[
 {
  "state": "IA",
  "line": 253,
  "reason": "unparsed numeric line",
  "text": "1. Custom charge (includes labor, fuel, tractor)                                              $___________/acre                    $19.80"
 },
 {
  "state": "IA",
  "line": 257,
  "reason": "unparsed numeric line",
  "text": "3. Rental value, for tractor and implement (1 \u00d7 2)                                           = $___________/acre      =         $11.88"
 },
 {
  "state": "IA",
  "line": 259,
  "reason": "unparsed numeric line",
  "text": "\u2013 $___________/acre      \u2013          $3.40"
 },
 {
  "state": "IA",
  "line": 261,
  "reason": "unparsed numeric line",
  "text": "Ex: 150 hp \u00d7 $.34 (per hp-hour rental rate) / 15 acres per hour = $3.40"
 },
 {
  "state": "IA",
  "line": 262,
  "reason": "unparsed numeric line",
  "text": "5. Implement rental value, without tractor (3 minus 4)                                       = $___________/acre      =     $8.48/acre"
 },
 {
  "state": "OH",
  "line": 128,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Number of Products Applied                               1.8    34          3.0      1.0      2.0       0.6       2.4       1.1"
 },
 {
  "state": "OH",
  "line": 204,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Distance (mileage one way)                         23.4      59.0     120.0      3.0     20.0     18.3       41.7       5.1"
 },
 {
  "state": "OH",
  "line": 206,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Distance (mileage one way                          12.8      32.0      40.0      2.0     10.0      9.0       21.8       3.8"
 },
 {
  "state": "OH",
  "line": 212,
  "reason": "too few responses: no average published (skipped)",
  "text": "Chopping only / ton                                                    3         $8.00   $5.50 Statistics not presented due to low responses"
 },
 {
  "state": "OH",
  "line": 217,
  "reason": "too few responses: no average published (skipped)",
  "text": "Blower/Hour                                                           3        $175.00   $150.00 Statistics not presented due to low responses"
 },
 {
  "state": "OH",
  "line": 239,
  "reason": "too few responses: no average published (skipped)",
  "text": "Baled and Hauled from Field / bale                                      3        $23.00     $10.00 Statistics not presented due to low responses"
 },
 {
  "state": "OH",
  "line": 255,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Mow, Rake, Bale, Haul and Store - Share to tenant (% of crop)     52.89     19          75.0       10.0      50.0      12.9        65.8      40.0"
 },
 {
  "state": "OH",
  "line": 273,
  "reason": "too few responses: no average published (skipped)",
  "text": "Pipe Bridge / day                                                            3       $750.00 $550.00 Statistics not presented due to low responses"
 },
 {
  "state": "OH",
  "line": 274,
  "reason": "too few responses: no average published (skipped)",
  "text": "Extra Hose Charge Greater than 1 Mile from Pit/Lagoon                       3       $1,600.00 $400.00 Statistics not presented due to low responses"
 },
 {
  "state": "OH",
  "line": 287,
  "reason": "too few responses: no average published (skipped)",
  "text": "Loading (Payloader or Other) Manure / hour                         3        $200.00   $100.00 Statistics not presented due to low responses"
 },
 {
  "state": "OH",
  "line": 288,
  "reason": "too few responses: no average published (skipped)",
  "text": "Loading/Hauling & Spreading within 2 miles / hour                  3        $300.00   $280.00 Statistics not presented due to low responses"
 },
 {
  "state": "OH",
  "line": 295,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Average hours worked per week (hours)                    35.6    28           60.0        7.8        35.0          13.6          49.2           22.0"
 },
 {
  "state": "OH",
  "line": 296,
  "reason": "excluded: not a custom machine/field service (salary/benefit/tax prep)",
  "text": "Crop Manager / year                                   $79,056     9       $125,000   $52,000      $72,800       $26,508      $105,563        $52,548"
 },
 {
  "state": "OH",
  "line": 297,
  "reason": "excluded: not a custom machine/field service (salary/benefit/tax prep)",
  "text": "Value of benefits / year                              $10,250     4        $13,500    $5,000      $11,250        $3,797       $14,047         $6,453"
 },
 {
  "state": "OH",
  "line": 313,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Typical Depth of Tile Installation in inches               33    20             48        24           32             6            39             27"
 },
 {
  "state": "OH",
  "line": 314,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Typical Lateral Spacing in feet                            34    20             50        25           30            10            43             24"
 },
 {
  "state": "OH",
  "line": 317,
  "reason": "excluded: tile material price, not a custom service",
  "text": "4\" Plastic / foot                                       $0.39    21          $0.66     $0.31          $0.36        $0.08         $0.47          $0.32"
 },
 {
  "state": "OH",
  "line": 318,
  "reason": "excluded: tile material price, not a custom service",
  "text": "6\" Plastic / foot                                       $1.01    11          $1.20     $0.75          $1.04        $0.16         $1.17          $0.85"
 },
 {
  "state": "OH",
  "line": 319,
  "reason": "excluded: tile material price, not a custom service",
  "text": "8\" Plastic / foot                                       $1.82    10          $2.65     $1.30          $1.81        $0.40         $2.22          $1.41"
 },
 {
  "state": "OH",
  "line": 320,
  "reason": "excluded: tile material price, not a custom service",
  "text": "10\" Plastic / foot                                      $2.79     8          $3.87     $2.00          $2.63        $0.67         $3.46          $2.11"
 },
 {
  "state": "OH",
  "line": 321,
  "reason": "excluded: tile material price, not a custom service",
  "text": "12\" Plastic / foot                                      $3.77     8          $4.86     $3.00          $3.80        $0.70         $4.47          $3.08"
 },
 {
  "state": "OH",
  "line": 327,
  "reason": "excluded: tile material price, not a custom service",
  "text": "15\" Plastic / foot - 20' pieces                                $7.28     8               $9.95      $4.00        $6.92         $1.98       $9.26        $5.30"
 },
 {
  "state": "OH",
  "line": 328,
  "reason": "excluded: tile material price, not a custom service",
  "text": "18\" Plastic / foot - 20' pieces                              $10.26      6              $13.53      $6.00       $10.66          $2.62     $12.88        $7.64"
 },
 {
  "state": "OH",
  "line": 329,
  "reason": "excluded: tile material price, not a custom service",
  "text": "24\" Plastic / foot - 20' pieces                              $16.71      6              $22.28      $8.00       $17.60          $5.01     $21.72      $11.69"
 },
 {
  "state": "OH",
  "line": 335,
  "reason": "excluded: not a custom machine/field service (salary/benefit/tax prep)",
  "text": "Income Tax Preparation / hour                               $245.71        7          $500.00 $100.00         $200.00       $128.30   $374.02 $117.41"
 },
 {
  "state": "OH",
  "line": 336,
  "reason": "excluded: not a custom machine/field service (salary/benefit/tax prep)",
  "text": "OR Income Tax Preparation / return                           $921.90       21        $2,600.00  $45.00         $730.00      $665.26 $1,587.17 $256.64"
 },
 {
  "state": "OH",
  "line": 337,
  "reason": "excluded: not a custom machine/field service (salary/benefit/tax prep)",
  "text": "OR Annual Farm Account Summary & Tax Prep / return         $1,412.89       9        $3,766.00 $250.00          $700.00     $1,447.15 $2,860.04 ($34.26)"
 },
 {
  "state": "OH",
  "line": 339,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Bulldozing - Size of Blade (feet)                                 10       12              13       8              10             1         11       8"
 },
 {
  "state": "OH",
  "line": 347,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Average Grid Size in acres                                 4.3        9             10.0        1.0          5.0           2.6         6.9         1.7"
 },
 {
  "state": "OH",
  "line": 352,
  "reason": "supplementary statistic, not a dollar rate (skipped)",
  "text": "Grain Drill Width in feet                                  18.3       6             40.0       10.0         15.0          10.8         29.1         7.5"
 },
 {
  "state": "OH",
  "line": 366,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "1. Multiply the custom charge (includes labor, fuel, tractor) by the percent* of the"
 },
 {
  "state": "OH",
  "line": 373,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "65% for tillage or 75% for planting and harvesting"
 },
 {
  "state": "OH",
  "line": 375,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "Example: From the 2026 custom rate tables above, the rate for a planter"
 },
 {
  "state": "OH",
  "line": 376,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "(corn planter with fertilizer application) is $25.83/acre. The percent of custom"
 },
 {
  "state": "OH",
  "line": 377,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "charge for other associated costs is 75% for planting and harvesting."
 },
 {
  "state": "OH",
  "line": 381,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "rate $25.83/acre \u00d7 75% = $19.37/acre"
 },
 {
  "state": "OH",
  "line": 383,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "2. Calculate the tractor rental value if the tractor is not included in the estimate from"
 },
 {
  "state": "OH",
  "line": 389,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "Example: A 310 HP tractor with a $0.41 per HP-hour rental rate taken from the"
 },
 {
  "state": "OH",
  "line": 390,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "above 2026 custom rate tables. The tractor (w/planter) will cover 18.7 acres per"
 },
 {
  "state": "OH",
  "line": 394,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "(310 HP \u00d7 $0.41) \u00f7 18.7 acres/hour = $6.80/acre"
 },
 {
  "state": "OH",
  "line": 396,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "3. From the machinery rental rate, subtract the tractor rental rate (#1 minus #2):"
 },
 {
  "state": "OH",
  "line": 400,
  "reason": "unparsed line (worksheet/explanatory text)",
  "text": "value $19.37/acre \u2013 $6.80/acre = $12.57/acre"
 },
 {
  "state": "NE",
  "line": 757,
  "reason": "informational note (not a table row)",
  "text": "DOES THE CUSTOM FARMING RATE INCLUDE HAULING GRAIN FROM FIELD TO FARM?"
 },
 {
  "state": "NE",
  "line": 758,
  "reason": "informational note (not a table row)",
  "text": "Statewide, 3 Responded \"No\" and noted that they charge an average rate of $8.00 per acre for running a tractor and grain cart in the field"
 },
 {
  "state": "NE",
  "line": 759,
  "reason": "informational note (not a table row)",
  "text": "DOES THE CUSTOM FARMING RATE INCLUDE HAULING GRAIN FROM FIELD TO LOCAL STORAGE OR ELEVATOR?"
 },
 {
  "state": "NE",
  "line": 760,
  "reason": "informational note (not a table row)",
  "text": "Statewide, 6 Responded \"No\" and noted that they charge an average rate per bushel = $0.16 per bushel for hauling."
 },
 {
  "state": "NE",
  "line": 897,
  "reason": "statewide range unreadable (omitted)",
  "text": "COMBINING SOYBEANS, Additional charge per bushel to run a tractor and grain cart in the field."
 },
 {
  "state": "NE",
  "line": 952,
  "reason": "no unit in title (skipped)",
  "text": "EXTRA PER BUSHEL CHARGE WHEN HAULING GRAIN ADDITIONAL DISTANCE (When over 13.4 average miles per load)"
 },
 {
  "state": "MO",
  "line": 152,
  "reason": "excluded: share-of-crop arrangement (not a $ rate)",
  "text": "Cut, rake and bale small square bales                  58% of crop          60%           20%\u201375%                      9"
 },
 {
  "state": "MO",
  "line": 159,
  "reason": "excluded: share-of-crop arrangement (not a $ rate)",
  "text": "Cut, rake and round bale with net wrap                 59% of crop          50%           50%\u2013100%                    17"
 },
 {
  "state": "MO",
  "line": 185,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Applying chemicals with selective targeting (Greeneye)                                            14.00/acre"
 },
 {
  "state": "MO",
  "line": 186,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Aerial spray application over cropland                                                            13.00/acre"
 },
 {
  "state": "MO",
  "line": 187,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Aerial spray application over trees                                                               22.00/acre"
 },
 {
  "state": "MO",
  "line": 188,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Aerial spreading over cropland                                                                    0.43/pound"
 },
 {
  "state": "MO",
  "line": 189,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Fence inspection and minor repairs                                                                35.00/hour"
 },
 {
  "state": "MO",
  "line": 190,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Fence construction, barbed wire, labor only                                                        1.88/foot"
 },
 {
  "state": "MO",
  "line": 191,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Fence construction, woven wire, labor only                                                         2.38/foot"
 },
 {
  "state": "MO",
  "line": 192,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Fence removal                                                                                      1.25/foot"
 },
 {
  "state": "MO",
  "line": 193,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Tractor rental2                                                                             0.72/horsepower-hour"
 },
 {
  "state": "MO",
  "line": 194,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Grain vacuum rental                                                                               0.13/bushel"
 },
 {
  "state": "MO",
  "line": 195,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Grain bagger rental, no bags included                                                             0.11/bushel"
 },
 {
  "state": "MO",
  "line": 196,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "Grain bag unloader                                                                                0.12/bushel"
 },
 {
  "state": "MO",
  "line": 205,
  "reason": "excluded: Table 9 anecdotal medians (low responses, no average)",
  "text": "g302                                                                            page 5                                               Revised 3/2026"
 },
 {
  "state": "IN",
  "line": 107,
  "reason": "excluded: not a $ rate or no data",
  "text": "Average Farm to Market Haul One-Way                  Miles           47       23.2            11.4       35.0"
 },
 {
  "state": "IN",
  "line": 120,
  "reason": "excluded: not a $ rate or no data",
  "text": "Charge for Plastic Wrapping Large Bales             $/bale           N/A      N/A"
 },
 {
  "state": "IN",
  "line": 123,
  "reason": "excluded: not a $ rate or no data",
  "text": "Custom Operator's Share of Harvest                      %            3         38"
 },
 {
  "state": "WI",
  "line": 90,
  "reason": "note: Table 4 heading says 2024 while all other tables say 2025 (likely a typo in source; data kept as 2025 survey)",
  "text": "Table 4 Custom Application of Fertilizers and Chemicals ($/acre), 2024"
 },
 {
  "state": "WI",
  "line": 158,
  "reason": "excluded: maximum one-way mileage statistic (miles, not dollars)",
  "text": "Corn                                     16.14      8.00          25.00     15.00        7         -27%"
 },
 {
  "state": "WI",
  "line": 159,
  "reason": "excluded: maximum one-way mileage statistic (miles, not dollars)",
  "text": "Soybeans                                 17.50     10.00          25.00     17.50        4         -19%"
 },
 {
  "state": "WI",
  "line": 160,
  "reason": "excluded: maximum one-way mileage statistic (miles, not dollars)",
  "text": "All Wheat                                17.00      8.00          25.00     17.50        4         -18%"
 },
 {
  "state": "ND",
  "line": "early:71",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Sod Breaking .................................                       (D)                   (D)                     (D)                    (D)               14.43              (D)"
 },
 {
  "state": "ND",
  "line": "early:108",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Sugarbeet .........................................                  (D)                   (D)                    (D)                     (D)                 (D)              (D)"
 },
 {
  "state": "ND",
  "line": "early:114",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Sugarbeet .........................................                  (D)                   (D)                    (D)                     (D)                 (D)              (D)"
 },
 {
  "state": "ND",
  "line": "early:200",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Branding Calves ......................................                    (D)                       (D)                         (D)                     (D)                     6.23               (D)"
 },
 {
  "state": "ND",
  "line": "early:208",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Mobile Truck ......................................                    (D)                          (D)                       (D)                       (D)                      (D)            (D)"
 },
 {
  "state": "ND",
  "line": "early:209",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "PTO Unit ............................................                  (D)                          (D)                       (D)                       (D)                      (D)            (D)"
 },
 {
  "state": "ND",
  "line": "early:211",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Farmer Supplies Power .....................                           (D)                   (D)                             (D)                    (D)                   224.58                (D)"
 },
 {
  "state": "ND",
  "line": "early:212",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Power Supplied..................................                      (D)                   (D)                             (D)                    (D)                   191.43                (D)"
 },
 {
  "state": "ND",
  "line": "early:217",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Digging ...............................................               (D)                          (D)                      (D)                        (D)                  7.44               (D)"
 },
 {
  "state": "ND",
  "line": "late:74",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Pull-Type ............................................................acre                           (D)                (D)                     (D)        (D)          (D)          (D)"
 },
 {
  "state": "ND",
  "line": "late:92",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Cutting Only (Knifing) .........................................acre                                 (D)                   (D)                  (D)          (D)         (D)         (D)"
 },
 {
  "state": "ND",
  "line": "late:93",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Windrowing (After Knifing) ..................................acre                                    (D)                   (D)                  (D)          (D)         (D)         (D)"
 },
 {
  "state": "ND",
  "line": "late:94",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Cutting & Windrowing (One Operation) ..............acre                                              (D)                   (D)                  (D)          (D)        (NA)        (NA)"
 },
 {
  "state": "ND",
  "line": "late:97",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Topping ..............................................................acre                           (D)                   (D)                  (D)          (D)          (D)         (D)"
 },
 {
  "state": "ND",
  "line": "late:98",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Lifting .................................................................acre                        (D)                   (D)                  (D)          (D)          (D)         (D)"
 },
 {
  "state": "ND",
  "line": "late:110",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Shredding Corn Stalks.............................................acre                                   (D)                   (D)                  (D)          (D)        (NA)        (NA)"
 },
 {
  "state": "ND",
  "line": "late:116",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Cleaning and Treating ............................ gross bushels                                     (D)                 (D)                (D)            (D)        2.292          (D)"
 },
 {
  "state": "ND",
  "line": "late:119",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Treating Only .......................................... gross bushels                               (D)                 (D)                (D)            (D)         (NA)         (NA)"
 },
 {
  "state": "ND",
  "line": "late:120",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Cleaning and Treating............................. gross bushels                                     (D)                 (D)                (D)            (D)         (NA)         (NA)"
 },
 {
  "state": "ND",
  "line": "late:133",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": ".................................................................hour 2                        (D)               (D)                      (D)        (D)          (D)          (D)"
 },
 {
  "state": "ND",
  "line": "late:136",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "....................................................................... hour 2       (D)               (D)                      (D)        (D)          (D)          (D)"
 },
 {
  "state": "ND",
  "line": "late:159",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Sunflower ........................ cwt              (D)                 (D)                       (D)                (D)              (D)               (D)               (D)        (D)                "
 },
 {
  "state": "ND",
  "line": "late:190",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Sugarbeets ....................... tons              (D)                          (D)                (D)               (D)             (D)              5.625              (D)       (NA)               "
 },
 {
  "state": "ND",
  "line": "late:244",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "............................. hour               (D)             (D)                         (D)                  (D)                 89.17               (D)"
 },
 {
  "state": "ND",
  "line": "late:250",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Machine Shed Rental............ cents/sq ft/month                           (D)             (D)                           (D)                (D)                   (D)               (D)"
 },
 {
  "state": "ND",
  "line": "late:252",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Grain Bagging ................................. foot of bag                 (D)             (D)                           (D)                (D)                   (D)               (D)"
 },
 {
  "state": "ND",
  "line": "late:257",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "............................ hour               (D)             (D)                           (D)                (D)                  (NA)              (NA)"
 },
 {
  "state": "ND",
  "line": "late:260",
  "reason": "withheld (D) or no reports (NA) in source",
  "text": "Rock Picking ........................................... hour               (D)             (D)                           (D)                (D)                 68.71               (D)"
 }
]