Farmers looking at their 2023 goals can find guidance through their farm’s balance sheets. “A lot of guys just think in terms of seed, chemicals and fertilizer. That’s about half the story,” said F&M Bank’s Mike Shane. “You’ve got crop insurance, trucking, storage, taxes and fuel’s a big number now. All of these expenses come out of what you produce, so when you do your cash flow be very detailed.” READ AND LISTEN