The Huron Expositor, 1983-03-02, Page 11Tapping . resources .is a.
;BYJACKHAGARTY _ Representative. They attend 'straw.A husband -wife man.
FamiedarsigemoatSpeeiauat educational meetings, field agement team! We'd best
The concept of tapping days and tours. They join fold our tent and move on, We
resources is basic to farming. farm organizations, get on can't supply that kind of
Farmers tap the sun's energy mailing lists and $ubscribe to balanced expertise."
through plants that grow on farm .magazines. They buy I've noticed that young
the land. My earliest recol- crop insurance, in income farm wives are very interest -
lection of tapping" was stabilization prog ams, apply! ed in the business of asset
when my dad drilled a small for and receive ants, They transfer and business agree -
hole in, a maple tree. And to consult the griculturpl ments. On three occasions ,
my complete surprise sap engineer when r novating a lately, they've been involved
started to flow. It was sweet! 1 barn, They phon the Soils in the counselling sessions.
was to learn another lesson. and Crops Special t and have They had off -farm business
You had to combine another him out to look at, a .problem experience in banking or
resource -labour. We carried weed situation. They make accounting that helped them
buckets of sap until our arms use of veterinary diatnostic grasp the details of moll -
ached. Dad came up with laboratories, soil testing, gage, buy -sell agreements
another resource --capital to feed testing and ra ion forma- and capital cost allowance.
b1,ty a tractor and trailer to lation services. Th irchildren They asked very good quest -
cart the sap. And not long -join 4-H and t e Junior ions. And they sent me to the
after --he used another re- Farmer Associat on They filing cabinet searching nB for
source -management. He got take an active part in organs- the answers -that's good --
out of the maple syrup zations. Their young people embarrassing -but in the long
business. If took too much of take diploma and degree, run. we all benefit.
his time. He turned his courses at agricultural col- Should we offer- some
talents to growing cops, feed- leges. They motivate and courses for farm women? It's
ing cattle, raising a young teach their young people to being done on occasion. The
family and learning how to make itse of God given women soy it lets them ask all
tap other resources. talents. kinds of questions --that men
Recently, 1 came across a . The best resource in agri- might think stupid. Following
letter that my dad received culture is the farm people the courses. the comment
nearly fifty years ago from the themselves. Corporate farms from the instructor usually is
Agricultural Representative have not taken over agricul- "Wow, what good questions
in Perth County. My father ture. The family farm offers •• some of those things never
was starting to tap the talents competition that's just too occurred to me.' It just could
and time of extension and tough. be that many things in farm
research people. He encour- I'm wondering if we might „management are not thought
aged me to tap this resource make that competition even of because we've ignored the
' tof
view.
women's point ,
' c talk's about om
w'me to attend the tougher. I n 1 P
by allowing g B
Ontario Agricultural College. ' farm women being more Farm women are invited to
I've been working in exten- involved in farm manage- participate in''dll O.M.A.F.
sion for twenty years. I've ment. That's a force with programs. Wouldn't it be
noted that some farmers are which to be reckoned. Can't great to see many farm
very good at tapping the you see these corporate ex- women attending the educa-
talent and time resources of ccutives throwing u, their tional sessions? Those cor- one sheaf to his six. The next
extension and research. They hands in disgust and saying porate executives would see year 1 did two to. his five. The
get to know the Agricultural "that does it --that's the last the writing on the wall-- next year i could stook on my
Ontario Farm Adjustment
[Fagot
basic frmL•eme•nt
"farm families are here t
stay."
The farm wife is an Impor-
tant person. She run the
household -a job in itself. Sh
may work off the farm t.t
provide money for the family
to live on, or for luxuriesaaa���rrr
capital for the farm itself.
Many a farm has survive
tough times this way.
Wives do a lot of wort
around the farm with regul r
chores and filling in wh
things are busy. They wo
especially hard in the ear
years When children are toxo
young to work.
Many wives do the house-
keeping for the farm and this
is an increasing n trend. Doing
the books can mean anything
from keeping the bills or-
ganized right up to keepinjg
detailed accounts and being
able to pull out financial data
to help in making decisions.
Studies have shown that
whether the farm wife does
the books or not she is almost
always consulted when a
major financial decision has
to be made. And she should
be. It's her future at stake
too.
The Federal Government
now allows farmers and small
business people to pay their
spouse a wage.
Children growing up on a
farm learn what work is all
about. 1 remember helping
my dad stook. The -first year it
was fun --I managed se get up
BY STAN PAQUETTE
Assoc. Agr. Rep.
` Huron County
OFAAP HAS
SIDE BENEFITS
snouts oc use° for manage-
ment purposes and, pf
course. for income tax pur- '
poses if filing on the accru�I
basis. Lending institutio s
want accrual statements ,in
The Ontario Farm Adjust• order to know year end
inventories and their valugs.
ment Assistance Program in
effect in 1982 has had side Asset and liability slae-
benefits. It has made farmers ments are updated. Unfor-
uildin' s
la land
and b
realize more than ever the sur tcly, buildings
necessity of keeping good and equipment values de -
records. clined substa ly in 1982.
Farming has been ' consi- Decreases of 2 per cent are
dcred a way of life, which 0 is. not uncommon 4.s a result a
It is also a business and must farmer's equit, . i.c. the per -
be run as such. With the cent of his assets he actually
necessity of having to prepare owns, has deteriorated.
an income and expense state- Equity is a measure of finan-
ment on an accrual basis, an cial strength in a business[ It
asset and liability statement, is also an indication of risk
a farm plan for crop' and level. A 25 per cent equity for
livestock production and a beginning and 50 per cent for
cash flow projection for an well established producers is
OFAAP application in 1982, considered satisfactory. A
.the farmer has' realized -bis �bogime,ing farmer might ask,
own situation atot better than how. do 1 get 25 per cent
he did previously. He should equity to start? I guess the
also appreciate the time ci• message is. creep before you
thcr he, his accountant and/ walk. Build up some inven-
or his banker had to contri- tory of cash anchor livestock
bute to the preparation of the and equipment before pur-
required information. chasing a farm. An asset
The preparation of the liability statement also indi-
accrual statement will indi- rates current, intermediate
cafe the true picture of the and long tern[ assets versus
farm operation for the vear. liabilities against them. Low -
This shows growth or loss in cr commodity prices, eg.
amount and value of inven- crops. has caused many to he'
tory. It also indicates what short on current assets to
happened with accounts pay- cover the liabilities against
able and receivable in the them. These producers arc
accounting period. The not in a liquid position.
accrual statement is much Lending institutions were
more than 5n income expense loaning on equity when land
statement, often prepared for values \acre escalating. 111 -
income tax purposes oniv. !crest rates started to rise.
Most farmers file on a cash 1 here was reluctance to tic
basis and can continue to do borrowings in at 14 per cent
so. The accrual statement or so. Expansion of buildings
own. It was'go loner titch- ft number, designing commun-
was hard tgprk, Its good to ications systems, e.g. handy
teach childr$n. some of the chalk board, note pads, etc.,
farm business management are things that young creative
aspects. Record keeping, list• minds might find interesting
ing of most used. telephone and challenging.
Vacationers welcome
Increasing numbers of On-
tario farmers are playing host
to urban vacationers.
by 1983. there will be more
than 60 vacation farnis lo-
cated throughout the pro-
vince—up from the 18 in-
volved when the Ontario
Vacation Farm Association
began five years ago.
The secondary, on-farm
income family lY Ba►
ns by
'opening their home to vaca-
tioners is one advantage of
the vacation farm concept,
says Sharon van Son of the
Ontario Ministry of Agricul-
ture and Food's rural organi-
zation and services branch.
"This extra on-farm , in-
come is a very positive result.
especially in these difficult
economic times."
She says the surrounding
community benefits too be-
cause the Vacationers buy
souvenirs at its shops and
take part in community
events.
Education is also a ke an
dura complete E vacationers first
Y scat[
P
element of the vacation farm application form. An area
concept. she says. "It's very director visits the farm to
important to the association. discuss the association's ex -
which sets standards and pectations and those of the
guidelines, that education is a farm family.
part of the farm vacation. Van Son cautions -that host-,
Many urban- families don't ing a farm vacation requires
realize the amount of work hard work.
that goes into producing a
lass of milk, so this is an
ideal opportunity to teach
them more about agriculture
today."
The vacation farm also
offers an outlet for urban -
rural dialogu ; better under-
standing is gained on both
sides.
Hosting a farm vacation is a
wonderful
wayto meet
new
people, exchange ideas and
form new friendships. Van
Son says vacationers visit
from Europe, the United
States and other parts of
Canada.
"The full-time farm family
has little chance to take a
vacation, so in a sense, the
holiday comes to them."
She says the association
seeks working, owner -oper-
ated farms where urban fam•
ilies can participate in rural
life and learn more about
.modern farming. Farm fami-
lies interested in hosting
THE HURON EXPOSITOR, MARCH 2,, 1983 -- All
POP SPECIALS
%oz 'EPSI,) tET'EPSI,
COKE , 7 (AP,
CANADADRY r~ SEHWEPPES
GINGER ALE
91fax4e osit
� p
2(Goz IC 15T GINGER ALE,
FANTA -GRAPE, ORANGE,
CREAM SODA)ROOT BEER
CANADA DRY CREAM SODA
CANADADRY LEMON LIME
39 eack, Plus too( a deposit
CANNED POP) ALL BRANDS ONLY
6
99
ARC H I E S SUNOCO - ou,s fax
,?9 GODERICH- 51". E .
SEAFORTH ONT. P14. 527 -.08 81
oper, 7 days a geek +o serve you be}}er
Assistant Program has side benefits
and purchases of equipment
were financed on operating
stoney instead of being term-
ed out over one to ten or more
years. This situation in-
creased the problems during
1981-82, when interest rates
on operating money floated
with prime on these borrow-
ings. Lessons were learned in
1979-80-81 and restructuring
of finances has taken place.
Banks want to see adequate
assets, current intermediate
and long term, fo cover the
liabilities in each category. If
out of balance. restructuring
may be requested. A ratio of
I:1 for current assets to
current liabilities for regular
income farming to 2:1 for
irregular income farms is
considered good. For long
tern. a 1.25:1 ratio is mini-
mum.
A farm plan of operation.for.
crops and livestock sets a goal
as to your intentions for the
ensuing year. If you don't
have a goal or don't know
where youare going. how do
g
you know when you get
there? It would be like going
00 a trip with no destination'
in mind. Set crop goals high
but realistic. Try to do better
than you have previously.
With' beef, dairy, swine or
poultry production, more
pounds of nkat, eggs or milk
per acre might be your aim.
The cash flow projection is
essentially putting the in-
come and expenses into the
crop and livestock plan of
operation. Fancily living and
debt servicing of principal
and interest must be in-
cluded. The best cash flow is
done on a monthly basis. As
the year progresses, plifg in
actual figures beside! the
projected figures in thecash
flow. Monitor as you go.
Many things can disrupt a
cash flow. Higher input costs,
lower commodity priceS. di-
sease, flood and hail can all
be disastrous and upset a
cash flow projection. No in-
terim '
wheat white hate
bean
payment is a good exiimple
currently. These negittives
turn around in times of
excellent yield and higk com-
modity prices. A cash flow is
another management tool.
More and more lending insti-
tutions are requesting them
In summary, the benefits of
the Ontario Farm Adjustment
Assistance Program are
many and varied: 1. Financial
-Participants received up to 5
per cent interest rebate on
floating trete money.- 2. Un-
derstanding - Farmer -1 hope-
fully understand their farm
business better. 3.g now -
r
Icd a Farmers
ca now
prepare farm plans. cash
flows and income and ex-
pense statements. 4. Appre-
ciation - Farmers appreciate
the work done by the account-
ants. bank and OMAF per-
sonnel. 5.. Willingness -
Farnters are more willing to
prepare or at least assist in
the preparation of good sound
records.
In Huron County. OMAF
staff completed about 350
applications. This represents
about 10 per cent of our
producers. We are now much
closer to the farm financial
situation than we were pre-
viously. It has been an
WORKHORSES
r
CO4I.OR.
•qtl,, 4 a yy
til
.. t ✓ err*n1¢.11.1_
ro
opportunity tor OMAF staff pleased to see farmers Pre-
to work with bank personnel paring statements, farm
and accountants. I feel we are plans and cash flows with a
all the wiser for 0. better understanding than
As 1983 moves on, I'm ever before. -
Farming as
BY RIF. HEARD
Area Coordinator and Farm
Management Specialist
Running a farm without
records is like trying to tell
the time from a clock on the
wall that has ' no hands.
Depending entirely on cash
basis, income tax statements
can be even worse, because
the farmer may think he
knows what is happening but
really doesn't.
The twin objectives of
many farmers are: -to have a
profitable farm and to pay no
income tax.
Unforunately some tend to
emphasize the second object-
ive and find they can achieve
it without really trying. The
farm management program
of the Ontario Ministry of
Agriculture and Food tries to
emphasize the first objective,
and to that end a multitude of
services are provided. These
range from soil analysis, feed
analysis, crop production
technical advice. animal
health services, etc., and a
group in O.M.A.F. is espe-
cially concerned with aiding
farmers in business manage-
ment. We view the keeping of
adequate records as essen-
tial. Our view is that both
financial records and produc-
tion records are required.
One type of record without
the other puts the farm
a business
manager in a similar position
to a printer with only one leg.
His is really handicapped, but
may make it Lathe finish line.
Through the years
O.M.A.F. people have work-
ed with farmers in various
farm management projects.
One of these is the Ontario
Farm Management Analysis
project which has now com-
pleted 36 years. Copies of
these are available at county
offices. The objective is to
provide a business analysis
that aids the farmer to know
where his business is at,
relative to similar businesses,
and to aid in improving it.
The use of the Ontario
Farm Record Book has been
for the program.
the basis
p B
However, many other records
systems, including Canfarm,
can provide the data needed
for participation in the pro-
ject.
We in O.M.A.F. are hope-
ful that more persons who, as
private entrepreneurs are
servicing farmers income tax
filing needs, would persuade
the farmer to "pay a little
more" for an extra service
that would be valuable to
him. File a tax return he must
do. We are encouraging
accountants and tax filers to
proyide some extra informa-
tion to enable a farm business
summary to be prepared.
This advertisement was prepared by:
Ian Dolg
LL
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No
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$
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SEAFORTH
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This advertisement was prepared by:
Mike Braver
NO MATTER HOW YOU
PLANT YOUR CROP
A��ention Farmers:
SPRII-ERONTAND \N�OFEATURING
Weed Sprayer Clinic 10:00 a.m. to 12 Noon
Hot D\r\rk.er
Pcowded
Pat Lynch, O.M.A.F. Soil & Crop Specialist
for Huron & Perth Counties
Our orange 1<uh111a \1 line• un ta•11hnc (lr lune 1(h.
tractor, arc built 111 carr\ a hca\ \ - Sn l 1It a hubris M Icnc.
workload But not a 4,13 \ prier Iravtor t„ \\rtrk Inr 1+,1, 1t. a
111c3 oiler 17 1 to 72 2 1' 1 0 111'. \\ 11rkhor.c of a clrl Icrcni iolor And
8lor\vardand 1 rc\cr.c'1\ccd•, 1,,,0,1101 (111r (..01111/M1
indchrndrni 13 1 0. ho31cr .iconic•
hlu. h11.i1nM .ind draft control And
ear h one 333111. 31 1111 an
dic.cl en(ani \l' hick 11111(11• \1111
dont `bend a• 1111(1 h .r \on \c11u111
Bruce Lobb, Ministry of Environment
Order
Fer+ i lize r
Juesd&N ) c.V?
Seaforth Community Centre
KUROTO'
We're looking for work.
SEAFORTH 521.0120
Representatives will be on hand to provide information
and answer questions on new and existing chemicals and
application equipment.
Jim's Flying Service will be on hand to answer any questions
concerning aerial application of pesticides and fertilizers.
In order to arrange the dinner, please reply by phoning
Milton Dietz by Monday. March 25th at 527-0608.
ee
Yo
ur Se
d Grain,
-' Grass Seed Now
Don+
e
Lade
Prepared
1\1 I LT% J. '01 E_T
Seaforth, Ontario L t D. Phone 519-527-0608
Cal Toda
OPNOTC\
FARM EQUIPMENT LIMITED
SEAFORTH • AYR • CAMBRIDGE • WOODS -10( K
The ahnv a adseriisemenl was prepared by:
Brion Riley
'11
Topno3-ch Feeds Lim i ieci
Sea1orfh Or+ario'
5,) 7-/ /O
This advertisement was prepared byt
Suzanne Jerome