The financial health of U.S. farms has been declining since 2012, with income dropping and debt rising. Land values have also decreased in some areas, making it harder for farmers to borrow money. A study compared current financial data with historical levels to see how bad the situation is. They looked at different types of farms to see which ones are struggling the most. The study also checked how many farmers are behind on their loans compared to before. If farm income goes down, farms that spent a lot on equipment or land when times were good will be at risk of going bankrupt.