Farms and farming.

Overview A compilation of West Virginia farm business records and year end analyses. This electronic service was provided for cooperating farmers by ELFAC (an acronym for Easy, Low Cost, Flexible, Accurate, Complete) sponsored in cooperation with land grant institutions by the (USDA) U. S. Dept. of Agriculture. The program's purpose is to help a farmer determine his tax status, credit rating and generally to facilitate farm management decisions through the analysis of costs for labor, feed,...