RETURN ON CAPITAL AND MODEST INFLATION: A NOTE
这篇说明进一步阐述了如何处理通胀以计算有意义的资本回报率，并用例子展示其构建方法，建议及时调整农场调查数据以呈现多种实际资本回报指标。
Hill (1984) suggested adjustments to farm accounts to deal with inflation. This note provides further detail as to how inflation may be dealt with to produce meaningful return on capital measures and uses an example to illustrate their construction. The note suggests that, although under current levels of inflation there may be less sense of urgency, timely consideration should be given to making further adjustments to Farm Business Survey data and to presenting several measures of real return on capital.