078 14,980 68,280