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Table 2. Simulation Model for Iowa and Ohio Model Farms
Expected Production E(P yr) = 0 Y yr * 500 acres / 10
Number of futures contracts (real value) E(P yr) /5000
Number of options contracts (real value) E(P yr) /5000
Number of futures contracts (integer value) n f = Int( E(Y yr) /5000 )floor
Number of options contracts (integer value) n o = Int( E(Y yr) /5000 )floor
Transaction Costs for Futures: TCF = n f * $40
Transaction Costs for Options: TCO = n o * $60
Margin Mg = F1 * n f * 7%
Marked to market gains or losses MM t = - (F t - Ft-1) * n f
Interest on maintenance margin short hedge
Interest assessed when account is negative Ic t = (MM t )_ * (rpt - rft)
Interest gained when account is positive Ig t = (MM t )+ * rf t
Interest assessed on the life of the option: Io = (n o * OP 1 * 5000) * (rp 1 * (T - t)/48)
Account Balance
Account in Week 1 Acct 1 = MM 1
Account in Week 2 to week T-1 Acct t = (MM t + Ic t + Ig t ) + Acct t-1
Account in Week T Acct T = (MM T + I c T + Ig T ) + Acct T-1
Interest on initial margin I Mg = ( (rp t - rf t) * (T - t)/48 ) * Mg
Interest on transactions costs
Interest cost on TCF I TCf = (rp 1 * (T - t)/48 ) * TCF
Interest cost on TCO ITCo = (rp 1 * (T - t)/48 ) * TCO
Revenue from futures RF = Acct T - TCF - ITCf - Img
Revenue from options RO = (OP T - OP 1) * n o - TCO - Io - ITCo
Revenue from cash sale RC = yT * PT
Total variable costs TVCT = vcT * acres
Net returns  
futures strategies TR = (RC + RF) - TVCT
synthetic put and mixed hedge/put TR = (RC + RF + RO ) - TVCT

Where:

P yr, is production in year yr
Y yr, is yield in year yr
E(Y yr) is the expected yield in year yr based on the 10 year rolling average yield
n f, is the number of futures contracts
n o, is the number of options contracts
Int( . )floor, is the integer operator that rounds down to the nearest integer
TCF, transaction cost for futures
TCO, transaction cost for options
Mg, is the 7% margin of the value of the initiated futures contracts
t, is the weekly period counter in the hedging season
T, is the final period in the hedging season
F1, F t, and Ft-1 are the futures prices in period 1, period t and period t-1
MM t is the marked to market gains or losses in period t
rp t, is the prime rate in period t
rf t, is the risk free rate in period t
Ic t, is the interest cost assessed on the futures account when it is negative
Ig t, is the interest revenue gained on the futures account when it is positive
( . )_ is a function operator that returns a value when argument is negative
( . )+ is a function operator that returns a value when argument is positive
Io, is interest cost assessed on the life of the option
OP 1, is the option premium in period 1
OP T, is the option premium in final period of the option life
Acct 1, Acct t, Acct T, Acct T-1 this is the running futures account in periods 1, t, T, and T-1, respectively.

I Mg, is the interest cost on money borrowed to cover the initial margin
I TCf, is the interest cost on money borrowed to pay futures transaction cost
ITCo, is the interest cost on money borrowed to pay options transaction cost
T- t, the number of periods in the hedging season
RF, revenue from futures
RO, revenue from options
RC, revenue from cash sale
PT, spot cash price at harvest
TVCT, total variable cost at harvest
vcT, variable costs per acre at harvest
TR, Total Revenue

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