The "Financial Budget Manual 2008" is an invaluable reference book for farmers and growers, consultants and students. It contains a wealth of up to date information on farm and orchard costs and prices, the profitability of different enterprises, and income taxation. For readers' information the Agriculture and Life Sciences Division at Lincoln University also produces a companion volume - the "Farm Technical Manual". It is a versatile reference book, which brings into one place all manner of essential technical information required by farmers and others involved in the farming industry.

This Manual has been prepared in good faith and is published with the condition that it and its owners, authors and editor disavow and exclude any liability in any way for any costs, claims, demands or actions arising from its use. In no event shall Lincoln University be liable for any direct, indirect, incidental or consequential damages of any kind whatsoever arising from the use of the Manual. This disclaimer includes, but is not limited to, all implied warranties of fitness for a particular purpose, merchantability or non-infringement. While every effort has been made to ensure that the information in this publication is accurate, no responsibility can be taken by Lincoln University for any error or omission in these pages, nor for any loss or damage resulting from the reliance on, or the use of information or opinions contained in this Manual. Lincoln University does not accept any liability for the accuracy, currency, reliability or correctness of any information provided by third parties.