(10) Taxes and insurance are based on the producing value of 

 the land classified as average and good land. They include all equipment 

 and improvements necessary for the carrying on o f the business. 



(11) "Age to self-sustaining crop" refers to period v/hen crop 

 receipts are sufficient to pay operating expenses. 



(12) Prices given under "Value of Land" are governed by sales 

 and not by the producing power of the land in the crop specified. 



(13) "Market Value of Yield" is the price farmer receives at 

 shipping point. 



