Linseed

Booklet. No.157 Oil Seed Production: OSPS - 13

Contents Preface I. Introduction II. Climate III. Soil IV. Varieties V. Land Preparation VI. Seed and Sowing VII. Manures and Fertilizers VIII. Irrigation IX. Diseases X. Insect Pests XI. Weed Control XII. Harvesting and Yield XIII. Crop Rotation XIV. Mixed Cropping XV. Industrial Importance XVI. Seed Production XVII. Unfavourable Climate XVIII. Economics of Cultivation Preface Linseed is an important oilseed crop of India. Its oil is used in a number of industrial products. It is also used as an edible oil especially in the rural areas. This booklet describes the scientific cultivation of linseed crop. Dr. K. T. Chandy, Agricultural and environmental Education I. Introduction Linseed (Linum usitatissimum) is an important industrial and edible oil and fibre producing crop. Its plants are small, hardy and require less management costs. Its origin is considered to be polyphyletic i.e. originated by natural hybridization between wild flax ( Lmum angustifolium) and cultivated forms. The climatic selective pressure differentiated hybrids into two distinct forms. One is small seeded having more oil content, developed in South-western Asia (India) and the other is bold seeded, suitable for fibre production and developed in the Mediterranean region. The important linseed growing countries are India, exUSSR, Argentina, Canada, USA, Egypt, Greece, Japan., Pakistan, Turkey, Ethiopia, Australia, New Zealand, Rumania, Poland, Spain and Belgium. In India the states growing this crop are Madhya Pradesh, Uttar Pradesh, Maharashtra, Bihar, Rajasthan, West Bengal, Karnataka, Orissa, Andhra Pradesh, and Himachal Pradesh with a total area of about 2.5 million hectares. It is a cool season crop which can profitably be grown in the hilly regions also. II. Climate

Linseed plant grows in cool climatic conditions. The temperature range between 20. C to 36 C gives pro- fuse vegetative development of the plant. The crop is suited to low rainfall areas, as it requires less humidity. On an average 50-70% relative humidity is favourable for its growth and development. Well distributed rainfall amounting to 15 to 20 cm, during its whole growth period is sufficient for successful development of the crop. The crop in India is grown after the heavy rainy season of monsoon i.e. from October-November to March -April. This crop is found to perform well up to an altitude of 800 m from sea level. III. Soil Heavy soil with good water retention capacity is suitable for linseed cultivation. Clay loam, silt clay, silt loam, deep black soils, light Gangetic alluvium soils and paddy soils are the most favourable for its cultivation. The crop is tolerant to a wide range of pH values i.e.5 to 7. Any soil which retains sufficient available soil moisture in the upper 30 cm soil layer, without rains during its growth period is suitable for its cultivation. IV. Varieties Important varieties of linseed are described here. 1. Hira This variety was released in 1964. It is a cross of H 432 X NP (RR) 9. It is suitable for Bundelkhand (Uttar Pradesh) and can also be grown in the irrigated areas. Its flowers are whit with a pale tinge. Seeds are medium in size. It is resistant to rust and wilt diseases. It is a spreading type, matures in 135 -145 days and produces 12-18 quintals of grains per hectare. Its seeds ' contain 43% oil. 2. Mukta This variety was released in 1964 for Uttar Pradesh. I It is a cross of H-626 x NP (RR) 9. It is suitable for rainfed areas. The flowers are white with a blue tinge. It is also suitable for north Bihar. Seeds are medium bold, compact growing and 'tolerant to rust and wilt diseases. It matures in 130 days and yields 12-18 quintals of grains per hectare. Seed contain 45% oil. 3. Neelum This variety was released in 1980 for central and western Uttar Pradesh. The plant is medium tall and erect. Its seeds are brown in colour and very bold. The plant is resistant to rust and wilt diseases. The variety is suitable for irrigated and high fertility conditions. The flowers are blue in colour. It matures in 125 -150 days and yields 15-20 quintals of grains per hectare. Seeds contain 43% oil. 4. LC-185 This variety was released in 1970 for Punjab, Himachal Pradesh etc. Its seeds are yellow, medium and suitable for cultivation under broadcast sowing in standing rice. The flowers are blue in colour. It is resistant to wilt, rust and tolerant to frost. It matures in about 170 days, yields 8-12 quintals of grains per hectare. Seeds contain about 46% oil. 5. Himalini The variety was released in 1973. It is most suitable for Punjab, Haryana, Himachal Pradesh, Rajasthan etc. Its seeds are small and brown in colour. It is fairly resistant to wilt, rust

and powdery mildew but quite susceptible to frost. It matures in 150-175 days, yields I8-12 quintals of grain per hectare. Seeds contain 40% oil. 6. B-67 This variety is a selection from an indigenous collection. The plant is medium with spreading habit and with blue flowers. It is a brown and small seeded variety. Seeds have 42% oil. It is tolerant to rust and wilt disease and suitable for cultivation in West Bengal. It matures in 120-130 days and yields 10-18 quintals of grains per hectare. 7. T-397 This variety was released in 1960. It is suitable for Bundelkhand region of Uttar Pradesh, Bihar, Assam, Madhya Pradesh and Rajasthan. Seeds are brown, small. Plant is spreading type, tolerant to rust, wilt and drought. It matures in 125 to 145 days and yields 10-18 quintals of grains per hectare. Seeds contain 43% oil. 8. R-17 This variety is suitable for Madhya Pradesh. The crop is tolerant to rust and wilt diseases. The flowers ) are blue in colour. It matures in 125-150 days, yields 10-16 quintals per hectare. Seeds have 47% oil content. 9. K-2 This variety was released in 1952, and is suitable for Punjab, Haryana, Himachal Pradesh, etc. This variety is resistant to wilt and rust but susceptible to powdery mildew. Its seeds are brown, bold and flowers are blue in colour. It matures in 170-175 days, yields 12-18 quintals per hectare. Seeds contain 46% oil. 10. LS-2 The variety is suitable for Haryana, Rajasthan, Punjab, Himachal Pradesh etc. It is suitable for both rainfed as well as irrigated areas. It is widely adaptable and highly responsive to the application of fertilizers. Its seeds are brown in colour. It matures in 155 days and can yield up to 30 quintals per hectare. Seeds contain 43% oil. 11. Chambal This variety is suitable for Rajasthan area. The seeds are brown and bold. Plant is moderately resistant to rust, wilt and powdery mildew. It matures in 130 days and yields 11-12 quintals per hectare. Seeds have 42% oil. 12. SPS-30-31 This variety is resistant to all foliar diseases such as rust, powdery mildew and alternaria blight. Seeds are bold. It matures in 110- 130 days and yields 12-15 quintals per hectare. 13. C-429 This variety is suitable for Maharashtra. It is moderately susceptible to powdery mildew, but quite tolerant to wilt and rust diseases. It is suitable for rainfed areas. It matures in 125 days and yields 10 quintals per hectare. Seeds have 44% oil content. 14. Neela This variety is suitable for West Bengal. Its seeds are brown and medium bold. It is moderately resistant to rust but susceptible to powdery mildew. It matures in 130 days, yields 89 quintals per hectare. Under rainfed conditions seeds have 41 % oil content.

15. SPS-49-2 It is resistant to powdery mildew, rust and alternaria blight. It is a bold seeded variety. It matures in 120-125 days, and yields 12-14 quintals per hectare. 16. LS-3 This variety is suitable for Haryana, Punjab, Rajasthan, Himachal Pradesh, etc. It is highly responsive to irrigation and fertilizer applications. Seeds are brown and medium bold. Seeds contain 42% oil. It matures in 156 days and yields 13-14 quintals per hectare. 17. J awahar-7 This variety is suitable for Madhya Pradesh. Its seeds are brown, bold, moderately resistant to rust but susceptible to wilt. It matures in 118 days and yields 10-11 quintals per hectare. 18. J awahar-17 This variety is suitable for Madhya Pradesh. It is resistant to rust, moderately susceptible to powdery mildew and wilt disease. It is resistant to the attack of insects. It is recommended for sowing in the third week of October and is good for both irrigated as well as unirrigated areas. It matures in 120 days and yields 8-10 quintals per hectare. and 13-14 quintals per hectare in rainfed and irrigated conditions respectively. Its seeds contain 43% oil content. 19. Jawahar-552 (R 552) This is a hybrid variety for Madhya Pradesh. Its seeds are medium bold. It is resistant to wilt and moderately resistant to rust and powdery mildew. It matures in 120 days and yields 910 quintals per hectare and 11-12 quintals per hectare under rainfed and in irrigated conditions, respectively. It has 44% oil content. 20. JLS (J)-1 It has been released for the Madhya Pradesh. It is suitable for both irrigated as well as rainfed conditions. It is resistant to rust and powdery mildew and also to linseed gall fly attack. It matures in 120 days and yields 700 kg per hectare. Its seeds have 54% oil content. 21. LC-54 This variety is suitable for Haryana, Himachal Pradesh Punjab, etc. Its seeds are brown and medium in size. Plant is fairly resistant to wilt, rust and powdery mildew. The crop matures in about 165 days, yields 13-15 quintals of grains per hectare. Its seeds have 42% oil content. 22. BS-44 The variety has been recommeded for Uttar Pradesh, Madhya Pradesh, and Bihar. The plant is medium height, erect, well branched and is suitable for irrigated areas and IndoGangetic plains. It is resistant to wilt and rust disease. The variety matures in 136-160 days and yields 12-13 quintals per hectare. Seeds have 42-44% oil content. 23. NP (RR) -9 It is a cross of NP -124 X A17 -1. The plant is erect and well branched. The seeds are brown in colour and flower is white. The crop is resistant to wilt and rust. It is recommended for Madhya Pradesh, Uttar Pradesh and Bihar. The crop matures in 140-165 days, yields 10 to 12 quintals per hectare. The seeds contain 40 to 42.5% oil. 24. NP(RR)-45

This variety is suitable for Bihar, Uttar Pradesh and Madhya Pradesh. The plant is well branched, erect, flowers are white, and seeds are brown in colour. Plant is resistant to wilt and rust. The crop matures in 145 to 170 days and yields 10 to 12 quintals per hectare. The seed contains 41-43% oil. 25. S-48 This variety is a pureline selection from local material. The plant is erect, much branched and grows up to 30-40 cm height. The seeds are chocolate brown in colour. It is a high yielding, grows well in deep black cotton soils and responds to irrigation and fertilizers. The crop matures in 115-120 days, and yields 400 to 500 kg per hectare. Seeds have 43 to 45% oil content. 26. No. 55 This variety is a selection from a local stock and is recommended for Madhya Pradesh. The plant is erect, medium tall, medium in tillering, and profuse branching. Flowers are blue and medium in size, seeds are brown in colour. Most suitable for Mahakoshal and Chhatisgarh regions of Madhya Pradesh. Crop is susceptible to wilt, rust and powdery mildew. The crop matures in 120-130 days, and yields about 675 kg per hectare under rainfed condition. The seed contain 42.4% oil. 27. Raipur-17 This variety is suitable for Madhya Pradesh. The plant is erect, medium tall, ,medium in tillering and profuse branching. Flowers are blue and seeds are brown in colour. It is resistant to rust, uniform in maturity and has high oil content. The crop matures in 117-125 days and yields 708 kg per hectare under rainfed conditions. Seeds have 50% oil. 28. LC-36 This variety is suitable for Punjab. The seeds are medium size and brown in colour. Plant is moderately resistant to blight and resistant to rust. The crop matures in 142 days and yields about 9 quintals per hectare. The seeds have 44% oil content. 29. B-37 The variety is suitable for West Bengal and is well grown in alluvial soils. Flowers are blue and the seeds are brown. It is a high yielding dual purpose variety. It has an excellent fibre content. Plant is resistant to wilt. The crop matures in 135 days and yields almost 300 kg per hectare. Seeds have 42% oil. 30. B-96 This variety is suitable for West Bengal. The plant is tall, branching, erect with white flowers. The seeds are bold and brown in colour. The plant is moderately resistant to rust. The crop matures in 135-145 days, yields 700 kg per hectare and seeds have about 42% oil. 31. Garima The variety is suitable for Uttar Pradesh, Bihar, West Bengal and Assam under irrigated conditions. It is a cross of T-126 and Neelum. The plant is medium dwarf, erect, compact with normal early growth. It has a good primary branching and secondary branching generally in the upper half of the stem. Flowers are medium in size, and blue in colour. The crop is resistant to rust, lodging and frost, tolerant to powdery mildew, alternaria blight, wilt and moisture stress. The crop matures in 125-136 days, yields 12 -15 quintals per hectare. The seeds have 42.5% oil. 32. Sweta

This variety is a cross between Mukhta and T 1206, and is suitable for Bihar, West Bengal, Assam, and Uttar Pradesh. It is resistant to rust, lodging and frost. Most suitable for rainfed areas of these states. The plant is medium tall. The crop matures in 125 to 140 days yields 9 to 13 quintals per hectare. The seed contains 44% oil. 33. Shubhra This variety is suitable for both irrigated and rainfed areas of Uttar Pradesh, Bihar, West Bengal, Assam, etc. It is resistant to rust, lodging, frost and moisture stress. It has excellent oil quality. It is a cross between Mukhta and K2. The crop matures in 125 to 140 days, yields about 11-14 quintals per hectare. Seeds have 44.5% oil content. V. Land Preparation The crop requires a well prepared seed bed, free of weeds and other debris. This is necessary to provide good physical conditions for growing and to ensure sufficient capillary movement of water from subsoil to top soil during the growing period, when there are no rains. This is done by giving 2-3 deep ploughings followed by harrowing and planking. VI. Seed and Sowing Selection of seed, treatment of seeds, time and method of sowing seeds are Important aspects for obtaining high yield. They are described below. 1. Selection of seed The quality of healthy seeds free from cuts and pathogens depends upon the variety selected for sowing. Bold seeded varieties require more seed (40 kg/hectare) than small seeded (20 kg per hectare) varieties. The seed rate is reasonably increased under late sown conditions, less soil moisture, low fertility soils and in broadcast method of sowing. 2. Seed treatment The selected seed is treated with Agrosan GN or Thiram @ 3g/kg seed in a seed dressing drum, as a precaution against seed-borne diseases. 3. Time of sowing Linseed is a cool season crop, therefore, its sowing must be completed when there is sufficient atmospheric temperature required for germination (i.e. on an average 20OC). The time for sowing differs from region to region. Delayed sowing results in shorter growth period and reduction in oil content. Some recommended time of sowing for four regions under Indian condition are given in the following table. Table-1: Time of sowing for linseed in various regions in India. Sl.No. 1 2 3 4 4. Method of sowing Region Peninsular region Gangetic region Himachal region Kashmir region Sowing time September October November October February - March

Linseed sowing method differs for specific conditions and crop rotations. These are described here. i. Utera method This method is mostly used for rice-linseed crop rotations in Madhya Pradesh, Bihar, Uttar Pradesh, Karnataka, etc. The linseed is sown 10-12 days before harvesting the standing rice crop by broadcast method. Rice field is irrigated at boot leaf stage and after 5 -7 days excessive water is drained off. Field is allowed to dry, it develops a number of cracks and the crop by that time gets matured to the dough stage (i.e. milk stage starts hardening). At this condition of the field when there are maximum cracks and optimum soil moisture, linseed is broadcast. Seed enters the cracks to the depth of 5-6 cm and gets suitable environment for its germination. ii. Line sowing This method is generally used in well prepared and leveled fields. The seed is sown in lines at a spacing of 20 -30 cm and between plants at a spacing of 7-10 cm, to a depth of 4 -5 cm with the help of pora or seed drill. iii. Broadcast method This method is mostly suitable for slopy, small, irregtuar field in the hilly regions. Seed is broadcast in well ploughed open field, followed by planking or levelling. VII. Manures and Fertilizers Linseed crop is considered 10 be a poor feeder of plant nutrients from the soil. Application of 5-6 tonnes of farmyard manure per hectare before sowing, during the last ploughing at the time of field preparation gives good yield. In the absence of soil test report 50 kg nitrogen, 40 kg phosphorus and 40 kg potash per hectare is recommended under irrigated conditions. The 2/3rd of nitrogen and full doses of phosphorus and potash are drilled at the time of seed sowing and rest of the nitrogen is broadcast, after irrigation at flowering stage. In unirrigated areas, 25 kg nitrogen, 20 kg phosphorus and 20 kg potash is broadcast before the last ploughing at the time of preparation of the field. In case of favourable climate and good crop stand, additional nitrogen is applied as foliar spray. VIII. Irrigation Linseed crop has low water requirement. It is grown under rainfed conditions with 15 to 20 cm rainfall during crop season. But this crop responds well to irrigations, if applied, particularly at early seedling development stage and at flowering stage. Irrigation can be increased under drought, occurring due to failure of rains. Fibre flax should be watered more frequently during the vegetative growth period before flowering. Small seeded varieties have shallow root system, so frequent and light irrigations are more : beneficial than heavy irrigations at long intervals. Irrigation before sowing improves germination. Two irrigations after sowing, if no rains occur, are sufficient. IX. Diseases The important diseases of linseed are mentioned below. 1. Rust

Rust is one of the most serious diseases of linseed. It is caused by a fungus Melampsora lini. This attacks all the parts of the plant including capsules. Pink spots occur on the surface of leaf, stem and capsules, later turning reddish-brown to black. To control: (i) grow resistant varieties like Neelam, Hira, Mukta, K-2, LC- 1.85etc, arid (ii) spray crop with Dithane Z78 @ 2 kg in 1000 litres of water per hectare or dust the crop with sulphur dust at the rate of 20 kg per hectare. 2. Wilt This diseases is caused by the fungus Fusarium oxyspomm lini. It is a vascular disease which plugs the flow of nutrients in the plant. and plant dies at any stage. To control: (i) grow resistant varieties like Neelam, Rira, K-2, and LC-185, and (ii) do not grow linseed in the infected field for at least 2-3 years. 3. Powdery mildew This disease is caused by a fungus, Oidium lini. A grayish-white powdery growth on the tip of leaves, stem and flowers is seen, resulting in defoliation and shriveling of grains. To control: (i) bum all the plants after harvesting (ii) spray Sulfex or Elosal or Thiovit @ 3 kg per hectare in 1000 litres of water. Give three spraying at an interval of 14 days. 4. Leaf spot This disease is caused by a fungus, Alternaria lini. The floral buds of the plant do not open and a small dark spot appears near the calyx. The floral bud withers and dies. To control: (1) treat the seed with Thiram or Captan @ 2.5 g/kg seed before sowing, (2) spray with Zineb @ 2.5 kg in 1000 litres of water per hectare. Repeat the spray after 15 days. X. Insect Pests Some pests of minor importance which damages the linseed crop are described below. I. Linseed midge A beautiful orange coloured, dipterous fly damages the flower buds. It lays eggs in the folds of calyx of tender green buds. To control: (i) dust 5% BHC at the rate of 15 kg/hectare and (ii) spray Metasystox 25 EC or Rogor 30 EC @ one litre in 1000 litres of water per hectare or 250 ml Dimecron 100 EC in 1000 litres of water per hectare. 2. Leaf miner The larva of the insect is active during warm season in March, and makes holes in the leaf surface and thus reduces the photosynthetic activities of the plant. To control: (1) spray Metasystox 25 EC or Rogor 30 EC @ one litre in 1000 litres of water per hectare. 3. Caterpillars The caterpillars, which feed on the foliage of gram and lucerne also feed on linseed foliage and cause some damage during March-April. To control. (i) spray Thiodan 35 EC @ 1.25litres (ai.) in 1000 litres of water per hectare or Nuvan 100 EC @ 500 millilitres in 1000 litres of water per hectare. 4. linseed semi looper It is a widely distributed pest in India. It is a polyphagous (i.e. feeding on many crops and vegetables) insect. On linseed, it is active from December to March. The caterpillar feeds on the leaves. The moth is beautiful with golden patches on the forewings. To control: (i) dust with DDT

3%, (ii) spray Malathion 0.05% or Dithianon 0.02%, (iii) cut the infested plants and burn them, and (iv) adopt 3.-4 year crop rotation. 5. Cut worm The pest causes damage in the early seedling stage during night. Adults lay eggs on the dorsal surface of the leaves. The eggs are creamy white and the larvae are yellowish gray in colour. Pupa is red and is found underground. Pest is active from October to March. To control: (i) dust Heptachlor at the rate of 25-30 kg\hectare mixed with sand, (ii) irrigate the field in the morning hours so that moths come out and are eaten by birds. . XI. Weed Control The linseed is a poor competitor with weeds. Many weeds like Chenopodium album, Convolvulus arvensis, Fumaria prviflora, Carthamus oxycantha, Asphodelus tenifolius, Melilotus spp (all broad leaved), Avena spp, Phalaris minor and Lolium temulentum (narrow leaved) etc. shade and snatch nutrients from the linseed fields and cause damage to the main crop to the extent of 35 per cent. To control weeds, following practices are recommended. 1. Ploughing fields before sowing and allowing the weeds to germinate and then ploughing again with a soil turning plough to mix the weed with soil. This practice not only reduces the infestation by the weeds but also serves the purpose of green manuring. 2. Seed selected for sowing should be free from weed seed. 3. Weeding with the help of khurpi or hand hoe may be started immediately after the seed germination. Generally 2-3 weedings will be sufficient to discourage the development of weeds. 4. Use of weedicide like Linuron @ 0.3 kg/ha as pre- emergence application. 5. Dusting MCPB, a weedicide, @ 0.5 kg/ha as postemergence application when crop is 8-12 cm tall, kills most of the broad leaved weeds. XII. Harvesting and Yield The linseed matures in about 130-150 days. At maturity, the capsules and stem becomes yellow. The crop is harvested in March-April in Gangetic plains. It yields about 10-15 quintals/hectare. Fibre flax is a tall plant. After harvesting, the bundles are loosely tied and kept in stacks until they dry. Seeds are separated after drying. Since capsules do not shatter during drying period, the bundles can be dried in the field. Seeds after threshing are dried to reduce the moisture content for safe storage. XIII. Crop Rotation Continuous cropping with the same crop, year after year, in the same field affects the yield, quality and causes greater incidence of diseases and pests. In areas where rainfall is higher or irrigation facilities are available, more than one crop can be taken. Some of the crop rotations are given here. 1. Maize -linseed + wheat -jowar 2. Maize -linseed 3. Bajra -linseed -soyabean -linseed

4. Groundnut -wheat -soyabean -linseed 5. Jowar -clover -maize -linseed 6. Iowar -cluster bean -linseed -cowpea -barley 7. Maize -pea -bajra -linseed XIV. Mixed Cropping Mixed cropping is extensively practised with linseed. Since this plant is tender, it grows in associations with crops like wheat, barley, gram, mustard and do not get shaded. It is one of the best companion crops. Some of the intercropping system are given here. 1. Linseed 50% plus gram 50% practised in Bihar. 2. Linseed 50% plus gram 25% plus wheat 25% as practised in Uttar Pradesh. 3. Linseed 25% plus potato 75% as practiced in Uttar Pradesh. 4. Unseed 61% plus lentil 49% as practiced in Madhya Pradesh. 5. Linseed 50% plus gram 25% plus lentil 25% as practiced in Punjab. 6. Linseed 60% plus wheat 40% as practiced in Karnataka. 7. Linseed50%pluswheat50% as practiced in West Bengal and Maharashtra. XV. Industrial Importance Linseed is an industrial crop. It contains 76% oil which is processed and converted into various consumer products like paints, varnishes, medicines, preservatives, lubricants etc. Oil cakes and fibre flax are processed into animal feeds, fibres, threads, ropes, carpets, curtains, etc. XVI. Seed Production Linseed is strictly a self pollinated crop. The crop required for farmers own use for next year can be taken from the selected plants growing in the central part of the field. XVII. Unfavourable Climate Hot weather with prolonged photoperiodic days are unfavourable to linseed plant growth and development. If the temperature, rises above the average daily records during seedling stage, it causes wilting and reduces plant population and tillering. The crop is susceptible to frost during its whole vegetative development period. Low temperature i.e. below 150 C and high temperature ie. above 350 C at flowering to maturity period results in empty capsules and reduced yield. Heavy rains and high humidity (80% RH) spreads diseases and insects. XVIII. Economics of Cultivation Given below is a format for calculating the cost-benefit of linseed cultivation. A. Fixed cost 1. Cost of land Rs 2. Cost of farm building, storage structure, etc. Rs 3. Cost of fencing Rs 4. Cost of clearing, leveling and bunding of land Rs 5. Cost of implements Rs 6. Cost of irrigation system Rs

B. Recurring cost 1. Cost of manures and fertilizers Rs 2. Cost of insecticides, fungicides and weedicides Rs 3. Cost of farm power Rs 4. Cost of transportation Rs 5. Cost of farm labour Rs (paid and unpaid) a. Land preparation Rs b. Training and 'pruning Rs c. Irrigation Rs d. Weeding Rs e. Application of fertilizers and manures Rs f. Application of pesticides Rs g. Other intercultural operations such as weeding, thinning, etc. Rs h. Harvesting Rs i. Grading and processing Rs j. Storing and marketing Rs k. Any other labour involvement Rs 6. Interest on fixed cost (@ 10%) Rs 7. Rent or revenue on the land Rs 8. Depreciation a. Farm structure Rs b. Farm machinery Rs 9. Repairs and maintenance Rs Total recurring cost Rs C. Income 1. Yield of grains Rs 2. Yield of straw Rs Net profit = Gross income -Total recurring cost Purchase value. Junk value Depreciation = -----------------------------------------life span Note: Junk value is calculated only on those articles which are saleable after their life span. The life span of farm building and farm machinery is 15 and 10 years respectively. %%%%%%%%%%%%%%%