Farm Business Incomes in Scotland, 2007/08. David Cruickshank. Content. Introduction & Background Relationship between FBI and NFI Impact of definitional differences Comparisons of FBI and NFI by farm tenure, type and size International Comparisons Diversification Conclusion.
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(i) Return to farmer and spouse alone
(ii) Tenant farming basis, even for o/o
(iii) Covers only agricultural activity
(i) Return to all with entrepreneurial interest in farm business by excl imputed unpaid labour
(ii) Treats tenure as is, by excl imputed rent and incl ownership income
(iii) Includes net interest payments, reflecting the actual cost of loans and interest earned
(iv) Includes income from diversified activities to reflect all income from farm business
UK comparison of FBI by farm type, 2007/08
'the entrepreneurial use of farm resources for the purpose of producing non-agricultural commodities'.