Instructions to Complete 

Annual Report of Packers 

Form PSD 3004 

As a packer, you must file an annual report with the U.S. Department of Agriculture, Agricultural 

Marketing Service, Fair Trade Practices Program, Packers and Stockyards Division (hereinafter 

known as “PSD”) on Form PSD 3004, Annual Report of Packers. If your purchases are less than 

$500,000, you only need to complete sections 1, 2, 3, Lines 401 through 404, and section 7. If 

you slaughter at more than one plant, you must complete a separate Form PSD 3005, Supplement 

to the Annual Report of Packers, for each plant. 

If you report on a calendar year basis, your form must be postmarked/e-filed by April 15 each year. 

If you file on a fiscal year basis, you must submit your Annual Report form 90 days after the close 

of your fiscal year. Requests for additional time to file this report must be received no later than 

the applicable filing dates above Failure to file this form may result with a complaint filed against 

the entity in a United States District Court charging the entity with violations of the Packers and 

Stockyards Act and seeking civil penalties as authorized by law for each day the report is 

delinquent. Section 10 of the FTC Act made applicable by Section 402 of the Act (7 U.S.C. 222). 

All items must be completed on this form, in its entirety, before submitting the form. Failure 

to do so will result in the form being returned as incomplete. If available, you may provide 

financial statements as an attachment to the fully completed annual report form. 

For questions about Form PSD 3004, or additional copies of the form, please contact the PSD 

Central Reporting Unit at 303-375-4264 or PSD-CRU@usda.gov. Forms and instructions are 

also located on PSD's website at https://www.ams.usda.gov/resources/forms. Please fax the 

completed form to the Central Reporting Unit at 314-457-4421/844-303-0332, email to PSDCRU@usda.gov or mail to: 

USDA PSD 

P.O. Box 110639 

Aurora, CO 80042 

SECTION-BY-SECTION INSTRUCTIONS 

FORM HEADER – BUSINESS ENTITY ID 

Business Entity ID should be completed using information on the annual report letter or email. 

FORM HEADER – ELECTRONIC FILING 

By selecting the Electronic filing check box, you will receive an email reminder message from 

our system to the address listed on line 111 of the form each year that you are required to file 

your annual report. This email is a reminder your report is due, and includes instructions for the 

E-Forms website located at https://forms.sc.egov.usda.gov to complete and file your report. The 

forms are also located on the PSD website at https://www.ams.usda.gov/resources/forms. 

Form PSD 3004 Expires 01/31/2025 Page 1 of 9
 

Line No. Subject Instruction 

GENERAL INFORMATION - SECTION 

101 

a and b 

Reporting Period The reporting year covers the period of time operated the 

previous year, either calendar year or fiscal year. (FROM: 

should be the beginning of your reporting year; TO: should 

be the end of your reporting year, i.e., 01/01/20YY to 

12/31/20YY) 

If you recently registered, please enter the date you started 

operating (FROM) and the end of your reporting year (TO). 

If you cease operations and go inactive, the end of your 

reporting year (TO) will be the last date of operation. 

102 Entity Name Enter the name under which you are registered with PSD. 

103 Trade Name/d.b.a. Enter the trade name under which you operate. This is the 

name the business uses, if applicable. 

104 

and 

105 

Mailing Address Enter your mailing address. Enter street, city, state, and 

zip+4. This is the address where all correspondence from 

the Packers and Stockyards Division should be sent. 

106 

and 

107 

Operating Address Enter the physical location of your operating address. Enter 

street, city, state, and zip+4. This is the address where you 

conduct your business services. 

108 Contact Name Enter the name of the person to be contacted regarding 

questions on the annual report. 

109 Contact Telephone Enter the telephone where the contact may be reached. 

110 Fax Number Enter the fax number used by the entity. 

111 E-Mail Address Enter the entity’s e-mail address. 

112 Web Site Address (if 

applicable) 

Enter the complete Web site address the business operates. 

For example: www.WebSiteName@domain.com 

ORGANIZATIONAL STRUCTURE – SECTION 2 

201a 

through 

205c 

Owners, Members, 

Partners, Or Officers, 

(Name and Title), 

Percent 

For each owner, officer, member, and every partner, enter 

their name, title, and respective percentage of ownership. 

Provide this information for every individual with any 

ownership interest, 10% or greater, in the applicant’s 

operation. The person signing this report on line 702, must 

be listed. 

206 Type of Organization Check the appropriate box to indicate the type of 

organization as it applies to the business’ operation. 

207 Same Organization 

Reported 

Check the appropriate box to indicate if your organization is 

the same as operated the previous year. 

208 Own or Operate a Scale Check the appropriate box to indicate if this entity owns or 

operates a livestock scale which payment to sellers is 

determined. 

209 Payment for livestock Check the appropriate box to indicate the basis of payment 

for the majority of livestock sold. 

210 Electronic Evaluation 

Device 

Yes/No 

Check the appropriate box to indicate whether or not you use 

any type of electronic evaluation device (other than scale) 

for payment determination. If yes, enter the type of 

equipment and the manufacturer on line 212. 

211 Manufacturer of 

Electronic Device 

List the manufacturer and type of instrument used to 

measure carcass characteristics to determine payment to 

sellers. 

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Line No. Subject Instruction 

212 Business 

Control/Ownership 

Check the appropriate box to indicate if this entity is owned 

or controlled by another business entity. If Yes, move to line 

213; if No, move to line 214. 

213 Business Name and 

Address 

Enter the name and address of the owner/controlling 

business. 

214 Interest in other Market 

Agency, Dealer 

Organization or Packing 

Company 

Check the appropriate box to indicate if this entity, or any of 

its owners, officers, directors, members or employees own 

an interest in any other market agency, dealer business, or 

packing company. If line 214 is yes, complete 215a-218c. 

215a. 

through 

218a. 

Related firms’ names List the names of the related firms owned by the person or 

firm’s described in line 214. 

215b. 

through 

218b. 

Person or firm with 

Relationship 

List the name of the person or firm with ownership or 

control of the entity listed in column a. 

215c. 

through 

218c. 

Percentage List the percentage of ownership/control held by the 

person/firm listed in column b. 

LIVESTOCK FEEDING OPERATIONS, PROCUREMENT, SLAUGHTER, 

AND MEAT PROCESSING – SECTION 3 

301 Plant Name Enter the name of plant used for your slaughter operation. 

302 

and 

303 

Mailing Address Enter the mailing address of the plant. Enter street, city, 

state, and 

Zip+4. This is the address where all correspondence to the 

plant from Packers and Stockyards Division should be sent. 

. 

304 Plant Physical Address Enter the physical address of the plant if it is different from 

the mailing address. Enter street, city, state, and zip+ 4. 

305 Federal or State 

Inspection 

Select the level of inspection provided at the plant. 

306 FSIS or State Inspection 

Number 

Enter the inspection number assigned to the plant. 

307 Own or Lease Check the ownership status. “Neither” indicates the plant 

performs custom slaughter. 

308 

through 

311 

Custom Slaughter 

Entities 

Enter name and address (street, city, state, and zip+4), for 

each entity for which you slaughter at least 100 head or more 

on a custom basis at this plant during the reporting period. 

Add additional pages, as necessary. 

Form PSD 3004 Expires 01/31/2025 Page 3 of 9
 

Line No. Subject Instruction 

312 

through 

318 

Number of head of 

livestock custom 

slaughtered 

For each of the entities listed on lines 308-311, enter total 

number of head of each category of livestock slaughtered by 

you on a custom basis during the reporting period. Add 

additional pages, as necessary. Enter custom slaughter 

numbers of head for all others that were listed on separate 

pages on line 316. Enter the total number of head for those 

entities for whom you slaughter less than 100 head on line 

317. Enter sum totals of lines 312 through 317 on line 318, 

for each category livestock reported. 

For lines 319 through 322 committed supply arrangements include marketing agreements, forward 

contracts, and formula contracts agreed on more than 14 days before slaughter. The term 

“formula contract” means the commitment of livestock for slaughter by any means other than 

through a negotiated purchase or a forward contract, using a method for calculating price in which 

the price is determined at a future date. Committed supply arrangements also include written and 

verbal agreements on delivery volume and pricing terms in some combination agreed on more than 

14 days before slaughter, or to those commitments that only specify number of livestock delivered 

or commitments that only specify how price will be settled if livestock are delivered. 

319 Packer Owned Enter all livestock slaughtered which were owned, in whole 

or in part, more than 14 days by your firm or its subsidiaries. 

Your firm’s parent or ultimate parent firm, or another firm 

owned, in whole or in part, by your firm’s parent or ultimate 

parent firm. 

320 From other packers Enter all livestock slaughtered that were procured from other 

packers through committed supply arrangements more than 

14 days before slaughter. 

321 All other sources Enter all other livestock slaughtered that were procured 

through committed supply arrangements more than 14 days 

before slaughter, not entered in lines 319 or 320. 

322 Total Committed 

Procurement 

Enter column totals of lines 319 through 321. 

323 From Other Packers Enter all livestock slaughtered that were procured from other 

packers through non-committed supply arrangements, which 

procure 14 days or less before slaughter. 

324 Direct Enter the number of head procured directly at the packing 

plant, buying stations, feedlots, etc., from non-committed 

supply arrangements, which procure 14 days or less before 

slaughter. 

325 Through Public Markets Enter the number of head procured through public markets 

from non-committed supply arrangements, which were 

procured 14 days or less before slaughter. 

326 Total Non-Committed 

Procurement 

Enter column totals of lines 323 through 325. 

327 Livestock Sold For each category of livestock procured but not slaughtered, 

enter the number of head sold during the reporting period. 

328 Dead or Condemned For each category of livestock procured but not slaughtered, 

enter the number of head that died or were condemned 

during the reporting period. 

329 Total Enter column totals of lines 327 and 328. 

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Line No. Subject Instruction 

330 Total Slaughter For each category of livestock, add lines, 318, 322, 326, then 

subtract line 329; enter as Total Slaughter. 

331 Number Paid on 

Carcass Basis/Dressed 

Weight 

For each category of livestock, enter total number of 

livestock slaughtered that were purchased and paid for on a 

dressed weight or a carcass merit basis (i.e., other than liveweight purchases) 

332 Meat Purchased 

Externally 

For each category of livestock, enter total pounds of meat in 

thousands that are purchased externally or transferred in 

from another plant for processing at your plant during the 

reporting period. 

333 Total Products Shipped For each category of livestock, enter total pounds of 

processed meat in thousands, excluding offal, shipped from 

your plant during the reporting period. 

FINANCIAL INFORMATION – SECTION 4 

401 Number of days 

livestock purchased 

Enter the number of days livestock was purchased during the 

reporting year. 

402 Livestock purchased for 

feeding 

Enter the gross dollar value of all livestock purchased for 

feeding. 

403 Livestock purchased for 

slaughter 

Enter the gross dollar value of all livestock purchased for 

slaughter. 

404 Total value livestock 

purchased 

Total amount of lines 402 plus 403. This should be equal to 

line 603. 

405 

through 

409 

Name, Address, City, 

State, Zip+4, Contact 

Name, Contact Number 

Enter the name, mailing address, contact name, and contact 

telephone number of the financial institution used for 

livestock payments. 

410 Accounts 

Receivables/Inventories 

committed as collateral 

Check the appropriate box indicating whether or not any 

Accounts Receivable and/or Inventories, or any part thereof, 

have been pledged or assigned as collateral under a financing 

or loan agreement. 

411 Violation of Financial 

Agreement 

Check appropriate box indicating whether you received 

notification you were in violation of any of the terms, 

conditions, and/or covenants of your financial agreement. 

412 Waiver Provided If line 411 is “Yes”, check appropriate box indicating 

financial institution provided a waiver. 

413 Financial Institution 

same for livestock 

payments and loan 

agreements 

Check the box if using the same financial institution for 

livestock payments and financial or borrowing agreements. 

If not checked, complete lines 414 through 418 with 

appropriate information. 

414 

through 

418 

Name, Address, City, 

State, Zip+4, Contact 

Name, Contact Number 

Enter the name, mailing address, contact name, and contact 

telephone number of the financial institution used for 

financial or loan agreements. 

Form PSD 3004 Expires 01/31/2025 Page 5 of 9
 

Line No. Subject Instruction 

419 Livestock Trust Ratio To calculate your Livestock Trust ratio, add Cash, ShortTerm Securities (Certificate of Deposits, Money Market 

Accounts, etc.) Account Receivables, Livestock, Meat 

Inventories and Notes and Loans Receivables together, as 

of the analysis date. Divide this number by the amount of 

livestock Account Payables as of the analysis date. Enter 

this amount. (Add lines 501, 502, 505, 506, 507, and 512 

and divide by line 523)

STATEMENT OF ASSETS, LIABILITIES AND EQUITY – SECTION 5 

This section must be completed on this form. Include only the Assets, Liabilities and Net Worth of 

the reporting Entity. If available, you may provide financial statements as an attachment to the 

fully completed annual report form. 

NOTE: If you ONLY provide custom slaughter, and/or your livestock purchase volume is under $500k, 

you do not need to complete sections 5 and 6. 

501 Cash Enter the total book balances of all bank accounts. An 

overdraft should be reported on line 522. 

502 Current Cash 

Equivalents 

Enter the dollar value of any current cash investments 

(money market accounts, securities, CD’s, etc.). Include 

only those marketable securities that represent the cash 

available for current operations and not otherwise pledged as 

security. 

503 Trade Accounts 

Receivable from 

Owners, Officers, and 

Affiliated Companies 

Enter the dollar amounts owed by owners, officers, or 

affiliated companies as a result of delivering goods or 

services and extending credit in the ordinary course of 

business. 

504 Accounts Receivable 

from All Others 

(Sources Not Related to 

Company) 

Enter the dollar amounts owed by customers as a result of 

delivering goods or services and extending credit in the 

ordinary course of business. 

505 Total Accounts 

Receivable-Net (Due in 

1 year or less) 

Enter the sum total of lines 503 and 504. 

506 Livestock Inventory Enter the dollar amount of livestock inventory 

507 Meat and Meat Food 

Products Inventory 

Enter the dollar amount of meat and meat food products 

inventory. 

508 Other Inventory Enter any merchandise, raw materials, work in process, 

finished goods, operating supplies and ordinary maintenance 

materials and parts other than livestock, or meat and meat 

products to be consumed in the business during the next 

year. 

509 Total Inventories Enter the sum total of lines 506 through 508. 

510 Notes Receivable from 

Owners, Officers, 

Related Entities 

Enter the total dollar value owed to the company by owners, 

officers, or related entities that is due in 1 year or less. 

511 Notes Receivable from 

All Others (Sources Not 

Related to Company) 

Enter the total dollar value owed to the company by other 

than owners, officers or related entities that is due in 1 year 

or less. 

Form PSD 3004 Expires 01/31/2025 Page 6 of 9
 

Line No. Subject Instruction 

512 Total Notes and Loans 

Receivable (Due in 1 

year or less) 

Enter the sum total of lines 510 and 511. 

513 Advances on Livestock Enter the dollar value of cash advances given for the 

purchase of livestock. 

514 Other Current Assets Enter the dollar value of prepaid expenses and other assets 

expected to be converted to cash or sold or consumed during 

the next year. 

515 Total Current Assets Enter the sum total of lines 501, 502, 505, 509, 512, 513 and 

514. 

516 Plant, Property and 

Equipment 

Enter the dollar value of land, buildings, plant, equipment 

and amortizable assets less accumulated depreciation and 

amortization. 

517 Investments in 

subsidiaries and related 

companies 

Enter the total dollar value of any investments in subsidiaries 

and related companies. 

518 Due from owners, 

officers and related 

entities 

Enter the dollar value due from owners, officers, and related 

entities that is expected to be received in more than 1 year 

from the reporting date of this report. 

519 Other Assets Enter the total dollar value of all other assets expected to be 

converted to cash or sold or consumed in more than 1 year 

from the reporting date of this report. 

520 Total Other Assets Enter the sum total of lines 517 through 519. 

521 Total Assets Enter the sum total of lines 515, 516 and 520. 

522 Overdraft Enter the total overdraft balances of all bank accounts. 

523 Livestock Payables Enter the total dollar amount you owe for livestock. 

524 Other Payables to 

Owners, Officers, and 

Related Entities 

Enter the total dollar amount you owe to owners, officers, 

and related entities, for other than livestock. (Due in one year 

or less.) 

525 Other Payables (Sources 

Not Related to 

Company) 

Enter the total dollar amount you owe to all vendors for 

other than livestock, meat, and meat products. (Due in one 

year or less.) 

526 Total Trade Accounts 

Payables 

Enter the sum total of lines 523, 524, and 525 

527 Amount due to owners, 

officers, or related 

entities, 1 year or less 

Enter dollar amount of notes and loans due by you to 

owners, officers, and related entities in 1 year or less. 

528 Amount due to others 1 

year or less (Sources not 

Related to Company) 

Enter the dollar amount of notes and loans due by you to 

other than owners, officers, and related entities in 1 year or 

less. 

529 Total Current Maturities 

of Long-Term Debt 

Enter the sum total of lines 527 and 528. 

530 Other Current Liabilities Enter the total dollar value of any accrued liabilities and 

other current liabilities due within 1 year of the reporting 

date of this report. 

531 Total Current Liabilities Enter the sum total of lines 522, 526, 529 and 530. 

Form PSD 3004 Expires 01/31/2025 Page 7 of 9
 

Line No. Subject Instruction 

532 Amount due to owners, 

officers, or related 

entities, after 1 year 

Enter the total dollar value of notes, mortgages, bonds, and 

installments that are payable to owners, officers, and related 

entities after 1 year. 

533 Amount due to others 

after 1 year (Sources 

Not Related to 

Company) 

Enter the total dollar value of notes, mortgages, bonds, and 

installments that are payable to other than owners, officers, 

and related entities after 1 year. 

534 Total Long-Term Debt, 

Less Current Maturities 

Enter the sum total of lines 532 and 533. 

535 All Other Liabilities Enter all other liabilities owed after 1 year. 

536 Total Liabilities Enter the sum total of lines 531, 534, and 535. 

537 Owner’s Equity 

(Unincorporated) 

If unincorporated, enter the dollar value of the owner’s net 

worth (should equal line 521 less line 536). 

538 Stock Issued 

(Incorporated) 

If incorporated, enter the dollar value of stock issued. 

539 Additional paid-in 

capital 

If incorporated, enter the dollar value of any additional paidin capital. 

540 Retained Earnings If incorporated, enter the retained earnings. 

541 Total Equity Enter the sum of lines 537 through 540 (should equal line 

521 less line 536). 

542 Total Liabilities and 

Equity 

Enter the sum total of lines 536 and 541 (should equal line 

521). 

STATEMENT OF REVENUE AND EXPENSES – SECTION 6 

601 Net Sales Enter the value of gross sales less sales returns and 

allowances. 

602 Opening Inventory Enter the dollar amount of inventory at the beginning of the 

reporting period. 

603 Livestock Purchases Enter the dollar amount of livestock purchases during the 

reporting period (this should equal line 404). 

604 Meat and Meat Products 

Purchases 

Enter the dollar amount of meat and meat products 

purchased during the reporting period. 

605 Other Purchases Enter the dollar amount of all other purchases during the 

reporting period. 

606 Subtotal Enter the sum of lines 602 through 605. 

607 Closing Inventory Enter the dollar amount of inventory at the end of the 

reporting period. 

608 Total Cost of Sales Subtract line 607 from 606. 

609 Gross Profit Subtract line 608 from line 601. 

610 Manufacturing Enter the dollar amount of manufacturing expenses incurred 

during the reporting period. This includes all direct costs 

related to your slaughtering and process operations. 

611 General, Sales, and 

Administrative 

Enter the dollar amount of all General, Sales, and 

Administrative expenses incurred during the reporting 

period. 

612 Depreciation and 

Amortization 

Enter the dollar amount of depreciation and amortization 

during the reporting period. 

613 Total Operating 

Expenses 

Enter the sum of lines 610 through 612. 

Form PSD 3004 Expires 01/31/2025 Page 8 of 9
 

Line No. Subject Instruction 

614 Operating Income or 

Loss 

Subtract line 613 from line 609; enter the difference as 

Operating Income (+) or Loss (-). 

615 Other Additions to 

Income 

Enter any other additions to income during the reporting 

period. 

616 Interest Expense Enter the dollar amount of all interest expenses incurred 

during the reporting period as a negative number. 

617 Other Deductions from 

Income 

Enter any other deductions from income during the reporting 

period as a negative number. 

618 Adjustments to 

Operating Income + or -

Enter the sum of lines 615 through 617. 

619 Net Profit or Loss Add line 618 to line 614; enter the sum as Net Profit (+) or 

Loss (-) Before Income Tax. 

CERTIFICATION – SECTION 7 

701 Print Name Print the name of the owner, officer, partner, or member 

responsible for this report. Must be lines in lines 201-205. 

702 Signature The report must be signed by a responsible person listed in 

lines 201-205. 

703 Telephone Enter the telephone number of the person signing the report. 

704 Date Enter the date the report is signed. 

705 Title Enter the title of the person signing the report. 

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