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Many of the leading software providers like Iris and CCH offer 2 and 5 year farmers' averaging at the click of a button which saves so much manual time having to work out the tax advantages of 2 and 5 year averaging. I feel this is very important and the agricultural market is huge, there are also a lot of dairy farmers whose milk contracts stipulate they must use Xero software, so the market is definitely there. My accountancy practice alone has over 200 farming clients and the time saved in my firm alone would be enormous, not to mention all the hundreds/thousands of other accountancy practices in a similar position. I also know some accountants who only use Iris and CCH for this feature and would love to move to Xero if this feature was introduced.