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Accounting methods allowed farmers: tax incentives and consequences

, : Accounting methods allowed farmers: tax incentives and consequences. [Publication] Economic Research Service, US Department of Agriculture (ERS-505): 18

US farmers are allowed to choose between the cash and accrual methods of accounting in reporting income tax purposes. In 1969, about 98 per cent. of farmers used the cash method. However, persons with large non-farm incomes investing in farm enterprises have used cash accounting to show artificial farm losses for tax purposes. This practice has raised the possibility that the cash accounting option may be restricted or even revoked in the years ahead.


Other references

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Masvawure, T.B.; Sandfort, T.G.M.; Reddy, V.; Collier, K.L.; Lane, T., 2016: 'They think that gays have money': gender identity and transactional sex among Black men who have sex with men in four South African townships. Transactional sex has not been studied much among men who have sex with men in Africa. Consequently, little is understood about attitudes towards the practice, the circumstances that give rise to it or how transactional sex relationships are manag...

Martina, V.; Masha, A.; Gigliardi, V.Ramella.; Brocato, L.; Manzato, E.; Berchio, A.; Massarenti, P.; Settanni, F.; Della Casa, L.; Bergamini, S.; Iannone, A., 2008: Long-term N-acetylcysteine and L-arginine administration reduces endothelial activation and systolic blood pressure in hypertensive patients with type 2 diabetes. Reactive oxygen and nitric oxide (NO) have recently been considered to be involved in the cardiovascular complications of patients with type 2 diabetes, as NO is thought to lose its beneficial physiological effects in the presence of oxygen radica...

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