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.

 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.The "Financial Budget Manual 2010" 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. Following its successful introduction in 1999, the electronic (CD) version of the Manual continues to be available as well as the book format