Classification of Greenhouse Operating Expenses

1 - Greenhouse plant material purchases for growing on

Greenhouse plant material purchases for growing on' includes the value of flowers, plants, cuttings, seedlings, seeds and bulbs (before sales tax) purchased for growing.

2 - Greenhouse plant material purchases for resale

Greenhouse plant material purchases for resale' includes the value of flowers, plants, cuttings, seedlings, seeds and bulbs (before sales tax) purchased for resale.

3 - Gross yearly payroll

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

4 - Natural gas

5 - Heating oil

6 - Other types of fuel

7 - Electricity

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

8 - 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.

9 - Other operating expenses

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