Table 5.4
General approach to estimation of accrued net income of farm operators from farm production, 2000

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Description of steps Millions of dollars
Farm cash receipts (including CWB1 and government program payments) 32,728
+ Farm income in kind 149
+ Business investment in farm-held inventories 79
= Gross income of farm operators 32,956
- Farm operating expenses and depreciation charges 30,945
= Net income of farm operators  2,011
- Farm corporate profits before taxes 664
= Net income of unincorporated farm operators from farm production 1,347
- Ajustment of CWB1 profits and government program payments -104
= Accrued net income of unincorporated2 farm operators from farm production 1,243

1. Canadian Wheat Board

2. The term unincorporated is omitted from the heading in Table 1, line 5 of National Income and Expenditure Accounts, catalogue no. 13-001.

Source: Guide to the Income and Expenditure Accounts, Statistics Canada, catalogue no.13-017-X