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| I look at the opportunity costs but it can be hard to figure out what dollars you start with. A CD is guaranteed income without risk but if you had to take the money out of the farm are you going to have to pay income tax on the dollars you take out? A 10 million dollar net worth might be down to 4 or 5 million that you would be able to put in another investment so do you use the 10 million in total equity or the 5 million that you would actually have if you liquidated the farm. | |
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