Among the tasks performed by the program in the development of crop

 budgets are the following:

 1) Developing a new budget and, if desired, storing it in a perma-
 nent budget storage file.

 2) Developing a new budget from an old budget already existing in
 the permanent budget storage file.

 3) Updating an old budget to reflect changes in price, policy or
 technical conditions.

 4) Computing fixed and variable costs associated with the machinery
 and implements used in production of the crop.

 5) Computing capital requirements, labor requirements and net
 returns for the cropping enterprise.

 6) Printing budgets and associated supplementary data for the crop-
 ping enterprise.

To accomplish these tasks, information including 1) a budget identifica-

tion number, 2) a budget title consisting of three 80 character lines, 3)

a budget footnote also consisting of three 80 character lines and 4) the

basic budget coefficients, must be entered and stored in the program.

 This information may be obtained entirely from parts 1, 2, 3 and 6

of the budget input form, as shown in Appendix I, or partly from the input

form and partly from information stored with an old budget to be revised.

The information entered in parts 4, 7, 8 and 9 of the budget input form

may be used in the computations and printing of the specific crop budget

under consideration, but does not become a part of the permanently stored

information. By this procedure a uniform and consistent set of data is

maintained and all budgets generated from this data will have the same

assumptions regarding the machinery complement, parameters, etc. Bud-

gets generated utilizing information entered in parts 4, 7, 8 and 9 must,

therefore, be carefully examined to insure that the underlying assumptions