Acknowledgements

The authors thank Julie Taylor for bringing the material in this text to publication and for making it available as an Open Education Resource (OER) book. Julie is a library assistant at the Michigan State University Libraries and is responsible for its publishing services where this text is printed. She has edited, organized, formatted, and printed this text. Without Julie’s direction, patience, persistence, wit, and wisdom, this book would have undoubtedly gotten lost in its many revisions. Thank you, Julie.

We thank Larry Borton for providing relevant and current tax code details included in Chapter 3.

Thanks also go to the Department of Agricultural Food and Resource Economics (AFRE) at Michigan State University (MSU) for the support needed to write this text and the many students in the Agricultural Business Management 435 (ABM 435) classes whose feedback helped shape the content and the presentation of materials included in this text.

Some of the chapters in this book were adapted from published articles and books written by the authors of this text and co-authors. We acknowledge these contributions in footnotes in the chapters in which their contributions appear.