July 1990 to December 1994: Self-employed as farm management consultant. Primary services performed were computerized farm business records and analysis, farm financial consulting, and income tax consulting/preparation. The majority of my clients were farm business owners, including farm partnerships and corporations. Most of my time was spent on farm business records and analysis. I was also able to utilize these farm business records to assist in preparing business projections for my clients. I consulted with farm business owners under financial duress. I, often in conjunction with an attorney, negotiated debt restructuring, debt write-down, and other debt modifications for clients. I have consulted with farmers filing for protection under Chapter 12 of the U.S. Bankruptcy Law. Often, I consulted with my farm records clients when they were considering major changes in their farm business operations (e.g. expanding their business, purchasing new equipment, or undertaking a new enterprise). Subjects that arose during consulting sessions included marketing, personnel management, production management, economic efficiency and financial management.