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Entrepreneurial and Small Business Operations

Financial Management

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Pb1658 Tennessee Forage Budgets, The University Of Tennessee Agricultural Extension Service Mar 2007

Pb1658 Tennessee Forage Budgets, The University Of Tennessee Agricultural Extension Service

Financial Management

This publication contains short-term planning budgets for the most prevalent forage enterprises in Tennessee. Guideline tobacco, livestock and field crop budgets are published in separate publications.


Pb1711 Direct Marketing Guide For Producers Of Fruits, Vegetables And Other Specialty Products, The University Of Tennessee Agricultural Extension Service Aug 2002

Pb1711 Direct Marketing Guide For Producers Of Fruits, Vegetables And Other Specialty Products, The University Of Tennessee Agricultural Extension Service

Financial Management

Direct farmer-to-consumer marketing includes any method by which farmers sell their products directly to consumers. Justification for establishing a direct farmer-to-consumer marketing outlet is based primarily on the producers’ desire to increase the financial returns from farm production by (1) reducing marketing costs (and capture profits) attributed to intermediaries (middlemen) in the supply chain, and (2) capitalizing on the desire of consumers to buy (and willingness to perhaps pay a premium for) riper, fresher, higherquality fruits and vegetables. However, if growers expect to receive prices similar to those at retail outlets, they must provide the same value of services consumers …


Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service Dec 2001

Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service

Financial Management

Forest owners have a number of federal income tax incentives available to them. Growing timber can 2 be an income-producing activity, with the trees being considered a capital asset. Income from sales or other disposition of capital assets is then taxed at capital gains rates, as opposed to ordinary income tax rates. Investments in timber can be recovered through depletion deductions and reforestation expenses, qualifying for a tax credit. These provisions and others in the tax code encourage timber production, which is generally considered to be good for both the ecology and the economy. This publication will assist you …