Classification of Nursery Operating Expenses

1 - Nursery plant material purchases for growing on

Nursery plant material purchases for growing on' includes the value of trees, nursery stock, bedding plants, seedlings, cuttings or bulbs (before sales tax) purchased for growing.

2 - Nursery plant material purchases for resale

Nursery plant material purchases for resale' includes the value of trees, nursery stock, bedding plants, seedlings, cuttings or bulbs (before sales tax) purchased for resale.

3 - Gross yearly payroll

Gross yearly payroll' includes payments to both seasonal and permanent labour.

4 - Electricity

Electricity' includes expenses for lighting, airflow fans and heating.

5 - Other crop expenses

Other crop expenses' include fertilizer, pesticides, pollination, irrigation, containers, packaging, bio programs and growing mediums such as soil, peat moss, vermiculite, perlite, sand, Styrofoam and sawdust.

6 - Other operating expenses

Other operating expenses' include interest, land taxes, insurance, advertising, repairs to farm buildings, machinery, agricultural equipment and vehicles, contract work, telephone and telecommunication services.