At the request of the Frederick County Farm Bureau, American Farmland Trust (AFT) conducted a Cost of Community Services (COCS) study to analyze the current net fiscal impact of existing land uses in Frederick County, Virginia. The study analyzes revenues and expenditures on a land use basis for fiscal year 2002 (July 2001 to June 2002). It compares revenues by land use with the financial demands of public services (e.g., public safety, government administration, schools, courts, etc.) by those land uses, including residential, commercial, and farm, forest and open lands. The Frederick County COCS study focused on the county budget – as opposed to town or township budgets – because the county administers the majority of government services and its budget represents most local revenues and expenditures.