Torsten Brinch wrote in message
...
On Mon, 6 Jan 2003 12:54:28 -0000, "Michael Saunby"
wrote:

.. The cost of maintenance of the residential building is not and
may
not be deducted. snip

Of course not, it is not relevant to the business.

then if it is a business income you are assessing, why are you comparing
with the income of employees. Farmers are not employees.
If you are looking at business profitability then use a business
profitability measure. I would recommend return on capital as a good one
to start with.


--
Jim Webster

"The pasture of stupidity is unwholesome to mankind"

'Abd-ar-Rahman b. Muhammad b. Khaldun al-Hadrami'