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

Avg. Of
All Farms Low 20% 40 - 60% High 20%
Number of farms 77 15 16 16
Beginning cash (farm & nonfarm) 29,152 31,092 20,003 61,107
Cash From Operating Activities
Gross cash farm income 708,428 125,445 609,524 1,282,369
Net nonfarm income 17,273 32,147 12,208 7,873
Total cash farm expense -586,899 -97,563 -501,063 -1,038,904
Apparent family living expense -57,833 -34,181 -53,432 -68,291
Income and social security tax -13,100 -6,931 -8,517 -24,035
Cash from operations 67,868 18,917 58,720 159,011
Cash From Investing Activities
Sale of breeding livestock - - - -
Sale of machinery & equipment 4,580 3,791 4,778 9,056
Sale of titled vehicles 1,558 - - 7,500
Sale of farm land 1,623 - 7,813 -
Sale of farm buildings - - - -
Sale of other farm assets 8,764 3,794 16,362 18,861
Sale of nonfarm assets 1,207 1,850 894 2,544
Purchase of breeding livestock - - - -
Purchase of machinery & equip. -57,512 -8,619 -59,859 -102,432
Purchase of titled vehicles -3,829 -67 -5,625 -10,631
Purchase of farm land -12,225 - -8,688 -17,350
Purchase of farm buildings -3,304 - - -8,266
Purchase of other farm assets -1,664 -2,333 -5,225 -
Purchase of nonfarm assets -16,724 -10,806 -11,568 -34,918
Cash from investing activities -77,524 -12,391 -61,118 -135,636
Cash From Financing Activities
Money borrowed 381,465 41,879 344,949 672,250
Cash gifts and inheritances 1,495 1,393 1,815 -
Principal payments -365,605 -43,481 -346,001 -676,703
Dividends paid -4,039 - - -19,437
Gifts given - - - -
Cash from financing activities 13,315 -208 763 -23,891
Net change in cash balance 3,659 6,317 -1,635 -516
Ending cash (farm & nonfarm) 32,811 37,409 18,368 60,591