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October 15, 2018
KFMA Newsletters
Difference/Boot Paid $150,000
Depreciable Basis of New Equipment $150,000 … Equipment $150,000 Depreciable Basis of New Equipment $250,000
Section 179 … Devyn Huggans
For over a year, Southeast KFMA Association members have been served by
Devyn Huggans. Devyn is a native of Geneseo, Kansas who has brought her
background in farming and passion for accounting to members in Cowley,
Chautauqua, Elk, and Woodson counties.
Raised on a multi‐generation family crop farm in Rice County, Devyn is very
familiar with yearly ebbs and flows on farms, and the cycles commodities tend to
follow. She graduated from K‐State University with a Bachelor’s and Master’s
degree in Accounting. Before joining KFMA in the El Dorado office, Devyn worked
as an auditor in an accounting firm in Wichita. She sees accounting as the
backbone of farm management and crucial to helping producers make wise
decisions.
Devyn enjoys helping farmers and ranchers plan their operation’s current and
future directions. Each season is unique and she appreciates the variability of the
job and the operations she works with on a daily basis. Seeing experienced
operators plan farm succession, and beginning producers made strides forward
with growth, have been especially rewarding to her in the recent months.
When she isn’t working with producers, Devyn has a wide array of activities she
enjoys. First and foremost is spending time with her husband, Loren, a police
officer and firefighter, and their daughter, Alayna, the boss of the house. Devyn
learned many skills while growing up in Geneseo and still enjoys crocheting,
cooking “country home food,” and reading a historical book today.
KFMA is proud to have Devyn on the team serving our over 2,200 members
across the state! She has jumped head first and made a positive impact for her
members already. If you have not met Devyn, give her a call, ask about her
proficiency with American Sign Language, or inquire as to the secret to her
famous ham and dumplings recipe.
September …
January 1, 1999
Financial Statements and Ratios
Income Statement Terms
Accrual Basis of Accounting is a method … when cash is paid.
Cash Basis of Accounting is a method … inventories. This accrual basis income
reflects the value …
September 1, 2005
LRP Insurance
be insured on an
annual basis. A crop year,
for LRP insurance … purchase LRP
they still have basis risk
(difference between … price risk, but not
against basis risk (this is similar to …
March 2, 2011
exceed $12/cwt (live
animal basis)
4. None of the above
5 … OFFAL VALUE
Live Animal Basis, Weekly
7.50
8.50
9.50
10.50
11.50
12.50
13.50
JAN … LMIC
The futures market implied (basis adjusted) price for
750 …
February 10, 2011
exceed $12/cwt (live
animal basis)
4. None of the above
5 … OFFAL VALUE
Live Animal Basis, Weekly
7.50
8.50
9.50
10.50
11.50
12.50
13.50
JAN … LMIC
The futures market implied (basis adjusted) price for
750 …
February 3, 2011
exceed $12/cwt (live
animal basis)
4. None of the above
5 … OFFAL VALUE
Live Animal Basis, Weekly
7.50
8.50
9.50
10.50
11.50
12.50
13.50
JAN … LMIC
The futures market implied (basis adjusted)
price for 550 …
February 1, 2011
exceed $12/cwt (live
animal basis)
4. None of the above
5 … OFFAL VALUE
Live Animal Basis, Weekly
7.50
8.50
9.50
10.50
11.50
12.50
13.50
JAN … LMIC
The futures market implied (basis adjusted)
price for 550 …
March 15, 2016
Risk Management Strategies
option for the other crop basis. The odds are nearly 100 …
September 22, 2014
Risk Management Strategies
revenue, and farmers bear the basis
risk. Large farms are the …
February 18, 2014
Risk Management Strategies
futures prices plus an expected basis. The 2013 MYA price
is …