cost variable is the sum of the pivot, wheel line, and hand 

 line costs. .Annual pumping costs are detemiined for the 

 least cost method of pumping. 



The irrigation costs table range of the IDA spreadsheet 

 annualizes the cost of the irrigation equipment in the 

 AutoCAD designed system. The table separates the on-farm 

 irrigation equipment costs from the water delivery system 

 costs. The engineering and contingency costs arc based on 

 the delivery system. The range determines the total cost for 



each item then calculates the operation and maintenance 

 from the O&M column and adds this to the amortized cost. 

 The amortized cost is calculated on a economic and fi- 

 nancial basis. The amortized economic costs are based on 

 the sv'Stems life from the life column and the real rate of 

 remm interest variable. The amortized financial costs arc 

 based on the fixed financial life and financial interest rate 

 variables. The range sums these columns to determine the 

 total annual economic and financial system costs. 



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