• TABLE OF CONTENTS
HIDE
 Front Cover
 Foreword
 Abstract
 Table of Contents
 Introduction
 Enterprise analyses
 Itemized analyses
 Computer input
 References
 Appendix A. Budget input forms
 Appendix B. Enterprise cash flow...
 Appendix C. Enterprise cashflow...
 Appendix D. Itemized cash flow...
 Appendix E. Itemized cashflow line...
 Appendix F. Itemized cashflow...
 Appendix G. Enterprise computer...
 Appendix H. Itemized computer input...














Group Title: Economic information report
Title: A user's manual for the FARM Systems Lab cash flow analysis program
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00026521/00001
 Material Information
Title: A user's manual for the FARM Systems Lab cash flow analysis program
Series Title: Economic information report
Alternate Title: FARM Systems Lab cash flow analysis program
Physical Description: iii leaves, 53 p. : ; 28 cm.
Language: English
Creator: Tilley, Marcia
Boggess, William G
Florida Agricultural and Resource Management Systems Laboratory
Publisher: Food & Resource Economics Dept., University of Florida
Food & Resource Economics Dept. University of Florida
Place of Publication: Gainesville Fla
Publication Date: 1982
Copyright Date: 1982
 Subjects
Subject: Farms -- Economic aspects -- Computer simulation -- Florida   ( lcsh )
Agriculture -- Economic aspects -- Computer simulation -- Florida   ( lcsh )
Farm management -- Computer simulation -- Florida   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
 Notes
Statement of Responsibility: Marcia L. Tilley, William G. Boggess.
General Note: Cover title.
General Note: "September 1982."
 Record Information
Bibliographic ID: UF00026521
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: notis - AHM2474
alephbibnum - 001598332
oclc - 21062380

Table of Contents
    Front Cover
        Front Cover
    Foreword
        Page i
    Abstract
        Page ii
    Table of Contents
        Page iii
    Introduction
        Page 1
    Enterprise analyses
        Page 2
        Page 3
        Page 4
        Page 5
        Page 6
        Page 7
    Itemized analyses
        Page 8
        Page 9
        Page 10
    Computer input
        Page 11
        Page 12
        Page 13
    References
        Page 14
    Appendix A. Budget input forms
        Page 15
        Page 16
        Page 17
        Page 18
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
        Page 26
        Page 27
        Page 28
    Appendix B. Enterprise cash flow input form
        Page 29
        Page 30
        Page 31
        Page 32
    Appendix C. Enterprise cashflow output
        Page 33
        Page 34
        Page 35
    Appendix D. Itemized cash flow input form
        Page 36
        Page 37
        Page 38
    Appendix E. Itemized cashflow line numbers
        Page 39
        Page 40
        Page 41
        Page 42
        Page 43
    Appendix F. Itemized cashflow output
        Page 44
        Page 45
        Page 46
    Appendix G. Enterprise computer input format
        Page 47
        Page 48
        Page 49
    Appendix H. Itemized computer input format
        Page 50
        Page 51
        Page 52
        Page 53
Full Text
"Marcia L. Tiliey Economic Informatioa

"William G. Boggess Report 16




SA User's Manual for the FARM
"Systems Lab Cash Flow

Analysis Program

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FOREWORD


The "Cash Flow Generator" is available for use through the FARM Systems
iboratory. The FARM Systems Laboratory is an integral component of the
)od and Resource Economics Department, Institute of Food and Agricultural
:iences, University of Florida.
The Cash Flow Generator was acquired from Oklahoma State University in
)79, and subsequently modified to run under Florida conditions.
Input forms are available to individuals desiring to use the cash flow
'nerator. These forms can be obtained from and returned to the FARM
stems Laboratory for processing at the following address:

FARM Systems Laboratory
Food and Resource Economics
1157 McCarty Hall
University of Florida
Gainesville, FL 32611
Phone: 904/392-5185




















i
















ABSTRACT


The manual explains how to access and operate the FARM Systems Lab
computerized cash flow program. Two types of cash flow analyses are available,
n enterprise analysis and an itemized analysis. Instructions are included for
preparing the input forms for both types of analyses. Output formats and
control programs for processing the cash flow analysis are also described.


ey Words: Cash flow analysis, enterprise budget, user manual.






























ii
















TABLE OF CONTENTS

Page

FOREWORD ................... . . .... ... .

ABSTRACT. ............... .. . ... . . . ii

INTRODUCTION. . . . . . . . .. . ... . . .

NTERPRISE ANALYSES . . . . . . . . . . ... 2

Input Form. . . . .......... .... . . 2
Sample Cash Flow Input Form . . . . . . .... 5
Output . . . . . . . . . . . . . . 6

TEMIZED ANALYSES . . . . . . . . .. . . . 8

Input Form . . . . . . . . . . . . 8
Output . . . . . . . . . . . . .. 10

OMPUTER INPUT . . . . . . . . . . . . .

Enterprise Analysis. . . . ... . . . . . 11
Itemized Analysis. . . . . . . . . . . . 12

FERENCES . . . . . . . . . . ........ .14

PENDIX A -- BUDGET INPUT FORMS AND BUDGET OUTPUT. . . . ... 15

PENDIX B -- ENTERPRISE CASH FLOW INPUT FORM . . . . .. 29

PENDIX C -- ENTERPRISE CASH FLOW OUTPUT . . . . . .. 33

ENDIX D -- ITEMIZED CASH FLOW INPUT. . . . . . 36

ENDIX E -- ITEMIZED CASH FLOW LINE NUMBERS. . . . . . 39

ENDIX F -- ITEMIZED CASH FLOW OUTPUT . . . . . ... .44

ENDIX G -- ENTERPRISE COMPUTER INPUT FORMAT. . . . . ... 47

ENDIX H -- ITEMIZED COMPUTER INPUT FORMAT. . . . . . 50

iii















A USER'S MANUAL FOR THE FARM SYSTEMS
LAB CASH FLOW ANALYSIS PROGRAM

Marcia L. Tilley and William G. Boggess


INTRODUCTION


The cash flow analysis feature of the budget generator system allows
iers to develop cash flow information for a particular enterprise and/or
gregate information from various enterprise budgets to obtain a cash flow
alysis of the entire farm operation. The user must complete budget input
rms for each enterprise1 and a cash flow input form which shows other income
d expenses not accounted for on the enterprise budgets. The results of each
dividual budget are multiplied by the number of acres of livestock in the
rticular enterprise and the cash receipts and expenses for each enterprise
e aggregated into a whole farm summary. The result is a table which shows
monthly breakdown of:
(1) receipts and expenditures,
(2) beginning cash balance,
(3) change in cash position,
(4) required borrowing,
(5) principal and interest payments on the operating loan, and
(6) accumulated-borrowing.


If the user is not already familiar with the budget input forms, he
uld refer to the appropriate user's guide. User manuals are available for
h crop (Economic Information Report 126) and livestock (Economic Information
ort 139) budgets from the FARM Systems Lab (see address on page i).


MARCIA L. TILLEY is an Economic Analyst and WILLIAM G. BOGGESS is an
istant Professor in the Food and Resource Economics Department, Institute of
d and Agricultural Sciences, University of Florida, Gainesville, FL
11.

1






2


This information is useful to both farmers and loan officers in assessing
the operating capital requirements for a particular operation. Comparison of
cash flow tables of several enterprises and/or combination of enterprises is
a necessary component of good decision making. Users desiring additional
information on cash flow analyses should consult IFAS Circular 488 (Prevatt).
Two types of cash flow analyses may be obtained, an itemized cash flow
analysis or an enterprise cash flow analysis. The itemized analysis produces
a table which shows total amounts of each type of input (such as chemicals
or fertilizers) which are used and the total cost of these inputs. It indi-
cates the quantity of various inputs needed each month and allocates expenditure!
and income between input items and products. In contrast, the enterprise
analysis aggregates receipts and expenditures by enterprise rather than by
input or output category. It is often useful in whole farm planning because
it makes it easy to consider the impact of altering the level of various
enterprises. Each type of analysis will be discussed separately since different
procedures are required to develop the cash flow information in their respective
format.


ENTERPRISE ANALYSES

Input Form


As mentioned previously the enterprise analysis summarizes receipts and
expenditures by enterprise. The first step toward obtaining this type of
analysis is the completion of budget input forms for each crop or livestock
enterprise included in-the operation. Examples of these forms may be found
in Appendix A. The FLOW option should be checked in the Output Selection
section of each budget input form (Part 10). After budget forms have been
completed for each enterprise to be included, these forms should be mailed
to the FARM Systems Lab (Food and Resource Economics Department, 1094 McCarty
Hall, University of Florida, Gainesville, Florida 32611). They will be
processed and stored on a computer file for future use.








3


Part I:

In addition to the budget input forms, the user also needs to complete
a Cash Flow Summary Input Form. An example of this form may be found in
Appendix B. On the first page of the form, the user must specify which
enterprise budgets are to be included in the cash flow analysis. The user
must specify the name of the budget (for example: corn) and the budget
identification number (from Part 1 of the Budget Preparation Form) as well
as the number of units (acres or livestock) of each enterprise. The program
assumes that individual budgets are completed on a per acre of per head
basis and multiplies costs and returns by the number of units specified on
the cash flow form. If the individual budgets are completed on an enterprise
basis, then the number of acres or head specified on the cash flow form should
be "1". For example, the livestock budget in Appendix A was completed for
the entire 100 cow herd rather than on the basis of a single cow. Thus if
that budget is used in a cash flow analysis, a "1" in the number of units
column would indicate a 100 cow herd.
The budgets included in the cash flow summary may be either new budgets,
for which the user completes budget input forms, as mentioned previously,
or existing budgets which were previously stored on file and may be accessed
by the user and used with minor modification to fit his particular situation.
A list of budgets currently on file and copies of individual budgets may be
obtained from the FARM Systems Lab.
A cash flow file number is assigned to each budget as it is processed
and stored if the FLOW option is checked. The number is printed at the top
of the OEXT budget output table. Since the user may not know this number
at the time he submits his cash flow request, the column may be left blank
for completion by FARM Systems Lab personnel.
Space is also allocated on the first page of the cash flow form for
specification of a title. The user may specify up to three lines containing
up to 80 characters each as a title. This title will be printed at the top
of the cash flow summary table. The user may wish to include their name
or the name of their operation and the date as well as other identifying
information.






4


Part II: RECP and COCP

Page two of the input form permits specifications of cash receipts and
cash expenses that are not accounted for on the enterprise budgets. This
information will allow a more detailed accounting of the cash exchanges
incurred by the entire farm operation.
On the expense side (COCP), this might include land or machinery payments,
family living expenses, or salaries of salaried employees. On the receipt
side (RECP), items such as government payments or nonfarm income might be
included. Care should be taken that items listed here do not duplicate items
already included in individual budgets. One line should be completed for
each month in which an income or expense item occurs. For example, in the
case of family living expenses, 12 lines would normally be used (one for
each month). If additional space is required for entries, additional pages
may be attached.


Part III:

Page three of the input form permits users to specify the initial cash
situation, wage and interest rates, and the number of hours of labor available
for which no additional charge should be made. First, the user must specify
the month in which the cash flow analysis should begin. This may be any month.
Next, the user must specify the number of hours of labor available each
month for which no hourly charge should be made (uncharged labor). This may
be a result of the operator providing labor or other labor for which there
is no cash expense. The hours of salaried employees would also be included
here if their costs are included in the COCP section (Part II).
The user also has the option of specifying how the uncharged labor will
be used. This becomes important when different wage rates are charged for
different types of labor. If no ranking is specified, the program will
allocate uncharged labor in the order listed on the form. To change this
order, the user should enter a number between 1 and 5 in front of each type
of activity. A '1' indicates that uncharged labor should be applied to this
activity first. If any excess uncharged labor remains, it will be applied
to the activity '2' next and so on.







5


The user also has the option of specifying varying wage rates for each
type of labor. These wage rates should be entered on the blanks in front
of each type of labor. If no rates are specified labor costs will be calculated
using the rates in parentheses.
Finally, the user must specify the appropriate interest rate, the cash
on hand at the beginning of the cash flow period, the beginning outstanding
loan balance, the beginning accrued interest and the minimum cash balance
desired at the beginning of each month. The program will borrow sufficient
money to meet expenses plus maintain the desired beginning cash balance. As
revenue is received, the program will apply it first to meet current expenses,
then to interest expenses and finally to principal repayment.


Sample Cash Flow Input Form


For illustrative purposes, a sample cash flow input form was completed
in Appendix B. It includes new budgets for beef and soybeans as well as
previously stored budgets for corn and peanuts. Completed budget input forms
for the two new budgets may be found in Appendix A. This sample operation
is comprised of 100 head of cattle on 200 acres of pasture, 70 acres of soy-
beans, 110 acres of corn and 50 acres of peanuts. A '1' is entered under
number of head for the beef budget because the budget input form was completed
for the entire operation rather than on a per-head basis.
The user also has the option of specifying a title for the cash flow
summary. This title may be up to three lines of 80 characters each. It is
printed at the top of the cash flow output.
On page two of the cash flow input form, three sources of income not
included in the budgets have been entered. These are patronage dividends,
government payments and income from custom harvesting. In addition, the
'sample farmer has three types of cash expenses that are not included in his
enterprise budgets. Note that one entry is made for each month in which a
particular income or expense item occurs so that 12 lines were completed for
monthly family living expenses.
On page three of the cash flow input form, the user must first specify
the beginning month for the cash flow analysis, in this case "01" or January.





6


The user must next specify the number of hours of labor available each
month for which no hourly charge is to be made. The sample specifies 150
hours in January and February, 203 hours in March and 200 hours in each of
the remaining months. The user must then indicate how the "free" labor just
specified is to be allocated to various tasks. The sample farmer specified
the order of priority as machinery first, then equipment, followed by irri-
gation, followed by livestock, and finally by other The user also has the
opportunity to specify wage rates for each type of labor. The sample farmer
specified 4 dollars per hour for machinery, other and irrigation labor and
3.5 dollars per hour for livestock and equipment labor.
The user must then specify the interest rate on operating capital. Note
that the interest rate must be entered as a decimal. For example, 14 percent
interest is entered as .14. The user must then specify the amount of cash
on hand, the outstanding loan balance and any accrued interest at the beginning
of the cash flow period (in this case January 1). The sample farmer has $1,000
cash on hand and no outstanding loans or accrued interest. Finally the user
must specify the minimum beginning of month cash balance. The sample farmer
specified a 200 dollar minimum balance.


Output


Completed input forms should be submitted to the FARM Systems Lab where
the data will be keypunched and processed on the computer. Computer-generated
cash flow analysis tables will be returned to the user when processing is
completed.
The enterprise cash flow analysis generates the two page table shown in
Appendix C. The first section of the table lists monthly receipts including
those listed under RECP on the cash flow input form. Annual receipts from
each source are listed in the right hand column. Monthly and annual total
cash receipts may be found at the bottom of section one.
The second section of the table lists monthly expenses. These include
expenses associated with each enterprise as well as other expenses which were
listed under COCP on the cash flow input form. Expenses associated with each
type of enterprise are aggregated separately. This differs from the itemized







7


cash flow summary where expenses are aggregated across enterprises according
to the type of expenditure (for example all fertilizer expenses would be
listed on one line of the itemized summary). Annual expenses for each enter-
prise are listed in the right hand column. Total cash expenses are listed
at the bottom of section two.
Section three of the table depicts the cash flow situation before labor
expenses are considered. The cash balance at the beginning of each month,
the difference between receipts and expenditures and the cash position at
the end of the month are all shown. The minimum cash balance is listed at
the top of the section. Normally this will be the minimum beginning of the
month cash balance which the user specified on the cash flow input form. If
expenses exceed receipts in any given month, the computer will borrow enough
to meet this minimum balance requirement.
In our example, the producer started with a beginning of the year cash
balance of $1,000. This was specified on the cash flow input form. In
January he had no receipts and his expenditures totaled $4,152. Consequently,
his cash position at the end of the month was $1,000 4,152 = $-3,152.
Therefore, the computer borrowed $3,152 + 200 during January. Similar
computations were completed for each month.
Page two of the cash flow summary incorporates labor costs into the cash
flow picture. Monthly and annual labor requirements for each type of labor
(in hours) are given at the top of the page. Directly beneath that informa-
tion, the uncharged or family labor available each month is specified. The
user has the option of specifying the number of hours of labor for which no
additional charge should be made and the types of labor to which it should
be allocated. The program allocates the available labor in the order specified
and then determines if it is necessary to hire any labor, and if so, what
type of labor should be hired.
In our example 150 hours of uncharged or family labor are available in
January and February. This number exceeds the total labor required in January
and February so no labor is hired during those months. In March, the total
labor requirement is 236.14 hours but only 203 hours are available. Conse-
quently, some hired labor is required.





8


The cash flow input form specified that uncharged labor should be allocate
to machinery labor first, equipment labor second, irrigation labor third, live
stock labor fourth and other labor last. In March, 202.29 hours of machinery
labor were required. This left .71 hours to be applied to equipment labor.
The last two sections of the enterprise cash flow output show the cash
flow situation after labor costs are deducted. In our example, the labor
cost in March was $115.98. The cash position at the end of March after labQr
costs were deducted was $-9,423. Since the cash flow input form specified
a $200 minimum balance at the beginning of each month the program borrowed
$9,623 in March to achieve this $200 balance on April 1. The accumulated
borrowing at the end of the month is the total of previous outstanding loan
balance, including any balance outstanding at the beginning of the year, less
any principal payments made during the month.

ITEMIZED ANALYSES


Input Form


The itemized cash flow analysis summarizes receipts and expenditures by
input or product category rather than by type of enterprise. For example,
all fertilizer expenditures regardless of enterprise would be summarized on
one line of the analysis.
As with the enterprise analysis, the first step in obtaining an itemized
analysis is the completion of budget input forms for each crop or livestock
enterprise included in.the operation. Examples of these forms may be found
in Appendix A. It is not necessary to check the FLOW option in the output
selection section of these forms unless an enterprise analysis is desired.
In addition to the budget forms, the user must also complete a cash
flow input form. A copy of this form appears in Appendix D. Both the cash

2If the user is not already familiar with the budget input forms, he
should refer to the appropriate user's guide. User manuals are available
for both crop (Economic Information Report 126) and livestock (Economic Infor-
mation Report 139) budgets from the FARM Systems Lab (see address on page i).






9


flow input form and the budget input forms may be obtained from the FARM
Systems Lab. In requesting cash flow forms, the user should specify whether
an itemized or an enterprise analysis is desired.
On the first page of the input form, as shown in Appendix D, the user
must specify which enterprise budgets are to be included in the cash flow
analysis. These are identified by the name of the budgets (for example,
soybean) and the budget identification number from part 1 of the budget input
form. In addition, the user must specify the number of units (acres or
animals) involved in each enterprise. The cash flow program assumes that
the enterprise budgets are computed on a per-acre or per-head basis and
multiplies the revenues and expenses calculated in the budget by the number
of acres or animals involved. If, as in the case of the livestock budget
in our example, the budget is completed for the entire enterprise then a '1'
should be entered under number of acres or head.
The user also has the option of specifying a title for the cash flow
summary. This title may be up to three lines of 80 characters each. It will
be printed at the top of the cash flow output.
The DATA section at the bottom of the first page of the cash flow input
form allows the user to include income and expenses that were not included
in the budgets. This would include receipts such as nonfarm income and ex-
penses such as family living expenses. The name of the item is listed in
the first column. This name may include up to 16 characters.
In column two, the line number (from Appendix.E) is specified. This
umber will determine where the entry will appear on the cash flow output.
t assists the program.in determining whether the item is a receipt or an
expenditure. Care must be taken in selecting this line number to insure that
he data is entered in the appropriate section of the output and to prevent
electing a line number reserved for other types of information. The tables
Appendix E show what types of information are entered on the reserved lines
output. Care should also be taken in selecting item codes for the budget
put forms that numbers are selected which correspond to the appropriate
sh flow output lines.
Some examples may help clarify selection of appropriate line numbers.
first table in Appendix E indicates that lines 5, 6, 7, 71, 72 and 73
designated as other operating receipts. Line 5, however, is reserved





10


for "Other Farm Income". Lines 7, 71, 72 and 73 are available for the user

to input other items of operating receipts. The sample user used line 7 to

enter patronage dividends and line 71 to enter government payments. Similarly,

line 9 was selected for bull sales since bull sales are capital sales of

breeding livestock.

The second table in Appendix H indicates which item codes from the crop

and livestock budget generator list of 999 names correspond to which lines

of the itemized cash flow output. For example, an item entered on a crop

budget with an item code between 400 and 530 will be listed on line 20 of

the itemized cash flow analysis as seed purchased. Similarly, any item entered

on a livestock budget with an item code of 80 to 83 will be listed on line 14

of the itemized cash flow analysis as feeder livestock purchased.

Page two of the itemized cash flow input form is identical to page three

of the enterprise cash flow input form. For assistance in completing this

section see Part III under Enterprise Analysis Input Forms.


Output


The itemized output is shown in Appendix F. The initial section of the

output lists receipts, These are grouped as livestock receipts (from the

livestock budgets), crop receipts (from the crop budgets), other operating

receipts (from the DATA section of the cash flow input form) and capital

sales and other income (from the DATA section of the cash flow input form).

The second section of the output lists expenses. These are itemized

according to the type of expense and are categorized as either operating

expenses (from the budgets) or capital and other expenses (from the DATA

section of the cash flow input form). Expense items from the budgets are









allocated to the appropriate expense line of the cash flow output according
to the item code entered on the budget. Care should be taken to choose an
appropriate item code so that the expense is properly allocated on the cash
flow output. A table can be found in Appendix E which shows which item codes
are allocated to which expense lines on the cash flow output. The allocation
will vary depending upon whether the budget is a livestock budget or a crop
budget.
Finally, section three of the cash flow output shows the cash flow summary.
The beginning cash balance of $1,000 in January, line 42, was entered on the
input form. The cash difference, line 43, is the difference between total cash
inflows of $0, line 13, and total cash outflows of $4,152, line 41. The cash
position, line 44, is the sum of the beginning cash balance and the cash
difference. If the cash position is less than the minimum ending cash balance
specified by the user on the input form ($200 in this example) the program
will borrow sufficient money (line 45) to attain the minimum balance, line 48.
In months where the cash position is greater than the minimum desired ending
cash balance (e.g. September) the program will pay off operating loans, lines
46 and 47. Line 49 keeps a running tab on borrowed operating capital.

COMPUTER INPUT

Enterprise Analysis

Normally, the cash flow input data will be entered on the computer and
processed by FARM Systems Lab personnel. However, for those users who are
interested in processing their own information, a listing of the enterprise
cash flow computer input for the sample farm can be found in Appendix G.
The SERT section tells which budgets are to be included in the cash flow
analysis. These are all budgets which have been previously stored using the
FLOW option in the Output Selection section (Part 10) of the budget input
forms. When the budgets were stored, a file number was specified at the top
of the OEXT output. The file number is entered in columns 5-7 of the SERT
section. In columns 8-15 the first eight digits of the budget identification
number are entered, while in columns 16-25 the number of acres or head
associated with each enterprise is specified.
The TITL section is used to enter the title specified by the user. Three
80-character lines of information may be entered and all three lines or cards






12


should be included even though some of them may be blank.
The RECP and COCP sections allow entry of the information specified on
these sections of the input form. The name of each entry is specified in
columns 9 to 24, the number of the month in which the expense or receipt
occurred is entered in columns 25 to 34 and the amount of the receipt or
expenditure is given in columns 35 to 44. Note that month and value entries
both require decimal points.
The entries under WAGE indicate the wage rate for each type of labor.
Machinery labor is entered in columns 5 to 10, other labor is entered in
columns 11 to 16, irrigation labor is entered in columns 17 to 22, livestock
labor is entered in columns 23 to 28 and equipment labor is entered in columns
29 to 34.
The entries under RANK indicate the tasks to which available nonchargeable
labor should be allocated. A '1' indicates that available labor should be
allocated to the task first. These entries should all be right justified so
the machinery rank appears in column 9, the other labor rank in column 14, irri-
gation labor in column 19, livestock labor in column 24 and equipment labor in
column 29.
Under HOUR, the hours of uncharged labor available each month are entered.
January is entered in columns 5 to 10, February in columns 11 to 16 etc.
Finally, the information concerning the beginning cash on hand (columns
5 to 14), the beginning outstanding loan balance (columns 15 to 24), the
beginning accrued interest (columns 25 to 34) and the minimum cash balance at
the beginning of each month (columns 35 to 44) are entered on the OUTP line.

Itemized Analysis

The itemized summary procedure (Appendix H) differs from the enterprise
procedure in that all enterprise budgets must be rerun each time an itemized
analysis is completed. This is due to data storage limitations in the cash
flow file. The example listing shown in Appendix H assumes that all of the
budgets have been previously stored on the budget generator. Each budget is
then reloaded and reprocessed. New budget printouts may be printed if desired
by including the optional budget output statements.
The CFSV entry and the line following it under each budget accumulate
the budget data for the cash flow analysis. The line following CFSV specifies






13


the number of acres or livestock associated with each enterprise. Individual
budget entries are multiplied by this number. The "NEW" under CFSV in the
first budget indicates that this is the first enterprise to be included in the
cash flow analysis.
After all of the budgets are entered, "SMRY" is specified. This serves
to initiate the cash flow summary preparation and corresponds to "SUMM" in the
enterprise cash flow analysis. The "TITL", "MONT", "INTR", "HOUR", "WAGE" and
"OUTP" sections are identical to those sections of the enterprise analysis.
"RANK" differs from that section of the enterprise analysis is that the entries
are made in column 6 (Machinery), column (Other), column 10 (Irrigation),
column 12 (Livestock) and column 14 (Equipment).
A final difference between the enterprise and itemized inputs is that the
"DATA" section of the itemized analysis replaces the "RECP" and "COCP" sections
of the enterprise analysis. The "DATA" section enters the information about
receipts and expenditures not included in the enterprise budgets. The appro-
priate cash flow line number is entered in columns 4 to 6. This line number
may be determined by consulting the table in Appendix E.
Up to five months of data may be entered on each input line of the
data section. All value entries must include decimal points. The name of the
line is specified in columns 65 to 80. This name will be printed on the cash
flow output. If more than one line is needed to enter the data for a particular
receipt or expense, the name should be included on each line. This differs
from the procedure for enterprise budgets where "SAME" was entered as the name
on all but the first line of a particular receipt or expense entry.







14


REFERENCES

Kletke, Darrel D. "Operation of the Enterprise Budget Generator," Research
Report P-790. Oklahoma State University, Stillwater. August, 1979.
Kletke, Darrel D. "User's Manual Oklahoma State University Livestock Budget
Generator," Research Report P-661. Oklahoma State University,
Stillwater. April, 1972.
Melton, Bryan E. "A User's Manual for the FARM Systems Lab Crop Budget
Generator," Economic Information Report 126. University of Florida,
Gainesville. February, 1980.
Prevatt, J.W. "Cash-Flow Analysis: A Farm Management Technique," IFAS Circular
488. University of Florida, Gainesville.
Tilley, Marcia L. and Bryan E. Melton. "A User's Manual for the FARM Systems
Lab Livestock Budget Generator," Economic Information Report 139. Uni-
versity of Florida, Gainesville. September, 1980.
Walker, Rodney L. and Darrel D. Kletke. "User's Manual Oklahoma State Univer-
sity Crop Budget Generator," Progress Report P-65. Oklahoma State Univer-
sity, Stillwater. November, 1971 (revised October, 1972).



























APPENDIX A

BUDGET INPUT FORMS





























15





Date //
lame

>ART (0) Processing System Selection PART (1) Budget Identification Number
Check a. or b. a. Enterprise Code I _(
a. Budget will be prepared completly from forms. b. Area Code 0

b. Old budget will be revised c. County Code 3 __
Old Budget Number d. Irrigation Level _

Check c., d. or e. e. Land Class Code q
c. Budget is not to be stored or replaced f. Grazing Code

d. Budget should be stored as a new budget g. Machinery Complement __
e. Budget should replace old budget of same number h. Irrigation System 0
Price vector number (default is 1) i. Price Vector_ "

Machinery complement number (default is 1) j. Individual Number
Month for Computing Annual
Capital (harvest month)
(Default is 6 = June)
"PART (2) Title
TITLE.




ART (3) Footnote
FOOT)



PRFPPRED BY: _SE__ DATE: 2.-/1______





T (4) Parameters

RM) Your Default Your Default
Number Value Value Row Number Value Value

Price per gallon of gasoline 1.3 .95 8. Tax rate (price/dol. of purchase
value) .05 .02
Price per gallon of L.P. gas .70
e pr g o d 9. Government Program designation
Price per gallon of diesel .92 for LP-FARM 0.0
Price per kilowatt hour of
electricity .055 10. Price of machinery labor/hours .0 3.25
Price for first 1000 cu. ft.
of natural gas 2.65 11. Price of other labor/hour _. 1 3.00
Interest rate 14 10 12. Price of irrigation labor/hour _. 3.25
Insurance rate (price/dol. of 18. Irrigation labor-hours/A. inch ****
average investment insured) .009 25. For punched LP-FARM card enter 7.0 0.00




iT (5) Name changes --

nes to be changed in list of 999 names: (NAME)

ie No. Name Line No. Name


LA)5 Lk)L-- --- - - - - - - - ---



mes to be changed in list of 100 machinery complement names: (MCNM)





IT CODE NAME CHANGES UNIT CODE --AME CHANGES
---- ----- ---- ----- ---- --- -------- ------- -- ----- ------------- -- -- -- -- ----








PART (6) Production, Inputs, and Machinery Requirements
(BUD, BCHG)
COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL
S1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC PRICE XXX UNITS ITEM TYPE
N PRODUCTION # of unit ) CODE CODE CODE
1. ?7. _1_7. 2.0
2. 2.0
3. 2.0
4. 2.0
5. 2.0
6. 2.0
7. 2.0
8. 2.0
9. _2.0
10. 2.0

OPERATING INPUTS

_'. ...._.. .._ ?. 3.0
-- 15. ". ---- ----7. 'I -2 3.0
6. -- 3.0

3.0
1. 3 Co0 ., ,, 30


^------ -- -- -- -- -- -- __ --- ____ ___ 3.0------ --- --
-20. ._____ 3.0
21. 30 .. 3.0_
20. 3.0

22. --3.0
23. 3.0
24. ____ 3.0
2.3.0
25 I... .' 3.0








6L.J con't

COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
OPERATING INPUTS JAN FEB MAR APR 'AY JUN JUL AUG SEP OCT NOV DEC PRICE XXX UNIT ITEM TYPE
COUNT ) CODE CODE CODE
3.0
3.0
3.0
3.0
____3.0
_______3.0
"________ 3.0
3.0
_________________ __ ____ ____ ___ 3.0
___________________ _____3.0
____________ __ __3.0 __
t___________ ___ __ ___ __ - !___ _______ ____ 3.0


_____________3.0
NO.
TIMEOVER LABOR-POWER
MACHINERY REQUIREMENTS (times over) ERS UNIT
____________3 4.0

I .. 4.0

I. 1 i.g. 4.0 __

________ '__4. ,, 4.0
_, ___I,. ,._____ 4.0
7q, .0
_ 4.0
4.0
AC.IN IRR. WATER X X X X X X
.HRS LABOR REQUIRE X XI X X X X





(7) Machinery Complement Changes
(MCHG)

I 2 3 4 5 6 7 8 9 10 11 12 13 14 15
OF MACHINE CODE WIDTH INITIAL SPEED FIELD RC1 RC2 RC3 HOURS YEARS RFV1 RFV2 PURCHASE FUEL HOURS
(LINE (FEET) LIST (MPH) EFFI- USED OWNED PRICE TYPE OF
NO.) CIENCY LIFE


__ I _,__ I 00. I.5

Sa ___ _____oo. o. o,

_36 90oo. /sob. 9 soo.
______5'. /'o__. o.___ _
S________ /o0. _______
_______ 4__97500. 5 ______





T_ (8) machinery Cost Per Hour
(NACH)

DEPRECIATION' INTEREST INSURANCE TAX TOTAL REPAIRS FUEL LUBE TOTAL
COST COST COST COST FIXED COST COST COST VARIABLE HOURS
M CODE PER PER PER PER COST PER PER PER PER COST PER PER
LINE
T NO. HOUR HOUR HOUR HOUR HOUR HOUR HOUR HOUR HOUR ACRE
HINE
E







T (9) Irrigation Costs Per Acre Inch (IRIG)


ACRE ACRE ACRE ACRE ACRE ACRE ACRE ACRE ACRE ACRE
'T CODE INCH INCH INCH INCH INCH INCH INCH INCH INCH INCH
LIGATION
iTEMI


ZT (10) Output Selection
ck Output choices desired
(FUEL) Fuel Consumption Summary
P (OUT1, OT12) General Budget (OTBD) Stored Data
(COUT) Alternative General Budget Format OUT3) Monthly Costs and Returns Budget
(CBUD) Alternative General Budget Format (TEX2) Sequential Summary of V':achinery Costs
(TEX1, END*) Alternative General Budget Format (OUT4) Machinery Complement Listing
(EVEN) Breakeven Values Printed (LPFM) Information Prepared for LP-Farm
(OEXT) Summnary of Supplemental Information (FLOW) Information Stored for Cash Flow Preparation
(LAND) Land Charge Entry (RANG) Table of Net Returns-Base
Charge/Acre %Int. on Land Line PRICE OR QUANT Change
Tax/Acre Land Inv./Acre Line PRICE OR QUANT Change





Fertilizer Code Type N P K







Fertilizer Type Key: 1 = N-P-K (Complete)
2 = Ammonium
3 = Ammonia
4 = Urea
5 = Ammonium Sulfate









LIVESTOCK
BUDGET PREPARATION FORM

:m of

ne Date /

S(0) Processing System Selection PART (1) Budget Identification Ilumber
Check a. or b. a. Enterprise Code 0 I -
a. Budget will be prepared completely from forms. b. Area Code
b. Old Budget will be revised. c. County Code 0
Check c., d. or e. d. Species
c. Budget is not to be stored or replaced e. Age and Sex
d. Budget should be stored as a new budget f. Grade _
e. Budget should replace old budget of same no. g. Hachinery Complement 0 /
Price vector number (default is 1) h. Individual Number 7
Machinery complement number (default is 1) i. Price Vector
Equipment complement number (default is 1) j. Equipment Complement 0
Month for Computing Annual Capital (sale month)
(Default is 6-= June) _O

LRT (2) Title (TITL)
STrYMA rED ArWAL RL EVEN ? (A A003 E Pt NSES /oo CO1P HiRiS o00 .300 Rci 5 o0f
'>b-rx E (90 o cRA fS 8As i4i ) -co AcR-E RfyE 4RN1 9o AcKES cLt oge i- Pf4-ru c )
NOR7 *-I C LO A ; 9.. 1

kRT (3) Footnote (FOOT)
bL o r ir A M i f s 7RT(z I. r K AR5 Cu_ -ro 0 APPLi


RETPAPJT.D BY: Sj FF DATE: S/,_s/ Is __

Ir k,1".1 U I dii to





rice per gallon of gasoline 1.3 .95 10. Price of machinery labor/hour L._S_ 3.25

rice per gallon of L.P. gas .70 11. Price of livestock labor/hour 3.00
rice per gallon of diesel IL._j .92 12. Price of irrigation labor/hour 3.25
rice per kilowatt hour of 13. Death loss as a proportion of
electricity 0 .055 total receipts .03 0.00
rice for first 1000 cu. ft. 14. Livestock insurance rate (price/
of natural gas 2.65 dol. of average investment
insured) 00;2 0.00
interest rate .J_ .10 15. Equipment insurance rate (price/
dol. of average investment) 0.009
insurance rate (price/dol. of 16. Livestock tax rate (price/dol.
average machinery investment) . Oj .009 of average value) 0.00
lax rate (price/dol. of purchase 17. Equipment tax rate
value, machinery) .02 (price/dol. of average value) .02
government Program designation 25. For punched LP FARM cards
for LP FARM 0.00 enter 7.0 0.00

(5) Name changes I '1 00K '7O/ PC OZLIS
S r -) M iCRos =TE Sbo3
to be changed in list of 999 names: (NAME) 5 9 AT6if I="S
No. Name Line No. Name
e 4t i. -tJ4 j LC ER, %I --S- sJPQ - _-_-_-_-_-_-_--
6L TM-14 a< A) I -- - - -S- - -
3 to be changed in list of 100 machinery complement names (MCNM),



3.to be changed in list of 100 equipment complement names (MENM)
____- - -
L Re 2 O- -- -- -- ------------------
L -------------------------------------- -e -- --------

) - - - - -- -- - - - - - - -









PART (6) Production, Inputs, Machinery and Equipment Requirements
(BUD, BCHG)

L COL COL COL COL COL COL COL COL COL COL CO, COL COL COL COL COL COL COL-
I 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
N JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC PRICE U'EIGIT U!:LTS ITI'l "-lYi. YEAR
E PRODUCTION (#_OF Head) /HEAD CODE CODE COlI: CODEF

2. Co I2, C9oS /U, I.. 2.0
,. __ 3. "_ : _. __ s -_ ~_?/- _-2 ..0 .. .....
__ SL_ --_L _/_ .. ?.". _.
3.-- L -- -.,E S -.. ..... -_ S- ---i I4. [ .1 ? .0-
5. FSr ___2.(
5.___ _.'__ __, ,__ _-2.('__ 1..'
6. VACe A) lTE AJ. 9l .. $_ ._[ 1 ---
7. Ir4XToci T -S I.._ _L__ _, _7'_ S -
9. Accourr) I __ aS. C3 J I I _ I
10.(tlSC. SuPPLies __. IJ. I. '79. --.3




OPERATING n OF UNITS ITF.MN TYP-F YEAR
INPUTS (rate/head) PRICE HEAD CODE CODE CODE CODE
115. STf mi. a 3, 3. 3. 3. 3. 3. 3 35 3. .11 1osL 79 'oS. 3. _
12 E I alh d/O. L2IO, cItO (w. __ -I ) _*S3L Io l
13 .HLO n r, - 15 ,--3-- .o __ .--) O_-, _. 1 7l 3.0
14. /E SrEn 7.( ",/ 70, ___ IYo--, 3.0
185. wP9. I ( ( 1 ( ( I 3 0
17.>v_,-tn..o rg 1._ ._, 1 __ _.S !0_?,3 7_0 /t ,_ .. 3J.0
I A^. ._ __... ___- \ -- _- _-_-_ _--- _3. .....0 .

15. ___ ___ ,___r ,_ 3.0_
1 .7.< ^ 2 ___ - ___ La Ou? 3. 7_ /E.-?. 3.0 _

20-LL -17 7!. A j4 7e 3.0
L- r _.. _ .. _. ...... ___ I, _- / _3 -
2I *.. .r ,n0 ... __ % 3.0

"T. (6 7 co . .t.
PT (6) con'c.





COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL COL
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
[ACHINERY JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC XXX XXX POVER ITE:-' TY'F YEAR
:OUIREMENTS (Hours) UNIT CODE Cr' CODE
P/ _hL uo 30. I, 15. Il. o. 30. ___ S4.
^ft pP9 fn~ou)^ __ __ _^3Q .. __ 9_-, !.Y

l. PLol ___- ___1_- -_ A3. 4 -_
S__ __ _4.r,
)P1 L LL/OQ I ___ __ ___ 4___--r.iI



___4.0
0 m __J/_-__ 4__ -. /A o^ ll. 57/. t*1
A(LPT-TE _-1. ', / I -_ / 7r, .4-r3 6


II OF Pit' XXX ITEM TYPE XXX
EQUIPMENT UNIT CODE CODE
RFOUIREMENTS CT-
SI .I hIe Ii I 1,.. {i, )5.0
__u__________- _ljI_~~5.0 I
4, ICe -/J '___ _.....___ 5.oi
S____ __... ___,.,l.. 5.0 1
___ ____ -__ - W._ 3 5.0 I
,_ __ .. __. 5.0
S____ ___ ___ ___- L k *.7. 5.0
- e ...__ -_. _
-o -UA)!^ -_ ___ __ __ - S I --/ --- S 5.0

___EF I .__ 5R 5.0 1
e_____F _) ,.,_ L_.!._i_.. --- 3 5.0 ,N
stk Labor Yr 1 1_ 19. T .S' A 5.7 _L S' Y- x x X X
,stk Labor Yr 2 ___ X X X I X





r (7) Machinery Complement Changes
S(MCHG)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
E OF MACHINE CODE WIDTH INITIAL SPEED FIELD RC1 RC2 RC3 HOURS YEARS RFV1 RFV2 PURCHASE FUEL HOURS
(LINE (FEET LIST (MPH) EFFI- USED OWNED PRICE TYPE OF
NO.) CIENCY LIFE












T (8) Equipment Complement Changes
(ECHG)

COLL'LN 1 2 3 4 ~ 5 7 8 9 10 J1
CODE PUR- SALV. LIFETIME FUEL LABOR
(LINE ASSET LIST CHASE YEARS VALUE REPAIRS & HRS/
:AME OF ITEM NO.) SIZE UNITS TYPE PRICE PRICE LIFE PROP. PROP. LUBE YEARS
S 66, 5. .20. .. 30. oc. q 15 o -/,
L/)A7TE PumP .23 _o. _3o. 3 /co. /0- .
rPE _E ")3TR S d. j ?. /CoQ. /000. /6. 5
BEEFL c ,L _0 S. 1 s'6. u 3 /S/___




EEF cLLL 1 11 /06,) /





.--- DEPRECIATION INTEREST INSURANCE TAXES TOTAL REPAIRS FUEL LUBE TOTAL
COST COST COST COST FIXED COST COST COST VARIABLE HOURS
CODE PER PER PER PER COST PER PER PER PER COST PER PER
LINE '-
NO. HOUR HOUR HOUR HOUR HOUR HOUR HOUR HOUR HOUR ACRE
MACHINE



4,,








co
ART (10) Output Selection
heck output choices desired

S(LUT1,LT12) General (FUEL) Fuel Consumption Summary
(LOUT) Alternative General Budget Format I (BOUT) Stored Data
(TE.L, END*) Alternative General Budget Format (LIT3) Monthly Costs and Returns Budget
(OEXT) Summary of Supplemental Information (LUT4) Equipment Complement Listing
Land I (OUT4) Machinery Complement Listing
I (LPFL) Information Prepared for LP-Farm
_Land Rental _Land Investment ] (FLOW) Information Sorted for Cash Flow Preparation
I(.Interest Rate (%) CO. Taxes | (RANG) Table of Net Returns-Base
Line PRCE or QUANT change
Line PRCE or QUANT change


























APPENDIX B

ENTERPRISE CASH FLOW INPUT FORM




























29







30

ENTERPRISE CASH FLOW SUMMARY


If an enterprise cash flow analysis is desired, the FLOW option must
be checked under Output Selection of each budget input form and this
cash flow input form must be completed.
PART 1
(SERT) Use the following budget summaries in the cash flow analysis.
Budget Identification
Name of Budget Number File Number Acres or Head
100 CCod 1)o 3 4- 61olfO( kI.
Sou b^n- s l 12 2040616107__ 70.
.o'rn 104-52z0o4co0o 107 _L O.
T gl-s I1(Z3ZLoIo 04601010_______










(SUMM)

(TITLE) Title of cash flow summary

rrle. en rv-er-vD3 6sAllS 1i a&MnVw Y Z 1QR(
o00 UA. Cn gjtf Zn AIrgS C o-DaS5.a
"70 Courts o- Mdsowe IlOacrgo(1conPIanror





PART 2
(RECP) Government payments, off-farm income, and (COCP) Land payments, machinery payments, salaried
other income not included in budgets. employees, family living expenses, etc.
Month Amount Mo
Received of Pd Aoun
Source of Income (1-12) Income Type of Expense (-12) of Expense
I 'PbWoa-r) e rDl. S. SOo. DO(PLC). T'DWYfm 4 l. \ OOo.
Sgo Y. iTSO 4a. I ooo. ". C 1. I 1000.

stuo kon e \\. Ooo. u \ "PkLth t;v CS 4. is o,
i 0 ,
I @o4{. _____ _____ 3. I _
f i


i 1. __________ q, ,.

SI ". "



I. I1_



2................... .. ...K.. ...! !






32
r 3
MONT) Beginning Month ___ (1-12)

HOUR) Hours of labor aviilai)le e-,iii a ondti f tr wh rlb no hourly charge
should be made (owner/operator or family labor or salaried
employees listed under COCP). If not completed, program will
assume 200 hours per month. Fill in all months if you fill in
any.

AN. FEB. MAR. APR. MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC.

1o0. I oO. 203. 2.001 Zoo. I200. oo. Z2.ooL0O. oo. 200. 2oo. Z1oo.
RANK) Specify how free labor is used. 1 = use free labor for this
task first. If this section is not completed, the computer will
assume the order: Other, Livestock, Equipment, Machinery, and
Irrigation last.
I Machinery (4)
5 Other (1)
3 Irrigation (5)
4 Livestock (2)
2 Equipment (3)

WAGE) Wage rates for each type of labor.
4. Machinery (3.25)
A. Other (3.00)
4. Irrigation (3.25)
^.5 Livestock (3.00)
j.S Equipment (3.00)

INTR) Interest rate 14- (.10)

)UTP) Beginning cash on hand IO .
Beginning outstanding loan balance 0.
Beginning accrued interest 0.
Minimum beginning of month cash balance ZOO.




























APPENDIX C

ENTERPRISE CASHFLOW OUTPUT



























33





12/10/81
100 H). CATTLF 24 200 ACRES G PFASTLRE
70 ftCES OF S0YEE. R, 110 tO ES OF CG H. fi, 50 ACRES OF PEANUTS
ITEd UH[TS JAI FEB Wr APR MiY JbH JUL A G SEP 0CT O11V DEC TOTAL

ENTERPRISE RECEIPfS
COil-CALF 1. C. 0. C. 5708. 0. 0. 0. 0. 20471. 0. 0. 0. 25399.
SMYEWS 70. 0. 0. 0. 0. 0. 0. 0. 0. 0. 14700. 0. 0. 14700.
CYH t110. 0. 0. C. 0. 0. 0. 0. 0. 28798. 0. 0. 0. 28798.
FEANUTS 50. 0. 0. 0. 0. 0. 0. 0. 0. 38325. 0. 0. 0. 33325.
"TO rftI 6. 0. 5708. 0. 0. 0. 0. 87004. 1470. 0. 0. 108007.
OThER RECEIPfS
PATRBi:E DIV. $. 0. 0. O. 0. 0. 0. 0. 0. 0. 0. 0. 500.
SOVT. PAYnHET 0.. 0. C. 1000. 0. 0. 0. 0. 0. 0. 0. 0. 1000.
CUSTOl IYIfl:E 0.. 0. 0. 0. 0. 0. 0. 0. 0. 0. 1000. 0. 1000.
TUTML 0. O. 500. 1000. 0. 0. 0. 0. 0. 0. 1000. 0. 2500.
TUTAL CASH RECEtPTS . 50. 67 0. 0. 0. 0. 0. 87M00. 14700. 1000. 0. 110507.

EHTEPRISES EXPENSES
CC'-M-CLr 1. 2MI. 1702. lT-3. 2V50. R'. qR. 2719. 837. 471. 4640. 165. 28W7. 23403.
SOECYES 70. I0. 0. 1307. 3423. 1084. 1031. 827. 442. 29. 357. 0. 0. 9002.
CWN 110. 0-. 8759. ,14. 46. 5t. 220. 46. 41. 471. 0C. 0. 0. 17180.
FEN1iTS 50. 0. 2100. 5,1. 3401. 474. 1754. 1118. 1118. 4757. 0. 0. 0. 20239.
TOft.L 2r2. 127M1. 91'7. 9820. 83"q. 3113. 4710. 2444. 5q14. 7517. 15. 2897. 70024.
OtKEi EXPENSES
hflCH. tAYMEnT 1000. 0. C.. 0. 0. 0. 1000. 0. 0. 0. 0. 0. 2000.
eiLL S.Es .. 0. 0. 0. 0. 0. 0. 0. 550. 0. 0. 0. 550.
FAI LIVIHC EXP. 20,. 200. 2i0. 200. 200. 200. 200. 200. 200. 200. 200. 200. 2400.
TO[r.t 1200. 200. 210. 200. 2-0. 200. 1200. 200. 750. 200. 200. 200. 4950.
TCTAL CASH EXPE.ES 415). 12961. 1'*7?. 10020. 83'9. 3313. 5910. 2444. 410. 7217. 345. 3097. 74974.
-~~~~~ ------ ------- -------... .. .- ------------------ -- --. --....-
2C0.00 HIN CASH BALANCE
CAH EKLAKCE AT THE EGIHIlCG
OF THr n H H 10C 200. 2'C0. 200. 0. 20. 200. 200. 200.2 200 230SM. 35572. 36208.
CASH DIFFERENCE BETWEEN RE;:EiPTS
NO EXPEOITURIES -415Z. -12961. -47. -3312. -83r^. -3313. -5310. -2144. 90910. 7483. "35. -3097. 35534.
CASH PFIfCDliM AT THI
C:O THE MlrHD -315). -12761. -'307. -3112. -81-;. -3111. -5710. -2444. W1110. 35372. 31208. 3311.






LAWEDP !hAlMIS
JAR FER MflR f.P MVY JUX JUL iUG SEP [CT NOU DEC TOTAL
"- "" """ ""''- ""'~~ "' "'~""" ""'-"" 'c"----- ---------------- -"""- """""- "--- '- - '-'-------'----~--- --------

fEHTHLY TOTRL LABOR REQUIPE'LNTS (H URS)
k:Hi(iEY LA'O' 34.04 1.1.72 202.21 ,q.06 171 15 87.11 79.88 49.85 216.92 149.94 21.00 36.00 1313.93
LIVEST';k LA E i 0.0 0.0 C-.10 0.0 0.0 0.0.5 0.15 0.05 0.15 0.0 0.0 0.0 0.50
EUIPWISt L,0D ? 33.73 33.75 33.7? 31.75 31.75 33.73 33.75 33.75 33.757 5 335 33.75 33.75 403.00
TfOTA.L LfDAR 49.75 195.4? 236.14 132.81 20:.94 120.93 113.78 103.45 250.82 183.49 57.75 69.75 17 .43

FREE CS. FAfILY LADDO
tAVILASLE BY iiihrH 150., 150.00 203 CO 250.00 20 .00- 200.02 200.00 200.00 200.00 200.00 200.00 200.00
F*1;LY LASCW IS ALLrCAIED FIRIT TO HIPERY THE TU EQUIOPEfT THEN TO IRRICATIOH THE( TO LIUESTOCK AK0
LVTLY TO OfHER

A ER FREE L0B0R IS EECiUcTED THE FOLL.iiI i CHAfP.ES F-V LAtD0 Ai MADE E
ICH. AT 4.00 PER HR 0.0 44.90 '.0 0.0 0.0 0.0 0.0 0.0 67.68 0.0 0.0 0.0 114.57
LVSTK AT 3.50 PER HR 0.0- 0.0 0..3- 0.0 0.0 0.0 0.0 0.0 0.52 0.0 ).0 0.0 0.87
EClIP AT 3.50 PER HR 0.6. 118.12 115.4 0.0 17.14 0.0 0.0 0.0 118.12 0.0 0.0 0.0 369.03
TOTmL LABOR COST 0.0 145.02 115.M8 0.0 17.14 0.0 0.0 0.0 184.31 0.0 0.0 0.0 484.48

*-- -- --*--- -- -- ------ ------------------.- ------------------------.------------------
CRSH ljiJu S.InrRY



CASH P0ITI'NH AT END OF hnTH
LAfVt DEDUCTED -315x. -12924. -q .3. -3112. -8416. -3113. -5716. -2W44. 80924. 35572. 36208. 33111.
IHREY tiKWJED
IN VilH 3351. 131.6. 90'3. 3412. 84t6. 3313. 5110. 2644. 0. 0. 0. 0.
PAYAMHfT O LOAN 0. 0. C. 0. 0. 0. 0. 0. 49816. 0. 0. 0.
0.0 JAH 1 INT. DUE
IHTGEST FAID ATIl4.O0. 0 0. 0. 0. 0. 0. 0. 0. 2938. 0. 0. 0.
CASH i;L LARCE-EDIIhe 2,0. 200. 2 6. 200. 2. 20. 200. 200 20. 28099. 35572. 34208. 33111.
INTEREST CUi E:iD OF DEC 0.0
o~cL------r--- --- -- ------- ---------
0.0 LOAHS OUT-
ST i-WIG CH JA 1
ACCrUJLTtO UiRRMIS 3351. 1X78. 2611 29':1t. 38134. W131. 7252. 49896. 0. 0. 4. 0.
EK[ 0W" 1i1rH



























APPENDIX D

ITEMIZED CASH FLOW INPUT FORM



























36







37

ITEMIZED CASH FLOW SUMMARY
Budgets to be used in the cash flow analysis.
Budget Identification Number of
Name of Budget Number Acres or Head
Ioo CLo. o5 1-3o4.\8(o1'7l1O I .
100 blanf2 0 11304 008 0 10 1 I .
5oubans _i zo zo4ooIo lo7 '70
Corn 16 4-2.204.001 r7 1 10.
Te.n u-s It (p 25Z04-001 00 '7 50





(SMRY)
(TITL) Title of Cash Flow Summary
5trx iple. i4emize'x. o5h alh O l) -ANL0r n
1o00 9d. (Ca4\-e. on ZO0 ares o- pe
"70 Oares O c r iQanoas f l oc2 At ofrh O 60ares ofrpanu&t5

(DATA) Income and expenses not included in budgets (Nonfarm income,
land and machinery payments, family living expenses, etc.)

Line
Item No. Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

VM ea O'7_ _____ ___ _
S71 i1660._____o.

"-^t 5(pl 1oo _. 00o..

SOO8 I4. ZOO. 2)00. 2.00. ZOO.0 LoO0. 2.o06. zcl. .00. 2ZO.






38

(MONT) Beginning Month 01 (1-12)

(HOUR) Hours of labor available each month for which no hourly charge
should be made (owner/operator or family labor or salaried
employees listed under COCP). If not completed, program will
assume 200 hours per month. Fill in all months if you fill in
any.

JAN. FEB. MAR. APR. MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC.

1so0. 50.. 2o03. Zoo. 00oo. 200. 0oo. jZo6. ZOO200, oo. z20. Io0.
(RANK) Specify how free labor is used. 1 = use free labor for this
task first, 2 = use free labor for'this task second -- etc. If this
section is not completed, the computer will assume the order: Other,
Livestock, Equipment, Machinery and Irrigation last.
\ Machinery (4)
5 Other (1)
S Irrigation (5)
4. Livestock (2)
2 Equipment (3)

(WAGE) Wage rates for each type of labor.
4.0 Machinery (3.25)
.0 Other (3.00)
4.0 Irrigation (3.25)
.F5 Livestock (3.00)
3.F Equipment (3.00)

(INTR) Interest rate $14- (.10)

(OUTP) Beginning cash on hand I000.
Beginning outstanding loan balance Op
Beginning accrued interest
Minimum beginning of month cash balance 7Z_ O.





























APPENDIX E

ITEMIZED CASHFLOW LINE NUMBERS


























39






Itemized Cashflow Line Number


Status Line Number Item Category

Reserved 1 Revenue from Enterprise Budgets Enterprise Revenue
Reserved 1B Revenue from Enterprise Budgets Enterprise Revenue
Reserved 1C Revenue from Enterprise Budgets Enterprise Revenue
Reserved ID Revenue from Enterprise Budgets Enterprise Revenue
Reserved 1E Revenue from Enterprise Budgets Enterprise Revenue
Reserved 1F Revenue from Enterprise Budgets Enterprise Revenue
.Reserved 1G Revenue from Enterprise Budgets Enterprise Revenue
Reserved 1H Revenue from Enterprise Budgets Enterprise Revenue
Reserved 11 Revenue from Enterprise Budgets Enterprise Revenue
Reserved lJ Revenue from Enterprise Budgets Enterprise Revenue
Reserved 1K Revenue from Enterprise Budgets Enterprise Revenue
Reserved 1L Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3 Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3B Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3C Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3D Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3E Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3F Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3G Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3H Revenue from Enterprise Budgets Enterprise Revenue
Reserved 31 Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3J Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3K Revenue from Enterprise Budgets Enterprise Revenue
Reserved 3L Revenue from Enterprise Budgets Enterprise Revenue
Reserved 5 Other Farm Income Other Operating Receipts
Available 6 Other Operating Receipts
Available 7 Other Operating Receipts
Available 71 Other Operating Receipts
Available 72 Other Operating Receipts
Available 73 Other Operating Receipts
Reserved 8 Total Operating Receipts Total Operating Receipts
-- Continued --








Itemized Cashflow Line Number (Continued)


Status Line Number Item Category

Reserved 9 Breeding Livestock Capital Sales
Reserved 10 Machinery and Equipment Capital Sales
Reserved 11 Total Capital Sales Total Capital Sales
Reserved 12 Nonfarm Cash Receipts Nonfarm Receipts
Available 121 Nonfarm Receipts
Available 122 Nonfarm Receipts
Reserved '13 Total Cash Inflows Total Cash Inflows
Reserved 14 Feeder Livestock Purchase Operating Expenses
Reserved 15 Labor Hired Operating Expenses
Reserved 16 Mach. & Equip. Repairs Operating Expenses
Reserved 17 Building & Fence Repairs Operating Expenses
Reserved 18 Rent & Leases Operating Expenses
Reserved 19 Feed Purchased Operating Expenses
Reserved 20 Seed Purchased Operating Expenses
Reserved 21 Fertilizer & Lime Operating Expenses
Reserved 22 Chemicals Operating Expenses
Reserved 23 Machine Hire Operating Expenses
Reserved 24' Livestock Expense Operating Expenses
Reserved 25 Fuel, Oil & Lubricants Operating Expenses
Reserved 26 Taxes (R.E. & Pers. Prop.) Operating Expenses
Reserved 27 Insurance Operating Expenses
Reserved 28 Gas, Elec., Phone Operating Expenses
Reserved 29 Freight, Trucking Operating Expenses
Reserved 30 Conservation & Clearing Operating Expenses
Available 31 Other Farm Oper. Exp. Operating Expenses
Available 32 Operating Expenses
Available 321 Operating Expenses
Available 322 Operating Expenses
Reserved 33 Total Operating Expenses Total Operating Expenses
Reserved 34 Breeding Livestock Capital Expenses
Reserved 35 Machiner & Equipment Capital Expenses
--Continued--






Itemized Cashflow Line Number (Continued)

Status Line Number Item Category

Reserved 36 Buildings, Fences, Tile Capital Expenses
Available 361 Capital Expenses
Reserved 37 Total Capital Expenses Total Capital Expenses
Reserved 38 Family Living, Income Tax Other Cash Outflows
Reserved 39 Prin. Payments on Debt Other Cash Outflows
Reserved 40 Int. Payments on Debt Other Cash Outflows
Available 401 Other Cash Outflows
Reserved 41 Total Cash Outflows Total Cash Outflows
Reserved 42 Beginning Cash Balance Beginning Cash Balance
Reserved 43 Cash Difference Cash Difference
Reserved 44 Cash Position Cash Position
Reserved 45 Money Borrowed Money Borrowed
Reserved 46 Prin. Payment on Oper. Loan Prin. Payment on Oper. Loan
Reserved 47 Int. Payment on Oper. Loan Int. Payment on Oper. Loan
Reserved 48 Ending Cash Balance Ending Cash Balance
Reserved 49 Accumulated Borrowing Accumulated Borrowing





43


Correspondence Between Budget Generator
Item Codes and Itemized Cashflow Line Numbers

Crop Enterprise Budgets Livestock Enterprise Budgets
Budget Cashflow Budget Cashflow
Item Code Line Number Item Code Line Numbe

10-13,15,16, 14
50-52,54,55,
65-68,71,74,
80-83,86,89,
95,96

840-850 18 357-367,840-850 18

100-200,300-356 19
368-530,551-582

100-250,400-530 20

549-582 21 549-550 21

600-633 22 600-633 22

650-738 23 650-738 23

760-766 24 760-766 24

770-779 25 770-779 25

789-794 26 789-794 26

800-808 27 800-808 27

820-827 28 820-827 28

860-868 29 860-868 29

901-908 30 901-908 30

1-99,251-399, 31 1-9,19-49,58-64, 31
531-548,583-599, 75-79,90-92,94,
634-649,739-769, 97-99,251-299,531-
780-788,795-799, 548,583-599,534-649,
809-819,828-839, 739-759,767-769,780-
851-859,869-900, 788,795-799,809-819,
909-999 828-839,851-859,869-
900,909-999

14,17-18,53,56-57 34
69-70,72-73,84-85,
87-88,93




























APPENDIX F

ITEMIZED CASHFLOW OUTPUT



























44






ITE. IZED CASH FLOU SU f ARY
SfrPLE ITEMIZED Vf.SHfL-I SUhIRY
100 H0. CATTLE 0 200 f.CRES OF FfiTUlRE
70 CRES OF SOYBEC AS. 110 ACRES E- CORNK, A 50 ACRES OF PEAfUTS
ITEr UlITS JhaH FEP ht.S AF. MAY JUN JUL AU' SEP OCT [KUi DEC TOTAL
GFERATInG RECEIPTS
LTESTGCK
1 1.0 o. c. 0. 5710. 0. 0. 0. 0. 2047?. 0. 0. 0. 26185.
CRCI
3 S'i-EANS 70.0 0. 0. 0. 0. 0. 0. 0. 0. 11'70. 0. 0. 14700.
38 COWr 110.0 0. 0. 0. 0. 0. 0. 0. 28793. 0. 0. 28793.
IC PEOPUTS 56.0 S. 0. 0. 0. 0. 0. 0. 38325. 0. 0. 0. 33325.
7 PfTRIHAGnE DIV. c. S. 500. 0. 0. 0. 0. 0. 0. 0. 0. 0. 500.
78 GrUr. PAYMEKT 0. 0. 14 0. 0. 0. 0. 4. 0. 0. 0. 1000.
8 TOfAl ClFER. RECEIPTS O. 0. 500. 675. 0. 0. 0. 0. 87600. 14700. 0. 0. 109507.

CAPIfW. SALES AHO OTHER I4i':HNiE
q9 PLL SALES C.. 0. 0. 0. 0. 0. 0. 550. 0. 0. 0. 550.
11 TOirL CfPIrAL SALES 0. ,. 0. 0. 0. 0. 0. 0. 550. 0. 0. 0. 550.
1208 USTOr I4COMfE 0. 0. 0. G. 0. 0. 0. 0. 0. 0. 1000. 0. 1000.
13 TOl. CASH IDFLQiiS 0. S. 500. 6743. 0. 0. 0. 0. 88150. 14700. 1000. 0. 111057.


OFERATIn.G EXPENSE
15 LAheR HIREO 1'5. 114. 0. 17. 0. 0. 0. 186. 0. 0. 0. 804.
16 tltAi EQUIP REPAIRS 4. 33. 414. 83. 301. R8. 68. 4L. 61. 210. 6. 9. 2357.
17 C UILtIG i FEChE REPAiR 24. 2' 24. 24. 24. 24. 24. 24. 24. 24. 24. 24. 28a.
18 RErA fND LEAISES 10s. 0. 0. 0. 0. 0. 0. 0. 0. 1080.
1q FEE9 PUViHASEO 1551. 155 690. 2S2. 34. 34. 2483. 34. 34. 5i70. 34. 2752. 17544.
20 SEE) PUK'CHNSEO 0. 0 '118. 270. 1260. 0. 0. 0. 0. 0. 0. 0. 5148.
21 FEST1LIZ. R AN LINE 0. 5917. 3'176. 2033. 399. W?1. 371. 371. 371. 0. O. 0. 18001.
22 WtHL;E ALS 0. 16 .- 1211. 1W. 1435. q40. 940. q4-,. 0. 0. 0. 0. 831.
23 tIACH.E HIRE 0. C. 440. 480. S80. 200. 200. 0. 0. 0. 1800.
24 Ll1K EXP(UEr,KhD,SU'PL) 0. 0. 402. 0. 0. 0. 0. 0. 402.
25 FiEL, OI., LU-RICrNTS 112. W7'. 1202. 35 955. 390. 344. 281. 1287. 725. 75. 112. 4810.
26 Th.ES(R.E. 9 PEqS PR2F) 0. 0. 0. 0. 0. 4. 0. 0. 20. 0. 2d.
27 ISLPRAhCE 170. v 0. .. 0. 0. 0. 0. 0. 0. 0. 176.
29 FREEtiT, TRUC 31 OTHR FfARf PErATIn ED? 0. 2310. 0 3. 23). 0. 175. 0. 550. 2533. 2-8, 0. 0. 4.13.
33 TOT.A OIERAT'IP EXi'E S 25'i2. 12924. 1423. 4 8416. 3113. 4710. 2444. 6126. 7017. 165. 2891. 70508.

-- Continued --










ITEMIZED CASH FLOW SUMMARY (Continued)






ITEM JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL

CflPIf.l AN.D OTHE EXPENSE
34 iitr.. FfPYHT 1M0. 0. 0. 0. 0. 0. 1000. 6. 0. 0. 0. 0. 200.
37 TOT"i CFPTITAL EXPENSE 1000. 0. 0. 0. 0. 0. 1000. 0. 0. 0. 0. 0. 2000.
38 FflMLY LIUI'! 200. 2.0. 200. 20:. 200. 200. 200. 200. 200. 200. 200. 200. 2400.
41 T1Ortu CASH CUTFLOL: 4142. 13121 10123. 1002N. 8614. 3313. 5910. 2644. 6326. 7217. 3.5. 3097. 74199.


CAfSH FLU" SWitARY A F Al
42 GIfHI G C3H B4AL HA E 1 200. 200. 200. 2. 200. 200. 200. 200. 200. 29189. 36672. 37309. 1000.
43 CfiS DIFFEPE.;E -41t2. -13124. -,42J. -3312 -8616. -3113. -5110. -2644. 81624. 7'3:. 633. -3091. 3j41l.
w4 Cf:.H PGSITIOl -3152. -12q24. -! ij. -3112. -8416. -3113. -5710. -2444. 8202t5 A7?? 37309. 3421l. 3714.
145 .r:Y FDuMUE) THIS PER 31i2. 13124. 42j. 3312. 8616. 3113. 5110. 2644. ". 0. 0. 0. 49 9.
46 PtI.PAY.DN [PERAT.LO 0. 0. 0 0. 0. 0. 0. %4. 0. 0. 0. 49395.
47 I r. PMY.ON O'EPATT.LOAf C. C. 0. 0. 0. 0. 2913. 0. 0. 0. 213.
48 E 0i CASH PiLACFi 200. 200. 200. 23. 200. 200. 200. 200. 2418i. 36S72. 37308. 34211. 3'211.
4k ACCiLATED ERRGlI;: 3352. 1647,. 21l01. 2441:. 38030. 41343. 47252. 4-896. 0. 0. 0. 0. 0.
BE.T.[iNG LIaI 0.0 .:EI I- IriF-'-T DiUE 0. I-T--ES-T RTE 0.14 ENDI! I!!TEREST DUE 0.0


























APPENDIX G

ENTERPRISE COMPUTER INPUT FORMAT






























47








48

//ECASHFLO JOB (1001,1267,3,9,0),LYN,CLASS=A
/*PASSWORD
/*ROUTE PRINT LOCAL
//* DECK 14
//* ENTERPRISE CASFLOW PROGRAM EXECUTION DECK
//S1 EXEC FORTGLE
//LKED.LIB2 DD DSN=UF.A0011267.LIB2,DISP=SHR
//LKED.SYSIN DD*
INCLUDE LIB2(CFMAIN,FLOW,SUMM,REVI)
ENTRY CFMAIN
/*
//GO.FTO5FO01 DD *
SERT 5-7 I--7
116 01130418 1.
117 11723204 70.
118 10423204 110.
119 11623204 50.
END*
SUMM
TITL 1 -80
SAMPLE ENTERPRISE CASHFLOW SUMMARY 12/10/81
100 HD. CATTLE ON 200 ACRES OF PASTURE
70 ACRES OF SOYBEANS, 110 ACRES OF CORN, AND 50 ACRES OF PEANUTS
REC 9-24. 25-34 35-44-
PATRONAGE DIV. 3. 500.
GOVT. PAYMENT 4. 1000.
CUSTOM INCOME 11. 1000.
END*
CCP 24- z15-34 35-44
MACH. PAYMENT 1. 1000.
SAME 7. 1000.
BULL SALES 9. 550.
FAM LIVING EXP. 1. 200.
SAME 2. 200.
SAME 3. 200.





49


"q -24--3- _35 A
SAME 4. i 200.
SAME 5. 200.
SAME 6. 200.
SAME 7. 200.
SAME 8. 200.
SAME 9. 200.
SAME 1. 200.
SAME 11. 200.
SAME 11. 200.
SAME 12. 200.

END*
MONT

WAGE 5-I0 l \I-\ 1-Z 23-28 2i -3
S4.0 14.0 | 4.0 3.5 13.50 ]
INTR 5

RANK 6 o42 15 z- Z-
1 I 5 r 3 4 2
HOUR 1 il-1 \ZZ- 3-2 -1 533-
150. 150. 203. 200. 200. 200. 200. 200. 200. 200. 200.
OUTF 1000. 0. 0. 200.
DONE

//Go.FTO6f001 DD SYSOUT=A
//FT11F001 DD DSN=UF.A0011267.PARMBAS3,DISP=OLD
//FT15F001 DD DSN=UF.A0011267.CASHFLOW,
// UNIT=SYSDA,
// DISP=OLD
//FT3OF001 DD DSN=UF.A0011267.CASHFLOW,UNIT=SYSDA,
// DISP=OLD
/*


NOTE: All vertical and horizontal lines have been added for clarity. Hand-
written numbers designate the appropriate columns for data entry.


























APPENDIX H

ITEMIZED COMPUTER INPUT FORMAT






























50






51

//BUDGETS JOB (1001,1267,3,9,O),LYN,CLASS=A
/*PASSWORD
/*ROUTE PRINT LOCAL
//BUDGEN EXEC PGM=)SULT7,REGION=220K
//STEPLIB DD DSN=UF.A0011267.MODULE2,DISP=OLD
JLFT05F001 DD *
HEAD
01130418601710109
MCPH 6de
MCPA i


DEWL

LOUT OUd&p
TEXL
END*
OEXT...
DEFL
"HEAD
11723204001010709 I i L








LOAD
MCPH





MCPA o




OUT1
OT12 p\o\^ \ td












END*
10423204001010709








OEXT
DEFL





52

HEAD
116232040010107
LOAD
MCPH
MCPA
GREAT

OUT1
OT12 op4cna(
OEXT h'uCet
TEX1 EL -p
END*
SMRY
STITL i I S
SAMPLE ITEMIZED CASHFLOW SUMMARY
100 HD. CATTLE ON 200 ACRES OF PASTURE
70 ACRES OF SOYBEANS 110 _ACRES OF CORN. AND50 ACRESOF PEANUTS

I NTPR 'I. -

L_..ou. -. ii l I-Z-zZ3 200. 200. 200. 200. 200. 00. |200. 200. 200. 200. 200.120
SWAGE _-lb -Ito .I-ZZ. 23-28 2- -3
4.0 4.0 14.0 3.5 3.5

I DAT, q-1.. I, 2i- m ,__- ft A. S-S Mlo. .q4.A L.8O
7p3 500. i PATRONAGE D
71 4 1000. GOVT. PAYME
121 1 1000. CUSTOM INCO
36101 0 100 0. I1000. MACH. PAYME
0909 550. I BULL SALES
3801 200. 02 200. 03 200. 04 200. 05 200. FAMILY LIVI-
38Q6 200. 07 200. 08 200. 09 200. 10 200. FAMILY LIVI
3811 200. 12 200. FAMILY IVI
D-____-ia____ -4:_ "-'r-_3 -
QOUTP _100. I__ 0. 0. ..200.
STOP
//FTO6FOO1 DD SYSOUT=A
//FTO7FOO1 DD SYSOUT=B
//FTO8F001 DD DSN=UF.A0011267.PRICFIL2,DISP=OLD
//FTO9FOO1 DD DSN=UF.A0011267.S1.BUDFILE6,DISP=OLD
//FT10F001 DD DSN=UF.A0011267.MACHCOMP,DISP=OLD
//FT11FOO DD DSN=UF.A0011267.PARMBAS3,DISP=OLD
//FT12F001 DD DSN=UF.A0011267.MACHNAME,DISP=OLD
//FT13F001 DD DSN=UF.A0011267.EQUP,DISP=OLD
//FT14F001 DD DSN=UF.A0011267,SEASON2,DISP=OLD
//FT15FO01 DD DSN=UF.A0011267,CASHFLOW,DISP=OLD
//FT17FO01 DD DSN=UF.A0011267,FUELMULT,DISP=OLD
//FT19FO01 DD DSN=UF.A0011267,TEX1.DATA,DISP=OLD
//FT20F001 DD DSN=UF.A0011267,CASHSMRY,DISP=OLD
//FT21F001 DD DSN=UF.A0011267,CASHSTUB,DISP=OLD






53



//FT22F001 DD DSN=UF.A0011267.CASHMTC2,DISP=OLD
//FT23F001 DD DSN=UF.A0011267.NOBUDS,DISP=OLD
//FT24F001 DD DSN=UF.A0011267.EQUPNAME,DISP=OLD
//FT29F001 DD DSN=UF.A0011267.S1.BUDFILE6,DISP=OLD
//FT30FOO1 DD DSN=UF.A0011267.CASHFLOW,DISP=OLD


NOTE: Handwritten material has been added for clarity. Handwritten
numbers designate the appropriate columns for data entry.





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