United States 

Department of

Agriculture

Federal Crop

Insurance

Corporation

FCIC-18160 (11-2017)

FCIC-18160-1 (07-2018)

WHOLE-FARM 

REVENUE 

PROTECTION 

PILOT 

HANDBOOK 

2018 and Succeeding Policy

Years

July 2018 FCIC-18160-1 TP 1

RISK MANAGEMENT AGENCY

KANSAS CITY, MO 64133

TITLE: WHOLE-FARM REVENUE 

PROTECTION PILOT HANDBOOK

NUMBER: FCIC-18160

FCIC-18160-1

EFFECTIVE DATE:

2018 Succeeding Policy Years

ISSUE DATE: July 24, 2018

SUBJECT:

Provides the procedures and 

instructions for the Whole-Farm 

Revenue Protection program.

OPI: Product Administration and Standards Division

APPROVED:

/s/ Richard M. Flournoy

Deputy Administrator for Product Management

REASONS FOR ISSUANCE

Changes: See changes or additions in text which have been highlighted. Three stars (***) identify 

where information has been removed.

1. Paragraph 106 – Revised procedure to account for the true cost of market animal and nursery 

commodities purchased for resale to realize a gain in a previous year(s) and carried forward to a 

subsequent year for revenue-to-count purposes at claim time.

2. Exhibit 16 Item 29 – Revised procedure to account for the true cost of market animal and nursery 

commodities purchased for resale to realize a gain in a previous year(s) and carried forward to a 

subsequent year for revenue-to-count purposes at claim time.
July 2018 FCIC-18160-1 TP 2

WHOLE-FARM REVENUE PROTECTION PILOT HANDBOOK

CONTROL CHART

Whole-Farm Revenue Protection Pilot Handbook

TP

Page(s)

TC

Page(s)

Text

Page(s)

Exhibit 

Number

Exhibit 

Page(s)

Date Directive 

Number

Remove 1-6 71-72 16 163-164 11-2017 FCIC-18160

Insert 1-2 71-72 16 163-164 07-2018 FCIC-18160-1

Current 

Index

1-2

1-4 1-70

71-72

73-90 1-16

16

16-20

91-162

163-164

165-178

07-2018

11-2017

07-2018

11-2017

07-2018

11-2017

FCIC-18160-1

FCIC-18160

FCIC-18160-1

FCIC-18160

FCIC-18160-1

FCIC-18160

FILING INSTRUCTIONS:

The handbook pages listed in the Control Chart above under the “Insert” heading replace such pages in 

the 2018 Whole-Farm Revenue Protection Pilot Handbook, FCIC-18160 (11-2017). This handbook is 

effective for the 2018 and succeeding policy years and is not retroactive to any 2017 or prior policy 

year determinations.
July 2018 FCIC-18160-1 71

106 Revenue-to-Count (Continued)

The following table provides the steps for calculating revenue-to-count.

Step Action Applicable Procedure 

Reference

1 Determine insured’s allowable revenue for the policy year. Paragraph 44

2 Adjust the allowable revenue determined in step one, if applicable. Paragraph 103

3 Adjust the allowable revenue determined in step two by adding or 

subtracting, as applicable, required adjustments for accounts 

receivable.

Subparagraph 101B

4 Adjust the allowable revenue determined in step three by adding 

or subtracting, as applicable, required adjustments on Inventory 

Report for commodities not held to realize a gain.

Subparagraph 101C

5 Adjust the allowable revenue determined in step four by adding or 

subtracting, as applicable, required adjustments on the Market 

Animals and Nursery Inventory Report for commodities held to 

realize a gain.

Paragraphs 143 and 

144 for animals and 

nursery commodities

6 Add all values assigned for uninsured causes of loss to the 

allowable revenue determined in step five.

Paragraph 44

7 Add the value assigned to abandoned acreage/commodities to the 

allowable revenue determined in step six.

Paragraph 44

8 Add any net gain from commodity hedging and speculation, not 

less than zero, to the allowable revenue determined in step seven.

Paragraph 44

9 Add the total of any indemnity received from an insurance policy 

covering insured commodities authorized under the Act and any 

other Federal program payments to the allowable revenue

determined in step eight.

Exceptions: Do not include:

1. ARC/PLC payments; 

2. NAP payments;

3. Replant payments; or

4. indemnities paid by another policy for damage 

or loss to a commodity that is not covered by 

WFRP such as timber, animals for show, 

pasture or rangeland insured under the 

Rainfall Index or Vegetation Index policies, 

or commodities or portions of commodities 

produced for feed for use on the insured’s 

operation.

Paragraph 44

10 Add any indemnities from insurance policies not authorized under 

the Act that exceed the deductible (adjusted for expenses, if 

applicable). 

Paragraph 123

11. Add the actual cost, when purchased, for those commodities listed 

in the beginning inventory on the Marketing Animal and Nursery 

Inventory Report that were purchased in previous year(s).
July 2018 FCIC-18160-1 72

107 Indemnities

A. Claim for Indemnity

(1) A claim for indemnity declaring the amount of loss must be submitted to the AIP no 

later than 60 days after the earlier of the date the:

(a) insured filed their taxes with the IRS; or

(b) original date the insured’s farm tax forms for the policy year must be provided 

to the IRS, as specified by the IRS, except as provided in 2(b) below.

(2) The insured must:

(a) Complete and file their farm taxes with the IRS before they submit a claim for 

indemnity; and 

(b) File their farm taxes on or before the first day of the 7th month after the end of 

the insurance period unless they have requested a Federal tax return filing 

extension.

If the insured has requested a Federal tax return filing extension:

(i) submit a claim for indemnity declaring the amount of loss no later than 60 

days after the earlier of the date the:

(A) insured filed their taxes with the IRS; or

(B) final extended tax due date;

(ii) provide a copy of their request for an extension, Federal tax return 

showing the date it was signed, or proof of mailing showing the date the 

return was filed; and

(iii) file their taxes on or before the final extended tax due date.

The AIPs may require the insured to request IRS send the AIP verification of 

the date insured’s return was filed.

B. Changes to Filed Federal Taxes

Any change to filed Federal tax returns within three years after a claim was settled may 

require an adjustment to the amount of indemnity paid.

The AIP must correct the insured’s indemnity, approved revenue, and WFRP database 

when a change is made to the insured’s filed Federal tax returns that results in a five 

percent or greater change to the insured’s approved revenue or revenue-to-count for the 

applicable policy year.

Changes made to filed Federal tax returns include changes made because of amended 

returns or IRS audits.
July 2018 FCIC-18160-1 163

Exhibit 16

Claim for Indemnity Form (Continued)

A. Required Elements Description (continued)

Item Required Elements Description

14. Expense Percentage 

(12/13)

Percentage amount used to determine the percentage amount of 

reduction in approved revenue, if applicable. Divide the allowable 

expenses for the policy year (item 12) by the approved expenses for the 

policy year (item 13). Enter as a three-decimal place number. See 

paragraph 103.

15. Expense Reduction 

Percentage

Percentage amount used to determine the percentage amount of 

reduction in approved revenue, if applicable. If the result of item 14 is 

equal to or greater than .700, enter 1.000. If the result of item 14 is less 

than .700, subtract the result of step 14 from .700. The result must not 

be less than zero. See paragraph 103.

16. Expense Reduction 

Factor

Percentage amount used to reduce the Approve Revenue, if applicable. 

If item 15 equals 1.000, enter 1.000. Otherwise enter the result of 

subtracting the item 15 from 1.000.

17. Approved Revenue Approved revenue for the policy year. Enter amount from item 19b on 

the Farm Operation Report.

18. Approved Revenue 

Adjusted for 

Expenses Not 

Incurred

Approved Revenue adjusted for expenses not incurred. Multiply item 

16 by item 17. Round to the nearest whole dollar.

19. Coverage Level Coverage level elected by insured.

20. Insured Revenue The amount of revenue insured under WFRP. Enter result of item 18 

by item 19. Round to nearest whole dollar.

21. Other Indemnities The total of all indemnities received from insurance policies not 

authorized by the Act.

22. Deductible The amount of revenue not insured by the WFRP policy. Enter the 

result of subtracting approved revenue times coverage level from the 

approved revenue. Item 17 - (item 17 x coverage level).

23. Deductible Adjusted 

for Expenses not 

Incurred (22 x 16)

The amount of revenue not insured by the WFRP policy adjusted for 

expenses not incurred, if applicable. Enter the result of multiplying 

item 22 by item16.

24. RTC Adjustment The amount of indemnities from insurance policies not authorized by 

the Act in excess of the deductible to be included as revenue to count. 

If item 23 is equal to or greater than item 21, enter “0.” If item 23 if 

less than item 21, enter the result of subtracting item 23 from item 21.

25. Allowable Revenue 

for Policy Year

Allowable revenue for the policy year. Enter the amount from item 12 

on Allowable Revenue Worksheet for the policy year. See paragraphs 

44 and 45.

26. Inventory 

Adjustment

Total dollar amount of adjustments made for policy year for 

inventoried commodities from Inventory Report. Enter the amount 

from item 19 on the Inventory Report. This amount may be positive or 

negative.
July 2018 FCIC-18160-1 164

Exhibit 16

Claim for Indemnity Form (Continued)

A. Required Elements Description (continued)

Item Required Elements Description

27. Accounts Receivable 

Adjustment

Total dollar amount of adjustments made for policy year for accounts 

receivable on Accounts Receivable, Payable, and Prepaid Expenses

Report. Enter the amount from item 10 on the Accounts Receivable, 

Payable, and Prepaid Expenses Report. This amount may be positive 

or negative.

28. Market Animal and 

Nursery Adjustment

Total dollar amount of adjustments made for the policy year for 

animals and nursery commodities on the Market Animal and Nursery 

Inventory Report. Enter the amount from item 20 on the Market 

Animal and Nursery Inventory Report. This amount may be positive or 

negative.

29. All other 

Adjustments

Total dollar amount of adjustments made for policy year for all 

adjustments (do not include adjustments from items 26-28). 

Adjustment include but are not limited to:

(1) value assigned for uninsured cause of loss;

(2) value assigned for abandoned acreage/commodities;

(3) indemnities from other crop insurance policies and any other 

Federal program payments;

(4) net gains from commodity hedging; and

(5) the amount in item 24 (indemnities from other insurance policies 

not authorized under the Act that exceed the deductible.)

Exceptions: Do not include:

1. ARC/PLC payments;

2. NAP payments;

3. Replant payments; or

4. indemnities paid by another policy for damage or 

loss to a commodity that is not covered by WFRP 

such as timber, animals for show, pasture or 

rangeland insured under the Rainfall Index or 

Vegetation Index policies, or commodities or 

portions of commodities produced for feed for use 

on the insured’s operation.

(6) the actual cost, when purchased, for those commodities listed in 

the beginning inventory on the Marketing Animal and Nursery 

Inventory Report that were purchased in previous year(s).

All other adjustments must be documented in the Narrative or on a 

Special Report and attached to the Claim for Indemnity Form