expense. Some examples of eustomwork are 
planting, spraying, harvesting, preparation of 
produets for marketing, grinding and mixing feed, 
corn picking, grain drying, and silo filling. The cost 
of custom application of fertilizer and chemicals is 
included in expenditures for fertilizer and chemicals 
in 2012, just as it was in the 2007 census. The cost of 
hired labor for operating rented or hired machinery is 
included as a hired farm and ranch labor expense. 
Feed purchased. These expenses include the cost of 
all feed purchased for livestock and poultry 
including grain, hay, silage, mixed feeds, 
concentrates, etc. during 2012. 
Fertilizer, lime, and soil conditioners. These 2012 
expenses include fertilizer and lime including rock 
phosphate and gypsum, and the costs of custom 
application. 
Gasolines, fuels, and oils. These expenses include 
the cost of all gasoline, diesel, natural gas, LP gas, 
motor oil, and grease products for the farm during 
2012. Expenses exclude fuel for personal use of 
automobiles by the family and others, fuel used for 
cooking and heating the farmhouse, and any other 
use outside of farmwork on the operation. 
Hired farm labor. These 2012 expenses include the 
total amount paid for farm or ranch labor including 
regular workers, part-time workers, and members of 
the operator’s family if they received payments for 
labor. Expenses include social security taxes. State 
taxes, unemployment tax, payment for sick leave or 
vacation pay, workman’s compensation, insurance 
premiums, and pension plans. 
Interest paid on debts. These expenses include 
interest and finance charges paid in 2012 for debts 
secured by real estate and on debt not secured by real 
estate. Interest expenses excluded from this category 
are non-farm interest expenses and interest expenses 
originating from machinery and equipment used for 
a separate eustomwork business or for other 
operations. Interest expense for the operator’s 
dwelling, where the amount is separate from interest 
on farm land and buildings on the operation, is 
excluded. Interest paid on debts was reported in one 
of two categories: 
1. Secured by real estate. These data include all 
B - 22 APPENDIX B 
interest expenses paid in 2012 on debts secured 
by real estate for the farm. 
2. Not secured by real estate. These data include all 
interest expenses paid in 2012 on debts secured 
by machinery, tractors, trucks, other equipment, 
livestock, poultry, breeding stock, money 
borrowed for use as working capital, and interest 
paid on CCC loans for the farm. 
Livestock and poultry purchased or leased. These 
data include Breeding livestock purchased or leased 
and Other livestock and poultry purchased or leased. 
Other livestock and poultry purchased or leased. 
These expenses include all non-breeding livestock 
and poultry purchased or leased during 2012 for 
production on the farm or ranch. The total includes 
amounts spent for cattle, calves, hogs, pigs, sheep, 
hatchery eggs, etc. 
Property taxes paid. These data include property 
taxes paid by the operators for the farm share of 
land, machinery, buildings, and livestock, excluding 
taxes paid by this operator’s landlords. 
Rent and lease expenses for machinery, equipment, 
and farm share of vehicles. These data include the 
farm share cost of renting or leasing machinery, 
equipment, and vehicles during 2012. Rental and 
lease expenses of items used only for custom hire are 
excluded here. 
Repairs, supplies, and maintenance. These expenses 
include all costs for the repair and upkeep of 
buildings, motor vehicles, fences, and farm 
equipment used for the farm business during 2012. 
Repairs to equipment used both for the farm business 
and for performing eustomwork are included. 
Seeds, plants, vines, and trees. These expenses 
include the cost of all seeds, bulbs, plants, 
propagation materials, trees, seed treatments, seed 
cleaning costs, etc. purchased during 2012. Excluded 
were items purchased for immediate resale or the 
value of seed grown on the operation. 
Utilities. These data show the farm share cost of 
electricity, telephone charges, internet fees, and 
water purchased in 2012. Included in the water cost 
is water purchased for irrigation purposes, livestock 
2012 Census of Agriculture 
USDA, National Agricultural Statistics Service 
