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Aqua-Topics: Aquaculture Finance, Tax and Insurance Issues

 TITLE: Aqua-Topics:  Aquaculture Finance, Tax and Insurance Issues
 AUTHOR:  Eileen M. McVey
          Aquaculture Information Center
          National Agricultural Library
 PUBLICATION DATE:   June 1995
 SERIES: Aqua-Topics
 CONTACT:  Alternative Farming Systems Information Center
           National Agricultural Library
           Room 123, 10301 Baltimore Ave.
           Beltsville, MD  20705-2351
           Telephone:  (301) 504-6559
           http://afsic.nal.usda.gov
 
 ==============================================================

 AQUA-TOPIC
 
 June 1995
 
 __Aquaculture Finance, Tax, and Insurance Issues__
                [Electronic Version]
             Compiled by Eileen M. McVey
 
 Information on obtaining financing and business planning for
 aquaculture operations is frequently requested from the Center. 
 This AquaTopic was compiled to more comprehensively address those
 requests.  This bibliography brings together articles on finance,
 tax, and insurance issues as they apply to start-up and operation
 of aquaculture businesses.  The articles were compiled from broad
 searches of a substantial number of databases as well as the
 National Agricultural Library collection.  National Agricultural
 Library call numbers are provided where identified.  A number of
 the articles may be difficult to obtain, but have been included
 for awareness.  Please download and distribute as needed.
 
 
 GENERAL FINANCIAL ISSUES:
 
 _A Generalized Budget Simulation Model for Aquaculture_.  Wade L.
 Griffin, Charles M. Adams and Linda A Jensen.  College Station,
 Tex.:  Sea Grant College Program, Texas A & M University. 
 [1983].  131 pp. 
 NAL Call No.:  SH135 G74 1983
 
 "Aquaculture loans."  FHA Program aid.  United States Department
 of Agriculture, Aug 1979, 7 pp.  Washington, D.C.
 NAL Call No.: 1 AG84PRO
 
 "Aquaculture producers find limited financial help."  R.A.
 Robinson.  _Feedstuffs_, v. 66(22), May 1994, pp. 12-13.
 NAL Call No.:  286.81 F322
 
 "Aquaculture regulatory, environmental & economic issues:  Farm
 waste and financial issues affecting aquaculture development."  
 In:  _Opportunities In Aquaculture_.  Sandra McGowan.  Norwalk,
 CT:  Business Communication Company.  Jul 1990.  200 pp.
 NAL Call No.:  HD9455 O6
 
 "Economics and financing of aquaculture."  T.V.R. Pillay.  pp.
 253-272.  In:  _Aquaculture Principles and Practice_.  Oxford,
 UK:  Fishing News Books Limited.  1990.  575 pp.
 NAL Call No.:  SH135 P48
 
 _Economics of Aquaculture_.  Curtis M. Jolly and Howard A.
 Clonts.  Binghamton, NY:   Food Products Press.  1993.  240 pp.
 NAL Call No.:  HD9450.5 J65 1993
 
 "Financing aquaculture in Texas."  D. Klinefelter, S. Hanson and
 W. Wilcox.  _The Texas A & M University Leaflet L_.  Apr 1991. 
 12 pp.
 NAL Call No.: 275.29 T313
 
 "Financing aquaculture projects."  R. Leeds.  _Aquacultural
 Engineering_, v. 5(2-4), 1986, pp. 109-113.
 NAL Call No.: SH1 A66
 
 "Investment in aquaculture."  pp. 215-219  In:  "Proceedings of
 the Fourth Alaska Aquaculture Conference."  S. Keller, Ed.  
 _Alaska Sea Grant Report_ No. 88-4.  1987.
 NAL Call No.:  SH35 A62A68 1987
 
 "Keeping your aquaculture operation afloat."  L. Solomon. 
 _Aquaculture Magazine_, v. 19(4), 1993, pp. 54-58.
 NAL Call No.: SH1.C65
 
 "Learning to live with (or without) your banker:  Six questions
 you should ask yourself before deciding what kind of banking
 strategy your company needs."  Alessandra Bianchi.  _INC._, v.
 17(3), Mar 1995, pp. 32-37
 
 "Local financing for an aquaculture venture."  B. Hall.  In: 
 "Proceedings of the Fourth Alaska Aquaculture Conference."  S.
 Keller, Ed.   _Alaska Sea Grant Report_ No. 88-4.  1987.  pp.
 211-214.
 NAL Call No.:  SH35 A62A68 1987
 
 "Low-interest loans and the markets for limited entry permits in
 the Alaska salmon fisheries. (Economic policies, supply and
 demand, prices.)"  J. Karpoff.  _Land Economics_, v. 60(1), Feb
 1984,  pp. 69-80. 
 NAL Call No.: 282.8 J82
 
 "Marketing aquaculture products."  pp. 237-270.  In: 
 _AgriMarketing Technology:  Selling and Distribution in the
 Agricultural Industry_.  Jasper S. Lee, James G. Leising and
 David E. Lawver.  Danville, IL.:  Interstate Publishers, Inc. 
 1994.  518 pp.
 NAL Call No.:  HD9000.5.L429 1994
 
 "Preparing a business proposal for aquaculture loans."  C.R.
 Engle and N.M. Stone.   University of Arkansas.  _MP_ (University 
 of  Arkansas, Cooperative Extension Service), (334), Nov 1991. 
 10 pp.  Little Rock, AR:  The Service.
 NAL Call No.: 275.29 AR4MI
 
 "Preparing an aquaculture plan for the lender."  C. Collins. 
 _Aquaculture Magazine_, v. 17(2), 1991, pp. 68-72.
 NAL Call No.: SH1.C65
 
 "Preparing an aquaculture statement of lender's financial
 position."  M.P. Watters.  _Aquaculture Magazine_, v. 17(5),
 (1991), pp. 53-56. NAL Call No.:  SH1.C65
 
 "Primer on aquaculture finances:  Capital for startup ventures. 
 Part II."  R.J. Rhodes.  _Aquaculture Magazine_, v. 11(2),
 Jan/Feb 1984, pp. 21-25.
 NAL Call No.: SH1.C65
 
 "Primer on aquaculture finances:  Planning for success.  Part I." 
 R.J. Rhodes.  _Aquaculture Magazine_, v. 10(1), Nov/Dec 1983, pp.
 16-20.
 NAL Call No.: SH1.C65
 
 "Primer on aquaculture finances:  Taxes, time and investors. 
 Part  III."   R.J. Rhodes.  _Aquaculture Magazine_, v. 10(3),
 Mar/Apr 1984, pp. 22, 24-25.
 NAL Call No.: SH1.C65
 
 "Research on aquaculture economics - A review."  Y.C. Shang. 
 _Aquacultural Engineering_, v. 5(2-4), 1986, pp. 103-108.
 NAL Call No.:  SH1.A66
 
 "Setting up a small aquaculture business."  P.M. Anderson.  In: 
 "Proceedings of the Fourth Alaska Aquaculture Conference".  S.
 Keller, Ed.  _Alaska Sea Grant Report_ No. 88-4, 1987, pp.
 177-183.
 NAL Call No.:  SH35 A62A68 1987
 
 "Survey shows funding available for new farmers."  _Feedstuffs_. 
 v. 66(5), 1994, p. 13(1).
 NAL Call No.:  286.81 F322
 
 $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 
 
 Federal Research Grant or Loan Programs Offices:
 
 Headquarters Office Chief
 Financial Services Division
 National Marine Fisheries Service
 Department of Commerce
 1335 East-West Highway, Silver Spring, MD 20910
 
 National Sea Grant College Program
 National Oceanic and Atmospheric Administration
 U.S. Department of Commerce
 1315 East West Highway
 Room 11829
 Silver Spring, MD  20910
 
 National Science Foundation
 SBIR Program
 4201 Wilson Blvd. Rm. 590
 Arlington, VA  22230
 
 Headquarters Office Staff Officer
 Federal-State Marketing Improvement Programs
 Agricultural Marketing Service
 U.S. Department of Agriculture
 Washington, DC 20090-6456
 
 Headquarters Office Grant Programs Manager
 Office of Higher Education Programs
 Cooperative State Research Service
 U.S. Department of Agriculture
 Ag Box 2251
 Washington, DC 20250-2251
 
 SBIR Coordinator
 Office of Grants and Program Systems
 Cooperative State Research Service
 Department of Agriculture
 Ag Box 2243
 14th and Independence Ave., SW.
 Washington, DC 20250-2243
 
 Headquarters Office Budget and Accounting Division
 Animal and Plant Health inspection Service
 U.S. Department of Agriculture
 Hyattsville, MD 20782
 
 Headquarters Office Administrator
 Farmers Home Administration
 14th & Independence Ave., SW
 Department of Agriculture
 Washington, DC 20250
    [Regional contacts:  Consult your local telephone directory
 under United States Government, Department of Agriculture for
 Farmers Home Administration county office number.]
 
 $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 
 
 INSURANCE ISSUES:
 
 "A feasibility study on insurance (or mutual aid) program of sea
 culture:  The case of the hanging oyster culture."  _Journal of
 Rural Development_, v. 10(2), Dec 1987, pp. 145-159.
 NAL Call No.:  HD2095.5.J8
 
 "Aquaculture firms can now apply for federal disaster aid." 
 Robert H. Brown.  _Feedstuffs_, v. 64(48), Nov 1992, p. 31. NAL
 Call No.:  286.81  F322
 
 "Cover during transport:   Insurance for fish farmers."  P.A.D.
 Secretan.  _Fish Farming International_, v. 7(3), Sep 1980, p.
 21.
 NAL Call No.:  SH151.F5
 
 "Insurance for fish farmers."  P.A.D. Secretan.  _Fish Farming
 International_, v. 7(4), Dec 1980, p. 11.
 NAL Call No.:  SH151.F5
 
 "Investment insurance.  (Project finance in Latin America)." 
 Gerald T. West.  _LatinFinance_, (58), Jun 1994, pp. S34(4). 
 "Risk insurance in aquaculture."  P.A.D. Secretan.  In:  _Realism
 in Aquaculture:  Achievements, Constraints, Perspectives_.  M.
 Bilio, H. Rosenthan and C.J. Sinderman, 1986, pp. 535-544. NAL
 Call. No.:  SH135 W6 1981
 
 "'Watch your nets' urges insurer. (Quality fish cage nets)." 
 _Fish Farming International_, v. 18(7), Jul 1991, p. 71.
 NAL Call No.:  SH151 F5
 
 "Worldwide service.  (Aquaculture Insurance Service)."  _Fish
 Farming International_, v. 19(2), Feb 1992, p. 26.
 NAL Call No.:  SH151 F5
 
 $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 
 Selected insurance companies with United States addresses that
 are involved with global foreign investment insurance and
 facilitating capital flow into developing countries.  Some of the
 following may also provide other underwriting and advisory
 services:
 
 American International Underwriters
 70 Pine Street
 New York, NY  10270
 (212) 770-7000
 
 Citicorp
 445 E. Illinois Ste 550
 Chicago, IL  60611-4393
 
 Jardine Insurance Brokers, Inc.
 333 Bush Street
 Suite 5000
 San Francisco, CA  94104
 (415) 391-2600
 
 Multilateral Investment Guarantee Agency (MIGA)
   (Affiliated with the World Bank)
 5513 Magazine Street
 New Orleans, LA  70115-3151
 
 U.S. Overseas Private Investment Corporation
   (OPIC) (Government office)
 1100 New York Ave., NW
 Washington, DC  20510
 (202) 336-8580
 
 $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 
 
 TAX ISSUES:
 
 "Accounting & tax database:  Tax accounting methods of
 aquacultural producers."  Michael P. Watters and Zoel W.
 Daughtrey.  _Agribusiness Worldwide_, v. 7(1), Jan 1991, pp.
 39-55.
 NAL Call No.:  HD9001.1 A47
 
 "Accounting & tax database:  What asset classification for
 aquacultural ponds is proper?"  Zoel W. Daughtrey and Michael P.
 Watters.  _Journal of Taxation_, v. 73(2), Aug 1990, pp. 16-122.
 
 "Accounting standards for aquacultural producers:  What CPAs
 think."  Michael P. Watters and Clyde E. Herring.  _Arkansas
 Business and Economic Review_, v. 23(2), Summer 1990, pp. 11-18.
 NAL Call No.:  HC107 A8A7
 
 "Allowable tax incentives for export."  Robert Feinschreiber. 
 _Aquaculture Magazine_, v. 9(1), Nov/Dec 1982, pp. 22-24.
 NAL Call No.:  SH1.C65
 
 _Aquacultural Taxation Handbook_.  Michael P. Watters, Z. W.
 Daughtrey, and D.V. Burckel.  Austin, Tex.:  L.A.W. Pub. Company. 
 1991 106 pp. NAL Call No.:  HD1442 A68 1991
 
 "Effects of capital rationing and tax incentives on the internal
 growth of an aquacultural firm."  John B. Flynn, Neil R. Martin
 and Gregory D. Hanson.  _Aquaculture_, v. 38(3), (1984), pp.
 261-273.
 NAL Call No.:  SH1.A6
 
 "Evaluation of tax options."  M.P. Watters and Z.W. Daughtrey. 
 _Aquaculture Magazine_, v. 17(1), Jan/Feb 1991, pp. 50-52. NAL
 Call No.:  SH1.C65
 
 "Impact of price changes on the cost of producing catfish."  J.
 Waldrop.  Mississippi State Univ., Mississippi State (USA).
 Cooperative Extension Service.  _For Fish Farmers_, (1981), pp.
 7-10.
 NAL Call No.:  SH222 M7F47
 
 "New federal tax law allows benefits for aquaculture research." 
 R. Feinschreiber.  _Aquaculture Magazine_, v. 8(2), Jan/Feb 1982,
 pp. 22-24.
 NAL Call No.: SH1.C65
 
 "Primer on aquaculture finances:  Taxes, time and investors. 
 Part  III."   R.J. Rhodes.  _Aquaculture Magazine_, v. 10(3),
 Mar/Apr 1984, pp. 22, 24-25.
 NAL Call No.: SH1.C65
 
 "Proper tax classification of aquacultural products needs
 clarification."  Michael P. Watters, [et al.].  _Journal of
 Agricultural Taxation & Law_, v. 14(2), Summer 1992,  pp. 14-15. 
 "Tax accounting methods of aquacultural producers."  M.P. Watters
 and Z.W. Daughtrey.  _Agribusiness:  An International Journal_,
 v. 7(1), Jan 1991, pp. 39-55.
 NAL Call No.: HD1401.A56 
 
 "Tax review for aquaculture operations (USA)."  R. Weatherington. 
 _Aquaculture Magazine_, v. 9(3), Mar/Apr 1983, pp. 18-19.
 NAL Call No.: SH1.C65
 
 "Workers' compensation laws:  Significant changes in 1993." 
 Charles A. Berreth.  _Monthly Labor Review_, v. 117(1), Jan 1994,
 pp. 53(12).
 NAL Call No.:  158.6 B87M
 
 
 ***************************************************************** 
 This Aqua-Topic lists selected aquaculture publications and does
 not constitute endorsement by the U.S. Department of Agriculture. 
 
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