WCN Dec e

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Jeff Bowman at Grimbleby Coleman CPAs encourages growers and processors to come to the table with hard-hitting questions on the modeling of cash flows, tax impacts and losses, write-offs from new developments and financial resourcefulness ideas to get through this drought (photo courtesy Grimbleby Coleman CPAs.) Continued from Page 39 cash flow projection tool to understand your “normal year” or average costs of production. With a budget or cash flow projection in hand, consider the following questions: How much revenue loss can you handle and still break even? What pricing of water is justifiable? What is the cost of water (if available) versus loss of yield? If water is available, can higher water costs be offset if the crop price increases due to shrinking supplies? Do you have capital available to withstand losses from drought years, or should land be sold/put to alternative use? What does the model of cash flow look like three to five years in the future under various water availability and pricing scenarios? Remember, permanent crops cannot be easily scaled down in small increments; more often than not, related decisions impact large blocks of land and long-term investments (or loss) as plants are removed or time passes before new plants become productive. Are your farm lenders in the loop? If the land is security for a debt or operating lines, will the lender impair value based on decreasing water allocations? Will that impact the borrowing base? How will losses impact taxes and cash flow? Can losses be carried back to reduce prior-year taxes paid, or should they be held to offset future income? Our team at Grimbleby Coleman CPAs encourages growers and processors to come to the table with hard-hitting questions on the modeling of cash flows, tax impacts and losses, write-offs from new developments and financial resourcefulness ideas to get through this drought. With that information, we can develop the right financial plan. Comments about this article? We want to hear from you. Feel free to email us at article@jcsmarketinginc.com 40 West Coast Nut <strong>Dec</strong>ember 2021
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Page 1: WEST COAST NUT Your DECEMBER 2021 I
Page 4 and 5: ADVANCED HAWKEYE INFRARED SORTING T
Page 6 and 7: Navel Orangeworm Rejects on the Ris
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Page 10 and 11: Larvae can overwinter in mummies le
Page 12 and 13: View from the Top ‘The Role of th
Page 14 and 15: Continued from Page 13 Q: What are
Page 16 and 17: Planning for Nitrogen Efficiency fo
Page 18 and 19: Continued from Page 17 The sheer to
Page 20 and 21: CARB Updating Regulations for Truck
Page 22 and 23: Continued from Page 21 which would
Page 24 and 25: WEIGHING IN ON ALMOND PROFITABILITY
Page 26 and 27: RBICIDE EC EC FOR ORGANIC FOR ORGAN
Page 28 and 29: RESTORING SOIL HEALTH AND ECOSYSTEM
Page 30 and 31: Continued from Page 29 exuded by mi
Page 32 and 33: Continued from Page 32 Further rese
Page 34 and 35: WINTER PREP IN WALNUTS Start Thinki
Page 36 and 37: Continued from Page 35 When samplin
Page 38 and 39: TIPS FOR FINANCIAL PLANNING THROUGH
Page 42 and 43: Almond Pollination 2022: Economic O
Page 44: Average Colony Strength Requirement
Page 47 and 48: The grower agrees to… No pesticid
Page 49 and 50: Omar Navarro 559-470-4910 onavarro@
Page 51 and 52: Fit: Ideal for new plantings. A pre
Page 53 and 54: tors to their crops and our ecosyst
Page 55 and 56: Better coverage. Maximum performanc
Page 57 and 58: WE WILL PUMP YoU UP with our mycorr
Page 59 and 60: Demand for strong hives to cover al
Page 61 and 62: In conjunction with REGISTER AT wcn
Page 63 and 64: after harvest. Stored at 35 degrees
Page 66 and 67: Continued from Page 64 some growers
Page 68 and 69: What It Could Mean for Californians
Page 70 and 71: Interested in organic articles? SUB
Page 72 and 73: Continued from Page 71 Fillmore sai
Page 74 and 75: A WORD FROM THE BOARD: THE CALIFORN
Page 76 and 77: JOSEPH JACKSON ON “DOING WHAT MAT
Page 78 and 79: California Legislative Recap for 20
Page 80: Continued from Page 78 and maintain
Page 83 and 84: APC’s newly-introduced quarterly
Page 85 and 86: GET AHEAD OF FIRE ANTS TREAT NOW WI
Page 87 and 88: There are two main ant pests in alm
Page 89 and 90: West Coast Nut is excited to collab
Page 91 and 92:
DAY 2 CE TRACK WORKSHOPS 8:00 AM 8:
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WCN Dec e

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