[bryanlarsen]

Fuel, seed, fertilizer, herbicide, equipment maintenance, rent or interest, et cetera.

Page down a couple pages on this PDF, and they have a great breakdown for each crop:

https://www.saskatchewan.ca/business/agriculture-natural-res...

[xboxnolifes]

Do those not fall under COGS and would have already been accounted for in gross income?

[itsdrewmiller]

The metric used here is "GCFI" which does not include expenses. The small farms are not primary occupations. Here is a more useful description:

https://www.ers.usda.gov/topics/farm-economy/farm-structure-...