Information quoted has been gathered from sources throughout New Zealand, but some variation may occur between regions. Trade names have been used for clarity and convenience; no preferential endorsement by the University is intended, nor is any criticism implied of any product which does not appear in the Manual.

While every effort has been made to ensure that the information in this publication is accurate, Lincoln University cannot accept responsibility for any errors or omissions or for any loss or damage resulting from the reliance on or the use of the information, forecasts or opinions therein.The "Financial Budget Manual 1998" 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. A special supplement to the Manual is also provided, containing information on the market and price outlook for each of New Zealand's major farm exports