The enterprise budgets for owner-operators and tenant-operators are presented in two formats. One format is a summary of costs and returns for the enterprise. This format presents costs by broad categories such as herbicides, insecticides, etc. The other format presents a detailed listing of the operations, the equipment size and the associated power unit along with the date performed and the associated costs for tractor, machinery and materials. Together these formats provide the detailed information necessary to adjust budgets to individual situations. In addition, the appendix to this report contains detailed cost estimates for an extensive list of equipment, irrigation systems, and operating inputs. These may also be used to modify budgets contained in this report or construct new enterprise budgets.