The farm record data utilized in this report were obtained from the Iowa Farm Business Association. The average of all farms in each table represents a weighted average of the values for each size group listed. Weighting factors are based on the number of farms in each size group in the state, as computed from the most recent Census of Agriculture. Only farms with sales of $100,000 or more were counted in making the weighting. Thus, overall averages should be representative of mid-size to large, commercial Iowa farms.