Aquaculture Finance, Tax, and Insurance Issue
Aquaculture Information Center National Agricultural Library Agricultural Research Service United States Department of Agriculture Beltsville, MD 20705-2351

AQUATOPIC June 1995
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.

DOCUMENT DELIVERY: Requests for articles and books should be made through local public, academic, or special libraries. For information on NAL services, contact Document Delivery Services Branch, USDA, Agricultural Research Service, National Agricultural Library, 10301 Baltimore Blvd., Beltsville, MD 20705-2351. Phone: (301) 504-5755.

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To file a complaint, write the Secretary of Agriculture, U.S. Department of Agriculture, Washington, DC 20250, or call (202) 720-7327 (voice) or (202) 720-1127 (TDD). USDA is an equal employment opportunity employer.

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