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Utah State University Extension

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Enterprise budgets are the building blocks of a farm or ranch. They represent estimates of income and expenses for a specific period of time using a set of production practices and inputs for that enterprise. The budget in Table 1 of this fact sheet contains sample costs and returns to establish and produce grain corn under flood irrigation in Box Elder County. It is intended to be a guide used to estimate income and expenses, list inputs and production practices and provide a framework for the whole farm plan.

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