This is a summary and analysis of the 1981 farm business records from 18 commercial fruit farms in Western New York State. The records were collected and checked by Richard L. Pease, Cooperative Extension Fruit Specialist for the Lake Ontario Region. The main objectives of this study were to assist cooperators in this project and other fruit growers to: (1) develop skills in summarizing and analyzing data from their farm businesses

and (2) use the analysis to improve managerial decision-making. The purpose of the study was to provide a useful framework for analysis of the farm business. A grower may use the data to compare the farm operation with other similar farm businesses. The farms in this study are primarily apple farms. An average of 70 percent of the cash receipts in 1981 was from the sale of apples. The data were not obtained by using a random or representative sample of all fruit farms in Western New York. Therefore, the analysis should not be use d to represent the Western New York fruit industry.