Worksheet 2. Example

Average number of cows per year 100
Total cwt milk sold for the year 20,000
Schedule F line number and description Farm total Per cwt
Farm income
1. Sales of livestock bought for resale    
2. Cost or other basis of line 1    
3. Subtract line 2 from line 1    
4. Sales of farm products    
     a. Milk sales 290,000 14.50
     b. Crop sales 5,000 0.25
     c. Cattle sales 11,000 0.55
Total of lines 5b + 6b + 7 + 8 + 9 + 10 14,000 0.70
11. Gross Income (lines 3 to 10) 320,000 16.00
Farm expenses
12. Car and truck expenses 1,000 0.05
13. Chemicals 8,000 0.40
14. Conservation expenses 0 0.00
15. Custom hire 7,000 0.35
16. Depreciation 28,000 1.40
17. Employee benefits 1,000 0.05
18. Feed purchased 90,000 4.50
19. Fertilizer and lime 10,000 0.50
20. Freight and trucking 10,000 0.50
21. Gasoline, fuel, and oil 5,000 0.25
22. Insurance (other than health) 3,000 0.15
23a + 23b. Interest 10,000 0.50
24. Labor hired 18,000 0.90
25. Pension and profit-sharing 0 0.00
26a + 26b. Rent or lease 12,000 0.60
27. Repairs and maintenance 20,000 1.00
28. Seeds and plants purchased 7,000 0.35
29. Storage and warehousing 0 0.00
30. Supplies purchased 14,000 0.70
31. Taxes 2,000 0.10
32. Utilities 7,000 0.35
33. Veterinary, breeding, and medicine 14,000 0.70
34. Other expenses 13,000 0.65
35. Total (lines 12 to 34) 280,000 14.00
36. Net farm profit 40,000 2.00