Owner equity reported on a cost basis is not available from the current sector balance sheet for agriculture, so a change in owner equity on a cost basis would not be feasible, given the current data sources available at the sector level.However,ownerequityusing the market value approach to value assets is reported on the sector balance sheet, so the market value owner equity at the beginning and end of a reporting period would be available. Change in value of financial and capital assets could be derived based on depreciation and capital transactions. Consequently, a change in owner equity for a market value sector balance sheet could be calculated for a reporting period.