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National Farm Capital Accounts

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  • Richard W. Simunek

Abstract

Farm capital flows and finance accounts are quantified to the extent possible using national economic accounting procedures applied to existing farm sector data. Outmoded concepts and data gaps preventing accurate monitoring of economic performance are identified. Current accounting definitions cause substantial capital formation to be recorded as asset valuations. Measures of book value capital consumption allowances, net real estate transfers, and saving in the capital finance account reveal that internal capital financing is important for its magnitude and certainty. The national farm capital accounts improve income and production analysis.

Suggested Citation

  • Richard W. Simunek, 1976. "National Farm Capital Accounts," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 58(3), pages 532-542.
    • Handle: RePEc:oup:ajagec:v:58:y:1976:i:3:p:532-542.
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    File URL: http://hdl.handle.net/10.2307/1239270
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    Cited by:

    1. National Resource Economics Division, Economics, Statistics, and Cooperatives Service, 1979. "Natural Resource Capital in U.S. Agriculture: Irrigation, Drainage and Conservation Investments Since 1900," Economics Statistics and Cooperative Services (ESCS) Reports 329202, United States Department of Agriculture, Economic Research Service.
    2. Economics, Statistics, and Cooperatives Service, 1978. "Proceedings of Workshop on Farm Sector Financial Accounts, April 14-15, 1977," Agricultural Economic Reports 307690, United States Department of Agriculture, Economic Research Service.
    3. Simunek, Richard W., 1981. "Farm Sector Application Of -Flow-Of-Funds Accounting," Staff Reports 276729, United States Department of Agriculture, Economic Research Service.

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