| Segment |
Revenue Aug |
Expenses Aug |
Net Aug |
Revenue YTD |
Net YTD after accruals |
Net budget |
Attained |
| Dairy |
$3,511,830 |
$3,593,684 |
−$85,188 |
$10,687,886 |
$1,794,868 |
$8,447,122 |
21.2% |
| Farm |
$0 |
$464,268 |
−$464,268 |
$79,103 |
−$1,933,824 |
−$582,865 |
331.8% |
| Consolidated |
$3,511,830 |
$4,057,952 |
−$549,456 |
$10,766,989 |
−$138,956 |
$7,864,258 |
−1.8% |
Year to date and budget are after accruals, because the budget includes the $8M inventory accrual (Dairy) and the land lease accrual (Farm). Before accruals the segments stand at −$6,690,971 and −$1,704,536. The Farm segment has booked no revenue since May and is $1,350,959 beyond its full-year budgeted loss with four months of the year remaining.
Consolidated adds the two segments with no elimination. Dairy has paid $337,506 of farm lease year to date; Farm records $79,103 of lease income. Until that difference is identified the consolidated result carries whatever it represents.