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					Livestock Budgets and Riparian Buffers:
 Integrating Riparian Area Income and Costs
     Into The Annual Budgeting Process


                 Version 1.0
                 December, 2003

               Resource Consulting
                             Buffer Economic Impact Summary *                                                                                    Description of Scenario:
     Economic impact on cow-calf                          Pre               Post            Empirical             %            Farm Management Summary:
             enterprise                                 Buffer             Buffer           Change            Change           100 head herd

                                                                                                                               105 Acres owned, 100 acres in production, no land leased.
Productive Acreage (acres)                                         100                 85            (15)             -14.9%
                                                                                                                               Riparian area description:
Gross Income                                                  42,932             42,932                 0              0.0%
                                                                                                                               6,500 lineal feet of stream TOTAL
Variable Costs                                                41,174             47,889           6,715               16.3%
                                                                                                                                 -- 6,500 lineal feet Type 1 stream w/ 15' existing buffer
Fixed Costs                                                   17,822             17,822                 0              0.0%

Owner Labor, Management Fee and Land Costs                       8,335             8,335                0              0.0%
                                                                                                                               Riparian treatments:
Enterprise Net Projected Return                              (24,399)           (31,114)          (6,715)             -27.5%
                                                                                                                                 Type 1: 35' CREP-style buffer

Buffer Statistics                                                                                                              1,500 lineal feet of buffer will require fencing @ 2.00 per lineal foot

Acreage placed in buffer (acres)                                   14.9
                                                                                                                               Cost Share:
Total net income/cost of buffer (PV)**                       (66,646)
                                                                                                                               None.
Total annualized net income/cost of buffer (PV)                  (5,994)

Total net income/cost per acre of buffer (PV)                    (4,466)


                                                                                                                               Buffer Commercial Management:
*All figures in US Dollars unless otherwise noted
                                                                                                                               None.
**PV = Present Value


                                                                                                                               Annualization Period for Buffer Income and Costs: 15 years
                                           Check             (24,399)           (31,114)


                                                                                                                               Other Notes:
                                                  Distribution of Buffer Income
                                                               0%
                                                               0%
                                                              0%0%
                                                             0%0%0%




      Installation Cost Share Payment               Maintenance Cost Share Payment          Land Rental Cost Share Payment
      Sign-Up or other one-time bonus               Hay income                              Grass silage income
      Timber thinning income                        Timber harvest income (stumpage)        Other Income #1
      Other Income #2
                                                                                           Distribution of Buffer Cost
                                                         0%

                                                              6%

                                  35%
                                                                     19%
                                                                            0%
                                                                                 0%
                                                                                0%
                    0%                                                     0%
                      0%         5%
                                                                   21%
                     0%
                               2%           13%




Survey and Stake buffer area                                                          Site Preparation
Tillage Costs (buffer estab. Only)                                                    Grass Filter strip installation
Fertilizer (initial establishment of hay and grass buffers)                           Seed (hay and grass silage)
Tree/shrub Seedling & Planting                                                        Seedling/shrub protectors + installation
Re-planting trees/shrubs                                                              Fencing + installation (incl. Gates)
Install new livestock water access/drinking facilities                                Other Cost(s)
Mowing (grass)                                                                        Weed Control
Seed (hay and grass silage)                                                           Tillage costs (ongoing)
Fertilizer                                                                            Fence Repair & Maintenance
Thinning (trees)                                                                      First Pruning (trees)
Second Pruning (trees)                                                                Harvest (hay, grass silage, timber)
Hauling (hay, grass silage, timber)                                                   Foregone income from the buffer area (acres occupied by buffer x net income loss per acre)
Foregone income from land made spatially unviable by buffer                           Feed cost increases due to buffer
Other Cost(s)
        File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Farm & Buffer Assumptions                                 10/25/2011, 2:46 PM

FARM ASSUMPTIONS
Herd                                                                       Unit           Quantity              Explanation/Source of Information

Herd size                                                          head                           100
Cow useful life                                                    years                             5
Cow annual cull rate                                               %                              17%
Annual % cow death loss                                            %                               2% Smathers et al 2003 (U of Idaho Budget)
% calf crop                                                        %                              90% Smathers et al 2003 (U of Idaho Budget)
% steer calves born each year                                      %                              50% Smathers et al 2003 (U of Idaho Budget)
% heifer calves born each year                                     %                              50% Smathers et al 2003 (U of Idaho Budget)
% of heifers kept as replacements                                  %                              52% Smathers et al 2003 (U of Idaho Budget)
% of replacement heifers culled (cull rate)                        %                              17% Smathers et al 2003 (U of Idaho Budget)
# of bulls purchased                                               head                              3
Bull replacement interval                                          years                             4
# horses used in livestock enterprise                                                                1


Herd Annual Flow Chart

                                                             45 Steer                                                            19 Final
                                                             (50%)                                                               Replacement
                                                                                                  23 Initial                     Heifers
    100 Cow Herd                 90                                                               replacement
                                 Calves                                                           heifers
                                 (90% calf                                                        (52%)
                                 crop)
                                                    45 Heifers (50%)

                                                                                                                                  4 cull
                                                                                                                                  replacement
                                                                                                                                  heifers (17%)

                                                                                                     22 cull
                     17 = Cull (17%)                                                                 replacement
                     2 = Death (2%)                                                                  heifers
                     ______
                     19 Cows removed
                     from herd




Herd Annual Flow                                                           # of head
Herd Size                                                                         100
Cows removed from herd                                                            19
Calves                                                                            90
--Steers                                                                          45
--Heifers                                                                         45
Initial replacement heifers                                                       23
Cull replacement heifers                                                            4
Final Replacement heifers                                                         19


Feed Requirements PER ANIMAL
                                                                    Alfalfa/Grass
                                                                                        Feed Barley
                                 Animal                               Hay (lbs.                                          Number of Days
                                                                                        (lbs.fed/day)
                                                                       fed/day)

Replacement Heifers                                                                                  2                                                     180
Replacement Heifers                                                               13                                                                       120
Cows                                                                              25                                                                       120
Bulls                                                                             28                                                                       120
Horses                                                                            20                                                                       120
Salt (lbs/animal/month)                                                           1.5        --                                                            360


        Prepared by:
        Resource Consulting                                                                                  Numbers in blue can be modified by the user
      File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Farm & Buffer Assumptions                                           10/25/2011, 2:46 PM



Animal weights at time of sale                                                      Unit    Quantity                Explanation/Source of Information

Steer calves                                                               c.w.t.                 5.50 Smathers et al 2002 Cow-Calf Budget
Heifer calves                                                              c.w.t.                 5.00
Aged bull                                                                  c.w.t.                16.50
Cull cows                                                                  c.w.t.                11.00
Cull replacement heifer                                                    c.w.t.                 9.00



Management and Labor                                                                Unit    Quantity                Explanation/Source of Information

Owner's management fee                                                     % of sales              5%
Hours of owner/family labor PER YEAR                                       hours                  728
                                                                                                       This number auto-calculates if you put a number in the
Hours of owner/family labor PER HEAD per year                              hours                  7.28 cell above it.
Hours of hired labor PER HEAD per year                                     hours                  2.00



Capital and Land                                                                    Unit    Quantity                Explanation/Source of Information

Total acreage of Farmstead (Owned)                                         acres                  105
# of acres in production (Owned)                                           acres                  100
# of acres in production (Leased)                                          acres                        0 Enter 0 if no land is leased
Property Tax rate                                                          %                    1.29%
Interest rate on Capital Investments                                       %                    5.00%
Interest rate on Operating Capital                                         %                    7.00%

Insurance rate on Capital Equipment and Buildings                          %                    0.80%



BUFFER ASSUMPTIONS                                                                  Unit    Quantity                Explanation/Source of Information
                                                                                                       used for discounting future costs and revenues back to
Discount rate                                                              %                    4.00% present time
                                                                                                       Wash Ag Stats Snohomish County 4 year average
Hay Yield                                                                  tons/acre/year         2.40 1998-2001
Grass Silage yield                                                         tons/acre/year              11
Hay/grass seeding interval                                                 Years                        4 Typical western Washington practice
lbs. of N fertilizer applied each year in buffer area (silage & hay buffer) lbs/acre              100 Assumes two applications per year, each 50 lbs./acre
Tree seedling planting density                                             trees/acre             500 Current CREP standard
                                                                                                           '1' if yes or '0' if no. Change this to '1' only if you
Will any part of the forested buffer be managed for commercial timber                                     intend to actively manage part of the forested buffer
production?                                                                         (Y/N)               0 area for commercial timber harvest.
                                                                                                          Change this to "1" only if you intend to actively
1st Pruning                                                                                             0 manage a forested buffer area
                                                                                                          Change this to "1" only if you intend to actively
2nd Pruning                                                                                             0 manage a forested buffer area
                                                                                                          Change this to "1" only if you intend to actively
Thinning                                                                                                0 manage a forested buffer area
                                                                                                          Change this to "1" only if you intend to actively
Timber Harvest                                                                                          0 manage a forested buffer area
                                                                                                          Type either 10, 15,25, or 50 in the box to the left. If you
Over how many years do you want to annualize the costs of the                                             do not choose one of these four numbers, the Budget
buffer?                                                                                                15 With Buffer will not calculate correctly.




      Prepared by:
      Resource Consulting                                                                                         Numbers in blue can be modified by the user
      File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Farm & Buffer Assumptions                               10/25/2011, 2:46 PM




FEDERAL-STATE COST SHARING PROGRAM ASSUMPTIONS
                             Assumption                               Unit         Quantity                Explanation/Source of Information

Cost share program contract length                                    years                15 only options are 10 or 15 years
                                                                                              Currently this is between 200% and 210% (March
Annual land rental rate                                                %             200.00% 2003)
One-time sign-up bonus                                               $/acre             $0.00 This should be a per-ACRE amount
Installation cost share                                                %             100.00%
Maintenance cost share                                                 %             100.00%
Years of maintenance paid by the program for forest/shrub buffers     Years                   5
Years of maintenance paid by the program for setback/grass/hay
buffers                                                               Years                   5
Cost Sharing available for setbacks?                                  (Y/N)                   0 '1' if yes or '0' if no
 Is there an annual land rental payment?                              (Y/N)                   0 1' if yes or '0' if no
 Is there a one-time sign-up bonus?                                   (Y/N)                   0 1' if yes or '0' if no
 Is there installation cost share support?                            (Y/N)                   0 1' if yes or '0' if no
 Is there maintenance cost share support?                             (Y/N)                   0 1' if yes or '0' if no
Cost-sharing available for grass filterstrips?                        (Y/N)                   0 '1' if yes or '0' if no
 Is there an annual land rental payment?                              (Y/N)                   0 1' if yes or '0' if no
 Is there a one-time sign-up bonus?                                   (Y/N)                   0 1' if yes or '0' if no
 Is there installation cost share support?                            (Y/N)                   0 1' if yes or '0' if no
 Is there maintenance cost share support?                             (Y/N)                   0 1' if yes or '0' if no
Cost sharing available for hay buffers?                               (Y/N)                   0 '1' if yes or '0' if no
 Is there an annual land rental payment?                              (Y/N)                   0 1' if yes or '0' if no
 Is there a one-time sign-up bonus?                                   (Y/N)                   0 1' if yes or '0' if no
 Is there installation cost share support?                            (Y/N)                   0 1' if yes or '0' if no
 Is there maintenance cost share support?                             (Y/N)                   0 1' if yes or '0' if no
Cost sharing available for shrub buffers?                             (Y/N)                   0 '1' if yes or '0' if no
 Is there an annual land rental payment?                              (Y/N)                   0 1' if yes or '0' if no
 Is there a one-time sign-up bonus?                                   (Y/N)                   0 1' if yes or '0' if no
 Is there installation cost share support?                            (Y/N)                   0 1' if yes or '0' if no
 Is there maintenance cost share support?                             (Y/N)                   0 1' if yes or '0' if no
Cost sharing available for mixed forest no-touch
buffers?                                                              (Y/N)                   0 '1' if yes or '0' if no
 Is there an annual land rental payment?                              (Y/N)                   0 1' if yes or '0' if no
 Is there a one-time sign-up bonus?                                   (Y/N)                   0 1' if yes or '0' if no
 Is there installation cost share support?                            (Y/N)                   0 1' if yes or '0' if no
 Is there maintenance cost share support?                             (Y/N)                   0 1' if yes or '0' if no
Cost sharing available for mixed forest (managed)
buffers?                                                              (Y/N)                   0 '1' if yes or '0' if no
 Is there an annual land rental payment?                              (Y/N)                   0 1' if yes or '0' if no
 Is there a one-time sign-up bonus?                                   (Y/N)                   0 1' if yes or '0' if no
 Is there installation cost share support?                            (Y/N)                   0 1' if yes or '0' if no
 Is there maintenance cost share support?                             (Y/N)                   0 1' if yes or '0' if no

Cost sharing available for grass silage buffers?                      (Y/N)                   0 '1' if yes or '0' if no
 Is there an annual land rental payment?                              (Y/N)                   0 1' if yes or '0' if no
 Is there a one-time sign-up bonus?                                   (Y/N)                   0 1' if yes or '0' if no
 Is there installation cost share support?                            (Y/N)                   0 1' if yes or '0' if no
 Is there maintenance cost share support?                             (Y/N)                   0 1' if yes or '0' if no




      Prepared by:
      Resource Consulting                                                                                Numbers in blue can be modified by the user
   File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Prices                                                  10/25/2011, 2:46 PM




FARM AND BUFFER INPUT PRICES
Farm Prices
                 Item                   Unit    $/unit                  Explanation                                   Source

Feed:
 Feed barley                      ton                 5.00
 Alfalfa                          c.w.t.            135.00
 Pasture                          AUM                12.00
 Crop aftermath                   AUM                13.00
 Salt                             lb.                 0.06
 Protein Supplement               c.w.t.              7.00
Grass Silage                      ton                28.50 Wet tons; price received by grower
Livestock:
 Steer calves                     c.w.t.             90.00                                             Chehalis Livestock Market Sept 26, 03
 Heifer calves                    c.w.t.             82.00                                             Chehalis Livestock Market Sept 26, 03
 Aged bull                        c.w.t.             48.00                                             Chehalis Livestock Market Sept 26, 03
 Cull cows                        c.w.t.             43.00                                             Chehalis Livestock Market Sept 26, 03
 Cull replacement heifer          c.w.t.             62.00                                             Chehalis Livestock Market Sept 26, 03
 Bulls                            head            2,100.00
 Stock horse                      head            2,250.00
Other:
Checkoff/brand inspection         head                2.00
Sales commission                  head              2.94% Percentage of total cull sales
Trucking/freight (to market)      head                7.00
Trucking to and from pasture      head               15.00
Hired Labor                       Hour                8.50
                                                           Price per acre sold as grazing land, not
Farmland market value             acre            2,500.00 for other uses
                                                           this is the PER ACRE value used to
                                                           assess property taxes (based on Sno
                                                           County Assessor appraisal of your
Farmland assessed value           acre              500.00 farm)
Grazing land rental rate          acre               80.00
Gasoline                          gal.                1.45
Diesel fuel                       gal.                1.50




   Prepared by:
   Carolyn Henri
   Resource Consulting                                                                                Numbers in blue can be modified by the user
   File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Prices                                                  10/25/2011, 2:46 PM




Buffer Prices
Hay seed                             acre            50.00
grass seed                           acre            39.00 (1) 25 lb. Bag/acre @39.00/bag             CENEX
N fertilizer                         lb.              0.16
Tillage (labor and equipment)        acre            30.00
                                                           Avg.= 1.90/tree incl. material and labor NRCS Greg Fisher; Jenny Baker,
Trees and Shrub Planting             acre           950.00 to plant, 500 trees per acre.            Snohomish CD
                                                                                                      Cost Range: $400-$735 per acre. Total
                                                                                                      amount includes tubing, stakes and
                                                                                                      installation labor. Sources: NRCS Greg
                                                                                                      Fisher, Jenny Baker, Snohomish CD
Tree/Shrub Protectors                acre           568.00
Fencing                              Lineal Ft.       2.00                                            NRCS 2003 Cost List
                                                           brush clearing + hygrotill + before and    NRCS 2003 Cost List; Greg Fisher; Al
Site Preparation (buffer)            acre           850.00 after herbicide spray                      Craney (Skagit CD)
Mowing cost                          acre            40.00 grass strip                                Sohngen et al, 1999; Henri, 2003

Weed control in buffer area          acre           350.00 herbicide application or hand slash
Tree thinning cost                   acre           100.00 Light thin (<300 tpa)                      NRCS 2003 Cost List
Tree pruning cost (1st lift)         acre            75.00                                            Merwin et al
Tree pruning cost (2nd lift)         acre            95.00                                            Merwin et al
                                                                                                      Quotes from local logging companies
Harvest costs (trees)                ton             25.00                                            (Concrete and Mt. Vernon)

Harvest costs (hay & grass silage)   acre/yr        170.00 includes average of 4 harvests per year Sohngen et al, 1999
Hauling costs (trees)                ton              5.74 based on avg. 40 mile haul                 Log truck cos. Sno/Skagit Counties




Timber Prices
($/MBF unless otherwise noted)
Douglas Fir (domestic)                     420
White woods (domestic)                     256
Hardwoods (RA and Maple)                   449
Softwood Pulp                              98
Chip & Saw ($/ton)                         45
Hardwood Pulp ($/ton)                      20




   Prepared by:
   Carolyn Henri
   Resource Consulting                                                                               Numbers in blue can be modified by the user
Livestock Receipts

Name                          Unit       Units/Hd       $/unit       No. of Head       Revenue
Steer calves                  cwt              5.50       90.00          45              22,275.00
Heifer calves                 cwt              5.00       82.00          22               8,856.00
Aged bull                     cwt             16.50       48.00           1                594.00
Cull cows                     cwt             11.00       43.00          19               8,987.00
Cull replacement heifer       cwt              9.00       62.00           4               2,219.72
Other cattle-related income
Total Revenue                                                                           $42,931.72




Monthly Allocation Table for Livestock Receipts (number of animals):
            Name                 Jan           Feb          Mar               Apr             May    Jun   Jul   Aug   Sep   Oct   Nov   Dec
Steer calves                         0              0            0                 0             0     0    0      0     0     0    45     0
Heifer calves                        0              0            0                 0             0     0    0      0     0     0    22     0
Aged bull                            0              1            0                 0             0     0    0      0     0     0     0     0
Cull cows                            0              0            0                 0             0    19    0      0     0     0     0     0
Cull replacement heifer              0              0            0                 0             0     0    0      0     0     0     4     0
Monthly Feed Requirements
                                                                                                                                                                            Annual
            Feed                Units         Jan          Feb           Mar         April         May     June    July     August    September October November December    Total
Feed Barley                  cwt                     12          11            12            12                                                               12       12        70.3
Alfalfa grass hay            ton
 Cows                        ton                     39          35            39                                                                                      39      151.3
 Replacement Heifers         ton                      4           4             4                                                                                       4       15.3
 Bulls                       ton                      1           1             1                                                                                       1        5.1
 Horses                      ton                      0           0             0                                                                                       0        1.2
Pasture                      AUM
 Cows                        AUM                                                             100     100     100      100       100        100     100                         700.0
 Replacement Heifers         AUM                                                              19      19      19       19        19         19      19                         136.0
 Bulls                       AUM                                                               3       3       3        3         3          3       3                          21.0
 Horses                      AUM                                                               1       1       1        1         1          1       1                           7.0
Crop aftermath               AUM                                                                                                                            123                123.4
Salt                         lb                     184        184             184           184     184     184      184       184        184     184      184       184     2203.6
Protein Supplement           cwt                                                                                                                                                 0.0
 Other Feed Item #1:                                                                                                                                                             0.0
 Other Feed Item #2:                                                                                                                                                             0.0

December 1 - April 30 All animals are fed a mixture of Alfalfa and grass hay
Replacement heifers also receive a barley supplement December 1-April 30
All animals are pastured between May 1 and October 30
      File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Cap Investment&Machinery                                                                                                                              10/25/2011, 2:46 PM




Cow-Calf Operation Capital Investment and Equipment
                                                                  100 Head Operation
                                                                                                            Fixed
                                                                                                            Costs                                                                        Fixed Costs Allocated To This Enterprise

                                                                                                                                                                         Fixed Cost
                                            Purchase                                                                                    Machine/         Annual                                                      Machine/
                                                                           Salvage/Cull       Useful Life    Annual          Annual                                     Allocation for     Annual         Annual                    Annual Capital
                     Item                   Price US$       Market Value                                                                Vehicle          Capital                                                     Vehicle
                                                                               Value             (yrs)        Taxes         Insurance                                  This Enterprise      Taxes        Insurance                    Recovery
                                              (Unit)                                                                                    Housing         Recovery                                                     Housing
                                                                                                                                                                             (%)


Buildings, Improvements & Equipment
 Fencing                                          20,000          10,000                  0            25            500           80              0         1,419                100%          500             80              0             1,419
 Corral                                            5,000           2,750             500               30            138           22              0          318                 100%          138             22              0               318
 Barn                                             12,000           6,600           1,200               30            330           53              0          763                  80%          264             42              0               610
 Hay shed                                         14,200           7,810           1,420               40            391           62              0          816                  80%          312             50              0               653
 Grain storage                                     5,000           2,750             500               30            138           22              0          318                  80%          110             18              0               254
 Water system                                      4,000           2,000                  0            25            100           16              0          284                  30%              30           5              0                  85
 Calf cradle                                         750            413               75               10             21            3              0           91                 100%              21           3              0                  91
 Squeeze                                           1,500            825              150               10             41            7              0          182                 100%              41           7              0               182
 Vet equipment                                       560            280                   0            15             14            2              0           54                 100%              14           2              0                  54
 Stock trailer                                     2,000           1,100             200               20             55            9              21         154                 100%              55           9            21                154
 Gooseneck trailer                                 4,200           2,310             420               20            116           18              46         324                 100%          116             18            46                324
 Manure spreader
 Other:                                                 0             0                   0             1              0            0                              0                0%              0            0              0                    0
 Other:                                                 0             0                   0             1              0            0                              0                0%              0            0              0                    0

Sub Total                                         69,210          36,838           4,465                            1,842         295              67        4,723                             1,600             0              0             4,145


Purchased Livestock
 Bulls                                             6,300           3,942           1,584                4                                                    1,409                100%              0            0      --                    1,409
 Horses                                            2,250           1,425             600               10                                                     244                 100%              0            0      --                      244
 Other:                                                                                                                                                                             0%              0            0      --                           0
 Other:                                                                                                                                                                             0%              0            0      --                           0

Sub Total                                          8,550           5,367           2,184                               0            0                        1,653                                  0            0                            1,653


Retained Livestock
 Cows                                             60,000          53,650          47,300                5                                                    5,048                100%              0            0      --                    5,048
 Replacement heifers                              11,653          11,245          10,837                5                                                    1,104                100%              0            0      --                    1,104
Other:                                                                                                                                                                              0%              0            0      --                           0
Other:                                                                                                                                                                              0%              0            0      --                           0

Sub Total                                         71,653          64,895          58,137                               0            0                        6,152                                  0            0                            6,152




     Prepared by:
     Resource Consulting                                                                                                                                                                            Numbers in blue can be modified by the user
     File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Cap Investment&Machinery                                                                                                                  10/25/2011, 2:46 PM



                                                                                                                                                                 Fixed Cost
                                           Purchase                                                                             Machine/         Annual                                                   Machine/
                                                                         Salvage/Cull    Useful Life   Annual        Annual                                     Allocation for   Annual        Annual                    Annual Capital
                    Item                   Price US$      Market Value                                                          Vehicle          Capital                                                  Vehicle
                                                                             Value          (yrs)       Taxes       Insurance                                  This Enterprise    Taxes       Insurance                    Recovery
                                             (Unit)                                                                             Housing         Recovery                                                  Housing
                                                                                                                                                                     (%)
Machinery and Vehicles
Tractor (45 hp w/loader)                         30,000         17,921           5,841            15        896           143              54        2,620                 30%        269            43           16                 786
Tractor (85 hp)                                  52,000         31,062          10,124            15      1,553           248              93        4,541                 20%        311            50           19                 908
Pickup 4x4 1 ton                                 24,000         13,200           2,400            10        660           106              40        2,917                 33%        218            35           13                 963
Other:                                                                                                          0           0              0               0                0%            0           0              0                    0
Other:                                                                                                          0           0              0               0                0%            0           0              0                    0

Sub Total                                       106,000         62,183          18,365                    3,109           497         187           10,077                            797           128           48               2,657


Farmland                                        100,000        250,000                                                                                                                643


Total Investment                               355,413        419,283          83,152                     4,951           792         254          22,605                           3,040           128          48               14,606




     Prepared by:
     Resource Consulting                                                                                                                                                                  Numbers in blue can be modified by the user
     File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Cap Investment&Machinery                                                                  10/25/2011, 2:46 PM




Equipment Operating Costs: Taxes, Repairs and Fuel

                                                                                                                  Cost
                                                                                                                             Variable
                                                                                                               allocation
                                           Hours or                       Fuel                                              operating
      Farm Machinery Compliment**                          Repairs                      Fuel/Oil    Total       for this
                                          Miles of Use                 Consumption                                          costs this
                                                                                                               enterprise
                                                                                                                            enterprise
                                                                                                                   (%)
Pickup 4x4 1 ton                                 10,000          500              12        1,390      1,890         30%            567
Tractor (55 hp w/loader)                            100          325               --         416        741        100%            741
Other:                                                                                                                                0
Other:                                                                                                                                0
Other:                                                                                                                                0
Other:                                                                                                                                0

TOTALS                                                           325               0         416        741             1          741




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     File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Budget w.o. buffer 10/25/2011, 2:46 PM



ANNUAL COW-CALF BUDGET Stillaguamish Valley (without
riparian buffers)
Herd Size:                                       100
                                                                                                      Total per
                                          Unit           $/unit      Quantity        Total            head

GROSS INCOME
Steer calves                              c.w.t.             90.00          248              22,275               223
Heifer calves                             c.w.t.             82.00          108               8,856                89
Aged bull                                 c.w.t.             48.00           12                 594                 6
Cull cows                                 c.w.t.             43.00          209               8,987                90
Cull replacement heifer                                      62.00           36               2,220                22
Other cattle-related income:                                                                      0                 0
TOTAL GROSS INCOME                                                                           42,932               429
                                                                                                       Total per
                                              Unit         $/unit     Quantity          Total
                                                                                                         Head
VARIABLE (Operating) COSTS
Feed:
  Feed barley                             cwt                 5.00            70                352           3.52
  Alfalfa grass hay                       ton               135.00           173             23,330         233.30
  Pasture                                 AUM                12.00           864             10,367         103.67
  Crop aftermath                          AUM                13.00           123              1,604          16.04
  Salt                                    lb                  0.06         2,204                132           1.32
  Protein Supplement                      cwt                 7.00             0                  0           0.00
  Other Feed Item #1                                 0                         0                  0           0.00
  Other Feed Item #2                                 0                         0                  0           0.00
Total Feed Expenses                                                                          35,786           358
Check off/brand inspection                head                2.00              90              181           1.81
Sales Commission                          head               14.62              24           346.94              3
Trucking/Freight (to market)              head                7.00              90              632              6
Trucking to and from pasture              head               15.00                                0              0
Veterinary medicine                       $                   1.00          500                 500              5
Machinery (fuel, lube, repair)            $                   1.00          741                 741              7
Vehicles (fuel, repair)                   $                   1.00          567                 567              6
Equipment (repair)                        $                   1.00          185                 185              2
Housing and improvements (repair)         $                   1.00          331                 331              3
Hired Labor                               hour                8.50          200               1,700             17
Miscellaneous (dues, legal, accounting,
travel, education, etc.)                  $                                 205                 205                2
Other:                                                                                            0                0
Other:                                                                                            0                0
Interest on operating capital                                                                   721                7

TOTAL VARIABLE COSTS                                                                         41,174               419



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     File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Budget w.o. buffer 10/25/2011, 2:46 PM



CASH FIXED COSTS
Property taxes on bldgs, equip and land                                              3,040              30
Insurance                                                                              128               1
Special assessments/fees (i.e. drain/dike)                                                               0
Other:                                                                                                   0
Other:                                                                                                   0
NON-CASH FIXED COSTS
Annual capital recovery                                                         --               --
  Purchased Livestock                                                                1,653              17
  Housing, Improvements, Equipment                                                   4,145              41
  Machinery & Vehicles                                                               2,657              27
Interest on retained livestock                                                       6,152              62
Machinery/vehicle housing                                                               48            0.48
Annual cost for pasture re-establishment                                                                 0
Other:                                                                                                   0
TOTAL FIXED COSTS                                                               17,822                 178

TOTAL VARIABLE & FIXED COSTS                                                   58,996                 597
Net Returns to Owner Labor,
Management and Land                                                            -16,064                -168
Owner labor                                                                          6,188              62
Operator management                                                                  2,147              21
Land Rent                                                                                0               0

TOTAL COSTS                                                                    67,331                 681

NET PROJECTED RETURNS                                                        (24,399)             (251)
Net return per acre in production                                                    -244




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     File: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Buffer Builder                                     10/25/2011, 2:46 PM



Multi-Zone Buffer Builder (a.k.a. "Build Your Own Buffers")
1) How many lineal feet of riparian area will be included in the buffer enterprise? Include footage
on both sides of a waterway if you own the property on both sides. Select from the following
stream types (enter 0 if you do not have that stream type):
                                                                             Unit       Amount
Type 1                                                                lineal feet            6,500
Type 2                                                                lineal feet                0
Type 3                                                                lineal feet                0
Type 4                                                                lineal feet                0
Type 5                                                                lineal feet                0
Type 9                                                                lineal feet                0
Total                                                                                        6,500

2) Of the total in 1), how many lineal feet will require fencing?:
                                                                             Unit       Amount
                                                                      lineal feet            1,500
Fencing cost per lineal foot:                                         lineal feet            $2.00

3) Select treatment for Type 1 watercourses
Buffer Type                                                           Avg Width (ft.)    Acres
Setback (no-touch, no planting)                                                     0          0.00
Grass filterstrip (no harvest)                                                      0          0.00
Grass Silage (managed)                                                              0          0.00
Hay (managed)                                                                       0          0.00
Shrub (no touch)                                                                    0          0.00
Mixed forest (no touch)                                                         100           14.92
Mixed forest (managed)                                                              0          0.00
Total buffer width and acreage Type 1 watercourses                              100           14.92

4) Select treatment for Type 2 watercourses
Buffer Type                                                           Avg Width (ft.)    Acres
Setback (no-touch, no planting)                                                     0            0.00
Grass filterstrip (no harvest)                                                      0            0.00
Grass Silage (managed)                                                              0            0.00
Hay (managed)                                                                       0            0.00
Shrub (no touch)                                                                    0            0.00
Mixed forest (no touch)                                                             0            0.00
Mixed forest (managed)                                                              0            0.00
Total buffer width and acreage Type 2 watercourses                                 0             0.00

5) Select treatment for Type 3 watercourses
Buffer Type                                                           Avg Width (ft.)    Acres
Setback (no-touch, no planting)                                                     0            0.00
Grass filterstrip (no harvest)                                                      0            0.00
Grass Silage (managed)                                                              0            0.00
Hay (managed)                                                                       0            0.00
Shrub (no touch)                                                                    0            0.00
Mixed forest (no touch)                                                             0            0.00
Mixed forest (managed)                                                              0            0.00
Total buffer width and acreage Type 3 watercourses                                 0             0.00

6) Select treatment for Type 4 watercourses
Buffer Type                                                           Avg Width (ft.)    Acres
Setback (no-touch, no planting)                                                     0            0.00
Grass filterstrip (no harvest)                                                      0            0.00
Grass Silage (managed)                                                              0            0.00
Hay (managed)                                                                       0            0.00
Shrub (no touch)                                                                    0            0.00
Mixed forest (no touch)                                                             0            0.00
Mixed forest (managed)                                                              0            0.00
Total buffer width and acreage Type 4 watercourses                                 0             0.00




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    File: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Buffer Builder                                    10/25/2011, 2:46 PM



7) Select treatment for Type 5 watercourses
Buffer Type                                                          Avg Width (ft.)   Acres
Setback (no-touch, no planting)                                                    0           0.00
Grass filterstrip (no harvest)                                                     0           0.00
Grass Silage (managed)                                                             0           0.00
Hay (managed)                                                                      0           0.00
Shrub (no touch)                                                                   0           0.00
Mixed forest (no touch)                                                            0           0.00
Mixed forest (managed)                                                             0           0.00
Total buffer width and acreage Type 5 watercourses                                0            0.00

8) Select treatment for Type 9 watercourses
Buffer Type                                                          Avg Width (ft.)   Acres
Setback (no-touch, no planting)                                                    0           0.00
Grass filterstrip (no harvest)                                                     0           0.00
Grass Silage (managed)                                                             0           0.00
Hay (managed)                                                                      0           0.00
Shrub (no touch)                                                                   0           0.00
Mixed forest (no touch)                                                            0           0.00
Mixed forest (managed)                                                             0           0.00
Total buffer width and acreage Type 9 watercourses                                0            0.00



Buffer Acreage Summary                                                     Acres
Setback (no-touch, no planting)                                               0.00
Grass filterstrip (no harvest)                                                0.00
Grass Silage (managed)                                                        0.00
Hay (managed)                                                                 0.00
Shrub (no touch)                                                              0.00
Mixed forest (no touch)                                                      14.92
Mixed forest (managed)                                                        0.00
                    Total acreage in buffer                                  14.92
Number of buffer acres no-touch                                              14.92
Number of buffer acres managed or accessible                                  0.00
Estimate the number of buffer acres that will be on leased
land                                                                          0.00




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     File: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Buffer Builder                                                          10/25/2011, 2:46 PM




Buffer Budget Summary                                                    14.92           Acres
                            Buffer Revenues                                 $              PV            % of Total Income

 Installation Cost Share Payment                                                    0               0               0.00%
 Maintenance Cost Share Payment                                                     0               0               0.00%
 Land Rental Cost Share Payment                                                     0               0               0.00%
 Sign-Up or other one-time bonus                                                    0               0               0.00%
 Hay income                                                                         0               0               0.00%
 Grass silage income                                                                0               0               0.00%
 Timber thinning income                                                             0               0               0.00%
 Timber harvest income (stumpage)                                                   0               0               0.00%
 Other Income #1                                                                    0               0               0.00%
 Other Income #2                                                                    0               0               0.00%
Sub Total Buffer Revenues                                                           0               0               0.00%



Buffer Costs
                    One Time and/or Installation Costs                      $              PV             % of Total Cost

 Survey and Stake buffer area                                                       0               0               0.00%
 Site Preparation                                                               12,684          12,684             19.03%
 Tillage Costs (buffer estab. Only)                                                 0               0               0.00%
 Grass Filter strip installation                                                    0               0               0.00%
 Fertilizer (initial establishment of hay and grass buffers)                        0               0               0.00%
 Seed (hay and grass silage)                                                        0               0               0.00%
 Tree/shrub Seedling & Planting                                                 14,176          14,176             21.27%
 Seedling/shrub protectors + installation                                        8,476           8,476             12.72%
 Re-planting trees/shrubs                                                        1,418           1,311              1.97%
 Fencing + installation (incl. Gates)                                            3,000           3,000              4.50%
 Install new livestock water access/drinking facilities                             0               0               0.00%
 Other Cost(s)                                                                      0               0               0.00%


                    Annual or Recurring Buffer Costs                        $              PV             % of Total Cost

 Mowing (grass)                                                                     0               0               0.00%
 Weed Control                                                                    5,223          23,250             34.89%
 Seed (hay and grass silage)                                                        0               0               0.00%
 Tillage costs (ongoing)                                                            0               0               0.00%
 Fertilizer                                                                         0               0               0.00%
 Fence Repair & Maintenance                                                       150            3,750              5.63%
 Thinning (trees)                                                                   0               0               0.00%
 First Pruning (trees)                                                              0               0               0.00%
 Second Pruning (trees)                                                             0               0               0.00%
 Harvest (hay, grass silage, timber)                                                0               0               0.00%
  Hauling (hay, grass silage, timber)                                               0               0               0.00%
  Foregone income from the buffer area (acres occupied by buffer x net
income loss per acre)                                                               0               0               0.00%
 Foregone income from land made spatially unviable by buffer                        0               0               0.00%
 Feed cost increases due to buffer                                                  0               0               0.00%
 Other Cost(s)                                                                      0               0               0.00%

Sub Total Buffer Costs                                                                          66,646               100%

Total Buffer NET Revenues (Costs)                                                           (66,646)
Net buffer revenue (Cost) PER ACRE of buffer                                                 (4,466)



     Prepared by:
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     File: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Buffer Builder                                 10/25/2011, 2:46 PM




Average Annual Buffer Revenues and Costs (Annual Equivalents)
                                                                                   Per Acre of
Annualized Revenues (Costs) over 10 Years                             Total
                                                                                     Buffer
Annual Equivalent Buffer Revenues                                         $0.00
Annual Equivalent Buffer Costs (annualized)                           $8,216.88

Total Annual Equivalent Revenue (Cost)                                   (8,217)           ($551)
                                                                      Total        Per Acre of
Annualized Revenues (Costs) over 15 Years
                                                                                     Buffer
Annual Equivalent Buffer Revenues                                         $0.00
Annual Equivalent Buffer Costs (annualized)                           $5,994.24

Total Annual Equivalent Revenue (Cost)                                   (5,994)           ($402)
                                                                                   Per Acre of
Annualized Revenues (Costs) over 25 Years                             Total
                                                                                     Buffer
Annual Equivalent Buffer Revenues                                         $0.00
Annual Equivalent Buffer Costs (annualized)                           $4,266.16

Total Annual Equivalent Revenue (Cost)                                   (4,266)           ($286)
                                                                                   Per Acre of
Annualized Revenues (Costs) over 50 Years                             Total
                                                                                     Buffer
Annual Equivalent Buffer Revenues                                         $0.00
Annual Equivalent Buffer Costs (annualized)                           $3,102.40
Total Annual Equivalent Revenue (Cost)                                   (3,102)           ($208)




    Prepared by:
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   File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Budget with buffer                 10/25/2011, 2:46 PM


ANNUAL COW-CALF BUDGET Stillaguamish Valley (with
riparian buffers)
Herd Size:                                         100
                                                                                                           Total per
                                          Unit           $/unit           Quantity        Total            head
GROSS INCOME
Steer calves                              c.w.t.                  90.00          248              22,275           223
Heifer calves                             c.w.t.                  82.00          108               8,856            89
Aged bull                                 c.w.t.                  48.00           12                 594             6
Cull cows                                 c.w.t.                  43.00          209               8,987            90
Cull replacement heifer                                           62.00           36               2,220            22
Other cattle-related income:                                                                           0             0

Annual Equivalent Buffer Revenues                                                                     0                0
TOTAL GROSS INCOME                                                                                42,932           429
                                                                                                            Total per
                                              Unit          $/unit         Quantity          Total
                                                                                                              Head
VARIABLE (Operating) COSTS
Feed:
 Feed barley                              cwt                   5.00              70                 352          3.52
 Alfalfa grass hay                        ton                 135.00             173              23,330        233.30
 Pasture                                  AUM                  12.00             864              10,367        103.67
 Crop aftermath                           AUM                  13.00             123               1,604         16.04
 Salt                                     lb                    0.06           2,204                 132          1.32
 Protein Supplement                       cwt                   7.00               0                   0          0.00
 Other Feed Item #1                                  0          0.00               0                   0          0.00
 Other Feed Item #2                                  0          0.00               0                   0          0.00
Total Feed Expenses                                                                           35,786              358
Check off/brand inspection                head                     2.00              90          181              1.81
Sales Commission                          head                    14.62              24       346.94                 3
Trucking/Freight (to market)              head                     7.00              90          632                 6
Trucking to and from pasture              head                    15.00                            0                 0
Veterinary medicine                       $                        1.00          500             500                 5
Machinery (fuel, lube, repair)            $                        1.00          741             741                 7
Vehicles (fuel, repair)                   $                        1.00          567             567                 6
Equipment (repair)                        $                        1.00          185             185                 2
Housing and improvements (repair)         $                        1.00          331             331                 3
Hired Labor                               hour                     8.50          200           1,700                17
Miscellaneous (dues, legal, accounting,
travel, education, etc.)                  $                                      205                205                2
Other:                                                                                                0                0
Other:                                                                                                0                0
Interest on operating capital                                                                       721                7
Annual Equivalent Buffer Costs                                                                     5,994               60

TOTAL VARIABLE COSTS                                                                              47,889           479

   Prepared By:
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   File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Budget with buffer     10/25/2011, 2:46 PM



CASH FIXED COSTS
Property taxes on bldgs, equip and land                                            3,040            30
Insurance                                                                            128             1
Special assessments/fees (i.e. drain/dike)                                                           0
Other:                                                                                               0
Other:                                                                                               0

NON-CASH FIXED COSTS
Annual capital recovery
  Purchased Livestock                                                              1,653            17
  Housing, Improvements, Equipment                                                 4,145            41
  Machinery & Vehicles                                                             2,657            27
Interest on retained livestock                                                     6,152            62
Machinery/vehicle housing                                                             48             0
Annual cost for pasture re-establishment                                                             0
Other:                                                                                               0

TOTAL FIXED COSTS                                                                 17,822           178

TOTAL VARIABLE & FIXED COSTS                                                      65,711           657
Net Returns to Owner Labor,
Management and Land                                                              -22,779          -228
Owner labor                                                                        6,188            62
Owner/Operator management                                                          2,147            21
Land Rent                                                                              0             0
TOTAL COSTS                                                                       74,045           740
NET PROJECTED RETURNS                                                          (31,114)          (311)




   Prepared By:
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                                                File Name: 633d37b2-06ee-4565-99a5-f39d5556acfc.xls, Sheet Name: Buffer Budgets                                                                                              10/25/2011, 2:46 PM




PER ACRE Buffer Budgets (seven different buffer types)

#1 Setback Buffer* Income and                                            Year**        Unit     $/unit       Quantity           Total             Total (PV)***                   Data Source/Comments
Costs PER ACRE
Buffer Gross Income
Installation Cost Share Payment                                                  1   acre                0         1.00                   0                   0
Maintenance Cost Share Payment                                                   5   acre                0         1.00                   0                   0
Annual Land Rental Cost Share Payment                                         15     acre                0         1.00                   0                   0
Sign-Up or other one-time bonus                                                  1   acre                0         1.00                   0                   0
Buffer Total Gross Income                                                                                                                 0                   0


Installation Costs
Survey and Stake buffer area                                                     1   acre         50.00            1.00                  50               50.00
Subtotal Installation Costs                                                                                                              50                  50


Maintenance Costs


Weed Control                                                           Indefinite    acre        350.00            1.00                  350              8,750      mechanical/hand/chemical Range: $300-700/acre
Subtotal Maintenance Costs                                                                                                               350              8,750


Total Buffer Cost****                                                                                                              400.00              8,800.00


Buffer Net Present Value                                                                                                                           (8,800)
* For the purpose of this exercise, it is assumed that the buffer is a no-touch setback. No trees are planted. For the purpose of calculating Present Values (PV) of on-going weed control, the buffer is
assumed to be permanent. Weeding expenses and cost sharing begin in the year the buffer is established.

**Year in which the income or cost occurs

*** In the event the income or cost is recurrent over more than one year future revenues and costs are converted to their Present Value

**** This represents the AVERAGE costs of buffer installation and maintenance. Actual costs can be much higher or lower depending on specific site conditions. Where available, the range of costs for
certain practices has been noted in the data source/comments column.




#2 Grass Filter Strip* Income and                                        Year**        Unit     $/unit       Quantity           Total             Total (PV)***                   Data Source/Comments
Costs PER ACRE
Buffer Gross Income
Installation Cost Share Payment                                                  1 acre                  0          1.00                      0                  0
Maintenance Cost Share Payment                                                   5   acre                0         1.00                   0                   0
Annual Land Rental Cost Share Payment                                            15 acre                 0          1.00                      0               0
Sign-Up or other one-time bonus                                                  1 acre                  0          1.00                      0                  0
Buffer Total Gross Income                                                                                                                 0                   0


Installation Costs                                                                                                                                                   Assumed to be one-time costs
Site Preparation (Brush clearing, initial weed control)                          1 acre           850.00            1.00                 850             850.00 Range $500-$1,200, Al Craney, Skagit CD
Grass filter strip installation (NRCS practice 393)                              1   acre        660.00            1.00                  660             660.00
Subtotal Installation Costs                                                                                                         1,510                 1,510


Maintenance Costs
Mowing (grass)                                                         Indefinite    acre         40.00            2.00                  80            2,000.00      Mow twice/year @ 50.00/acre each time
Subtotal Maintenance Costs                                                                                                               80               2,000


Total Buffer Cost****                                                                                                            1,590.00              3,510.00


Buffer Net Present Value                                                                                                                                (3,510)
* For the purpose of this exercise, it is assumed that the buffer is a no-touch setback, in which the Guidelines for installing a NRCS Filter Strip are followed. No trees are planted. Existing weeds are
removed at establishment and controlled through semi-annual mowing. For the purpose of calculating Present Value (PV) of mowing, the buffer is assumed to be permanent. No Maintenance costs are
incurred in the first year.

**Year in which the income or cost occurs

*** In the event the income or cost is recurrent over more than one year future revenues and costs are converted to their Present Value

**** This represents the AVERAGE costs of buffer installation and maintenance. Actual costs can be much higher or lower depending on specific site conditions. Where available, the range of costs for
certain practices has been noted in the data source/comments column.




#3 Hay Buffer* Income and Costs
                                                                        Year**         Unit     $/unit       Quantity           Total             Total (PV)***                   Data Source/Comments
PER ACRE
Buffer Gross Income
Installation Cost Share Payment                                                  1   acre                0         1.00                   0                   0
Maintenance Cost Share Payment                                                   5   acre                0         1.00                   0                   0
Annual Land Rental Cost Share Payment                                         15     acre                0         1.00                   0                   0
Sign-Up or other one-time bonus                                                  1   acre                0         1.00                   0                   0
Hay income                                                             Indefinite    ton             135            2.40                 324            8,100.00
Sub-total Buffer Total Gross Income                                                                                                      324               8,100




Installation Costs^
Site Preparation (Brush clearing, initial weed control)                          1 acre           850.00            1.00                 850             850.00 Range $500-$1,200, Al Craney, Skagit CD
Tillage (labor and equipment)                                                    1 acre            30.00            1.00                  30               30.00
Seed                                                                             1 acre            50.00            1.00                  50               50.00
Fertilizer                                                                       1 acre           190.00            1.00                 190             190.00 BC Ministry of Ag
Subtotal Installation Costs                                                                                                          1,120                 1,120


Maintenance/Operational Costs
                                                                                                                                                                 Fertilizer is applied every year in the spring; BC
Fertilizer                                                             Indefinite    acre          16.00            1.00                  16              400.00 Ministry of Ag
                                                                                                                                                                 Harvest 4 times per year. Total ANNUAL harvest
Harvest                                                                Indefinite    acre         170.00            1.00                 170            4,250.00 cost per acre is $160.00
                                                                                                                                                                 Tilling occurs every four years after initial
Tilllage (labor and equipment)                                                   4 acre            30.00            1.00                  30              176.62 establishment.


Seed                                                                             4 acre            50.00            1.00                  50             294.36 Hay is reseeded every four years after establishment.

Subtotal Maintenance Costs                                                                                                               266               5,121
Fixed costs per acre                                                                                                                 84.20              2,105.00
Total Buffer Cost****                                                                                                            1,386.00              8,345.98


Buffer Net Present Value                                                                                                                                   (246)
* For the purpose of this exercise, it is assumed that the buffer is planted with hay. Site preparation is followed by conventional tilling, fertilizer and seeding. The hay is re-seeded every four years and
fertilized each year in the spring. Four harvests per year are obtained. No harvest is obtained in the first year. Annual yield can be adjusted in the "Buffer Assumptions" Table in the "Farm & Buffer
Assumptions" worksheet.

**Year(s) in which the income or cost occurs

*** In the event the income or cost is recurrent over more than one year future revenues and costs are converted to their Present Value

^All installation costs occur in the first year the buffer is established.


**** This represents the AVERAGE costs of buffer installation and maintenance. Actual costs can be much higher or lower depending on specific site conditions. Where available, the range of costs for
certain practices has been noted in the data source/comments column.


#4 Shrub Buffer* Income and Costs                                        Year**
                                                                                       Unit     $/unit       Quantity           Total             Total (PV)***                   Data Source/Comments
PER ACRE
Buffer Gross Income
Installation Cost Share Payment                                                  1   acre                0         1.00                   0                   0
Maintenance Cost Share Payment (weed control)                                    5   acre                0         1.00                   0                   0
Maintenance Cost Share Payment (re-planting)                                     2                       0         1.00                   0                  0
Annual Land Rental Cost Share Payment                                         15     acre                0         1.00                   0                   0
Sign-Up or other one-time bonus                                                  1   acre                0         1.00                   0                   0
Buffer Total Gross Income                                                                                                                 0                  0


Installation Costs                                                                                                                                                   Assumed to be one-time costs
                                                                                                                                                                     Cost range $500-1,200/acre, Includes brush
                                                                                                                                                                     clearing, weed control, hygrotilling. Sources:
Site Preparation                                                                 1 acre          850.00            1.00              850                   850       NRCS Greg Fisher, Al Craney, Skagit CD

                                                                                                                                                                     Planting density 500 shrubs per acre; costs range
                                                                                                                                                                     from $200-$750 per acre depending on the type and
                                                                                                                                                                     size of plant stock used. Sources: shrub stock
Shrub Seedling & Planting                                                        1   acre        950.00            1.00              950                   950       assumed to be half the cost of CREP planting stock.

                                                                                                                                                                     Cost Range: $400-$735 per acre for 500 plants.
                                                                                                                                                                     Total amount includes tubing, stakes and installation
                                                                                                                                                                     labor. Sources: NRCS Greg Fisher, Jenny Baker,
Shrub protectors + installation                                                  1   acre        568.00            1.00              568                   568       Snohomish CD. Assume 2/3 of stock would be tubed.
Subtotal Installation Costs                                                                                                        2,368                 2,368


Maintenance Costs

                                                                                                                                                                     mechanical/hand/chemical; Range: $300- $700/acre
Weed Control                                                                     5   acre        350.00            1.00              350                 1,558       Source: Tim Miller, WSU Mt. Vernon

Re-planting shrubs^                                                              2   acre        950.00            0.07                  67                 61       Assumes 7% shrub mortality
Subtotal Maintenance Costs                                                                                                           417                 1,620


Total Buffer Cost****                                                                                                              2,785                 3,988


Buffer Net Present Value                                                                                                                              (3,988)
* For the purpose of this exercise, it is assumed that the buffer is a no-touch shrub buffer including mixed native species plantings at a density of 500 shrubs per acre. Existing weeds are removed at
establishment and controlled for the first 5 years. Re-establishment of shrubs that died after planting occurs in the second year.

**Year or years in which the income or cost occurs

*** In the event the income or cost is recurrent over more than one year future revenues and costs are converted to their Present Value

^Shrub mortality caused by wildlife browsing, drought, flood and storm damage

**** This represents the AVERAGE costs of buffer installation and maintenance. Actual costs can be much higher or lower depending on specific site conditions. Where available, the range of costs for
certain practices has been noted in the data source/comments column.



#5 Mixed Forest* Buffer Income                                           Year**        Unit     $/unit       Quantity           Total             Total (PV)***                   Data Source/Comments
and Costs (no-touch) PER ACRE
Buffer Gross Income
Installation Cost Share Payment                                                  1   acre                0         1.00                   0                   0
Maintenance Cost Share Payment (weed control)                                    5   acre                0         1.00                   0                   0
Maintenance Cost Share Payment (re-planting)                                     2   acre                0         1.00                   0                  0
Annual Land Rental Cost Share Payment                                         15     acre                0         1.00                   0                   0
Sign-Up or other one-time bonus                                                  1   acre                0         1.00                   0                   0

Buffer Total Gross Income                                                                                                                 0                  0



Installation Costs                                                                                                                                                   Assumed to be one-time costs
                                                                                                                                                                     Cost range $500-1,200/acre, Includes brush
                                                                                                                                                                     clearing, weed control, hygrotilling. Sources:
Site Preparation                                                                 1 acre          850.00            1.00              850                   850       NRCS Greg Fisher, Al Craney, Skagit CD

                                                                                                                                                                     Planting density 500 trees per acre; costs range
                                                                                                                                                                     from $400-$1500 per acre depending on the type and
                                                                                                                                                                     size of seeding stock used. Sources: NRCS Greg
                                                                                                                                                                     Fisher, Jenny Baker, Snohomish CD
Tree/shrub Seedling & Planting                                                   1   acre        950.00            1.00              950                   950
                                                                                                                                                                     Cost Range: $400-$735 per acre. Total amount
                                                                                                                                                                     includes tubing, stakes and installation labor.
                                                                                                                                                                     Sources: NRCS Greg Fisher, Jenny Baker,
Seedling protectors + installation                                               1   acre        568.00            1.00              568                   568       Snohomish CD

Subtotal Installation Costs                                                                                                        2,368                 2,368


Maintenance Costs

                                                                                                                                                                     mechanical/hand/chemical; Range: $300- $700/acre
Weed Control                                                                     5   acre        350.00            1.00              350                 1,558       Source: Tim Miller, WSU Mt. Vernon
Re-planting trees/shrubs^                                                        2   acre        950.00            0.10                  95                 88       Assumes 10% tree mortality

Subtotal Maintenance Costs                                                                                                           445                 1,646


Total Buffer Cost****                                                                                                              2,813                 4,014


Buffer Net Present Value                                                                                                                                (4,014)
* For the purpose of this exercise, it is assumed that the buffer is a forested buffer planted to current state standards for CREP buffers, including mixed native species planted at a density of 500 trees per acre.
Existing weeds are removed at establishment and controlled for the first 5 years. Re-establishment of trees that died after planting occurs in the second year. Interest rate used to calculate Present Value of
future revenues and costs is indicated in the Farm & Buffer Assumptions worksheet.

**Year or period of years in which the income or cost occurs

*** In the event the income or cost is recurrent over more than one year future revenues and costs are converted to their Present Value

^Tree mortality caused by wildlife browsing, drought, flood and storm damage

**** This represents the AVERAGE costs of buffer installation and maintenance. Actual costs can be much higher or lower depending on specific site conditions. Where available, the range of costs for
certain practices has been noted in the data source/comments column.


#6 Mixed Forest Buffer* Income                                           Year**
                                                                                       Unit     $/unit       Quantity           Total             Total (PV)***                   Data Source/Comments
and Costs (managed) PER ACRE
Buffer Gross Income
Installation Cost Share Payment                                                  1   acre                0         0.00                   0                   0
Maintenance Cost Share Payment (weed control)                                    5   acre                0         0.00                   0                   0
Maintenance Cost Share Payment (re-planting)                                     2   acre                0         0.00                   0                   0
Annual Land Rental Cost Share Payment                                         15     acre                0         0.00                   0                   0
Sign-Up or other one-time bonus                                                  1   acre                0         0.00                   0                   0
                                                                                                                                                                     Thinning done in year 15
Thinning revenue                                                              15     MBF         350.00            0.00                   0                0.00
                                                                                                                                ------                               Harvest hardwood volume every 20 years
Hardwood timber revenue                                                       20     MBF            238            0.00                                    0.00
                                                                                                                                ------                               Harvest softwood volume every 35 years
Coniferous timber revenue                                                     35     MBF         350.00            0.00                                    0.00
Total Buffer Gross Income                                                                                                                                    0


                                                                         Year**
                                                                                       Unit     $/unit       Quantity           Total             Total (PV)***      Assumed to be one-time costs
Installation Costs
                                                                                                                                                                     Cost range $500-1,200/acre, Includes brush
                                                                                                                                                                     clearing, weed control, hygrotilling. Sources:
Site Preparation                                                                 1 acre          850.00            0.00                   0                  0       NRCS Greg Fisher, Al Craney, Skagit CD

                                                                                                                                                                     Planting density 500 trees per acre; costs range
                                                                                                                                                                     from $400-$1500 per acre depending on the type and
                                                                                                                                                                     size of seeding stock used. Sources: NRCS Greg
Tree/shrub Seedling & Planting                                                   1   acre        950.00            0.00                   0                  0       Fisher, Jenny Baker, Snohomish CD


                                                                                                                                                                     Cost Range: $400-$735. Total amount includes
                                                                                                                                                                     tubing, stakes and installation labor. Sources:
Seedling protectors + installation                                               1   acre        568.00            0.00                   0                  0       NRCS Greg Fisher, Jenny Baker, Snohomish CD
Subtotal Installation Costs                                                                                                               0                  0


                                                                         Year**
                                                                                       Unit     $/unit       Quantity           Total             Total (PV)***
Operational and Maintenance Costs


                                                                                                                                                                     mechanical/hand/chemical; Range: $300- $700/acre
Weed Control                                                                     5   acre        350.00            0.00                   0                  0       Source: Tim Miller, WSU Mt. Vernon
Re-planting trees/shrubs^                                                        2   acre        950.00            0.00                   0                  0       Assumes 10% tree mortality
Thinning                                                                      15     acre        100.00            0.00                   0                   0
First Pruning                                                                        acre         75.00            0.00                   0                   0
Second Pruning                                                                       acre         95.00            0.00                   0                   0
                                                                                                                                ------
Selective Logging                                                      20 & 35       ton          25.00            0.00                                       0
                                                                                                                                ------
Hauling                                                                20 & 35       ton           5.74            0.00                                       0
Subtotal Operational and Maintenance Costs                                                                                                                   0



Total Buffer Cost****                                                                                                                                        0



Buffer Net Present Value                                                                                                                                  0
* For the purpose of this exercise, it is assumed that the buffer is a forested buffer planted to current state standards for CREP buffers, including mixed native species plantings at a density of 500 trees per
acre. Existing weeds are removed at establishment and controlled for the first 5 years. Re-establishment of trees that died after planting occurs in the second year. Interest rate used to calculate Present
Value of future revenues and costs is indicated in the Farm and Buffer Assumptions worksheet.

**Year or years in which the income or cost occurs


*** In the event the income or cost is recurrent over more than one year future revenues and costs are converted to their Present Value

^Tree mortality caused by wildlife browsing, drought, flood and storm damage

**** This represents the AVERAGE costs of buffer installation and maintenance. Actual costs can be much higher or lower depending on specific site conditions. Where available, the range of costs for
certain practices has been noted in the data source/comments column.




#7 Grass Silage Buffer* Income                                          Year**         Unit     $/unit       Quantity           Total             Total (PV)***                   Data Source/Comments
and Costs PER ACRE
Buffer Gross Income



Installation Cost Share Payment                                                  1 acre                  0          1.00                      0                  0

Maintenance Cost Share Payment                                                   5 acre                  0          1.00                      0                  0
Annual Land Rental Cost Share Payment                                            15 acre                 0          1.00                      0                  0

Sign-Up or other one-time bonus                                                  1 acre                  0          1.00                      0                  0

Grass Silage revenue                                                   Indefinite    ton           28.50          11.00                  314            7,837.50
Sub-total Buffer Total Gross Income                                                                                                      314               7,838



Installation Costs^
Site Preparation (Brush clearing, initial weed control)                          1 acre           850.00            1.00                 850             850.00 Range $500-$1,200, Al Craney, Skagit CD

Tillage (labor and equipment)                                                        acre          30.00            1.00                  30               30.00

Seed                                                                                 acre          39.00            1.00                  39               39.00

Fertilizer                                                                           acre         190.00            1.00                 190             190.00 Source: Ministry of Ag British Columbia
Subtotal Installation Costs                                                                                                          1,109                 1,109



Maintenance/Operational Costs^^
                                                                                                                                                                Fertilizer is applied every year in the spring; Source:
Fertilizer                                                                           acre          16.00            1.00                  16             400.00 Ministry of Ag British Columbia
                                                                                                                                                                 Harvest 4 times per year @ 40.00 per acre each
Harvest                                                                              acre         170.00            1.00                 170            4,250.00 time. Assume no harvest first year.

                                                                                                                                                                Tilling occurs every four years after initial
Tillage (labor and equipment)                                                        acre          30.00            1.00                  30             176.62 establishment
                                                                                                                                                                Grass is reseeded every 4 years after initial
Seed                                                                                 acre          39.00            1.00                  39             229.60 establishment

Subtotal Maintenance/Operations Costs                                                                                                    255               5,056


Fixed costs per acre                                                                                                                 84.20              2,105.00

Total Buffer Cost****                                                                                                            1,448.20              8,270.22

Buffer Net Present Value                                                                                                                                 (433)
* For the purpose of this exercise, it is assumed that the buffer is planted with grass for silage and green chop. Site preparation is followed by conventional tilling, fertilizer and seeding. The grass is re-
seeded every four years and fertilized each year in the spring.

**Year(s) in which the income or cost occurs


*** In the event the income or cost is recurrent over more than one year future revenues and costs are converted to their Present Value


^All installation costs occur in the first year the buffer is established.
^^ It is assumed that maintenance cost sharing will not be available for this buffer type, since the maintenance costs are regular agricultural costs associated with producing a crop
**** This represents the AVERAGE costs of buffer installation and maintenance. Actual costs can be much higher or lower depending on specific site conditions. Where available, the range of costs for




                                                                                                                                                                                                                                     Prepared by:
                                                                                                                                                                                                                              Resource Consulting
Mixed Forest Buffer Harvest Schedule
Red Alder Volume Assumptions:
Volume per tree:                 Board feet
20 yrs                                              90
40 yrs                                             312
60 yrs.                                            407

Doug Fir Volume Assumptions:
Volume per tree:                 Board feet:
35 years                                           240
70 years                                          1260
105 years                                         1500

Species #3 Volume Assumptions:
Volume per tree:                 Board feet:
X years
XX years
XXX years


Green weight per MBF in TONS
Red Alder                                         4.45
Doug Fir                                          4.11
SPECIES #3

Number of Stems Harvested and Total Volume by Species
                                 Year
                                                    0    10   15   20
RED ALDER
Harvest                          Plant XXX stems
Remaining stems


DOUG FIR
Harvest                          Plant500 stems
Remaining Stems


SPECIES #3                       Plant XXX stems
Harvest
Remaining Stems




Board Feet RA                                       0              0
Board Feet Doug Fir                                 0
Board Feet Sp #3
Income RA                            0
Income DF
Income Sp #3

Present Value of RA Income       0   0
Present Value of DF Income       0
Present Value of Sp #3 Income    0

Logging & Hauling Costs
Weight in tons
 Hardwoods                       0   0
 Doug Fir                        0
Logging cost                         0
Hauling cost                         0

Present Value of Logging costs   0   0
Present Value of Hauling costs   0   0
25   30   35   40   45   50   55   60   65




               0                   0
          0
    0   0
0



    0   0
0




    0   0
0
0   0   0
0   0   0

0   0   0
0   0   0
70   75   80   85   90   95   100   105




          0                    0
0                                    0
    0   0
0           0



    0   0
0           0




    0   0
0           0
0   0   0   0
0   0   0   0

0   0   0   0
0   0   0   0

				
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