Insights
Practical reading for
owner decisions
Tax, accounting, and transition guidance written for owner-led companies in Idaho and Utah.
Cybersecurity for Modern Farm Operations
A connected farm has a wide attack surface. Here are the two attacks that actually land on Idaho and Utah farms and the five practices that move the…
View DetailsManaging Farm Cash Flow Through Commodity Price Cycles
What survives a downturn is the cushion built in the strong year. Here's how Idaho and Utah farms should think about working capital across a full cycle.
View DetailsEstate Tax Planning for Idaho Farm Families
Idaho has no state estate tax, but the federal rules and their scheduled shifts still shape every farm estate. Here's how Idaho farm families should think about it.
View DetailsDairy Herd Profitability: Cost Per Hundredweight Explained
CWT is the metric every dairy tracks; not every dairy calculates it the same way. Here's the formula, the five components, and where the math usually goes wrong.
View DetailsCrop Insurance Proceeds: When and How to Report the Income
Section 451(f) can defer a crop insurance check to the next tax year, but only for damage payments, only for cash-basis farms, and only with the right election.
View DetailsCrop Cost Accounting: Assigning Inputs to the Right Field
A whole-farm P&L cannot tell you which field actually earned. Here's how Idaho and Utah farms build field-level cost accounting without a $30k farm-ERP.
View DetailsCost Per Acre Benchmarking for Idaho Potato Growers
The University of Idaho publishes potato-cost benchmarks every year. Here's how Idaho growers should actually use them to sharpen operation-level decisions.
View DetailsCommodity Hedging: How to Report Gains and Losses on Your Books
Hedging gets ordinary treatment. Speculating gets capital. Here's the identification rule Idaho and Utah farmers need on day one of every hedge trade.
View DetailsCash vs. Accrual Accounting: Which Method Fits Your Farm?
Most Idaho and Utah family farms keep their books on cash basis. That is not laziness or default. It is a real answer, well suited to how cash…
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