The budgets in this publication have been developed by the Virginia Cooperative Extension Farm Business Management Agents* for the major crops and livestock enterprises in Virginia. These budgets show the projected costs and returns for the production of these enterprises in a given situation.

Input data for the budgets are based on information from a number of sources such as farm records, personal contact with individual farmers, farm supply businesses, Virginia Tech research, Extension agents and plain old practical experience.

While every attempt is made to make the budgets realistic, the users should realize that they are "typical" or "average" in nature rather than fitting any given farm situation. Thus, users of these budgets would be expected to modify them to better fit their particular operation.