Jim English, CPA, Partner TOUGHER TIMES FOR COOPS! 2025 was down year for most coops. Those coops that managed to be profitable saw decreased earnings, while many coops recorded local or in some cases overall losses. Commodity prices continued trending downward leading to a noticeable drop in overall sales revenue.  Unlike in 2024, earnings seemed...

Greg Cargin, CPA, Partner While the past year proved to be very challenging for many of our clients, there were still some good stories to tell. As we look ahead to 2026, it’s important to reflect on recent trends and consider what will shape the year ahead. Many of the factors that influenced 2025 remain...

Robert Bell, CPA, Tax Manager I’ve written about the provisions under IRC 163(j) before, but now is the time to take it seriously. Businesses are limited to the amount of interest expense they are allowed to deduct for tax purposes to 30% of Adjusted Taxable Income (ATI). The ATI calculation used to allow for the...

Matt Gardiner, CPA, CFE, Audit Manager When it comes to building and acquiring new assets for your business, there are several avenues to consider in order to finance the costs: you can either borrow funds to purchase the asset from your lender, or you can finance the asset through a leasing arrangement. Each method of...

Jim English, CPA, Partner WOW – 2022 was a wild ride! It all started in the fall of 2021 as grain prices continued to rise along with record increases in dry fertilizer and nitrogen prices. Those that could stay ahead of the rising prices saw unprecedented agronomy margins in 2022, or as one manager called...