Deere Q3 FY2026 Earnings: $1.38B Profit From a Tractor Maker With a $70B Bank
Deere's Q3 FY2026: $1.379B net income on $12.6B revenue, large ag sales down 6%, construction margin up to 12.1%, and a $49.2B finance receivables book.
#agriculture
Agriculture
Farm bill, agricultural grants, and farm business bookkeeping for specialty crop and local food producers
Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
Agricultural Drone Spraying: The Licenses, Per-Acre Math, and 120-Day Season Behind a Spray-Drone Business
A US spray-drone business needs Part 107, a Section 44807 exemption, a Part 137 certificate, and a state commercial license before its first paid acre.
Bison Ranch Bookkeeping: Breeding Herd vs. Market Inventory, Unit Livestock Prices, and Brucellosis Testing
Raised bison breeding stock carries zero IRS basis but still earns Section 1231 treatment at culling; purchased animals depreciate over five years.
Cal-Maine Q1 FY2027: Eggs Fall 59%, $199M Profit Turns to $59M Loss
Cal-Maine's conventional egg price fell 59.3% in Q1 FY2027, turning $199.3M of profit into a $58.6M loss. Five years of filings show the full commodity cycle.
Farm Drainage Tile Contractor Bookkeeping: Bid by the Foot, Because the Acre Lies to You
Bid drainage tile by the foot: 30-foot spacing doubles footage per acre versus 60-foot. Price the outlet separately, and use Section 179 on the plow.
Freezer Beef Pays Better Than the Sale Barn — If You Price It Like a Business
Price freezer beef per pound of hanging weight, sell the live animal — not the meat — at custom-exempt lockers, and beat the sale barn on paper first.
Leasing Your Land to Hunters: Lease Terms, Liability Protection, and Pricing
Hunting leases now pay $8–$50+ per acre a year, but charging for access can void your recreational-use liability shield — write the lease, require insurance.
Why Collecting All Your CSA Payments in April Is the Wrong Default
April lump-sum CSA billing suppresses signups and fakes a cash cushion. Default to a deposit plus installments, and book shares as unearned revenue.
Oyster Farm Bookkeeping: Why Your 10-Year Aquaculture Lease Is a Balance-Sheet Asset
A 10-year oyster lease books as an ASC 842 right-of-use asset; 12-month grow-out costs track by cohort until harvest.
Heirs Property: How Dying Without a Will Puts Your Family Land at Risk of a Forced Sale
Any co-owner of US heirs property can force a sale of the whole parcel. How partition sales work, what the Uniform Act changed, and how USDA loans help.
Dyed Diesel and Off-Road Fuel: What You Can Legally Burn, How Dye Testing Catches Violations, and the $1,000-or-$10-Per-Gallon Penalty
Dyed diesel in a highway vehicle costs the greater of $1,000 or $10 per gallon under IRS rules. Know the legal off-road uses and reclaim tax with Form 4136.