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Like financial leverage, operating leverage magnifies results, making gains look better and losses look worse. Both operating and financial leverage increase risks because they make returns less predictable over time.

In the 2002 Census of Agriculture, the average age of mfarm operators was 55.3 years. Older farmers should spend time planning their retirement or succession plans.

Do high prices have you wondering what to do with this year's wheat crop? If so, now is a good time to consider your options.

This publication is specifically designed to help agricultural producers determine the financial condition of their operation at a certain point in time. It provides guidelines, definitions and...