Obtaining relevant benchmark data is a critical aspect of the assessment process. The standards that are established need to be realistic, yet a challenging target. These standards can be obtained from several sources. One source of standards would be the goals and objectives that are set by the management team. Another source might be budgets or cash flow projections that have been prepared. Still other sources of standards might include performance of the farm during an earlier period, summary data from farms that are similar in type and size, or data from researchers and extension specialists. These Web sites provide summaries of farm record data that may serve as useful benchmarks for your evaluation.