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The Rural Voice, 1982-07, Page 30NOW is the season to REPAIR and RE -SIDE YOUR BARN. CALL US .. . J.E H. L 1 M 1 T t 0 FARM & INDUSTRIAL BUILDER! 364-1880 R.R. #1 HANOVER PG 30 THE RURAL VOICE/JULY 1982 GUEST COLUMN Keep good records by Don Pullen Financial difficulties are indeed a serious problem in some farming operations. High interest rates and accompanying large principal payments are having a ravaging effect -especially where there is a significant amount of short term debt and limited cash flow. Equity erosion is a concern of great magnitude in a number of situations. Certainly. recent increases in beef and hog prices will be of assistance to many. However, where debt load is of major proportion, there's difficulty in controlling or minimizing this persistent erosion, even if these higher prices do continue. Unfortunately, in the adjustment process, some farmers may be obligated to sell major assets. A few, if they have several farms, may be able to sell a parcel of land -although farm prices and demand has weakened in recent times. Others, who are perhaps somewhat over mechanized, might consider selling selected major equipment and then hire custom work for certain operations. Some farmers told us they have clamped down on major purchases in an effort to control costs. Where cash or credit is available, the best bet is to concentrate on fertilizer, agricultural chemicals and smaller essential purchases. Generally though, intentions to acquire costly machinery or expand livestock buildings have been curtailed. Over the past year, plans to feed cattle or hogs have been abandoned by a significant number of farmers. We believe good advice is to borrow as little as possible during 1982. It's for sure that agribusiness firms have extended credit with greater scrutiny this year than ever before. Overdue accounts at some farm supply firms may cost 2 to 3% per month. Many don't realize that this works out to 24 to 36% per year. If there's some chance it won't be possible to pay out in a reasonable length of time, of course there will be interest added to overdue interest and principal owing --think about that! The chartered banks, credit unions, relatives and related lenders are still the lowest cost sources of credit. The good old days of the cheap money mused about by our elders --similar to cheap energy --are likely gone forever. While working with farmers and bankers in the Ontario Farm Adjustment Assistance Program. evidence indicates that those who are coping most adequately with today's economy are the farmers with first rate production and financial management. Accurate, up to date production and financial records are a must --however, for too many record-keeping is at the bottom of their list of priorities. Our staff find it quite a challenge to be of assistance where there is limited producer knowledge about costs and levels of production, cash flow projections. net worth statements as well as current, accurate financial records. With this year almost half over, a significant fact is that some are still trying to determine their 1981 financial position to see if they qualify for the 1982 Ontario Farm Adjustment Assistance Program. There's no mysticism involved --the message is clear --poor, incomplete records kept only for income tax purposes are the weak Zink in far too many farming operations. We would encourage anyone with an interest in strengthening the records aspect of their operation in the future to give us a call --let's talk about it! Don Pullen is the Agricultural Representative for Huron County, Agricultural Representatives Branch, Ontario Ministry of Agriculture and Food, Box 159, Clinton, Ontario NOM ILO. i