AgriStability: comparing the optional and default reference margins

A new reference margin option is being introduced to AgriStability. Starting with the 2025 program year, participants will be able to choose how they want their reference margin to be calculated – either as the optional reference margin or the accrual adjusted reference margin.The optional reference margin (ORM) simplifies reporting for the reference period as accrual and inventory details are not required. The farm income reported for tax purposes, along with accrual, and inventory detail