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 73 14 14 15
Beginning cash (farm & nonfarm) 21,316 6,801 36,926 14,428
Cash From Operating Activities
Gross cash farm income 530,976 272,915 422,240 983,830
Net nonfarm income 14,226 24,274 15,788 11,823
Total cash farm expense -428,797 -237,940 -353,110 -787,288
Apparent family living expense -40,173 -29,149 -34,231 -65,260
Income and social security tax -12,933 -6,586 -9,647 -21,460
Cash from operations 63,299 23,514 41,040 121,645
Cash From Investing Activities
Sale of breeding livestock - - - -
Sale of machinery & equipment 2,772 1,788 2,334 6,366
Sale of farm land 1,692 - - 6,237
Sale of farm buildings - - - -
Sale of other farm assets 4,777 - 1,531 21,794
Sale of nonfarm assets 2,885 8,776 981 87
Purchase of breeding livestock -59 - - -
Purchase of machinery & equip. -45,278 -30,278 -41,812 -60,272
Purchase of farm land -15,253 - - -48,333
Purchase of farm buildings -3,138 -2,200 -1,795 -9,220
Purchase of other farm assets -1,717 -400 -4,436 -3,217
Purchase of nonfarm assets -8,796 -8,053 -4,367 -12,596
Cash from investing activities -62,115 -30,367 -47,564 -99,155
Cash From Financing Activities
Money borrowed 266,656 169,011 235,822 449,185
Cash gifts and inheritances 762 1,168 154 731
Principal payments -259,053 -155,689 -235,112 -440,627
Dividends paid - - - -
Gifts given - - - -
Cash from financing activities 8,365 14,491 863 9,290
Net change in cash balance 9,549 7,637 -5,661 31,780
Ending cash (farm & nonfarm) 30,865 14,438 31,265 46,208