ABSTRACT

 This publication presents average costs and returns information for
17 foliage nurseries in Florida for the 1976 tax year. The value of own
plants sold averaged $620,871, resulting in a return to capital of
$102,742 which is a 20.41 percent return. The sales per square foot of
bed and bench space averaged $3.54 in 1976 while the costs averaged
$3.41.

 Key words: foliage plant nurseries, value of own plants sold, cash
costs, non-cash costs and return to capital.