Depreciation and Other Capital Adjustments
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 |
| Net operating profit | 64,237 | -29,156 | 53,297 | 202,610 |
| Breeding Livestock | ||||
| Ending inventory | 19 | 93 | - | - |
| Capital sales | - | - | - | - |
| Beginning inventory | 19 | 93 | - | - |
| Capital purchases | - | - | - | - |
| Depreciation, capital adjust. | - | - | - | - |
| Machinery and Equipment | ||||
| Ending inventory | 318,296 | 489,428 | 173,013 | 479,511 |
| Capital sales | 4,670 | 13,577 | 2,796 | 4,253 |
| Beginning inventory | 303,323 | 471,789 | 165,865 | 450,676 |
| Capital purchases | 49,429 | 75,507 | 25,599 | 78,453 |
| Depreciation, capital adjust. | -29,787 | -44,292 | -15,655 | -45,366 |
| Buildings and Improvements | ||||
| Ending inventory | 45,598 | 61,559 | 55,178 | 51,907 |
| Capital sales | - | - | - | - |
| Beginning inventory | 43,926 | 60,802 | 44,460 | 53,587 |
| Capital purchases | 3,769 | 3,747 | 13,294 | 1,015 |
| Depreciation, capital adjust. | -2,097 | -2,990 | -2,576 | -2,696 |
| Other Capital Assets | ||||
| Ending inventory | 238,675 | 362,666 | 94,634 | 374,118 |
| Capital sales | 2,570 | - | 8,386 | 4,465 |
| Beginning inventory | 227,975 | 354,605 | 101,521 | 349,337 |
| Capital purchases | 6,628 | 3,777 | 205 | 13,510 |
| Depreciation, capital adjust. | 6,642 | 4,284 | 1,295 | 15,736 |
| Total depreciation, capital adj. | -25,242 | -42,998 | -16,936 | -32,326 |
| Net farm income | 38,995 | -72,154 | 36,361 | 170,283 |