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account excluding operator adjusted AELOS Agricultural Economics agricultural production annual assets and debt assets and equity balance sheet accounts balance sheet data balance sheet includes balance sheet lists benchmarks capital gains census of agriculture changes Commodity Credit Corporation crop inventories December 31 Department of Agriculture depreciation Economic Research Service equipment and furnishings ERS analysts estimate excluding operator households expenditures farm assets farm business Farm Credit Administration farm loans farm machinery farm operator farm real estate farm sector balance Farmers Home Administration FDIC financial assets FLB's Hacklander handbook volume held by individuals household equipment including and excluding Land Values livestock and poultry machinery and motor Major Statistical Series motor vehicles National Financial Summary nonreal estate debt PCA's percent percentage distribution rate of return real estate debt real estate value return to assets Rural Electrification Administration sales class savings bonds sector balance sheet service structures survey U.S. Department U.S. total USDA