This is a Lotus 1-2-3 version 4.0 for Windows spreadsheet for calculating financial statements for agriculture. It includes a beginning of year (end of last year) balance sheet, end of year (end of this year) balance sheet, income statement, statement of owner equity, statement of cash flows and ratio analysis. The program is designed to allow single entry of data, it automatically does the transposition of data from one statement to the next and does nearly all the calculations. Deferred taxes are automatically calculated and cash and equity reconciliation are conducted automatically through calculation of the Statement of Cash Flows and Statement of Owner Equity. These statements are designed to be consistent with the recommendations of the Farm Financial Standards Council (FFSC). Thus, the statements include deferred taxes, base values for raised breeding livestock, the "sweet sixteen" financial ratios and the other characteristics embedded in the FFSC guidelines.2 The statements are intended for use with any type of farm business. Space is allowed for nonfarm assets and income because they are often important to lenders and others using the statements. However, the farm business part of the statement is separate from the nonfarm section so that nonfarm assets can be ignored if desired. Each of the four basic financial statements is presented on one page with detailed information on supporting schedules. Thus, the summary financial performance and position of a business can be found on five sheets of paper (including two balance sheets).