This is a summary and analysis of the 1987 farm business records from 11 commercial fruit farms in Western New York State. The records were collected and checked by Alison DeMarree, Cooperative Extension Fruit Economics 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 78 percent of the cash receipts in 1987 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. The analysis should not be used to represent the Western New York fruit industry.