The information contained in the manual is that ruling on or about 1 January 1988. Prices do not remain stationary so the Manual should be used as a guide only. Inflation, market movements and exchange rate changes, are just a few of the factors which can rapidly alter costs and prices. Information quoted has been provided by traders in centres throughout New Zealand, but some variation may occur between alternative suppliers and other areas. Trade names have been used for clarity and convenience; no preferential endorsement by the College is intended, nor is any criticism implied of any product which does not appear in the Manual. It should also be noted that prices are quoted exclusive of GST unless stated otherwise.The "Financial Budget Manual 1988" continues the series of Budget Manuals published by Lincoln College. This Manual contains a wealth of up to date information relating to the agricultural and horticultural industries of New Zealand. It is an invaluable reference book for farmers and growers, consultants and students. The Manual contains information on farm (and orchard) costs and prices, on the profitability of different farming enterprises, income taxation, and estate and gift duties. To the Editors' knowledge, the 1989 Financial Budget Manual is the only publication of its type in New Zealand