Learners examine 10 steps to consider when passing on farm assets including financial security, partnerships, taxes, lease agreements, gifting, and treatment of heirs.

Students read how to determine and calculate the saturated unit weight for a given sample of soil or aggregate, based on the weight-volume relationship. Practice problems complete the activity.

Learners read and listen to tips for organizing farm-related financial information.

Learners listen to an explanation of balance sheet basics for farm operations. They then determine how purchases should be listed in a farm record book and complete sample income and expense sheets.