Plows
Harrows (spike-tooth and spring-tooth)
Disc Cultivator
Weed cutter
Clod masher
Roller
Hoes, shovels, etc.
Pruning tools
Brush burner
Spray outfit
Wagon
Barns, sheds and other buildings
Harvesting equipment:
Almond sheets
Poles
Lug boxes
Hulling machine
Sorting tables and bins
Drying trays
Sacks for transportation to warehouse
Orchard heating equipment ($25-$30 per acre)
Horses or tractors
Harness
_Average Overhead Charges._—Table IV shows the average overhead charges
for almond orchards. Interest and depreciation on buildings are not
included because of the great variation in their character, so that an
extra charge must be figured on these items by the individual grower.