US EditionAgriStability: comparing the optional and default reference margins - Agriculture Financial Services Corporation
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AgriStability: comparing the optional and default reference margins - Agriculture Financial Services Corporation
The optional reference margin (ORM) simplifies reporting for the reference period as accrual and inventory details are not required. The farm income reported for tax purposes, along with accrual, and inventory details for the program year are still required but only if the participant is in a claim position. Participants have until April 30 to select the optional reference margin. As accrual adjusted reference margin (AARM) is the default method…
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