The cost of producing almonds involves a number of variable factors,
including overhead charges, such as the cost of the land, equipment,
taxes, insurance and depreciation; and also the cost of maintenance
and handling. Maintenance includes such costs as pruning, plowing,
cultivating, spraying and irrigation. Handling includes harvesting,
hulling, hauling, and warehousing. Tabulations of estimates in tables II
to VIII are based on information collected during the years 1913 to 1916,
inclusive, from a large number of growers in practically all the almond
districts of the state, and represent as accurately as possible with the
data at hand the average costs which actually exist throughout California.
_Cost of the Land._—The estimates given in table II are to be taken as
only partially indicative of conditions which actually exist in the
various districts mentioned. These figures do not give the entire range
of prices but indicate some of the more common values placed upon the
land.