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An Evaluation of Differences between Cash and Accrual Income for Illinois Farms

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  • Scott M. Newport
  • David A. Lins

Abstract

Net farm income is a measure of farm financial performance frequently used by farmers, leaders, and financial consultants. However, distortions may arise if cash income is used to measure performance. Results of this study suggest large differences between cash and accrual measures of net farm income and these differences vary by farm type, size, level of growth and degree of financial stress. Tax savings due to the cash method are also found to be large, especially on farms undergoing expansion.

Suggested Citation

  • Scott M. Newport & David A. Lins, 1990. "An Evaluation of Differences between Cash and Accrual Income for Illinois Farms," Review of Agricultural Economics, Agricultural and Applied Economics Association, vol. 12(2), pages 197-206.
    • Handle: RePEc:oup:revage:v:12:y:1990:i:2:p:197-206.
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    File URL: http://hdl.handle.net/10.1093/aepp/12.2.197
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