These Sample Financial Statements provide an example of a balance sheet, income statement, and cash flow statement. They can be used in a farm transfer situation by beginning farmers and ranchers to assess their financial position and consider how their financial situation affects their land tenure options. An agricultural landowner can use them to determine what is financially viable in the transfer situation.

These resources are part of American Farmland Trust’s (AFT) Farm Transfer Toolkit and Farm Transfer Action Plan. They were developed for AFT’s Land Transfer Navigators program with support from the USDA Natural Resources Conservation Service.