Sep 20, 2014

# The Farm CPA

RSS By: Paul Neiffer, Top Producer

Paul is now part of the fourth generation in America that is involved in farming and hopes the next generation will be involved also. Through his blog he provides analysis and insight to farmer tax questions.

## The Start of The Midwest Crop Tour

Aug 18, 2013

We are at Columbus, Ohio for the start of the Midwest Crop Tour. Tonight, all of the scouts have a meeting to go over the ground rules for the tour. On the Eastern Leg will be 11 routes that cover the area from Columbus to Southern Minnesota. The Western Leg will cover Eastern South Dakota through Eastern Nebraska, Western Iowa and then Southern Minnesota.

The corn data is based upon sampling 60 feet of corn out of a field past the end rows. We then consistently pull the 5th, 8th and the 11th ear. You take the average number of ears in 30 feet (total of 60 feet divided by 2) times the average length of the three ears times the average rows around the ear and then divide by the row spacing.

For example, assume that you end up with 100 ears of corn in the 60 feet counted. The three ears pulled are 6", 7" and 8" long. This averages to 7". Each ear is 16 rows around so that average is 16. The corn is 30" spacing. Therefore, the estimated yield is 50 times 7 times 16 divided by 30 or about 187 bushels per acre.

We also count soybeans at the same time (if possible). We take the total number of plants in 3 feet of row. We then pull 3 plants and get the average number of pods on each plant (1/4" minimum length). We take that average number of pods times the number of plants times 36 divided by the width of the row. For example, assume there are 14 plants in three feet in 15" spaced soybeans and the three plants averaged 60 pods. 60 times 14 times 36 divided by 15 equals 2,106 estimated pods in a 3 foot square plot. This number is published, but no estimated yield is made since the tour is too early for an accurate estimate of the bean crop.

We will be posting to the blog at least once per day and if I can get my IPad to cooperate I will post during the tour each day.

I am also posting directly on Twitter @farmcpa. I did do multiple tweets today on Twitter and had one small embarrassing issue with the Twitter spell checker. For some reason when I tried to spell longer it came out lingerie.

We will keep you posted on our observations.

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