RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/SAU/1/Rev.10 
29 July 2005 
 (05-3442) 
Working Party on the Accession 
of the Kingdom of Saudi Arabia Original:   English 
 
 
 
 
ACCESSION OF THE KINGDOM OF SAUDI ARABIA 
 
Communication from the Kingdom of Saudi Arabia  
 
Domestic Support and Export Subsidies in the Agricultural Sector 
 
Revision  
 
 The following communication is being circulated at the request of the Delegation of the 
Kingdom of Saudi Arabia.   
_______________ 
  
  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 2 DOMESTIC SUPPORT:  Saudi Arabia 
 
AGRICLTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION 
 
SECTION 1 – Domestic support: Total AMS Commitments  
 
(From Attached Supporting Tables) 
Base Total AMS Million Saudi Riyals Years of Implementation Annual and final bound commitment 
levels (millions Saudi Riyals) Relevant Supporting Tables and 
document reference 
3,711.97 2006 3,662.60 Supporting tables: DS: 4-9 
 2007 3,613.23  
 2008 3,563.86  
 2009 3,514.49  
 2010 3,465.12  
 2011 3,415.76  
 2012 3,366.39  
 2013 3,317.02  
 2014 3,267.65  
 2015 3,218.28  
 
Sources:  
 
1. Saudi Arabian Monetary Agency (SAMA)  2. Ministry of Agriculture (MOA)  
3. Ministry of Economy and Planning (MOEP) 
4. Ministry of Finance (MOF)  5. Ministry of Petroleum and Mineral Resources (MPMR)  
6. Saudi Arabian Agricultural Bank (SAAB)  
7. Grain Silos and Flour Mills Organization (GSFMO).  
  
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 3Supporting Table DS:1  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (2001-2003) 
 
Measures exempted from the reduction commitment – "Green Box" 
 
Measure type Name and description of measure with reference to 
criteria annex 2 of the Ag reement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data sources 
1 2 3 4 
(a) General  Services: 
 
 2001 
 2002  2003 
 
 Average Research:
 
 
Agricultural Research Stations, Plant tissue cultures 
lab, Operation and maintenance, Regional lab, Agricultural Research Cent res and Distance sensors 
centres.  
 
9.71 
8.75 9.80 
------- 
9.42 MOA 
 2001 
 2002 
 2003  
 Average Pest and disease control:
 
 
Securance of veterinary, Vaccine production, Veterinary labs, Air spray pest and disease control, 
and Veterinary services. 28.26 
55.71 
60.68 
-------- 
48.22 MOA 
 2001 
 2002  2003 
 
 Average Training:
 
 Saudi Chinese Cooperation
1, FAO Agreement and 
Veterinary training centres. 
 18.79 
29.58 29.68 
-------- 
26.02 MOA 
 2001 
 2002 
 2003 
  Average Extension:
 
 
Agricultural Extension Expenses, Programs of 
nurseries and Extension and development of Honeybees. 1.36 
2.30 
3.25 
-------- 
2.30 MOA 
 2001 
 2002 
 2003  
 Average Inspection Services:
 
 
Operation of stations of sorting and purification of 
seeds and Establishment and equipping of veterinary 
quarantine. 5.55 
4.45 
6.00 
-------- 
5.33 MOA 
                                                      
1 See methodological  note number 2.  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 4 Measure type Name and description of measure with reference to 
criteria annex 2 of the Ag reement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data sources 
1 2 3 4 
 2001 
 2002 
 2003  
 Average Infrastructural Services:
 
 
Construction of dams, maintenance of dams, Irrigation and drainage systems, Prevention of moving 
sand and Planting and development of forests. 60.24 
80.21 
103.28 
--------- 
81.24 MOA 
 2001 
 2002 
 2003 
  Average General Services Total 123.91 
181.00 
212.69 
-------- 
172.53  
(b) Public stockholding for food security purposes2 
 
 2001  2002 
 2003 
  Average GSFMO, among other things, fulfils a public 
stockholding role for food security purposes by 
managing and controlling the storage and distribution of grains.  
 
24.75 33.18 
36.27 
--------- 
31.40 GSFMO 
T o t a l  G r e e n  B o x          2 0 3 . 9 3  
(c) to  (l)         NIL 
 
                                                      
2 This meets the criteria of footnote to paragraph 3 of Annex 2 of the Agreement on Agriculture.  
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 5Supporting Table DS: 2  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (2001-2003) 
 
Measures exempted from the reduction commitment – Sp ecial and Differential Treatment – Development Programs 
 
Measure type Name and description of measure with 
reference to criteria annex 2 of the 
Agreement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data source 
1 2 3 4 
NIL 
  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 6 Supporting Table DS:3  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar  years (2001-2003) 
 
Measures exempted from the reduction comm itment- Direct Payments under Production-Li miting Programs -“Exempt Direct Payments” 
 
Measure type Name and description of measure with 
reference to criteria annex 2 of the 
Agreement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data source 
1 2 3 4 
NIL 
   
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 7Supporting Table DS:4  
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (2001-2003) 
 
Calculation of the Total Aggregate Measurement of Support 
 
Description of basic product (including 
non-product specific   AMS) Product-specific AMS 
(from supporting Tables DS:5 to DS:7 
below) 
Million Saudi Riyals Product-specific measurement of support 
(from supporting Table DS:8 below) Current Total  AMS 
(Aggregate) 
Million Saudi Riyals 
1 2 3 4 
Wheat  
 2001 
 2002  2003 
 
 Average  
 
1,690.65 
1,949.32 1,933.66 
------ 
1,857.88  1,857.88 
Barley (domestic) 
 
 2001 
 2002  2003 
 
 Average  
 
65.81 
17.26 67.18 
----- 
50.08  
 50.08 
Livestock feed 
 
 2001 
 2002  2003 
 
 Average  
 
487.20 
2,044.28 2,880.56 
---- 
1,804.01  
 1,804.01 
Poultry feed 
 
 2001  2002 
 2003 
  Average  
 
268.26 513.00 
443.00 
------ 
408.09  
De minimis
3 
                                                      
3 De minimis calculation is explained in the attached methodological note (Annex 3).  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 8 Description of basic product (including 
non-product specific   AMS) Product-specific AMS 
(from supporting Tables DS:5 to DS:7 
below) 
Million Saudi Riyals Product-specific measurement of support 
(from supporting Table DS:8 below) Current Total  AMS 
(Aggregate) 
Million Saudi Riyals 
1 2 3 4 
Poultry Equipment 
 
 2001  2002 
 2003 
 
 Average  
 
1.12 2.00 
1.60 
----- 
1.57  
De minimis 
Dates 
  2001 
 2002 
 2003  
 Average  
 
14.59 
23.21 
39.42 
-------- 
25.74  
De minimis 
Palm trees 
  2001 
 2002 
 2003  
 Average  
 
12.73 
11.58 
5.85 
----- 
10.05  
De minimis 
Dairy Production equipment and 
transportation costs  
 2001 
 2002 
 2003 
  Average  
  
0.26 
0.00 
0.00 
------- 
0.09  
De minimis 
Non- product – specific 
 
 2001  2002 
 2003 
  Average  
 
2,675.75 1,777.20 
2,269.50 
--------- 
2,240.82  
De minimis 
   Current Total AMS    3,711.97   
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 9 
Supporting Table DS:5 
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (2001-2003) 
 
Product-Specific Aggregate Measuremen ts of Support: Market Price Support 
 
Description  of 
basic products Calendar year Measure 
type (s) Applied 
administered 
price (SR/T) External 
Reference 
Price (SR/T)4 Eligible 
Production 
(Tons) Associated 
fees/levies Total Market 
price support 
Million Saudi 
Riyals Data sources 
1 2 3 4 5 6 7 8 
((4-5)*6)-7 9 
Wheat 2001 
2002 2003 
 
Average Market Price 
Support 1,500 
1,500 1,500 
---- 
1,500 543.75 
677.51 753.60 
----- 
658.29 1,768,000.00 
2,370,024.00 2,590,654.00 
--------- 
2,242,892.00  1,690.65 
1,949.32 1,933.66 
------ 
1,857.88 GSFMO 
 
Barley 2001 
2002 
2003 
 Average Market Price 
Support 1,000 
1,000 
1,000 
---- 
1,000 477.66 
866.00 
712.00 
------ 
685.22 126,000.00 
128,827.00 
233,257.00 
-------- 
162,695.00  65.81 
17.26 
67.18 
----- 
50.08 GSFMO 
 
                                                      
4 World Prices CIF Jeddah.  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 10 Supporting Table DS:6 
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (2001-2003) 
 
Product-Specific Aggregate Meas urements of Support:  Non-Exempt Direct Payments 
 
Description 
of basic 
product Calendar 
year Measure 
type(s) Applied 
Administered 
price External 
Reference 
Price Eligible 
Production Total price 
related direct 
payments Other non- 
Exempt 
direct 
Payment 
Million 
Saudi Riyals Associated 
fees/levies Total direct 
Payments 
Million 
Saudi Riyals Data 
Source 
1 2 3 4 5 6 7 
((4-5)*6) 8 9 10 
(7+8-9) 11 
Dates 2001 
2002 
2003 
-------- Average Fixed 
amount of 
subsidy     14.59 
23.21 
39.42 
-------- 
25.74  14.59 
23.21 
39.42 
-------- 
25.74 MOA 
  
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 11Supporting Table DS:7 
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD: calendar years (2001-2003) 
 
Product-Specific Aggregate Measurements  of Support:  Other Product Specific Support and Total Pr oduct-Specific AMS 
 
Description 
of basic 
product Calendar 
Year Measure 
type(s) Other 
product 
specific 
Budgetary 
outlays Other 
product 
specific 
support 
(include 
calculation 
details) Associated 
Fees/Levies Total other 
Product 
specific 
support 
Million 
Saudi Riyals Market price 
Support 
(supporting 
Table DS:5) 
Million 
Saudi Riyals Non-exempt 
direct 
payments 
(supporting 
Table DS:6) 
Million 
Saudi Riyals Total AMS Data 
Sources 
1 2 3 4 5 6 7 
((4-5)*6) 8 9 10 
(7+8-9) 11 
Wheat 2001 
2002 
2003  
Average Market 
Price 
Support     1,690.65 
1,949.32 
1,933.66 
------ 
1,857.88  1,690.65 
1,949.32 
1,933,66 
------ 
1,857.88 GSFMO 
Barley 2001 
2002 
2003 
 Average Market 
Price 
Support     65.81 
17.26 
67.18 
----- 
50.08  65.81 
17.26 
67.18 
----- 
50.08 GSFMO 
Dates 2001 
2002 
2003  
Average Fixed 
amount of 
subsidy      14.59 
23.21 
39.42 
-------- 
25.74 14.59 
23.21 
39.42 
-------- 
25.74 MOA 
Livestock Input 
Subsidy 2001 
2002 2003 
 
Average Input 
subsidy    487.20 
2,044.28 2,880.56 
---- 
1,804.01   487.20 
2,044.28 2,880.56 
---- 
1,804.01 Annex 2
5 
                                                      
5 For calculations see me thodological note (Annex 2).  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 12 
Description 
of basic 
product Calendar 
Year Measure 
type(s) Other 
product 
specific 
Budgetary 
outlays Other 
product 
specific 
support 
(include 
calculation 
details) Associated 
Fees/Levies Total other 
Product 
specific 
support 
Million 
Saudi Riyals Market price 
Support 
(supporting 
Table DS:5) 
Million 
Saudi Riyals Non-exempt 
direct 
payments 
(supporting 
Table DS:6) 
Million 
Saudi Riyals Total AMS Data 
Sources 
1 2 3 4 5 6 7 
((4-5)*6) 8 9 10 
(7+8-9) 11 
Poultry Feed 
(imported corn and 
soybean)6 2001 
2002 
2003 
 Average Fixed 
amount of 
input 
subsidy   
  268.26 
513.00 
443.00 
------ 
408.09   268.26 
513.00 
443.00 
------ 
408.09 MOF 
Poultry Equipment 2001 
2002 
2003  
Average Fixed 
amount of 
subsidy
7    1.12 
2.00 
1.60 
----- 
1.57   1.12 
2.00 
1.60 
----- 
1.57 SAAB 
Dairy Production 
equipment and transportation costs 2001 
2002 2003 
 
Average Fixed 
amount of input 
subsidy    0.26 
0.00 0.00 
------- 
0.09   0.26 
0.00 0.00 
------- 
0.09 SAAB 
Palm trees 2001 
2002 
2003 
 Average Target 
subsidy
8    12.73 
11.58 
5.85 
----- 
10.05   12.73 
11.58 
5.85 
----- 
10.05 MOA 
 
                                                      
6 See methodological note number 7. 
7 See methodological note number 8. 
8 To encourage producers to use drip irrigation for water conservation.   
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 13Supporting Table DS:8  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD: calendar years (2001-2003) 
 
Product-Specific Equivalent Measurements of Support  
 
Million Saudi Riyals  
Description 
of basic 
products Calendar 
year Measure 
type(s) Applied 
administered 
price Production 
eligible to 
receive the 
applied 
administered 
price market 
price 
support 
budgetary 
outlays Equivalent 
measurement 
of support 
(include 
calculation 
details) Non- 
Exempt 
Direct 
Payments Other 
Product- 
Specific 
Support Associated 
Fees/levies Total 
Monetary 
Value of 
Equivalent 
Commitment Data 
sources 
1 2 3 4 5 6 7 8 9 10 11 
(7+8+9-10) 12 
NIL 
  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 14 Supporting Table DS:9 
  
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (2001-2003) 
 
Non-Product-Specific Aggregat e Measurements of Support 
 
Measure Type(s) Calendar/marketing 
year beginning Non-Product 
specific support 
(include calculation 
details) Other non-product- 
specific support 
(include calculation 
details) Associated 
fees/levies Total non-product-
specific support 
Million Saudi Riyals Data Sources 
1 2 3 4 5 6 7 
General Agricultural 
Subsidies9 2001 2002 
2003    248.50 
185.99 
248.15 SAAB 
Fuel10 2001 
2002 2003    1,861.42 
1,019.77 1,472.22 MPMR 
Opportunity cost for  
interest free agricultural   
Loans11 2001 
2002 
2003    58.75 
41.60 
11.92 SAAB 
Bad Debts for Agricultural 
Loans12 2001 2002 
2003    507.08 
529.84 
537.21 SAAB 
Total non-product-specific 
 2001 
2002 
2003 
 
Average    2,675.75 
1,777.20 
2,269.50 
--------- 
2,240.82  
                                                      
9  Agricultural Subsidies are paid by SAAB. 
10 For calculations, see me thodological note number 11. 
11 For calculations, see methodological note (Annex 1). 
 12 For calculations, see met hodological note number 12.  
  
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 15Supporting Table ES: 1 
  
EXPORT SUBSIDIES:  Saudi Arabia 
REPORTING PERIOD: calendar years (2001-2003) 
 
Export Subsidies: Outlay and quantity 
  
Description of 
products Direct export 
Subsidies Sales of stocks 
 Producer 
financed 
subsidies Cost reduction 
measures Internal transport 
subsidies Total product 
specific export 
subsidies Quantity of 
subsidized 
export 
(Tons) Data source 
1 2 3 4 5 6 7 8 9 
NIL 
 
 
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 16  
 
 Methodological Note  
The Basis of Calculation of Agricultural Domestic Support  
This is an explanatory note to be read in conj unction with the Saudi notification of its domestic 
support and export subsidy for the 
Agricultural sector as outlined in document (WT/ACC/4). 
1. The figures are expressed in Saudi Riyals, wh ere the exchange rate has been fixed at 
US$ = SAR 3.75 since 1986. 
2. Saudi Chinese Cooperation: In the context of this program, specialists from China are 
contracted with in order to work in the Minist ry of Agriculture.  Similarly, Saudis are sent to 
this country to gain experience. In addition, laboratory equipment is provided to support these 
programs. 
3. In determining eligible production for wheat and barley, it excludes 5 per cent impurities and 
5 per cent Zakat from total production.  The ratio  of 5 per cent impurities represents a general 
average based on samples analysis drawn randomly from wheat and barley received by GSFMO.  The ratio of 5 per cent Zakat is determined according to Islamic Rules (this 
percentage of Zakat is limited only on farmi ng and differs from the normal Zakat on all kinds 
of money which is 2.5 per cent). 
4. The applied administered price of wheat has b een fixed at SAR 1,500/ton (or US$ 400) since 
1995.  During the same period, the administer ed price of barley has been fixed at 
SAR 1,000/ton (or US$ 266.67). 
5. External reference prices of wheat are expressed  as CIF Jeddah.  These reference prices are 
determined as a sum of (Export price of US Hard Winter Ordinary Protein, FOB US Gulf 
Ports) + Ocean Freight to Egypt (Alexandria) + US$ 3/ton as estimated freight from Alexandria to Jeddah. (Source:  Food Outlook of the Food and Agriculture Organization of 
the UN, No. 5, December 2002 and No.1, April 2005). 
6. The external reference price for barley is calculated as the a nnual average of effective import 
prices for barley imported by GSFMO during the period 2001-2003. 
7. The subsidy for poultry feed during the period 2001-2003 is a fixed amount of SR 160 per ton 
paid by the Ministry of Finance on corn and soybean cake used by poultry producers.  The 
main source for these two items is imports because there is no local production.  
8. Agricultural subsidies which are included in Supporting Table DS:9 are provided to all 
agricultural projects:  wheat, barley, poultry,  dairy, sheep, greenhouse, vegetables and fruits, 
etc.  These subsidies can be disclosed as fo llows: 50 per cent of the price fixed by the 
Ministry of Agriculture for irrigation engines and pumps; 45 per cent of the price fixed by the Ministry of Agriculture for farm machinery; and 30 per cent of the cost of poultry and dairy farms equipments.  
9. The support for palm trees is e qual to SAR 50 per each palm tree subject to a minimum of 
30 trees at certain planting conditions to enc ourage farmers to use drip irrigation.  
10. The opportunity cost for agricultural loans repres ents the amount of total loans granted by the 
Saudi Arabian Agricultural Bank (SAAB) multiplie d by the average commercial interest rates 
because SAAB does not charge interest  on the granted loans (Annex 1).   WT/ACC/SPEC/SAU/1/Rev.10 
 Page 17 
 
 
 11. The data for fuel are calculated on the basis of  the estimated quantity of fuel used in the 
agricultural sector times the difference between the world fuel price and the domestic whole 
sales fuel price.  
12. Bad Debts for Agricultural Loans represent due balances carried forward for several financial 
years divided by ten.  These amounts are based on ten years average because medium - term 
loans are extended for a period of ten years.  
13. Calculation of livestock feed subsidy (Annex 2) :  the amount of subsidy per ton on domestic 
and imported barley is the difference between th e reference price and the price paid by the 
domestic livestock producers.  The calcula tion of this subsidy is as following: 
 (i) For domestic barley:  DFBS = (E - P) * D, where: 
  - DFBS: Domestic feed barley subsidy; 
  - E: External reference price (= Price procured by the government);   - P: Price paid by livestock producers for barley; and 
  - D: Eligible production which equal to total production - (5 per cent impurities + 
   5 per cent Zakat). 
 (ii) For imported barley: IFBS = (E - P) * I, where: 
  - IFBS: Imported feed barley subsidy; 
  - P: Price paid by livestock producers for barley;   - E: External reference price (= world price C.I.F Jeddah); and   - I: Quantity of Imported barley. 
 The total amount of livestock feed subsidy is therefore equal to the sum (DFBS + IFBS). WT/ACC/SPEC/SAU/1/Rev.10 
Page 18  
 
 ANNEX 1 
The Opportunity Cost For the Interest Free Total Loans Granted  
by the Saudi Arabian Agricultural Bank  
Reporting period:  Calendar years (2001-2003)  
Year Amount of Total loans 
Million Saudi Riyals Average Interest Rate % Opportunity cost Million 
Saudi Riyals 
2001 1,444.93 4.066 58.75 
2002 1,480.43 2.810 41.60 
2003 612.18 1.947 11.92 
Average 1,179.18  37.42 
     
Sources: 1 –  Saudi Arabian Agricultural Bank (SAAB). 
 2 –  Saudi Arabian Monetary Agency (SAMA). 
   
  WT/ACC/SPEC/SAU/1/Rev.10
 Page 19ANNEX 2 
Calculation of livestock feed subsidy  
Reporting period:  Calendar years (2001-2003)  
Description  of 
Basic products Calendar 
year Measure 
Type (s) Reference price 
(SAR/T) Price paid by 
livestock 
producers 
(SAR/T) Quantity 
(Ton) Associated 
fees/levies Total support 
Million Saudi 
Riyals Data sources 
1 2 3 5 4 6 7 8 9 
Livestock: 
Input subsidy 
Imported barley 
Domestic barley Total  
 
2001 
2001 2001   
 
477.66 
1,000.00  
 
400 
400 
  
 
5,300,000 
126,000   
 
 
 
487.20 GSFMO 
Imported barley 
Domestic barley 
Total 2002 
2002 
2002  866.00 
1,000.00 400 
400 
 4,221,000 
128,830   
 
2,044.28 GSFMO 
Imported barley 
Domestic barley 
Total 2003 
2003 
2003  712.00 
1,000.00 400 
400 
 8,784,000 
233,260   
 
2,880.56 GSFMO 
 Average       1,804.01  
 WT/ACC/SPEC/SAU/1/Rev.10 
Page 20  
 
 ANNEX 3 
Calculation of de minimis  for some product  
Reporting period: Calendar Years (2001-2003)  
Product Name Product yearly 
Value 
Million Saudi 
Riyals Product Value 
(2001-2003) 
Average 
Million Saudi 
Riyals Product Support 
(2001-2003) 
Average 
Million Saudi 
Riyals AMS % Comments 
Wheat 
 2001  2002 
 2003  
3,123.00 3,654.00 
3,786.00 3,521.00 1,857.88 52.77  
Barley 
 2001  2002 
 2003  
230.00 137.00 
138.00 168.33 50.08 29.75  
Livestock Feed 
 2001 
 2002 
 2003  
2,189.10 
3,078.00 
3,135.00 2,800.70 1804.01 64.41  
 
Poultry Feed  2001 
 2002 
 2003  
4,282.60 
4,037.00 
4,250.00 4,189.87 408.09 9.74 De minimis 
Dates 
 2001 
 2002 
 2003  
5,136.14 
5,388.00 
5,746.00 5,423.38 25.74 0.47 De minimis 
Palm Trees 
 2001 
 2002 
 2003  
5,136.14 
5,388.00 
5,746.00 5,423,38 10.05 0.19 De minimis 
Poultry Equipment 
 2001 
 2002 
 2003  
4,282.60 
4,037.00 
4,250.00 4,189.87 1.57 0.04 De minimis 
Dairy Production 
equipment and 
transportation costs  2001 
 2002 
 2003  
 
 
4,160.22 
3,644.00 3,840.00 3,881.41 0.09 0.002 De minimis 
Non-Product Specific 
 2001 
 2002 
 2003  
2,675.75 
1,777.20 
2,269.50 36,454.00 2,240.82 6.15 De minimis 
 
__________