hi, Thanks for the link...I ll check out this program. I use an excel sheet now as well..this is my first year gardening. For next year I have a wide variety of seeds to start, each needing different conditions and so on. I was looking for a database program where culture info was on file and basically you just enter in your frost dates and it comes up with a schedule detailing when to start everything, when to prick them out and so on. It would produce a calendar schedule and even send reminders via email! This is what the seed program I found does but it only has a few veggies in its database...perhaps its for farmers.. I was sure that there would be a program similar to that for home gardeners! Maybe not. Surprising though.

Wow. As the world warms up, you might see more of me. :) Christine

And there's the rub. Your end of the year balance sheet should reflect the state of the business. Inventory at cost is not a good indicator, expecially if you grow the inventory for several years. I grow trees. I am in a partnership with my wife. I hire local kids on a part time basis to help on the farm. Labour tasks can be roughly divided into the following categories: 1, Planting, & transplanting trees. 2. Maintenance activities on trees -- mostly weeding, watering, & fertilizing. 3. Infrastructure -- new irrigation systems, displays, pot yardvsupport systems, making pots from pails. 4. Infrastrucutre repair. -- fixing things, lawn mowing, pruning display trees, emptying dead trees from pots. I work with them on these tasks. In addition there are tasks that only I do. Working on the web site, handling sales. I don't track hours on the various sections. I may change activities dozens of times per day. Kids when they come in for a shift may switch activities twice during a shift. (Variety is one of the key attractions I have to get and hold workers) We're in the process of graduating out of the shoebox method of accounting, and are stuck with how to put a value on inventory for tax purposes and for doing an end of the year balance sheet. One advisor tells us that we record inventory at cost of acquisition, since it is an item to be sold. This however seriously degrades the value of our farm at the end of the year. I think my advisor is thinking in terms of a company that buys widgets to resell them essentially unchanged. In my case value is incrementally added by my use of the land and my labour. Seedlings are closer to that of a raw material used to create a manufactured product, where the raw material is insignificant compared to the labour. Let me illustrate with an example: I buy a box of fir seedlings at 40 cents per tree. A week later they are in styrofoam block planters. Freshly planted they have a value of zero to negative. (A fraction will die. The rest cannot be sold at this point, as they are effectively a manufactured product in process.) Depending on the species, and the growing conditions, the seedlings will be in the styroblocks for one to two years. After 2 months in the styroblock, they have rooted well enough that they are saleable. They retail for $5 each, wholesale for about 3.50 each. The next spring they are transplanted to a 2 gallon container. They remain in this container for two years. Some are sold in this container for $8 per foot. Two years pass. The firs, mostly 3-4 feet tall, are transplanted to either #7 pots or #10 grow bags The ones in pots will remain there for 2-3 years and be sold as 6-8 foot trees, the ones in grow bags will remain there for 4-5 years and be sold as 9-12 foot trees. Styroblocks cost $3.75 each for a 15 cell block (25 cents per cell) and can be reused several times. Under ideal circumstances they can be reused about 6 times, but there is also about a 10% per year loss rate from breaking. 2 gallon pots can be reused indefinitely, but some go away with trees in them, and some are damaged. I buy my pots from landscape contractors for $100 per cord. A cord can have from 2000-3500 gallons of pots depending on the manufacturer, how well sorted they are, and the individual details of the mix. I figure roughly 5 cents per gallon for used pots. #7 pots cost me no money up front, but are made on site from salvaged pails. The time to make them is variable, mostly depending on the skill level of the worker and the nature of the previous material in the pail. Converting a pail to a pot is a 4 stage process spanning about 6 weeks. Growbags are used once and are discarded/sold with tree. They are about $3 each. At each stage on the farm, trees need to be watered, weeded, fertilized. The farm is in it's formative stages yet. A lot of work goes into building infrastructure. Time is not tracked by individual task: E.g. I do not know how much time I spent weeding firs this year. Nor do I know how much time Ispent watering firs. Heck, I don't know how much time I spent watering! (I told Laura, my better half who actually does the books: "I can do the work, or I can track what I do. I can't do both.") Suppose that my inventory at a given time is: 400 fir seedlings fresh from the forestry nursery. 350 1 year old fir seedlings in styroblocks. 330 2 year old fir seedlings in styroblocks. 300 3 year old fir seedlings in 2 gallon pots. 150 4 year old fir seedlings in #7 pots 100 4 year old fir seedlings in grow bags. 140 5 year old fir seedligns in # 7 pots. 90 5 year old fir seedlings in grow bags. 130 6 year old fir seedlings in #7 pots. 85 6 year old fir seedlings in grow bags. (If it were only this simple: I have 40 species of trees. I don't have the same number starting each year. Some grow faster than others... Some I start from seed swiped off trees in a local park, or raise from cuttings from stool beds I established for that purpose.) Now the cost of acquiring goods is 40 cents per tree. But some of these trees came in 6 years ago, and have been increasing in value ever since. So 40 cents is unreasonably low. The only other business that has similar situation are whiskey distillers. They ahve a product that they can sell at almost any time, but with age increases in value. The method I suggested to my tax advisor is 1/3 of the retail value of the trees. He doesn't accept this. What is the GAAP way to deal with situations like this? Respectfully, Sherwood of Sherwood's Forests

I have looked for this in vain. For accounting, Account Edge works well on Mac. But inventory is a major problem, and I suspect that it's not just in the small business world. You have the following issue unlike any other field: * Your product's value varies with time. Consider: A: I buy a seeding for 50 cents. I plant it in a 1 liter pot. Call it 50 cents for pot and fill and labour. So my cost is now $1.00 but my value is now zero. It's too small to sell. Indeed, it may have negative value -- sell it now and it damages my reputation. B: At some point in the future it's salable. Now it's value is $2.50 C: In fall, if I haven't sold it, it may die when it freezes, and now my value is back down to zero, or even negative due to disposal costs. (This is part of the reason nurseries have fall sales: Anything is better than zero.) * Add to this: Suppose that in transplanting, I get a 2 to 30 percent mortality rate depending on who is doing the transplanting. Now I don't even know my count. * Or I transplant scots pine in the fall. They all die. * Moose comes in and eats the top 2 feet of every 4 foot birch tree. * Another addition: A 2 foot high pine in a #2 pot is worth $12, But if it's 3 feet tall it's worth $20. When does this happen? I think that whatever wine makers use may be useful. Like trees, wines appreciate in value with time. Or possibly other farm inventory programs -- look for programs that deal with crops that take over a year. Garlic. fruit trees.