Have you gathered the year-end financial information needed for borrowing with your lender? Now is the time to compile your income statement, balance sheet, cash flow, budget and production records. Having accurate financial records to review with your lender and make decisions for 2014 with will guide profitability for your operation. In this week's hog blog, AgStar's Steve Malakowsky offers tips on putting together year-end financials and suggests a few key ratios that you should keep in mind.