This database provides detailed estimates of farm gross income and production expenses and of several different measures of net farm income. All figures are in current dollars.  Estimates for 2001 forward reflect the results of the comprehensive revision to the national income and product accounts (NIPAs) released in July 2013. This will create a temporary break in BEA's time series for earlier years. 

Farm gross income consists of estimates for several items: Cash receipts from the marketing of crops and livestock; income from other farm-related activities, including recreational services and the sale of forest products; government payments to farmers; the value of food and fuel produced and consumed on farms; the gross rental value of farm dwellings; and the value of the net change in the physical volume of farm inventories of crops and livestock.

Production expenses (including the expenses associated with farm dwellings) consist of purchases of feed, livestock, seed, fertilizer and lime, and petroleum products; hired farm labor expenses (including contract labor); and all other production expenses, including depreciation, interest, rent, taxes, and the repair and operation of machinery.

• Cibola, NM was separated from Valencia in June 1981; Valencia includes Cibola through the end of 1981
• La Paz County, AZ was separated from Yuma County on January 1, 1983. The Yuma, AZ MSA contains the area that became La Paz County, AZ through 1982 and excludes it beginning with 1983
• Shawano, WI and Menominee, WI are combined as Shawano (incl. Menominee), WI for the years prior to 1989
• Broomfield County, CO, was created from parts of Adams, Boulder, Jefferson, and Weld counties effective November 15, 2001. Estimates for Broomfield county begin with 2002

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• Estimates for 1979 forward reflect Alaska Census Areas as defined by the Census Bureau; those for prior years reflect Alaska Census Divisions as defined in the 1970 Decennial Census.  Estimates from 1988 forward separate Aleutian Islands Census Area into Aleutians East Borough and Aleutians West Census Area. Estimates for 1991 forward separate Denali Borough from Yukon-Koyukuk Census Area and Lake and Peninsula Borough from Dillingham Census Area. Estimates from 1993 forward separate Skagway-Yakutat-Angoon Census Area into Skagway-Hoonah-Angoon Census Area and Yakutat Borough. Estimates from 2008 forward separate Skagway-Hoonah-Angoon Census Area into Skagway Borough and Hoonah-Angoon Census Area. Estimates from 2009 forward separate Wrangell-Petersburg Census Area into Petersburg Census Area and Wrangell City and Borough.  In addition, a part of the Prince of Wales-Outer Ketchikan Census Area was annexed by Ketchikan Gateway Borough and part (Meyers Chuck Area) was included in the new Wrangell City and Borough. The remainder of the Prince of Wales-Outer Ketchikan Census Area was renamed Prince of Wales-Hyder Census Area
• Virginia combination areas consist of one or two independent cities with 1980 populations of less than 100,000 combined with an adjacent county. The county name appears first, followed by the city name(s).  Separate estimates for the jurisdictions making up the combination area are not available
• Nonmetropolitan state portion includes micropolitan counties.