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Anhang 3 256
3.3.2 Standard - Profit and Loss Account
Total returns (econ. accounting)
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Crop market returns C/year 21.796 22.174 22.581 24.192 24.590 25.746 26.813 27.230 27.636 28.742
Milk returns C/year 349.918 349.627 349.232 348.734 348.133 347.429 346.621 345.710 349.482 348.416
Beef/Cattle returns C/year 73.385 76.399 76.399 77.956 74.691 74.440 73.435 71.979 68.965 68.965
Goverment payments whole farm C/year 0 0 0 0 0 0 0 0 0 0
Goverment payments crop C/year 32.708 32.708 32.708 32.708 32.708 32.708 32.708 32.708 32.708 32.708
Goverment payments dairy C/year 0 0 0 0 0 0 0 0 0 0
Other farm returns C/year 0 0 0 0 0 0 0 0 0 0
Change field inventory C/year 0 0 0 0 0 0 0 0 0 0
Change livestock inventory C/year 0 -1.796 -3.088 -3.004 -2.606 -3.486 -3.387 -2.606 -1.208 -1.796
Capital gains/ losses C/year 2.048 4.851 8.100 5.941 10.073 6.948 10.629 6.958 7.748 7.305
Interest on savings C/year 2.874 3.275 2.761 2.069 2.106 2.115 1.577 550 531 1.262
Total farm returns C/year 482.729 487.237 488.694 488.598 489.695 485.900 488.396 482.529 485.863 485.603
Total input (econ. accounting)
Crop 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Total seed costs C/year 7.052 7.100 7.148 7.033 7.080 7.043 7.006 7.052 7.098 7.059
Total fertilizer costs C/year 8.920 8.920 8.920 9.020 9.020 9.070 9.120 9.120 9.120 9.170
Total herbizide costs C/year 3.480 3.538 3.597 3.592 3.649 3.674 3.698 3.754 3.811 3.833
Total fungizide & insectizide costs C/year 1.620 1.647 1.674 1.796 1.825 1.902 1.981 2.011 2.042 2.124
Total variable irrigation costs C/year 10.040 10.040 10.040 9.920 9.920 9.860 9.800 9.800 9.800 9.740
Total variable contract labour costs C/year 16.000 16.356 16.712 17.037 17.392 17.731 18.069 18.424 18.779 19.116
Total fuel costs C/year 0 0 0 0 0 0 0 0 0 0
Total other variable costs C/year 880 898 915 933 951 968 986 1.003 1.021 1.039
Total variable costs (crop) C/year 47.992 48.500 49.007 49.330 49.837 50.249 50.661 51.166 51.671 52.080
Dairy
Animals C/year 0 0 0 0 0 0 0 0 0 0
Feed costs C/year 68.151 66.917 65.873 66.717 64.920 65.821 66.212 64.476 64.595 64.326
Other fix and variable costs C/year 70.680 71.400 72.093 72.758 73.395 74.004 74.586 75.139 76.474 76.987
Rent quota C/year 14.000 14.000 14.000 14.000 14.000 14.000 14.000 14.000 14.000 14.000
Total expenses dairy C/year 152.831 152.318 151.966 153.475 152.315 153.825 154.798 153.616 155.069 155.313
Fix expenses
Land improvement C/year 0 0 0 0 0 0 0 0 0 0
Fuel C/year 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000 10.000
Maintenance machinery C/year 25.000 25.591 26.182 26.774 27.365 27.956 28.547 29.138 29.730 30.321
Maintenance buildings C/year 10.000 10.274 10.549 10.823 11.098 11.372 11.647 11.921 12.196 12.470
Farm insurance C/year 12.000 12.241 12.481 12.722 12.962 13.203 13.443 13.684 13.925 14.165
Farm taxes and duties C/year 6.000 6.120 6.241 6.361 6.481 6.601 6.722 6.842 6.962 7.083
Advisor costs C/year 5.000 5.100 5.200 5.301 5.401 5.501 5.601 5.702 5.802 5.902
Accountant legal fees C/year 8.000 8.160 8.321 8.481 8.642 8.802 8.962 9.123 9.283 9.443
Phone & utilities C/year 5.000 5.100 5.200 5.301 5.401 5.501 5.601 5.702 5.802 5.902
Contract labour C/year 3.000 3.067 3.134 3.200 3.267 3.334 3.401 3.468 3.534 3.601
Energy, water, ... C/year 0 0 0 0 0 0 0 0 0 0
Invalidity insurance C/year 3.500 3.570 3.640 3.710 3.781 3.851 3.921 3.991 4.061 4.131
Other C/year 6.000 6.016 6.032 6.048 6.064 6.080 6.097 6.113 6.129 6.145
Total fix expenses C/year 93.500 95.240 96.981 98.721 100.462 102.202 103.943 105.683 107.423 109.164
Total labour expenses C/year 15.000 15.369 15.739 16.108 16.478 16.847 17.217 17.586 17.956 18.325
Total land rents C/year 13.440 13.440 13.440 13.440 13.440 13.440 13.440 13.440 13.440 13.440
Total interest on liabilities C/year 13.954 11.897 9.823 7.732 5.623 3.496 1.350 742 68 0
Expenses GDR-old-loans
Depreciation (econ. accounting)
C/year 0 0 0 0 0 0 0 0 0 0
Machinery C/year 39.130 40.515 42.783 44.783 46.114 47.080 49.053 50.735 53.904 55.218
Buildings C/year 21.440 21.440 21.440 21.440 21.440 21.440 21.440 21.440 21.440 21.440
Quota C/year 0 0 0 0 0 0 0 0 0 0
Total farm depreciation C/year 60.570 61.955 64.223 66.223 67.554 68.520 70.493 72.175 75.344 76.658
Total farm input C/year 397.287 398.720 401.179 405.031 405.709 408.580 411.902 414.408 420.971 424.980
Farm profit I (econ. accounting) C/year 85.442 88.517 87.515 83.567 83.986 77.320 76.494 68.121 64.891 60.623
Net cash farm income C/year 141.090 144.143 143.964 144.784 141.968 140.263 138.169 135.393 133.164 130.509
FAL-BW
Source: TIPI-CAL-example farm HEMME (1997)