Assuming you are all pretty good shoppers and buyers, you all buy your equipment at about the same price for any given piece. However, once you take that equipment home and start to use it, your costs per unit of use vary significantly from one plant to the next. This presentation will demonstrate a quick method for estimating OWNERSHIP COSTS and OPERATING COSTS of fertilizer equipment. It will also demonstrate the importance of, and a method for, estimating cost per unit of product delivered and will show that that cost can and does vary significantly from one account to the next.