Insights
Practical reading for
owner decisions
Tax, accounting, and transition guidance written for owner-led companies in Idaho and Utah.
Farm Succession Planning: 6 Steps Every Family Farm Should Take
A six-step succession checklist Idaho and Utah farm families can act on this quarter. From asset inventory to review cadence, without the legal-brief bloat.
View DetailsWeather-Related Livestock Sale Deferrals: What Idaho and Utah Ranchers Need to Know
Drought forced you to sell cattle earlier than planned. Or a wet spring collapsed pasture and you moved animals off the ranch to protect the ones you...
View DetailsValuing an Operating Farm vs. Bare Farmland
The same 640 acres can be worth two very different numbers. Here's the difference between valuing the dirt and valuing the whole operation running on it.
View DetailsHow to Transfer a Family Farm Tax-Efficiently
Gifting, exemption use, entity structuring, installment sales. The four levers Idaho and Utah farm families use to transfer without forcing a sale.
View DetailsSoil and Water Conservation Deductions (IRC §175) Explained
Drainage tile, terraces, water lines, contour furrows. Under the general rules, these land improvements get capitalized and depreciated slowly,...
View DetailsSection 179 vs. Bonus Depreciation for Farm Equipment: Which One Wins on Your Next Purchase?
For Idaho and Utah farmers weighing a fall equipment purchase, the question is not whether to write it off. It is how. The tax code offers two paths,...
View DetailsR&D Tax Credit for Precision Ag: Is Your Farm Eligible?
Variable-rate trials, drone imagery, and cover-crop experiments can qualify for the R&D credit. Here's the four-part test for Idaho and Utah farms.
View DetailsPrepaid Farm Expenses and the 50% Rule
Two IRS rules limit farm prepayments. Here's how the §464 50% rule and §461 general rule actually apply to Idaho and Utah farm year-end planning.
View DetailsMeasuring the ROI on Precision Ag Technology
Auto-steer, VRT, telematics all promise payback; only operations that build a real baseline can prove it. Here's the CPA-side payback framework.
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