Agricultural Finance Review: Volume 72 Issue 2

The Agricultural Resource Management Survey: An information system for production agriculture

Todd Kuethe, Mitch Morehart

The purpose of this article is to offer an introduction of the Agricultural Resource Management Survey (ARMS) for applied research in agricultural finance and farm management.

Accounting for complex entities: implications for ARMS

Charles B. Moss, Danny A. Klinefelter, Michael A. Gunderson

The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS).

Multiple entity farms: a growing and challenging phenomenon

Allen M. Featherstone, Mark A. Wood, Kevin L. Herbel, Michael R. Langemeier

Understanding complex farming organizations is important in the USA given the rapid consolidation of the agricultural production sector. Multiple entity farms arise from a desire…

Keeping ARMS relevant: increasing its usability

Steven C. Blank, Danny Klinefelter

The Agricultural Resource Management Survey (ARMS) conducted annually by the USDA's Economic Research Service collects data on US agriculture, ranging from production practices to…

Keeping ARMS relevant: extracting additional information from ARMS

Allen M. Featherstone, Timothy A. Park, Jeremy G. Weber

The purpose of this paper is to discuss opportunities to obtain more information from the Agricultural Resource Management Survey (ARMS). Specifically, the paper will explore the…

Balance sheet and income statement issues in ARMS

Paul N. Ellinger, Bruce L. Ahrendsen, Charles B. Moss

The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm.

US farm debt: the role of ARMS

Brian C. Briggeman, Steven R. Koenig, Charles B. Moss

To identify periods of severe stress, and potentially take action to avoid or dampen their negative effects, lenders and policymakers need accurate and reliable data on US farm…

Financial ratio analysis using ARMS data

Bruce L. Ahrendsen, Ani L. Katchova

The purpose of this research is to evaluate the financial performance measures calculated and reported by the Economic Resource Service (ERS) from Agricultural Resource Management…

Using sector financial statements and ARMS data to prepare statements of owner equity and cash flows for the agricultural sector

Freddie L. Barnard, Dale W. Nordquist

The purpose of this paper is to discuss the feasibility of preparing a statement of owner equity (SOE) and statement of cash flows (SOCF) for the agricultural sector. Also, the…

Reporting and usability of ARMS income and balance sheet data

Christine A. Wilson, Charles B. Moss, D. Scott Brown

The purpose of this research is to examine the usability and communication methods of the Agricultural Resource Management Survey (ARMS) data. Recommendations for improving access…

Review of the financial data provided by the agricultural resource management survey

Charles B. Moss, Allen M. Featherstone, Christine A. Wilson