This guide will help you use the ‘Income and Expenses Tool’ with farmers. The tool is an Excel spreadsheet, intended to be used one-on-one with a farmer and a program staff person. This tool can be used after a farmer has completed at least one selling season, or it can be used to make an estimated budget for the upcoming year. This teaching resource was developed by Global Gardens in Boise, Idaho in partnership with the Institute for Social and Economic Development (ISED Solutions). Refugee farmer training programs across the country provided feedback on this lesson, which is now integrated throughout the guide.