Subtract the total for ending base value from the total for beginning base value. The change in base value is the difference between the established base values. Total change in base value of each category is summed in item 33. Accrual adjustments to revenue are included in this item. For example the beginning accounts receivable is subtracted from the ending accounts receivable and the difference is included in item 34.
Proportion expenses to different enterprises if multiple enterprises exist.
For example, only change the cow-calf enterprise for the purchased feed that was used by the enterprise. Do not charge for purchased feed that was used by the backgrounding enterprise. Categorize expenses if possible. Include in the Labor, Management, Family Living category an expense for the labor the family members contributed to the cow-calf enterprise. The value should approximate the amount that would have been paid to a non-family member to perform the same job.