INTRODUCTION
Sample costs to establish a walnut orchard and produce walnuts under micro sprinkler irrigation in the
Sacramento Valley are presented in this study. This study is intended as a guide only, and can be used to make
production decisions, determine potential returns, prepare budgets and evaluate production loans. Practices
described are based on those production practices considered typical for the crop and area, but will not apply to
every farm. Sample costs for labor, materials, equipment and custom services are based on current figures. A
blank column, “Your Costs”, in Tables 2 and 3 is provided to enter your farming costs.
The assumptions section describes the hypothetical farm operation, production practices, overhead, and
calculations. For additional information or an explanation of the calculations used in the study call the
Department of Agricultural and Resource Economics, University of California, Davis, (530) 752-3589 or your
local UC Cooperative Extension office.