National Farm Capital Accounts

Richard W. Simunek

American Journal of Agricultural Economics, 1976, vol. 58, issue 3, 532-542

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.

Date: 1976
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Persistent link: https://EconPapers.repec.org/RePEc:oup:ajagec:v:58:y:1976:i:3:p:532-542.

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