Table 67. Summary by Legal Status For Tax Purposes: 2012 (continued) 
[For meaning of abbreviations and symbols, see introductory text.] 
Corporation 
Other- 
Item 
Family held 
Other than family held 
cooperative, 
Total 
Total 
10 or less 
stockholders 
Total 
10 or less 
stockholders 
estate or trust, 
institutional, etc. 
FARM PRODUCTION EXPENSES - Con. 
Total farm production expenses 1 - Con. 
Rent and lease expenses for machinery, 
equipment, and farm share of vehicles 
farms 
74 
62 
61 
12 
12 
15 
$1,000 
(D) 
(D) 
(D) 
102 
102 
(D) 
Farms with expenses of- 
$1 to $999 
21 
19 
19 
2 
2 
1 
$1,000 to $4,999 
22 
18 
18 
4 
4 
9 
$5,000 to $24,999 
24 
19 
18 
5 
5 
4 
$25,000 to $49,999 
5 
4 
4 
1 
1 
1 
$50,000 or more 
2 
2 
2 
- 
- 
- 
Interest expense 
farms 
285 
258 
254 
27 
27 
77 
$1,000 
5,555 
5,079 
(D) 
477 
477 
1,215 
Farms with expenses of- 
$1 to $4,999 
123 
109 
108 
14 
14 
36 
$5,000 to $24,999 
108 
99 
97 
9 
9 
26 
$25,000 to $99,999 
42 
40 
40 
2 
2 
15 
$100,000 or more 
12 
10 
9 
2 
2 
" 
Secured by real estate 
farms 
199 
185 
181 
14 
14 
47 
$1,000 
4,669 
4,257 
4,137 
412 
412 
895 
Farms with expenses of- 
$1 to $999 
10 
9 
8 
1 
1 
4 
$1,000 to $4,999 
55 
52 
52 
3 
3 
10 
$5,000 to $24,999 
89 
83 
81 
6 
6 
24 
$25,000 to $49,999 
22 
21 
21 
1 
1 
2 
$50,000 or more 
23 
20 
19 
3 
3 
7 
Not secured by real estate 
farms 
178 
162 
161 
16 
16 
50 
$1,000 
886 
821 
(D) 
65 
65 
320 
Farms with expenses of- 
$1 to $999 
37 
36 
36 
1 
1 
12 
$1,000 to $4,999 
101 
89 
89 
12 
12 
27 
$5,000 to $24,999 
34 
31 
30 
3 
3 
5 
$25,000 to $49,999 
6 
6 
6 
- 
- 
6 
$50,000 or more 
- 
- 
- 
" 
" 
Property taxes paid 
farms 
616 
515 
505 
101 
99 
214 
$1,000 
6,325 
4,776 
4,397 
1,549 
(D) 
1,471 
Farms with expenses of- 
$1 to $4,999 
290 
239 
236 
51 
51 
119 
$5,000 to $9,999 
170 
145 
144 
25 
25 
46 
$10,000 to $24,999 
109 
97 
95 
12 
12 
34 
$25,000 or more 
47 
34 
30 
13 
11 
15 
All other production 
expenses (see text) 
farms 
518 
432 
422 
86 
84 
174 
$1,000 
20,136 
16,687 
16,245 
3,448 
(D) 
2,508 
Farms with expenses of- 
$1 to $4,999 
178 
131 
128 
47 
47 
85 
$5,000 to $24,999 
188 
165 
163 
23 
23 
76 
$25,000 to $49,999 
63 
59 
57 
4 
4 
7 
$50,000 to $99,999 
42 
34 
33 
8 
8 
2 
$100,000 or more 
47 
43 
41 
4 
2 
4 
Production expenses paid by 
landlords 1 
farms 
13 
12 
12 
1 
1 
3 
$1,000 
(D) 
124 
124 
(D) 
(D) 
(D) 
Depreciation expenses claimed 
farms 
486 
402 
392 
84 
82 
122 
$1,000 
18,577 
14,527 
14,068 
4,050 
(D) 
1,646 
NET CASH FARM INCOME (SEE TEXT) 
Net cash farm income of operations 
farms 
719 
578 
568 
141 
139 
285 
$1,000 
45,596 
36,328 
34,699 
9,268 
(D) 
-7,127 
Average per farm 
dollars 
63,416 
62,852 
61,089 
65,728 
(D) 
-25,006 
Farms with net gains 2 
number 
366 
295 
290 
71 
69 
72 
Average net gain 
dollars 
239,781 
233,989 
229,531 
263,847 
(D) 
68,447 
Gain of- 
Less than $1 ,000 
17 
11 
11 
6 
6 
7 
$1,000 to $4,999 
17 
13 
13 
4 
4 
5 
$5,000 to $9,999 
36 
22 
22 
14 
14 
8 
$10,000 to $24,999 
32 
30 
30 
2 
2 
10 
$25,000 to $49,999 
49 
35 
34 
14 
14 
21 
$50,000 or more 
215 
184 
180 
31 
29 
21 
Farms with net losses 
number 
353 
283 
278 
70 
70 
213 
Average net loss 
dollars 
119,445 
115,542 
114,623 
135,222 
135,222 
56,595 
Loss of- 
Less than $1 ,000 
10 
10 
10 
- 
- 
18 
$1,000 to $4,999 
38 
30 
30 
8 
8 
31 
$5,000 to $9,999 
28 
25 
25 
3 
3 
17 
$10,000 to $24,999 
61 
47 
47 
14 
14 
48 
$25,000 to $49,999 
65 
59 
59 
6 
6 
20 
$50,000 or more 
151 
112 
107 
39 
39 
79 
Net cash farm income of operators 
farms 
719 
578 
568 
141 
139 
285 
$1,000 
45,187 
35,919 
34,289 
9,268 
(D) 
-7,135 
Average per farm 
dollars 
62,847 
62,144 
60,369 
65,729 
(D) 
-25,033 
Operators reporting net gains 2 
farms 
366 
295 
290 
71 
69 
72 
Average net gain 
dollars 
238,701 
232,649 
228,167 
263,850 
(D) 
68,468 
See footnote(s) at end of table. -continued 
2012 Census of Agriculture - State Data 
USDA, National Agricultural Statistics Service 
Massachusetts 139 
