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["Balance Sheet Preparation Template With Supporting Schedules (Cash Based Tax Payer)"]
[null,null,null,null,null,"Version 9-23-12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"---------"]
[null,null,null,null,null,"For More Information, Contact",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule A -- Cash, Checking, Savings, CD's    (Farm Only)"]
[null,null,null,null,null,"Roger Betz",null,"betz@msu.edu",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule B -- Prepaid Expenses and Supplies"]
[null,null,null,null,null,"Senior District Extension Farm Management Educator",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule C -- Invested in Growing Crops"]
[null,null,null,null,null,"Michigan State University",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule D -- Receivables  Accounts, Notes, Gov. Payments (Current)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule E -- PIK Certificates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule F -- Securities Readily Marketable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule G -- Crops Held For Sale or Feed (Raised & Purchased) - Free Stocks"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule H -- CCC and Other Government Stored Grain"]
[null,null,null,"Enter Name of Farm or Owner(s) >","Michigan Example Fruit Farm",null,null,"This Shading Means User Entry Cell used for calculations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule M -- Securities Not Readily Marketable"]
[null,null,null,"Enter the Balance Sheet Date >","2012-10-01",null,"XXXXXXXX","This Shading Means User Entry Cell used for descriptions only",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule N -- Non-Farm Assets"]
[null,null,null,null,null,null,null,"This Shading Means Calculated Cell  (do not change)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule O -- Farm Accounts Payable"]
[null,null,null,null,null,null,"This Shading Means No Entry Here",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule P -- Liens and Judgments Owed"]
[null,null,null,null,null,null,null,null,"Current",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule Q -- Notes Payable "]
["Schedule A -- Cash, Checking, Savings, CD's    (Farm Only)",null,null,null,null,null,null,null,"Balance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule R -- Intermediate Loans"]
["Check Book Balance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule S -- Long Term Loans"]
["Undeposited Checks",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule T -- Taxes - (Real Estate, Income, Property,  S.S.)"]
["Cash on Hand"]
["Savings Accounts and CD's"]
["Money Market"]
["Other"]
[null,null,"Total Cash, Checking, Savings, CD's Available",null,null,null,null,null,{"$f":"SUM(I17:I21)","v":0}]
[]
["Schedule B -- Prepaid Expenses and Supplies"]
[null,null,null,null,"Quantity","",null,"Fair",""]
[null,null,null,null,"Bu./Ton","Cost","Total","Market","Market"]
["Description of Item",null,null,null,"Cwt/Gal","Per Unit","Cost","Value/Unit","Value"]
["Fuel, oil, lubricants",null,null,null,0,0,{"$f":"E29*F29","v":0},{"$f":"F29","v":0},{"$f":"E29*H29","v":0}]
["Pesticides",null,null,null,null,null,0,{"$f":"F30","v":0},0]
["Parts",null,null,null,null,null,0,0,0]
["Fertilizer",null,null,null,null,null,0,0,0]
["Supplies",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["X",null,null,null,null,null,0,0,0]
["Total Cost of Prepaid Expenses and Supplies",null,null,null,null,null,{"$f":"SUM(G29:G39)","v":0}]
["Total Fair Market Value Prepaid Expenses and Supplies",null,null,null,null,null,null,null,{"$f":"SUM(I29:I39)","v":0}]
[]
["Schedule C -- Invested in Growing Crops"]
[null,null,null,null,null,"Quant."]
[null,null,null,null,null,"Of","Price","Number","Total"]
["Crop",null,null,null,"Material","Material","Per Unit","Acres","Invested"]
["Pruning - for next harvested crop",null,null,null,"trees",0,0,0,{"$f":"F47*G47*H47","v":0}]
["Fertilizer - for next harvested crop",null,null,null,"Nit 28%",null,null,null,0]
["Sprays - for next harvested crop",null,null,null,"Fung",null,null,null,0]
["Mowing - for next harvested crop",null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,"Total Invested in Growing Crops",null,null,null,null,{"$f":"SUM(I47:I58)","v":0}]
["Schedule D -- Receivables  Accounts, Notes, Gov. Payments (Current)",null,null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
["Accounts Receivable",null,null,null,"Quantity","Unit","Price per",null,"Amount"]
["Receivable From",null,"Description",null,null,null,"Unit",null,"Due"]
["apples",null,"last payment",null,0,"bu",0,null,{"$f":"E63*G63","v":0}]
["cherries",null,null,null,null,"lbs",null,null,{"$f":"E64*G64","v":0}]
["crop insurance Estimate",null,"freeze apples",null,null,"Ac",null,null,{"$f":"E65*G65","v":0}]
["crop insurance Estimate",null,"freeze cheeries",null,null,"Ac",null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,"Total Accounts Receivable",null,null,null,null,null,{"$f":"SUM(I63:I70)","v":0}]
["Notes Receivable",null,null,null,"Date","Interest","Amount","Accrued","Prin. &"]
["Receivable From",null,"Description",null,"Due","Rate","Receivable","Interest","Int. Due"]
["Loan to Bob",null,"X",null,"2013-03-04",0.05,0,0,{"$f":"G74+H74","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"G75+H75","v":0}]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,"Total Notes Receivable",null,null,null,{"$f":"SUM(G74:G81)","v":0},{"$f":"SUM(H74:H81)","v":0},{"$f":"SUM(I74:I81)","v":0}]
["Government Payments Receivable",null,null,null,null,null,null,"Total","Balance Due"]
["Receivable From",null,"Description",null,null,null,null,"Payment","12 months"]
["2012 Direct Payment",null,"X",null,null,null,null,0,0]
["CSP Program",null,"X"]
["ACRE Payment",null,"X"]
["CC Payment",null,"X"]
[]
[]
[]
[]
[null,null,"Total Government Payments",null,null,null,null,{"$f":"SUM(H85:H92)","v":0}]
[null,null,"Total Government Payments Receivable",null,null,null,null,null,{"$f":"SUM(I85:I92)","v":0}]
[]
["Schedule E -- PIK Certificates",null,null,null,null,null,"Expected"]
[null,null,"","Cost","Face","","Premium",""]
[null,null,null,"if","Value","Expir.","Above","Market"]
["Crop","Description",null,"Purch.","Recvd","Date","Cost/Face","Value"]
[null,null,null,0,0,null,0,{"$f":"IF(D100=0,E100*G100/100,D100*G100/100)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(D101=0,E101*G101/100,D101*G101/100)","v":0}]
["Cost of Certs Purchased",null,null,{"$f":"SUM(D100:D101)","v":0}]
["Face Value of Certs Received",null,null,null,{"$f":"SUM(E100:E101)","v":0}]
["Market Value of Purchased and Received Certs",null,null,null,null,null,null,{"$f":"SUM(H100:H101)","v":0}]
["Schedule F -- Securities Readily Marketable",null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
[]
[null,null,null,"Number","Original","Market","  Total ","Fair","Percent"]
[null,null,null,"of","Cost","Price","Original","Market","To"]
["Description",null,null,"Shares","Per Unit","Per Unit","  Cost  ","Value","Non-Farm"]
["Telephone Stock",null,null,0,0,0,{"$f":"D110*E110","v":0},{"$f":"D110*F110","v":0},1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["X",null,null,null,null,null,0,0,1]
["Cost Basis of Marketable Securities",null,null,null,null,null,{"$f":"SUM(G110:G117)","v":0}]
["Market Value of Readily Marketable Securities",null,null,null,null,null,null,{"$f":"SUM(H110:H117)","v":0}]
["Value of Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"(1-I110)*G110+(1-I111)*G111+(1-I112)*G112+(1-I113)*G113+(1-I114)*G114+(1-I115)*G115+(1-I116)*G116+(1-I117)*G117","v":0},{"$f":"H110*(1-I110)+H111*(1-I111)+H112*(1-I112)+H113*(1-I113)+H114*(1-I114)+H115*(1-I115)+H116*(1-I116)+H117*(1-I117)","v":0}]
["Value of Non-Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"I110*G110+I111*G111+I112*G112+I113*G113+I114*G114+I115*G115+I116*G116+I117*G117","v":0},{"$f":"H110*I110+H111*I111+H112*I112+H113*I113+H114*I114+H115*I115+H116*I116+H117*I117","v":0}]
[]
["Schedule G -- Crops Held For Sale or Feed (Raised & Purchased) - Free Stocks"]
["Raised ",null,null,null,"Quant.","Required","","Market","Fair"]
["For Sale or Feed",null,null,null,"Bu.-Tons","For","Available","Price","Market"]
["Description",null,null,null,"Cwt.","Feed","To Sell","Per Unit","Value"]
["Apples",null,null,null,0,0,{"$f":"E127-F127","v":0},0,{"$f":"E127*H127","v":0}]
["Peaches",null,null,null,null,null,{"$f":"E128-F128","v":0},null,{"$f":"E128*H128","v":0}]
["Cherries - Sweet",null,null,null,null,null,0,null,0]
["Tarts",null,null,null,null,null,0,null,0]
["Juice Apples",null,null,null,null,null,0,null,0]
["Slicers",null,null,null,null,null,0,null,0]
["Corn",null,null,null,null,null,0,null,0]
["Soybeans",null,null,null,null,null,0,null,0]
["Wheat",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
["X",null,null,null,null,null,0,null,0]
[null,"Total FMV Raised Crops and Feed",null,null,null,null,null,null,{"$f":"SUM(I127:I140)","v":0}]
["Purchased ",null,null,"Quant.","Purch.",null,null,null,"Fair"]
["For Sale or Feed",null,null,"Bu/T","Price Per","Total","Available","Market","Market"]
["Description",null,null,"Cwt","Unit","Cost","To Sell","Price/Unit","Value"]
["X",null,null,0,0,{"$f":"D145*E145","v":0},0,0,{"$f":"D145*H145","v":0}]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["X",null,null,null,null,0,null,null,0]
["Cost Value of Purchased Crops",null,null,null,null,{"$f":"SUM(F145:F153)","v":0}]
["Market Value of Purchased Crops",null,null,null,null,null,null,null,{"$f":"SUM(I145:I153)","v":0}]
["Schedule H -- CCC and Other Government Stored Grain",null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
[null,null,null,null,"Units",null,"Total","Total","Total"]
["Grain",null,"Year","Loan","Sealed","Market","Dollars","Loan","Market"]
["Description",null,"Sealed","Rate","T/C/BU","Price","Equity","Amount","Value"]
["Corn",null,"2012",1.82,0,0,{"$f":"(F160-D160)*E160","v":0},{"$f":"D160*E160","v":0},0]
["Soybeans",null,"2012",5.8,0,0,{"$f":"(F161-D161)*E161","v":0},0,0]
["Wheat",null,"2012",6,0,0,{"$f":"(F162-D162)*E162","v":0},0,0]
["X",null,null,null,null,null,{"$f":"(F163-D163)*E163","v":0},0,0]
[null,"Total Dollars of Equity in Government Grain",null,null,null,null,{"$f":"SUM(G160:G163)","v":0}]
[null,"Total Loan Amount Against Crops",null,null,null,null,null,{"$f":"SUM(H160:H163)","v":0}]
[null,"Total Market Value of Grain Under Loan",null,null,null,null,null,null,{"$f":"SUM(I160:I163)","v":0}]
[]
["Schedule I -- Livestock Held for Sale    (Raised and Purchased)"]
["Raised Livestock",null,null,null,null,"","Average","Market","Total"]
["for Sale",null,null,null,null,"Number","Weight","Price Per","Market"]
["Description",null,null,null,null,"Animals","in Pounds","Pound","Value"]
["Mkt Hogs",null,null,null,null,0,0,0,{"$f":"F172*G172*H172","v":0}]
["Steers",null,null,null,null,null,null,null,0]
["Lambs",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
[null,null,"Total Fair Market Value of Raised Livestock",null,null,null,null,null,{"$f":"SUM(I172:I177)","v":0}]
["Purchased Livestock",null,null,null,"Current","Average","Market","Total","Total"]
["for Resale",null,null,null,"Number","Weight","Price Per","Purchase","Market"]
["Description",null,null,null,"Animals","in Pounds","Pound","Cost","Value"]
["Feeder Cattle",null,null,null,0,0,0,0,{"$f":"E182*F182*G182","v":0}]
["X",null,null,null,null,null,null,null,{"$f":"E183*F183*G183","v":0}]
["X",null,null,null,null,null,null,null,{"$f":"E184*F184*G184","v":0}]
["X",null,null,null,null,null,null,null,{"$f":"E185*F185*G185","v":0}]
[null,null,"Cost Value of Purchased Livestock for Sale",null,null,null,null,{"$f":"SUM(H182:H185)","v":0}]
[null,null,"Fair Market Value of Purchased Livestock for Sale",null,null,null,null,null,{"$f":"SUM(I182:I185)","v":0}]
["Schedule J -- Breeding Livestock  (Raised and Purchased)"]
["Raised",null,null,null,null,"","Weight","Market","Total"]
["Breeding Lvstk",null,null,null,null,"Number of","Per","Value Per","Market"]
["Description",null,null,null,null,"Animals","Animal","Animal","Value"]
["Rep. Heifers",null,null,null,null,0,0,0,{"$f":"F192*H192","v":0}]
["Milking Cows",".",".",".",".",null,null,null,0]
["Dry Cows",".",".",".",".",null,null,null,0]
["Sows",null,null,null,null,null,null,null,0]
["Gilts",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
["X",null,null,null,null,null,null,null,0]
[null,"Total Fair Market Value of Raised Breeding Stock",null,null,null,null,null,null,{"$f":"SUM(I192:I199)","v":0}]
["Purchased",null,"","Average","Cost",null,"Total","Market","Total"]
["Breeding Lvstk",null,"Number","Weight/","Per","Accum.","Original","Value Per","Market"]
["Description",null,"Animals","Animal","Animal","Dep.","Cost","Animal","Value"]
["X",null,0,0,0,0,{"$f":"C204*E204","v":0},0,{"$f":"C204*H204","v":0}]
["X",null,null,null,null,null,{"$f":"C205*E205","v":0},null,{"$f":"C205*H205","v":0}]
["X",null,null,null,null,null,{"$f":"C206*E206","v":0},null,{"$f":"C206*H206","v":0}]
["X",null,null,null,null,null,{"$f":"C207*E207","v":0},null,{"$f":"C207*H207","v":0}]
["X",null,null,null,null,null,{"$f":"C208*E208","v":0},null,{"$f":"C208*H208","v":0}]
["Total Cost or Book Value of Purchased Breeding Stock",null,null,null,null,{"$f":"SUM(F204:F208)","v":0},{"$f":"SUM(G204:G208)","v":0}]
["Total Market Value of Purchased Breeding Livestock",null,null,null,null,null,null,null,{"$f":"SUM(I204:I208)","v":0}]
["Schedule K -- Machinery, Trucks, Pickups, Autos and Livestock Equipment",null,null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
["","Year","","","Cost","","","","Estimated"]
["Powered","Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Equipment","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Tractor","JD","2000-07-09",1,0,0,0,{"$f":"E215-G215","v":0},0]
["Harvester",null,null,1,null,null,null,0]
["Cherry Shaker",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,null,1,null,null,null,0]
["X",null,".",1,null,null,null,0]
[]
[null,"Year","","","Cost","","","","Estimated"]
[null,"Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Implements","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Mower","X","2005-04-09",1,0,0,0,{"$f":"E228-G228","v":0},{"$f":"E228*0.6","v":0}]
["Sprayer","X",null,1,null,null,null,0,{"$f":"E229*0.6","v":0}]
["Disc","X",null,1,null,null,null,0,0]
["Blast Sprayer","X",null,1,null,null,null,0,0]
["Wagons","X",null,1,null,null,null,0,0]
["Fork Lift","X",null,1,null,null,null,0,0]
["Boxes","X",null,1,null,null,null,0,0]
["Blast Sprayer","X",null,1,null,null,null,0]
["Wagons","X",null,1,null,null,null,0]
["Fork Lift","X",null,1,null,null,null,0]
["Boxes","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X"]
[null,"Year","","","Cost","","","","Estimated"]
["Pickups &","Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Trucks","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Chevy 2 t",2005,"7/90",1,0,0,0,{"$f":"E246-G246","v":0},0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X",null,1,null,null,null,0]
["X","X","",1,null,null,null,0]
[]
[null,"Year","","","Cost","","","","Estimated"]
["Livestock","Make","Date","Percent","or","Annual","Accum.","Book","Market"]
["Equipment","Model","Acquired","Owned","Basis","Deprec.","Deprec.","Value","Value"]
["Scales","X","2011-03-02",1,{"$f":"G209","v":0},null,{"$f":"F209","v":0},{"$f":"E257-G257","v":0},{"$f":"I210","v":0}]
["X","X","",1,null,null,null,{"$f":"E258-G258","v":0}]
["X","X","",1,null,null,null,{"$f":"E259-G259","v":0}]
["X","X","",1,null,null,null,{"$f":"E260-G260","v":0}]
["X","X","",1,null,null,null,{"$f":"E261-G261","v":0}]
[null,"Total Cost or Basis",null,null,{"$f":"SUM(E215:E261)","v":0}]
[null,"Total Annual Depreciation",null,null,null,{"$f":"SUM(F215:F261)","v":0}]
[null,"Total Accumulated Depreciation To Date",null,null,null,null,{"$f":"SUM(G215:G261)","v":0}]
[null,"Total Book Value of Machinery and Equipment",null,null,null,null,null,{"$f":"SUM(H215:H261)","v":0}]
[null,"Total Estimated Market Value of Machinery and Equipment",null,null,null,null,null,null,{"$f":"SUM(I215:I261)","v":0}]
["Schedule L -- Real Estate",null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
["Owned","","","","","","","","Estimated"]
["Description.","Percent","Date","","Cost or","Annual","Accum.","Book","Market"]
["Bare Land","Owned","Acquire.","Acres","Basis","Dep.","Dep.","Value","Value"]
["X",1,null,0,0,0,0,{"$f":"E271-G271","v":0},0]
["Home Farm",1,null,null,null,null,null,0]
["Smith Farm",1,null,null,null,null,null,0]
["Jones Farm",1,null,null,null,null,null,0]
["Grandma's",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
[]
[null,"Percent","Date","","Cost or","Annual","Accum.","Book","Market"]
["Buildings","Owned","acquired.","Acres","Basis","Dep.","Dep.","Value","Value"]
["Shop 30x50",1,"2000-02-01",null,0,0,0,{"$f":"E281-G281","v":0},0]
["Mach Storage",1,null,null,null,null,null,0]
["Cooling pad",1,null,null,null,null,null,0]
["Loading dock",1,null,null,null,null,null,0]
["Cold Storeage",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
[]
[null,"Percent","Date","","Cost or","Annual","Accum.","Book","Market"]
["Improvements","Owned","acquired.","Acres","Basis","Dep.","Dep.","Value","Value"]
["Apple Trees",1,"2000-04-01",0,0,0,0,{"$f":"E292-G292","v":0},0]
["Apple Trees",1,null,null,null,null,null,0]
["Sour Trees",1,null,null,null,null,null,0]
["Tart Trees",1,null,null,null,null,null,0]
["Irrigation",1,null,null,null,null,null,0]
["Grape Vines",1,null,null,null,null,null,0]
["Irrigation",1,null,null,null,null,null,0]
["Well",1,null,null,null,null,null,0]
["Tile",1,null,null,null,null,null,0]
["Fences",1,null,null,null,null,null,0]
["X",1,null,null,null,null,null,0]
["Houses"]
["Dad's",1,null,null,null,null,null,{"$f":"E304-G304","v":0}]
["Home",1,null,null,null,null,null,{"$f":"E305-G305","v":0}]
["X",1,null,null,null,null,null,{"$f":"E306-G306","v":0}]
[null,"Total Acres",null,{"$f":"SUM(D271:D306)","v":0}]
[null,"Total Cost or Basis",null,null,{"$f":"SUM(E271:E307)","v":0}]
[null,"Total Annual Depreciation",null,null,null,{"$f":"SUM(F271:F307)","v":0}]
[null,"Total Accumulated Depreciation on R. E.",null,null,null,null,{"$f":"SUM(G271:G307)","v":0}]
[null,"Total Book Value of Real Estate",null,null,null,null,null,{"$f":"SUM(H271:H307)","v":0}]
[null,"Total Estimated Market Value of Real Estate",null,null,null,null,null,null,{"$f":"SUM(I271:I307)","v":0}]
["Leased and Rented",null,null,null,null,null,"Total","Current","Accrued (not paid)"]
["Land",null,null,"Type",null,null,"Annual","Portion","Rent and"]
[null,null,null,"of","Date",null,"Cash","Rent/Lease","Lease"]
["Description / Landlord",null,null,"Lease","Expires","Acres","Rent","Due","Payments"]
["Jones Place",null,null,"cash","2015-12-01",0,0,0,{"$f":"H317","v":0}]
["X",null,null,"X",null,null,null,null,{"$f":"H318","v":0}]
["X",null,null,"X",null,null,null,null,{"$f":"H319","v":0}]
[null,"Total Acres Rented",null,null,null,{"$f":"SUM(F317:F319)","v":0}]
[null,"Total Annual Cash Rents and Leases",null,null,null,null,{"$f":"SUM(G317:G319)","v":0}]
[null,"Current Accrued Rent and Lease Payments",null,null,null,null,null,null,{"$f":"SUM(I317:I319)","v":0}]
["Schedule M -- Securities Not Readily Marketable",null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
[]
[null,null,null,"Number","Original","Market","  Total ","Fair","Percent"]
[null,null,null,"of","Cost/","Price","Original","Market","To"]
["Description",null,null,"Shares","Unit","Per Unit","  Cost  ","Value","Non-Farm"]
["MACMA",null,null,0,0,0,{"$f":"D328*E328","v":0},{"$f":"D328*F328","v":0},0]
[null,null,null,null,null,null,{"$f":"D329*E329","v":0},0,0]
[null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,0,0,0]
[null,null,null,null,null,null,0,0,0]
["IRA",null,null,null,null,null,0,0,1]
["401K",null,null,null,null,null,0,0,1]
["Retirement Accounts",null,null,null,null,null,0,0,1]
["Cost Basis of Non-Marketable Securities",null,null,null,null,null,{"$f":"SUM(G328:G335)","v":0}]
["Market Value of Non-Marketable Securities",null,null,null,null,null,null,{"$f":"SUM(H328:H335)","v":0}]
["Value of Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"(1-I328)*G328+(1-I329)*G329+(1-I330)*G330+(1-I331)*G331+(1-I332)*G332+(1-I333)*G333+(1-I334)*G334+(1-I335)*G335","v":0},{"$f":"H328*(1-I328)+H329*(1-I329)+H330*(1-I330)+H331*(1-I331)+H332*(1-I332)+H333*(1-I333)+H334*(1-I334)+H335*(1-I335)","v":0}]
["Value of Non-Farm Portion (Cost & Market)",null,null,null,null,null,{"$f":"I328*G328+I329*G329+I330*G330+I331*G331+I332*G332+I333*G333+I334*G334+I335*G335","v":0},{"$f":"H328*I328+H329*I329+H330*I330+H331*I331+H332*I332+H333*I333+H334*I334+H335*I335","v":0}]
[]
["Schedule N -- Non-Farm Assets"]
[null,null,null,null,null,null,null,"Cost or ","Fair"]
[null,null,null,null,null,null,null,"Book","Market"]
["Asset Description",null,null,null,null,null,null,"Value","Value"]
["Personal Vehicle",null,null,null,null,null,null,0,0]
["House Hold Goods",null,null,".",".",".","."]
["CD's",null,null,".",".",".","."]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["X"]
["Total Cost & Market Value of Non-Farm Assets",null,null,null,null,null,null,{"$f":"SUM(H345:H355)","v":0},{"$f":"SUM(I345:I355)","v":0}]
["Insurance"]
[null,null,"","","Type of","","Yearly","Face","Cash"]
["Company",null,"Beneficiary",null,"Policy","","Premium","Value","Value"]
["Farm Bureau",null,"wife",null,"Universal Life",null,0,0,0]
["Edward Jones",null,"kids",null,"term"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
["X",null,"X",null,"X"]
[null,null,null,null,"Total Cash Value of Life Insurance",null,null,null,{"$f":"SUM(I360:I367)","v":0}]
["Schedule O -- Farm Unpaid Bills",null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
[null,null,null,null,null,"",null,"Due","Current"]
[null,null,null,"Purpose of",null,"Current","Due in","Beyond","Accrued"]
["Payable To",null,null,"Account",null,"Amount","12 Mo.","12 Mo.","Interest"]
["Comsumers Energy",null,null,"Elec",null,0,0,{"$f":"F373-G373","v":0},0]
["Farm Bureau Coop",null,null,"Fert",null,null,null,{"$f":"F374-G374","v":0}]
["Purina",null,null,"Feed",null,null,null,0]
["Coop",null,null,"Sprayw",null,null,null,0]
[null,null,null,"AppleTrees",null,null,null,0]
["NAU",null,null,"Crop Insurance",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
["X",null,null,"X",null,null,null,0]
[null,null,"Total Current Balance",null,null,{"$f":"SUM(F373:F385)","v":0}]
[null,null,"Due Within 12 Months",null,null,null,{"$f":"SUM(G373:G385)","v":0}]
[null,null,"Total Due Beyond 12 Months",null,null,null,null,{"$f":"SUM(H373:H385)","v":0}]
[null,null,"Total Current Accrued Interest Due ",null,null,null,null,null,{"$f":"SUM(I373:I385)","v":0}]
[]
["Schedule P -- Liens and Judgments Owed"]
[]
[null,null,null,null,null,null,null,"Principle","Accrued"]
["Description",null,null,null,null,null,null,"Amount","Interest"]
["X",".",".",".",".",".","."]
["X",".",".",".",".",".","."]
[null,null,"Total Principle on Liens and Judgments",null,null,null,null,{"$f":"SUM(H395:H396)","v":0}]
[null,null,"Total Accrued Interest on Liens and Judgments",null,null,null,null,null,{"$f":"SUM(I395:I396)","v":0}]
[]
["Schedule Q -- Operating Liabilities (Operating Notes/Loans)"]
[null,null,null,null,null,"","Principle","Due",""]
[null,null,null,null,null,"Current","Due in","Beyond","Accrued"]
["Owed To",null,"Purpose",null,null,"Balance","12 Mo.","12 Mo.","Interest"]
["Operating carryover",null,"2012 Drought",null,null,0,0,{"$f":"F404-G404","v":0},0]
["Greenstone FCS",".","2013 Inputs",null,null,null,null,{"$f":"F405-G405","v":0}]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
[null,"Total Current Balance on Notes",null,null,null,{"$f":"SUM(F404:F412)","v":0}]
[null,"Total Principle Due in 12 Months",null,null,null,null,{"$f":"SUM(G404:G412)","v":0}]
[null,"Total Principle Due Beyond 12 Months on Notes",null,null,null,null,null,{"$f":"SUM(H404:H412)","v":0}]
[null,"Total Accrued Interest Due Within 12 Months",null,null,null,null,null,null,{"$f":"SUM(I404:I412)","v":0}]
["Schedule R -- Intermediate Loans",null,null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"}]
[null,null,null,null,null,"","Princ.","Due",""]
[null,null,"Description. or",null,null,"Current","Due in","Beyond","Accrued"]
["Owed To",null,"Purpose",null,null,"Balance","12 Mo.","12 Mo.","Interest"]
["JD Credit",null,"120 Hp Tractor",null,null,0,0,{"$f":"F421-G421","v":0},0]
["JD Credit",null,"Swather",null,null,null,null,0]
["FCS",null,"Steiger",null,null,null,null,0]
["JD Credit",null,"Combine",null,null,null,null,0]
["JD Credit",null,"165 HP Tractor",null,null,null,null,0]
["JD Credit",null,"Grain Drill",null,null,null,null,0]
["GMAC",null,"Semi Truck",null,null,null,null,0]
["GMAC",null,"Strait truck",null,null,null,null,0]
["American B & T",null,"Field Finisher",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
[null,"Total Current Balance (Inter.)",null,null,null,{"$f":"SUM(F421:F432)","v":0}]
[null,"Total Principle Balance Due in 12 Mo.",null,null,null,null,{"$f":"SUM(G421:G432)","v":0}]
[null,"Total Principle Balance Due Beyond 12 Mo.",null,null,null,null,null,{"$f":"SUM(H421:H432)","v":0}]
[null,"Total Accrued Interest on Intermediate Loans Due in 12 Months",null,null,null,null,null,null,{"$f":"SUM(I421:I432)","v":0}]
[]
["Schedule S -- Long Term Loans"]
[null,null,null,null,null,"","Princ.","Due",""]
[null,null,"Description. or",null,null,"Current","Due in","Beyond","Accrued"]
["Owed To",null,"Purpose",null,null,"Balance","12 Mo.","12 Mo.","Interest"]
["Greenstone FCS",null,"Home Farm",null,null,0,0,{"$f":"F442-G442","v":0},0]
["First Farm Mortgage",null,"Smith Farm",".",".",null,null,0]
["5th/3rd Bank",null,"Jones Farm",".",".",null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
["X",null,"X",null,null,null,null,0]
[null,"Total Current Balance (L. T.)",null,null,null,{"$f":"SUM(F442:F447)","v":0}]
[null,"Total Principle Balance Due Within 12 Mo.",null,null,null,null,{"$f":"SUM(G442:G447)","v":0}]
[null,"Total Principle Balance Due Beyond 12 Mo.",null,null,null,null,null,{"$f":"SUM(H442:H447)","v":0}]
[null,"Total Accrued Interest on Long Term Loans Due in 12 Months",null,null,null,null,null,null,{"$f":"SUM(I442:I447)","v":0}]
["Schedule T - Unpaid Taxes -(Real Estate, Labor -SS - Federal-State)"]
[null,null,null,null,null,null,null,"Annual","Accrued"]
[null,null,null,null,null,null,null,"Real","Unpaid"]
[null,null,null,null,null,null,"Date","Estate","R.  E."]
["Real Estate",null,null,null,null,null,"Due","Tax","Tax"]
["Land and Buildings",null,null,null,null,null,"2013-02-01",0,0]
["X"]
["X"]
["X"]
["Accrued Real Estate Taxes Due Within 12 Months",null,null,null,null,null,null,null,{"$f":"SUM(I457:I460)","v":0}]
[null,null,null,null,null,null,null,"Annual","Accrued"]
[null,null,null,null,null,null,"Date","Personal","Personal"]
["Personal Property (in Michigan farm machinery is exempt)",null,null,null,null,null,"Due","Prop. Tax","Prop. Tax"]
["X"]
["Accrued Personal Property Tax Due Within 12 Months",null,null,null,null,null,null,{"$f":"SUM(H465:H465)","v":0},{"$f":"SUM(I465:I465)","v":0}]
[null,null,null,null,null,null,null,null,"Accrued"]
[null,null,null,null,null,null,null,"Date","Payroll"]
["Unpaid Payroll Taxes",null,null,null,null,"As of :",{"$f":"$E$12","v":"2012-10-01"},"Due","Taxes"]
["Social Security with holdings",null,null,null,null,null,null,"2013-01-15"]
["Federal income tax with holdings"]
["State Income Tax withholdings"]
["X"]
["Accrued Payroll Tax Currently Due",null,null,null,null,null,null,null,{"$f":"SUM(I470:I473)","v":0}]
[]
[]
[]
[]
[]
[]
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["","","","","","","","",""]

{"sheet":"Balance_Sheet","index":1,"n_rows":76,"n_cols":14,"rows_kept":76,"cut":false,"hidden":false,"merged":[[3,10,3,13],[5,1,5,4],[74,4,74,5],[75,4,75,5]]}
[]
[]
[]
[null,{"$f":"B5","v":"Michigan Example Fruit Farm"},null,null,null,"                Balance Sheet",null,null,null,null,{"$f":"I6","v":"2012-10-01"}]
["Name:",{"$f":"Schedules!E11","v":"Michigan Example Fruit Farm"},null,null,null,"  Cost",null,null,null,null,null,null,"  Cost"]
["Date:",{"$f":"K4","v":"2012-10-01"},null,null,null,"or Book","Market","Date:",{"$f":"Schedules!E12","v":"2012-10-01"},null,null,null,"or Book","Market"]
["Current Farm Assets",null,null,null,null,"  Value","Value","Current Farm Liabilities",null,null,null,null,"  Value","Value"]
["Cash, Checking, Savings, CD's (Sch. A)",null,null,null,null,{"$f":"Schedules!I23","v":0},{"$f":"Schedules!I23","v":0},"Farm Accounts Payable (Sch. O)",null,null,null,null,{"$f":"Schedules!G387","v":0},{"$f":"Schedules!G387","v":0}]
["Prepaid Expenses (Sch. B)",null,null,null,null,{"$f":"Schedules!G40","v":0},{"$f":"Schedules!I41","v":0},"Accrued Interest (Schedules O,P,Q,R,S)",null,null,null,null,{"$f":"Schedules!I389+Schedules!I398+Schedules!I416+Schedules!I436+Schedules!I451","v":0},{"$f":"Schedules!I389+Schedules!I398+Schedules!I416+Schedules!I436+Schedules!I451","v":0}]
["Growing Crops (Sch. C)",null,null,null,null,{"$f":"Schedules!I59","v":0},{"$f":"Schedules!I59","v":0},"Principle Due in 12 Months (Schedules R,S)",null,null,null,null,{"$f":"Schedules!G434+Schedules!G449","v":0},{"$f":"Schedules!G434+Schedules!G449","v":0}]
["Accounts Receivable (Sch. D)",null,null,null,null,{"$f":"Schedules!I71","v":0},{"$f":"Schedules!I71","v":0},"Liens and Judgments (Sch. P)",null,null,null,null,{"$f":"Schedules!H397","v":0},{"$f":"Schedules!H397","v":0}]
["Notes Receivable (Sch. D)",null,null,null,null,{"$f":"Schedules!I82","v":0},{"$f":"Schedules!I82","v":0},"Personal property taxes (Sch. T)",null,null,null,null,{"$f":"Schedules!I466","v":0},{"$f":"Schedules!I466","v":0}]
["Government Payments Receivable (Sch. D)",null,null,null,null,{"$f":"Schedules!I94","v":0},{"$f":"Schedules!I94","v":0},"Real estate Taxes (Sch. T)",null,null,null,null,{"$f":"Schedules!I461","v":0},{"$f":"Schedules!I461","v":0}]
["PIK Certificates (Sch. E)",null,null,null,null,{"$f":"Schedules!D102","v":0},{"$f":"Schedules!H104","v":0},"Accrued Lease Payments (Land Only) (Sch. L)",null,null,null,null,{"$f":"Schedules!I322","v":0},{"$f":"Schedules!I322","v":0}]
["Securities Readily Marketable, Farm (Sch. F)",null,null,null,null,{"$f":"Schedules!G120","v":0},{"$f":"Schedules!H120","v":0},"Accrued Payroll Tax Due Within 12 Months (Sch. T)",null,null,null,null,{"$f":"Schedules!I474","v":0},{"$f":"Schedules!I474","v":0}]
["Other",".",".",".",".",null,null,".",".",".",".","."]
["Crops Held For Sale or Feed",null,null,null,"Quant.",null,null,".",".",".",".","."]
["Crops For Sale & Feed (Sch. G)",null,null,null,null,{"$f":"Schedules!I141+Schedules!F154","v":0},{"$f":"Schedules!I141+Schedules!I155","v":0},".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,"Short Term Notes (NOT Ann. Operating or Cap. Assets)"]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
["Crops Under Gov. Loan",null,null,null,"Quant.",null,null,".",".",".",".","."]
["Crops Under Gov. Loan (Sch. H)",null,null,null,null,{"$f":"Schedules!I166","v":0},{"$f":"Schedules!I166","v":0},".",".",".",".","."]
[".",".",".",".",null,null,null,"Cur. Farm Notes Payable (Ann. Operating, CCC, C. A.)",null,null,null,null,"   Principle Balance"]
[".",".",".",".",null,null,null,"Current Note Principle Due in 12 Mo. (Sch. Q)",null,null,null,null,{"$f":"Schedules!G414","v":0},{"$f":"Schedules!G414","v":0}]
[".",".",".",".",null,null,null,"CCC Wheat Loans (Sch. H)",null,null,null,null,{"$f":"Schedules!H165","v":0},{"$f":"Schedules!H165","v":0}]
[".",".",".",".",null,null,null,".",".",".",".","."]
["Livestock Held for Sale",null,null,null,"Quant.",null,null,".",".",".",".","."]
["Value of Livestock Held for Sale (Sch. I)",null,null,null,null,{"$f":"Schedules!H186","v":0},{"$f":"Schedules!I178+Schedules!I187","v":0},".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,"Deferred Tax Liability on Current Assets",null,null,null,null,{"$f":"Deferred_Taxes!H102","v":0},{"$f":"Deferred_Taxes!H54","v":0}]
["Total Current Farm Assets",null,null,null,null,{"$f":"SUM(F8:F35)","v":0},{"$f":"SUM(G8:G35)","v":0},"Total Current Farm Liabilities",null,null,null,null,{"$f":"SUM(M8:M26)+SUM(M27:M35)","v":0},{"$f":"SUM(N8:N26)+SUM(N27:N35)","v":0}]
["Non Current Farm Assets",null,null,null,"Quant.",null,null,"Non Current Farm Liabilities"]
["Breeding Stock (Sch. J)",null,null,null,null,null,{"$f":"Schedules!I200+Schedules!I210","v":0},"Description"]
["  Cost or Base Val. (Sch. J)",null,null,{"$f":"Schedules!I200+Schedules!G209","v":0},".",null,null,"Prin. Due Beyond 12 Months From (Sch. R)",null,null,null,null,{"$f":"Schedules!H435","v":0},{"$f":"Schedules!H435","v":0}]
["  Less Accumulated Dep.",null,null,{"$f":"SUM(Schedules!F204:F208)","v":0},".",{"$f":"D39-D40","v":0},null,"Prin. Due Beyond 12 Months From (Sch. Q)",null,null,null,null,{"$f":"Schedules!H415","v":0},{"$f":"Schedules!H415","v":0}]
[".",".",".",".",null,null,null,"Prin. Due Beyond 12 Months From (Sch. O)",null,null,null,null,{"$f":"Schedules!H388","v":0},{"$f":"Schedules!H388","v":0}]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
[".",".",".",".",null,null,null,".",".",".",".","."]
["Farm Machinery & Equipment (Sch. K)",null,null,null,null,null,{"$f":"Schedules!I266","v":0},"Real Estate Other Long Term Loans (Sch. S)",null,null,null,null,{"$f":"Schedules!H450","v":0},{"$f":"Schedules!H450","v":0}]
["  Cost or Basis (Sch. K)",null,null,{"$f":"Schedules!E262","v":0},null,null,null,".",".",".",".","."]
["  Less Accumulated Dep.",null,null,{"$f":"Schedules!G264","v":0},null,{"$f":"D46-D47","v":0},null,".",".",".",".","."]
["Farm Real Estate (Sch. L)",null,null,"Acres =",{"$f":"Schedules!D307","v":0},null,{"$f":"Schedules!I312","v":0},".",".",".",".","."]
["  Cost or Basis (Sch. L)",null,null,{"$f":"Schedules!E308","v":0},null,null,null,".",".",".",".","."]
["  Less Accumulated Dep.",null,null,{"$f":"Schedules!G310","v":0},null,{"$f":"D49-D50","v":0},null,"Total Non Current Farm Liabilities",null,null,null,null,{"$f":"SUM(M38:M49)","v":0},{"$f":"SUM(N38:N49)","v":0}]
[".",".",".",".",".",null,null,"Total Current and Non-Current Liabilities",null,null,null,null,{"$f":"+M36+M50","v":0},{"$f":"+N36+N50","v":0}]
[".",".",".",".",".",null,null,"Deferred Tax Liability on Non Current Assets",null,null,null,null,null,{"$f":"Deferred_Taxes!H138","v":0}]
[".",".",".",".",".",null,null,"Total Farm Liabilities",null,null,null,null,{"$f":"SUM(M51:M52)","v":0},{"$f":"SUM(N51:N52)","v":0}]
[".",".",".",".",".",null,null,"Retained Earnings/Contributed Capital",null,null,null,null,{"$f":"$F$58-$M$53","v":0},{"$f":"$F$58-$M$53","v":0}]
[".",".",".",".","."]
["Securities Not Readily Marketable (Sch. M)",null,null,null,null,{"$f":"Schedules!G338","v":0},{"$f":"Schedules!H338","v":0},"Valuation Equity",null,null,null,null,null,{"$f":"G58-F58-N52","v":0}]
["Total NonCurrent Farm Assets",null,null,null,null,{"$f":"SUM(F37:F56)","v":0},{"$f":"SUM(G37:G56)","v":0},"Net Worth (Business Only)",null,null,null,null,{"$f":"F58-M53+M55","v":0},{"$f":"G58-N53","v":0}]
["Total Farm Assets",null,null,null,null,{"$f":"+F36+F57","v":0},{"$f":"+G36+G57","v":0},"Total Liabilities and Net Worth",null,null,null,null,{"$f":"M53+M57","v":0},{"$f":"N53+N57","v":0}]
[]
[]
["Nonfarm Assets",null,null,null,null,null,null,"Nonfarm Liabilities"]
["Non-Farm Assets from (Sch. N)",null,null,null,null,{"$f":"Schedules!H356","v":0},{"$f":"Schedules!I356","v":0},"Nonfarm Accounts Payable and Accrued Exp."]
["Cash Value of Life Ins. (Sch. N)",null,null,null,null,{"$f":"Schedules!I368","v":0},{"$f":"Schedules!I368","v":0},"Nonfarm Notes Payable"]
["Securities  Marketable and Non (Sch. F, M)",null,null,null,null,{"$f":"Schedules!G121+Schedules!G339","v":0},{"$f":"Schedules!H121+Schedules!H339","v":0},"Deferred Tax Liability on Nonfarm Assets"]
[".",".",".",".",".",null,null,"Total Nonfarm Liabilities",null,null,null,null,{"$f":"SUM(M62:M64)","v":0},{"$f":"SUM(N62:N64)","v":0}]
[".",".",".",".",".",null,null,"Total Liabilities (Farm & NonFarm)",null,null,null,null,{"$f":"SUM(M65,M50,M36)","v":0},{"$f":"SUM(N65,N50,N36,N52)","v":0}]
["Total Nonfarm Assets",null,null,null,null,{"$f":"SUM(F62:F66)","v":0},{"$f":"SUM(G62:G66)","v":0},"NET WORTH  (Equity) - Combined",null,null,null,null,{"$f":"F68-M66","v":0},{"$f":"G68-N66","v":0}]
["Total Assets(Farm &NonFarm)",null,null,null,null,{"$f":"F36+F57+F67","v":0},{"$f":"G36+G57+G67","v":0}," Total Liabilities and Net Worth (Combined)",null,null,null,null,{"$f":"M66+M67","v":0},{"$f":"N66+N67","v":0}]
[]
["Commonly Used Balance Sheet Ratios For Financial Analysis:"]
[null,null,null,null,null,null,null,null,null,null,null,"Leverage Ratio"]
[null,null,null,"Farm",null,"Farm",null,"Total",null,"Total",null,"Total"]
[null,null,null,"Current",null,"Working",null,"Debt to ",null,"Equity to ",null,"Debt to "]
[null,null,null,"Ratio",null," Capital",null,"Asset Ratio",null,"Asset Ratio",null,"Equity Ratio"]
[null,null,"Cost Basis",{"$f":"F36/M36","v":{"$error":"#DIV/0!"}},{"$f":"F36-M36","v":0},null,null,{"$f":"M66/F68","v":{"$error":"#DIV/0!"}},null,{"$f":"M67/F68","v":{"$error":"#DIV/0!"}},null,{"$f":"M66/M67","v":{"$error":"#DIV/0!"}}]
[null,null,"Market Value",{"$f":"G36/N36","v":{"$error":"#DIV/0!"}},{"$f":"G36-N36","v":0},null,null,{"$f":"N66/G68","v":{"$error":"#DIV/0!"}},null,{"$f":"N67/G68","v":{"$error":"#DIV/0!"}},null,{"$f":"N66/N67","v":{"$error":"#DIV/0!"}}]

{"sheet":"Deferred_Taxes","index":2,"n_rows":141,"n_cols":8,"rows_kept":141,"cut":false,"hidden":false,"merged":[[140,5,140,6]]}
[]
[]
["NOTE - Cash Based Tax Payers will normally have zero basis in most assets other than the value they paid for land and the remaining unused basis in buildings, trees and equipment"]
[]
["Current and Non Current Deferred Tax Calculations   "]
[{"$f":"Schedules!E11","v":"Michigan Example Fruit Farm"},null,null,null,null,null,{"$f":"Schedules!E12","v":"2012-10-01"}]
["Current Portion of Deferred Taxes @ Market Value"]
[null,null,null,null,null,"Market","Cost or Tax"]
["Current Assets",null,null,null,null,"Value","Basis"]
["Prepaid Expenses (Sch. B)",null,null,null,null,{"$f":"Balance_Sheet!G9","v":0},0]
["Growing Crops (Sch. C)",null,null,null,null,{"$f":"Balance_Sheet!G10","v":0},0]
["Accounts Receivable (Sch. D)",null,null,null,null,{"$f":"Balance_Sheet!G11","v":0},0]
["Notes Receivable (Sch D)",null,null,null,null,{"$f":"Balance_Sheet!G12","v":0},{"$f":"F13","v":0}]
["Government Payments Receivable (Sch D)",null,null,null,null,{"$f":"Balance_Sheet!G13","v":0},0]
["PIK Certificates (Sch E)",null,null,null,null,{"$f":"Balance_Sheet!G14","v":0},0]
["Securities Readily Marketable, Farm (Sch. F)",null,null,null,null,{"$f":"Balance_Sheet!G15","v":0},0]
["Crops For Sale & Feed (Sch. G)",null,null,null,null,{"$f":"Balance_Sheet!G18","v":0},{"$f":"Schedules!F154","v":0}]
["Crops Under Gov. Loan - Equity Only (Sch. H) ",null,null,null,null,{"$f":"Schedules!I166","v":0},0]
["Value of Lvstck Held for Sale (Sch I)",null,null,null,null,{"$f":"Balance_Sheet!G31","v":0},{"$f":"Schedules!H186","v":0}]
["Futures or Options Account Equity  (Net Equity)",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
[null,null,"Total Market Value",null,null,{"$f":"SUM(F10:F22)","v":0}]
[null,null,"Total Tax Basis Value",null,null,null,{"$f":"SUM(G10:G22)","v":0}]
["Excess of Market Value Over Tax Basis",null,null,null,null,null,null,{"$f":"F23-G24","v":0}]
[]
["Deductions (Liabilities that result in tax deductions when paid)"]
["Farm Accounts Payable (Sch. O)",null,null,null,null,{"$f":"Balance_Sheet!N8","v":0}]
["Accrued Interest (Schedules O,P,Q,R,S)",null,null,null,null,{"$f":"Balance_Sheet!N9","v":0}]
["Personal property taxes (Sch T)",null,null,null,null,{"$f":"Balance_Sheet!N12","v":0}]
["Real estate Taxes (Sch T)",null,null,null,null,{"$f":"Balance_Sheet!N13","v":0}]
["Accrued Lease Payments (Land Only) (Sch L)",null,null,null,null,{"$f":"Balance_Sheet!N14","v":0}]
["CCC Wheat Loans",null,null,null,null,{"$f":"Balance_Sheet!N28","v":0}]
["Employee Payroll Withholdings (Payroll Taxes)",null,null,null,null,0]
["Other Accrued Expenses",null,null,null,null,0]
["Other Accrued Expenses",null,null,null,null,0]
["Other Accrued Expenses",null,null,null,null,0]
[null,null,"Total Deductions",null,null,null,{"$f":"SUM(F28:F37)","v":0}]
[]
["Deferred Income Related to Current Assets & Liabilities",null,null,null,null,null,null,{"$f":"H25-G38","v":0}]
["Minus Net Operating Loss Carry Forward",null,null,null,null,null,null,0]
["Deferred Taxable Income Related to Current Assets & Liabilites",null,null,null,null,null,null,{"$f":"H40-H41","v":0}]
[]
[null,null,null,null,null,"Marginal","Estimated"]
[null,null,null,null,null,"Tax Rate","Tax"]
["Federal Marginal Income Tax Rate",null,null,null,null,0,{"$f":"H42*F46","v":0}]
["State Marginal Income Tax Rate",null,null,null,null,0,{"$f":"H42*F47","v":0}]
["Local Marginal Income Tax Rate",null,null,null,null,0,{"$f":"H42*F48","v":0}]
["Self Employment Tax Rate (Limited by Max)"]
["    Old-age, Survivor, & Disability Portion of SE Tax Rate",null,null,null,null,0]
["    Medicare (Hospital Insurance) Portion",null,null,null,null,0]
["Maximum Dollar Amount for Self Employment Tax",null,null,null,null,0,{"$f":"IF(H42<=0,0,IF(H42>F52,F52*(F50+F51)+(H42-F52)*F51,H42*(F50+F51)))","v":0}]
[]
["Deferred Tax Estimate on Current Assets & Liabilities (Market)",null,null,null,null,null,null,{"$f":"SUM(G46:G52)","v":0}]
[]
[null,null,null,null,null,"Cost","Tax"]
["Current Assets",null,null,null,null,"Value","Basis"]
["Prepaid Expenses (Sch. B)",null,null,null,null,{"$f":"Balance_Sheet!F9","v":0},0]
["Growing Crops (Sch. C)",null,null,null,null,{"$f":"Balance_Sheet!G10","v":0},0]
["Accounts Receivable (Sch. D)",null,null,null,null,{"$f":"Balance_Sheet!F11","v":0},0]
["Notes Receivable (Sch D)",null,null,null,null,{"$f":"Balance_Sheet!F12","v":0},0]
["Government Payments Receivable (Sch D)",null,null,null,null,{"$f":"Balance_Sheet!F13","v":0},0]
["PIK Certificates (Sch E)",null,null,null,null,{"$f":"Balance_Sheet!F14","v":0},0]
["Securities Readily Marketable, Farm (Sch. F)",null,null,null,null,{"$f":"Balance_Sheet!F15","v":0},0]
["Crops For Sale & Feed (Sch. G)",null,null,null,null,{"$f":"Balance_Sheet!F18","v":0},{"$f":"Schedules!F154","v":0}]
["Crops Under Gov. Loan (Sch. H)",null,null,null,null,{"$f":"Balance_Sheet!G25","v":0},0]
["Value of  Lvstck Held for Sale (Sch I)",null,null,null,null,{"$f":"Balance_Sheet!F31","v":0},{"$f":"Schedules!H186","v":0}]
["Other",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
["Other",null,null,null,null,0,0]
[null,null,"Total Cost/Book Value",null,null,{"$f":"SUM(F58:F70)","v":0}]
[null,null,"Total Tax Basis Value",null,null,null,{"$f":"SUM(G58:G70)","v":0}]
["Excess of Cost/Book Value Over Tax Basis",null,null,null,null,null,null,{"$f":"F71-H72","v":0}]
[]
["Deductions (Liabilities that result in tax deductions when paid)"]
["Farm Accounts Payable (Sch. O)",null,null,null,null,{"$f":"Balance_Sheet!M8","v":0}]
["Accrued Interest (Schedules O,P,Q,R,S)",null,null,null,null,{"$f":"Balance_Sheet!M9","v":0}]
["Personal property taxes (Sch T)",null,null,null,null,{"$f":"Balance_Sheet!M12","v":0}]
["Real estate Taxes (Sch T)",null,null,null,null,{"$f":"Balance_Sheet!M13","v":0}]
["Accrued Lease Payments (Land Only) (Sch L)",null,null,null,null,{"$f":"Balance_Sheet!M14","v":0}]
["CCC Wheat Loans",null,null,null,null,{"$f":"Balance_Sheet!M28","v":0}]
[{"$f":"Schedules!A373","v":"Comsumers Energy"},null,null,null,null,0]
[{"$f":"Schedules!A374","v":"Farm Bureau Coop"},null,null,null,null,0]
[{"$f":"Schedules!A375","v":"Purina"},null,null,null,null,0]
[{"$f":"Schedules!A376","v":"Coop"},null,null,null,null,0]
[null,null,"Total Deductions",null,null,null,{"$f":"SUM(F76:F85)","v":0}]
[]
["Deferred Taxable Income Related to Current Assets & Liabilities",null,null,null,null,null,null,{"$f":"H73-G86","v":0}]
["Minus Net Operating Loss Carry Forward",null,null,null,null,null,null,0]
["Deferred Taxable Income Related to Current Assets & Liabilites",null,null,null,null,null,null,{"$f":"H88-H89","v":0}]
[]
[null,null,null,null,null,"Marginal","Estimated"]
[null,null,null,null,null,"Tax Rate","Tax"]
["Federal Estimated Income Tax Rate",null,null,null,null,{"$f":"F46","v":0},{"$f":"H90*F94","v":0}]
["State Estimated Income Tax Rate",null,null,null,null,{"$f":"F47","v":0},{"$f":"H90*F95","v":0}]
["Local Estimated Income Tax Rate",null,null,null,null,{"$f":"F48","v":0},{"$f":"H90*F96","v":0}]
["Estimated Self Employment Tax Rate (Limited)"]
["    Old-age, Survivor, & Disability Portion of SE Tax Rate",null,null,null,null,{"$f":"F50","v":0}]
["    Medicare (Hospital Insurance) Portion",null,null,null,null,{"$f":"F51","v":0}]
["Maximum Dollar Amount for Self Employment Tax",null,null,null,null,{"$f":"F52","v":0},{"$f":"IF(H90<=0,0,IF(H90>F100,F100*(F98+F99)+(H90-F100)*F99,H90*(F98+F99)))","v":0}]
[]
["Deferred Tax Estimate on Current Assets & Liabilities (Cost)",null,null,null,null,null,null,{"$f":"SUM(G94:G100)","v":0}]
[]
[]
["Noncurrent Portion of Deferred Taxes"]
[null,null,null,null,null,null,"Cost"]
[null,null,null,null,null,"Market","or Tax"]
["Total Noncurrent Farm Assets",null,null,null,null,"Value","Basis"]
["Breeding Stock (Sch J)",null,null,null,null,{"$f":"Balance_Sheet!G38","v":0},{"$f":"Balance_Sheet!F40","v":0}]
["    Adjust Breeding Lvstk Cost Basis (FFSG)",null,null,null,null,null,{"$f":"-Schedules!I200","v":0}]
["Farm Machinery & Equipment (Sch K)",null,null,null,null,{"$f":"Balance_Sheet!G45","v":0},{"$f":"Balance_Sheet!F47","v":0}]
["Farm Real Estate (Sch L)",null,null,null,null,{"$f":"Balance_Sheet!G48","v":0},{"$f":"Balance_Sheet!F50","v":0}]
["Other Non-Current Assets",null,null,null,null,0,0]
["Other Non-Current Assets",null,null,null,null,0,0]
[null,"Total Market Value of Noncurrent Assets",null,null,null,{"$f":"SUM(F109:F114)","v":0}]
[null,"Total Cost or Book Value of Noncurrent Assets",null,null,null,null,{"$f":"SUM(G109:G114)","v":0}]
[]
["Excess of Market Value over Tax Basis on Noncurrent Assets",null,null,null,null,null,null,{"$f":"F115-G116","v":0}]
[]
["Deductions-Noncurrent-(Liabilities that result in tax deductions when paid)"]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
["Other Noncurrent Deductions...",null,null,null,null,0]
[null,"Total Deductions for Noncurrent ",null,null,null,null,{"$f":"SUM(F121:F125)","v":0}]
[]
[]
["Deferred Income Related to Noncurrent Assets & Liabilities",null,null,null,null,null,null,{"$f":"H118-H126","v":0}]
["Minus Net Operating Loss Carry Forward ",null,null,null,"(Not Used In Current Section)",null,null,0]
["Deferred Taxable Income for Noncurrent Assets & Liabilities",null,null,null,null,null,null,{"$f":"H129-H130","v":0}]
[]
[null,null,null,null,null,"Marginal","Estimated"]
[null,null,null,null,null,"Tax Rate","Tax"]
["Federal Estimated Income Tax Rate",null,null,null,null,{"$f":"F94","v":0},{"$f":"H131*F135","v":0}]
["State Estimated Income Tax Rate",null,null,null,null,{"$f":"F95","v":0},{"$f":"H131*F136","v":0}]
[]
["Total Deferred Tax Estimate Related to Noncurrent ",null,null,null,null,null,null,{"$f":"SUM(G135:G136)","v":0}]
["Assets and Liabilities"]
[]
["Combined Current & Non-Current Deferred Tax Estimate",null,null,null,null,{"$f":"H138+H102","v":0}]

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