In this Handbook, however, the data and information used for various enterprises reflect typical circumstances with regard to the techniques of production and prices that prevail currently in Pakistan-Punjab. To simplify the budgets, prices, yields and other key assumptions are based on 1992-93 values. Farm operations such as ploughing, planking, etc. have been costed Ollt if carried out mechanically, notwithstanding the fact, that on many small farms bullocks may still be an important source of draught power. The reason for costing this way is that the bulk of land preparation in Pakistan is now mechanical, so costs of tractor operations set the market rates.