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Farmer sitting inside the cab of a green tractor parked inside a machine shed.

Bookwork, The Missing Management Component: Depreciation Determination and Use

Another component of determining net income is depreciation. This is one component of the Schedule F that many understand the least. Typically, the most use it gets is to minimize income tax through accelerated tax depreciation under section 179.

A male with three female farm administrators reviewing a binder of financial records. Courtesy: USDA

Bookwork, The Missing Management Component: Balance Sheet Valuations

The financial crash of the 1980’s has been attributed to changes in producer’s balance sheets, due to a decline in land prices. After this time, a two-column balance sheet was developed to help prevent that type of balance sheet collapse from occurring in the future.

A pen and calculator sitting next to an accounting binder.

Bookwork, The Missing Management Component: Consistency of Financial Records

Consistent record keeping will allow for accurate ratios and trend analysis. While operations will change, grow, or contract, having a standard operating procedure will allow for analysis and decision-making.

An uncooked, seasoned whole chicken on a cutting board with fresh vegetables.

Selling Poultry at a Farmers Market in South Dakota

Poultry exemptions can be difficult to interpret. This article was developed to address some of the questions small growers may have regarding poultry exemptions for selling at the farmers market in South Dakota.

A white egg carton against a black background. The carton has read text reading, "Best Before" along with a red seal reading "USDA 'A' Grade".

Selling and Distributing Eggs in South Dakota

If planning to sell eggs in the state of South Dakota, an egg dealer license must be obtained annually. The application for this license can be found and printed from the South Dakota Department of Agriculture’s Form Finder website.

Hands wearing plastic gloves cutting watermelon samples on a white cutting board.

Guidelines for Serving Samples at the Farmers Market

One way to increase sales at the farmers market is to offer samples. Vendors need to plan ahead to make sure they are in compliance with sampling regulations.

Several sealed cartons of apple cider in a red milk crate.

Direct Marketing of Fruit and Processed Fruit Products by Growers and Food Processors at Farmers Markets Within the State of South Dakota (Intrastate)

Growers and food processors that market fruits at the farmers market often have questions regarding the regulations for selling fruit products. The regulations are in place to address the food safety risks associated with different fruit products and the manner in which they are marketed.

Variety of fresh vegetables in blue plastic totes on a table at a farmers market.

Food and Product Regulations for the Farmers Market

Food safety regulations can come from the federal, state or local government. This article provides information on numerous regulatory topics as they apply to vendors and market managers involved with farmers markets.

Two female vendors serving a young girl and boy at a vendor stall at a farmers market.

Decisions for Farmers Market Setup and Operation

Farmers markets are unique because they represent multiple, individual vendors under a single name, location and organizational identity. Before the first selling day, a farmers market will need to do many of the things that each vendor does for their farm. For example, selecting a name and creating a logo for the market.

A male vendor serving a strawberry sample to an older woman at a farmers market stand.

Food Safety from Production to the Farmers Market

Food safety is an important issue at farmers markets. Customers expect the food and products they purchase to be grown and handled so that they will be safe to consume. Vendors have a responsibility to grow and handle food using good food safety practices.