CAIS Program: 2005 Cash to Accrual Worksheet

The Cash to Accrual worksheet is used to adjust your allowable income and expenses to accrual when required for the CAIS program (refer to CAIS Program Handbook - 6.1, TIC #4 Whole Farm Approach, TIC #6 Method of Accounting). To ensure accuracy, the CAIS program asks for all income and expense items in order to balance to your financial statements.

Please complete the cash to accrual conversion sheet ensuring the following:

• The name, PIN and operation number are correct for your operation.
• The accrual information balances to your financial statements.
• The allowable and non - allowable income and expenses for the CAIS program are separated.
• For program year conversions, allowable inputs, receivables and payables (opening and ending) are not included in Section 9, Parts A, B, and C of your CAIS Harmonized Form. Inventories for crops (Section 7) and livestock (Section 8) are included, but Change in Quantity, Fair Market Value, and Change in Value columns are not completed. For more information see the "2005 Farming Income and the CAIS Program Harmonized Guide".

On the Cash to Accrual worksheet, cell E3 (amount to adjust in CAIS program) is used when you have reported cash to NISA/CAIS in a year and are required to change to accrual accounting. This number will adjust your CAIS program margin in the corresponding year to accrual accounting. If you are using the worksheet to calculate your Statement A information to file to CAIS, then the amount in cell E3 is irrelevant.

NOTE: For custom feeding operations, income and expense amounts reported as custom feeding must be limited to include CAIS only allowable income and expense items. For example, income based on feed plus yardage charges, the feed portion is considered allowable, while the yardage fees are not.

Example: Custom feeding income:

Please report total custom feeding income on Line 9617 and the CAIS Administration will automatically calculate and remove a 5% Yardage Deduction.

Example: Custom feeding expense:

Please report total custom feeding expense on Line 9831 and the CAIS Administration will automatically calculate and remove a 5% Yardage Deduction.

Where the 5% Yardage Deduction is inappropriate for your operation, the Administration may use a different percentage and, where required, request supporting documentation from you.

View Worksheet:

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• Page 3

The CAIS program is delivered in British Columbia, Saskatchewan, Manitoba, New Brunswick, Nova Scotia, Newfoundland and Labrador and Yukon by the federal government. The information on this website refers to deadlines and other delivery details for these provinces only.

If you are in Alberta, Ontario, Quebec, or Prince Edward Island, the CAIS program is delivered provincially. Please click on your respective province to be linked to the provincial administration.

Date Modified: 2006-07-04		Important Notices
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