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4. The Economic, Legal, and Tax Implications of An Oil Lease

Breakout Sessions

Kansas top rate 6.45% Crop Damages • Ordinary income … done to livestock, growing crops, improvements, structures … on said land in order to insure that said water well is not …

2013 Association Summary Detailed Cost - Farm Type Northeast

Detailed Cost-Farm Type

Crop Non-Irrigated 152 Farms 12471219 Harv … Farms 12471219 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 25,835 21.19 20.71 7,3847,384Crop Mach Repair 7,384 6.06 5.92 636636Irrigation …

2013 Association Summary Detailed Cost-Farm Type South Central

Detailed Cost-Farm Type

Crop Non-Irrigated 153 Farms 18621771 Harv … Farms 18621771 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 33,976 19.19 18.24 5,2875,287Crop Mach Repair 5,287 2.99 2.84 2,8632,863Irrigation …

2012 Association Summary Detailed Cost-Farm Type South Central

Detailed Cost-Farm Type

Crop Non-Irrigated 202 Farms 18101735 Harv … Farms 18101735 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 32,489 18.73 17.95 4,2304,230Crop Mach Repair 4,230 2.44 2.34 2,8052,805Irrigation …

2010 Association Summary Detailed Cost-Farm Type South Central

Detailed Cost-Farm Type

Crop Non-Irrigated 230 Farms 17691715 Harv … Farms 17691715 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 30,263 17.64 17.11 3,3633,363Crop Mach Repair 3,363 1.96 1.90 1,7501,750Irrigation …

2016 South-Central Association Detailed Cost Summary - Farm Type

Detailed Cost-Farm Type

Crop Non-Irrigated 93 Farms 19451802 Harv … Farms 19451802 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 27,276 15.14 14.03 6,9856,985Crop Mach Repair 6,985 3.88 3.59 846846Irrigation …

2018 South Central Association Summary - Detailed Cost Summary – Farm Type

Detailed Cost-Farm Type

Crop Non-Irrigated 84 Farms 19621843 Harv … Farms 19621843 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 31,436 17.06 16.02 6,9966,996Crop Mach Repair 6,996 3.80 3.57 1,1331,133Irrigation …

2019 Southwest Association Summary - Detailed Costs-Farm Type

Detailed Cost-Farm Type

Crop Non-Irrigated 14 Farms 24733516 Harv … Farms 24733516 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 12.36 17.56 12,73012,730Crop Mach Repair 12,730 3.62 5.15 524524Irrigation …

2020 Southwest Association Summary - Detailed Cost - Farm Type

Detailed Cost-Farm Type

Crop Non-Irrigated 12 Farms 22503454 Harv … Farms 22503454 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 17.87 27.42 10,58310,583Crop Mach Repair 10,583 3.06 4.70 1,0041,004Irrigation …

2021 Southwest Association Summary - Detailed Cost - Farm Type

Detailed Cost-Farm Type

Crop Non-Irrigated 12 Farms 20402904 Harv … Farms 20402904 Harv Acre Crop AcreCrop Total Livestock TotalTotal … 19.23 27.37 17,38417,384Crop Mach Repair 17,384 5.99 8.52 412412Irrigation …

Ag Policy
-Farm Bill
--One Big Beautiful Bill Act (OB3)
--2018 Farm Bill
-2020/2021 ARC-County Projections
-Foreign Holdings of U.S. Agricultural Land
--Detailed Kansas Data based on Separation of Energy Leases and Other Holdings
--Nationally Reported Foreign Holdings of U.S. Agricultural Land Data
-Historic Net Crop Insurance Payments
-ARC-CO Historical Payment Maps
-Kansas ARC/PLC Enrollment Maps
-Livestock Policy
--Fed Cattle Market Transparency
--Packers and Stockyards Act
--GIPSA's Proposed Rules (Release No. 0326.10)
--Mandatory Country of Origin Labeling
--Mandatory Price Reporting
--Pork Quality Grading System and Wholesale Pork Price Reporting
--Certification of Meat Attributes
-Hemp Resources
-Water Policy
-Ag Policy Links
-2014 Farm Bill
--Commodity Program Papers
--Commodity Program Presentations
--Commodity Program Decision Tools
--Commodity Program Links for Additional Information
--Dairy Program Resources
Agribusiness Management
-Business Development
--Assessing Business Opportunities
--Feasibility Study
---Guidelines
---Lists of Consultants
--USDA VADG Templates and Instructions
--Value Added Reference Guide
---Section 1: What's Value-Added?
---Section 2: Considering Cooperatives
---Section 3: USDA: Understanding Cooperatives
---Section 4: Starting Your Business
---Section 5: Directories and Assistance
-Macro and Global Economic Perspectives
-USDA METSS Project
-Agribusiness Papers
-Agribusiness Links
Budgeting
FinPack
-Training Resources
-Resources for Working with Producers
--Section 1: Program and Procedures
--Section 2: Gathering Financial Information
--Section 3: Developing a Balance Sheet
--Section 4: Enterprise Budgeting
--Section 5: Long-Range Planning (FINLRB)
--Section 6: Cash Flow Planning (FINFLO)
--Section 7: Interpreting Financial Statement Results
--Section 8: Miscellaneous Information
Crop Insurance
-Risk Management Strategies
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-Crop Links
Farm Financial Management Page
-Presentation Material
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Farm Profitability
Managing Risk and Marketing Grain in 2021 - Presentations
News
-KSRN Radio Interviews
-Recent Videos
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-Position Announcements
-Newspapers and Magazines
Enterprise Summary
-Non-Irrigated Crops
--Corn
--Soybeans
--Wheat
--Grain Sorghum
--Alfalfa
--Sunflowers
--Oilseed Sunflowers
--Cotton
--Corn Silage
--Brome Hay
--Cane Hay-Sudan
--Oats
--Sorghum Silage
--Sudan-Cane Hay
--Conservation Reserve Program (CRP)
--Prairie Hay
--Double-Crop Soybeans
--Double-Crop Grain Sorghum
--Double-Crop Cane Hay
--Double-Crop Sorghum Silage
--Double-Crop Sunflowers
--No-Till Corn
--No-Till Soybeans
--No-Till Wheat
--No-Till Grain Sorghum
--No-Till Oilseed Sunflowers
--No-Till Sorghum Silage
--No-Till Cane Hay-Sudan
--No-Till Sunflowers
--No-Till Corn Silage
--Reduced-Till Corn
--Reduced-Till Soybeans
--Reduced-Till Wheat
--Reduced-Till Grain Sorghum
--Reduced-Till Cane Hay - Sudan
--Full-Till Corn
--Full-Till Soybeans
--Full-Till Wheat
--Tilled Corn
--Tilled Soybeans
--Tilled Grain Sorghum
--Tilled Wheat
--Strip-Till Corn
--Food-Grade Soybeans
-Summaries by Region
--All Livestock and Crop Enterprises
-Profit Thirds
--Non-Irrigated Corn
--Non-Irrigated Soybeans
--Non-Irrigated Wheat
--Non-Irrigated Grain Sorghum
--Non-Irrigated Alfalfa
--Non-Irrigated Brome
--Non-Irrigated Corn Silage
--Non-Irrigated Sorghum Silage
--Non-Irrigated Sudan Cane Hay
--Prairie Hay
--Conservation Reserve Program (CRP)
--Non-Irrigated Double-Crop Soybeans
--Non-Irrigated Full-Till Soybeans
--Non-Irrigated Full-Till Wheat
--Non-Irrigated Reduced-Till Corn
--Non-Irrigated Reduced-Till Soybeans
--Non-Irrigated Reduced-Till Grain Sorghum
--Non-Irrigated Reduced-Till Wheat
--Non-Irrigated No-Till Corn
--Non-Irrigated No-Till Soybeans
--Non-Irrigated No-Till Grain Sorghum
--Non-Irrigated No-Till Wheat
--Non-Irrigated NT Wheat
--Non-Irrigated No-Till Sudan Cane Hay
--Non-Irrigated Tilled Corn
--Non-Irrigated Tilled Soybeans
--Non-Irrigated Tilled Wheat
--Non-Irrigated Tilled Grain Sorghum
--Irrigated Corn
--Irrigated Soybeans
--Irrigated Wheat
--Irrigated Grain Sorghum
--Beef Cows Sell Calves
--Beef Cows Sell Feeders
--Beef Cows Sell Calves Spring Calving
--Beef Cows-Sell Feeders - Spring Calving
--Beef Backgrounding
--Beef Backgrounding-Finishing
--Dairy
-Livestock
--Beef Cows Sell Calves
--Beef Cows Sell Calves Spring Calving
--Beef Cows Sell Calves Fall Calving
--Beef Cows Sell Feeders
--Beef Cows Sell Feeders Spring Calving
--Beef Backgrounding Finishing
--Beef Cows SpringCalving vs. Fall Calving
--Beef Cows Sell Calves (State Average)
--Beef Cows Sell Calves (SE Kansas Average)
--Beef Cows Sell Fats
--Beef Finishing
--Beef Grazing
--Beef Backgrounding
--Dairy
--Sow and Litter
--Sows Sell Market Hogs
--Swine Fattening
--Swine Finishing
--Livestock Charts
--Feeder Pig Finishing
--Contract Turkeys
--Contract Turkeys SE Kansas
--Dairy Cows
-Effective Prices
--Corn
--Grain Sorghum
--Major Crops (Corn Wheat Soybeans Grain Sorghum)
--Major Dryland Crops (Corn Wheat Soybeans Grain Sorghum)
--Alfalfa
--Non Irrigated Crops
--Soybeans
--Sunflowers
--Wheat
-Enterprise Profit Center Summary
-Historical Net Return Charts
--Beef Cowherd Sell Calves and Sell Feeders
--Beef Grazing
--Irrigated Crops (wheat corn soybeans) average vs.
--Beef Backgrounding Finishing
--Beef Backgrounding
--NonIrrigated Crops (wheat corn soybeans grain sorghum alfalfa) average vs.
--Dairy Cows
--Sow and Litter Sell Market Hogs
-Effective Price Charts
--Grain Sorghum
--Major Dryland Crops (Corn Wheat Soybeans Grain Sorghum)
--Soybeans
--Wheat
--Corn
--Alfalfa
-Historical Net Returns
--Cow Calf Returns
--Beef Grazing
--Crop Net Returns per Acre
--Dairy and Swine Returns
--Beef Cowherd Sell Feeders
--Beef Cowherd Sell Calves
--Backgrounding and Background to Finish Returns
--Beef Backgrounding
--Beef Backgrounding Finishing
--Irrigated Crops (wheat corn soybeans) average vs.
--Dairy Cows
--NonIrrigated Crops (wheat corn soybeans grain sorghum alfalfa) average vs.
--NonIrrigated Crops (wheat corn soybeans milo alfalfa) average vs.
--Sow and Litter Sell Market Hogs
-Irrigated Crops
--Wheat Sprinkler
--Grain Sorghum All
--Grain Sorghum Flood
--Grain Sorghum Sprinkler
--Pinto Beans
--Irrigated Grain Sorghum
--Corn Silage Sprinkler
--Corn Flood
--Corn Silage
--Corn Silage All
--Irrigated Soybeans
--Soybeans All
--Sunflowers Oil
--Irrigated Wheat
--Wheat All
--Wheat Flood
--Sunflowers Confectionary
--Sunflowers
--Soybeans Flood
--Soybeans Sprinkler
--Sudan
--Sudan Cane Hay
--Corn All
--Corn Sprinkler
--Irrigated Corn
--Alfalfa Sprinkler
--Cane Hay Sudan
--Alfalfa All
--Alfalfa Flood
--Irrigated Alfalfa
Events
-Ag Lenders Conference
--2025 Ag Lenders Conference Presentations
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--2018 Ag Lenders Conference Presentations
--2017 Ag Lenders Conference Presentations
--2016 Ag Lenders Conference Presentations
-Crop Insurance Workshop
--2025 Kansas Crop Insurance Presentations
--2024 Kansas Crop Insurance Presentations
--2023 Crop Insurance Workshop Presentations
--2022 Crop Insurance Workshop Presentations
--2021 Crop Insurance Workshop Presentations
--2020 K-State Crop Insurance Workshop Presentations
--2020 Crop Insurance Workshop Presentations
--2019 Crop Insurance Workshop Presentations
--2018 Crop Insurance Workshop Presentations
--2017 Crop Insurance Workshop Presentations
--2016 Crop Insurance Workshop Presentations
--2015 Crop Insurance Workshop Presentations
-Risk and Profit Conference
--Previous Conference Proceedings
---2002
----General Sessions
----Breakout Sessions
---2003
----General Sessions
----Breakout Sessions
---2004
----General Sessions
----Breakout Sessions
---2005
----General Sessions
----Breakout Sessions
---2006
----General Sessions
----Breakout Sessions
---2007
----General Sessions
----Breakout Sessions
---2008
----General Sessions
----Breakout Sessions
---2009
----General Sessions
----Breakout Sessions
---2010
----General Sessions
----Breakout Sessions
---2011
----General Sessions
----Breakout Sessions
---2012
----General Sessions
----Breakout Sessions
---2013
----General Sessions
----Breakout Sessions
---2014
----General Sessions
----Breakout Sessions
---2015
----General Sessions
----Breakout Sessions
---2017
----General Sessions
----Breakout Sessions
---2018
----General Sessions
----Breakout Sessions
---2019
----General Sessions
----Breakout Sessions
---2020 Risk and Profit Conference Presentations
---2021
----General Sessions
----Breakout Sessions
---2021 Mini-Risk and Profit Conference Presentations
---2021 Risk and Profit Conference Recordings
---Risk and Profit Online Mini-Conference Presentations
---2022 Risk and Profit Conference Recordings
---2022
----Breakout Sessions
----General Sessions
---2023
----General Sessions
----Breakout Sessions
---2023 Risk and Profit Conference Recordings
---2024
----General Sessions
----Breakout Sessions
---2025
----General Sessions
----Breakout Sessions
--Risk and Profit Conference Presentations
---General Session Presentations
---Breakout session presentations
-2018 Farm Bill Meetings
--2018 Farm Bill Meetings Presentations
-Farming For the Future Conferences
--Farming for the Future Presentations
-Kansas Landowners Conference
Ag Law and Human Resources
-Ag Law Issues
-Compensation
-Employee and Employer Forms
-Labor Law
-Management
Association Summary
-Summary
-Net Farm Income-Quartiles
-Farm Type
-Value of Farm Production
-Age of Operator
-Acreage
-Census Acres
-Business Entity
-Capital Managed
-Adjusted Expense Ratios
-Economic Expense Ratios
-Detailed Cost-Summary
-Detailed Cost-Farm Type
-Family Living
-Summary Book - All Counties
County Summary
Crops
Grain Marketing
-Grain Market Outlook
-Grain Marketing Presentations
-Grain Marketing Publications
--International Grain Markets
--Marketing Publications
--Price Risk Publications
-Grain Supply and Demand (WASDE)
--Corn Supply & Demand Charts
--Grain Sorghum Supply & Demand Charts
--Soybean Supply & Demand Charts
--Wheat Supply & Demand Charts
--Spreadsheets with WASDE data
-Cash Prices & Marketing Strategies
-Variable Storage Rates (VSR)
Production Economics
-Energy
-Farm Management Guides
--FM Livestock
---2025 Livestock Budgets
---2024 Livestock Budgets
---2023 Livestock Budgets
---2022 Livestock Budgets
--Budgeting
--Financial Management
--Insurance
--Labor
--Land Economics
--Miscellaneous
--Public Policy
--Other Material
-Prices and Price Forecasts
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Machinery
-Farm Machinery Papers
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--Harvest Progress
--Planting Progress
--Emergence Progress
--Remaining Physiological Progress
-Precision Ag and Technology Articles
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Finance & Business Planning
-Financial Statements and Ratios
-Financial Management
-Farm Business and Transition Planning
-Research Papers and Presentations
Livestock & Meat Marketing
-Cattle Finishing Returns
-Connecting Livestock Producers with Recent Economic Research (CLPER)
-Cross-Subject Areas
--Animal Health
--Animal ID & Traceability
--Animal Well-Being
--Food Safety
-In the Cattle Markets (LMIC)
-Livestock & Hay Charts
--Basis Charts
--Forecast Price Charts
--Price Charts
--Weekly Slaughter Charts
--Cattle on Feed Charts
--Hay Price Charts
--Meat Trade Charts
--Share of US Meat Exports
--Livestock Feeding Returns Charts
-Livestock Marketing Extension Bulletins
--Marketing Strategies and Livestock Pricing
---Fed Cattle Pricing
---Feeder Cattle Pricing
---Hog Pricing
---Marketing Strategies
--Price Risk
---Price Risk Management
---Hedging & Options
---Basis
---Technical & Fundamental Analysis
--Trade and Demand
---Industry Economics & Trade
---Livestock & Meat Demand
-LRP Insurance
-Meat Demand
--Meat Demand Research Studies
--Monthly Domestic Meat Demand Indices
--Monthly Export Meat Demand Indices
--Monthly Meat Demand Monitor, Methods, and Supporting Information
---Monthly Meat Demand Monitor
---Methods and Supporting Information
---Academic Papers using MDM Data
---Use in Government Testimony
---Examples of Media Coverage
--Monthly Meat Demand Monitor and Supporting Information - Prior Years
---Monthly Meat Demand Monitor (Prior Years)
---Methods and Supporting Information (Prior Years)
-Production Economics
--Beef Cattle
--Limit-Feeding Stockers
--Swine
--Dairy
--Other Species
-U.S. Export Meat Sentiment
Farm Management
-Decision-Making Tools
--Wind Energy Leases
-Land Buying and Valuing
--Land Use Value Research
-County Level Land Values and Rents
-Land Rental Rates
-Leasing Papers and Presentations
-Land Leasing Forms
KFMA
-KFMA Newsletters
-KFMA Research
-Executive Summary
-State Summary
--Summary
--Net Farm Income - Quartile
--Farm Type
--Value of Farm Production
--Age of Operator
--Acreage
--Census Acres
--Business Entity
--Capital Managed
--Adjusted Expense Ratios
--Economic Expense Ratios
--Detailed Cost - Summary
--Detailed Cost - Farm Type
--Family Living
--Annual Book
-Family Living Expenses - Articles
2018 Extension Outlook Conference