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MANAGEMENT

Read how to improve your supervision of employees, financial matters, identification and record keeping. Learn more about land use issues that affect your operation.

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Editor’s note: This article is part two in a three-part series.

In the first article in this series of three, we discussed the difference between unit cost of production (UCOP) and break-even price, and contend the two are not interchangeable.

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The Small Business Administration (SBA) issued two new interim final rules (IFR) on Jan. 7 and for the first time finally addressing Paycheck Protection Program (PPP) loans for farmers and ranchers.

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This can be a busy time of year for many farmers and ranchers. Calving season may be in full swing, feeding and other chores are carried out in cold weather, and tax returns are completed and filed. In addition, there are a plethora of meetings, conferences and other educational opportunities.

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I am 100% serious when I tell people that I learn more about QuickBooks from the people I teach than the classes themselves. Throughout my travels and conversations, I have found a few things that help me in my year-end tax planning that you may find useful as well.

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“There’s one commonality with every cattleman I’ve talked to – they are all seeking higher productivity because they know it’s essential for profitability,” says rancher Deb Brown, who is president of the Irish Black Cattle Association.

Deb Brown and Larry Licking founded Long Pines Land and Livestock in the far northwest corner of South Dakota, along the Montana border and only a few miles from North Dakota. Deb’s son, Sterling, is an active part of Long Pines, taking on more of the day-to-day management.

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Seedstock buy-back programs are popular for customers and breeders alike. Commercial producers receive higher prices for high-quality cattle, with a ready market for superior calves.

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