This USDA Notice clarifies the Flexible or Variable Leasing issue as it pertains to whether these agreements should be considered as cash or share leases for Direct Crop Payments. It also addresses the impact to the CCC-509 payment shares for bonuses paid to landowners. A cash lease has payment based upon cash, a fixed number of bushels or pounds of crop. A share lease contains provisions that require one or a combination of a payment of rent based on the amount of crop produced, proceeds derived from the crop and/or interest the producer would have had, if the crop had been produced. Also, the greater of a guaranteed amount or share of the crop proceeds. And, FSA will consider it a share lease if there is a guaranteed amount (such as a fixed dollar amount or quanity) and a share of the crop proceeds paid as rent. In the Flexible examples within the notice, it would appear that if the flexibility is based upon factors external to the farm, it would be classified as a cash lease. If the lease is based on performance on the farm, it is a share lease. Read this USDA FSA notice so that you will know the latest information on the subject. http://www.fsa.usda.gov/Internet/FSA_Notice/dcp_172.pdf