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Balance Sheet Rules of ThumbDo the balance sheet at the same time every year (Jan. 1 best)Detail whenever possibleUse market values on assets in the balance sheetDo not include Non-Farm assets and liabilities if a corporationAssets:Value growing crops at the crop insurance guaranteeBe sure hay is inventoried in tons not number of BRB (big round bales)List grain on hand if commercial or on farm storedComplete list of machinery and equipment preferred but a summary of value is okMake sure personal auto is not included with machinery & equipmentDon’t forget to include cattle equipment with machinery & equipmentAg Stock (i.e. Coop Stock) should be listed under Other Long-Term AssetLiabilities:Under liabilities, use loan numbers if possibleUse the accrued interest calculator rather than inputting number, if possibleConsider inputting credit card debt as a loan so it shows the annual amounts due similar to a loan payment – especially important if there is a lot of credit card debt that is not being paid off ................
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