Shortgrass Land & Cattle
Kirby Iverson · Thayer County, NE · Wes Tolliver · client since 2026
171k bu at 68% priced · 311 head at 62% sold
$1.4M under management
Price to the planCosts are estimatesLast spoke in 48 days2 other findings(785) 555-3605
The figures below are computed from the desk's records and are the same figures the drafter is handed. The model writes the prose around them and does no arithmetic at all, because a wrong number in a recap is a misrepresentation to a family rather than a bug. If the drafter is unavailable the facts are still here, and the facts are the part that has to be right.
The position, as the family will read it
Expected production
171k bu
Priced
68%
116k bu · plan wants 72% by now
Revenue locked
$947,259
$131,089 over cost
Still unpriced
55k bu
Worth $484,632 at today's bids and markets, plus 118 head
| Crop | Priced | Average received | Cost of production | Made over cost |
|---|---|---|---|---|
| Wheat (new crop) | 116k bu | $5.76 | $5.42 | +$0.34 $39,455 |
Livestock, in head and hundredweight
| Group | Head | Sold | Average received | Cost of gain | Made over cost | Floor |
|---|---|---|---|---|---|---|
| 2026 calf crop Cow / Calf | 311 | 193 | $245.15 | $164.66 | $80.49 | None |
Percent sold on livestock is BY HEAD, and it is never comparable to the grain percentage above. A floor is net of the premium paid, and it floors RMA's published index rather than what the animals bring at the barn.
The note to send
Nothing drafted yet. The drafter is handed the figures above and asked to explain them, and it is told not to calculate, forecast, or tell the family what to do.
The drafter is given computed figures and forbidden from doing arithmetic, deriving anything, or implying a market forecast. Nobody on this desk knows where the board is going, and a recap that hints otherwise is the one document that could make a family's loss the desk's fault.
A recap is not a recommendation to the family. The advisor recommends, the family decides, and the language is written that way on purpose.