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Farmers Audit Techniques Guide (ATG) - Table of Contents |
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Publication Date - July, 2006
NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.
This Audit Techniques Guide (ATG) is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below. To print the entire ATG please refer to the PDF version.
Table of Contents
Chapter One: Audit Flow
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The Structural Analysis
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Choice of Entity
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The Crop Map
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Using Industry Averages
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Interview Questions
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Tour of Business
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Crop Accounting Records
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Crop Loans
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Crop Contracts
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Grower Statements
Chapter Two: Income
Chapter Three: Basis on Farm Assets
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Alternative Minimum Tax (AMT) Adjustment
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IRC § 179 Deduction
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IRC § 179 Recapture
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Special Depreciation Allowance
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1245 Property
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Mineral Rights
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Water Rights
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Cost Depletion
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Percentage Depletion
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Commodity Bases
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Basis on Farm Assets - Potential Issues
Chapter Four: Expenses
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Deposits or Payments
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Prepaid Expenses
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Land Preparation
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Uniform Capitalization
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Chapter Five: Cotton
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Yields and Prices
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Planting and Growing
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Ginning
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Storage
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Sales
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Government Programs
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CCC Loans
Chapter Six: Raisin Grapes
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Sources of Information
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Grape Use, Raisin Production, and Raisin Varieties
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The Industry Stakeholders
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Raisin Grower/Packer Contract for Raisin Delivery
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Concept of “Free Tonnage”
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Concept of “Price Per Ton”
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Interplay of Grower Receipt Requirements… “Real World” Considerations
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Raisin Receipts
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Patronage Dividends
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RAC Payments
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