15 these costs based upon his own records; part 3 of the input form allows for this contingency. To make use of this option the user must first determine exactly what machinery operations are to be used by the enterprise. One line of input form part 8 must then be completely coded for each machine involved. Specifically, column 1 of part 8 is used to specify the machine code from the machinery complement,,column 2 through 9 must be entered in dollars per hour for the various cost items and column 10 is hours per acre of machine use. For the first 11 machines the appropriate entry in column 10 should be '0.0'. Irrigation Costs per Acre Inch (Part 9) If an irrigated enterprise is specified the user must complete part 9 of the input form since the program does not, at present, have the capability of calculating variable and fixed irrigation costs per acre inch of water. The entries are made in exactly the same manner as part 8 except column 1 of part 9 is used to specify the type of irrigation system and column 10 is used to specify the number of hours required by the system to supply one acre inch of water. Columns 2 through 9 are used to specify the relevant costs in dollars per acre inch of water. Output Selection (Part 10) The final part of the input form (part 10) allows the user to specify the output form in which the budget and associated information is to be printed. Several of the alternative budget output options for the corn grain example (shown in Appendix VI) are included as Appendix VII. At present, the user should not be concerned with the LPFM and FLOW output