Answer:
Loans for forestry purposes are reported as small farm and logging and forestry are grouped together for NAICS purposes. If the company doing the logging raises the trees, I would report it as small farm. If it is a firm that just goes in and logs in forests owned and cared for by other firms, I would be more inclined to call it small business, as there is no agricultural aspect to what they do.
First published on BankersOnline.com 5/04/09