The Financial Model is an Excel spreadsheet, which asks you a series of questions designed for inputting data about your orchard. Following are instructions and a description of how to answer the Input questions when you open the spreadsheet and begin entering your data. Please read these instructions first before you begin using the Financial Model. It is a simplified decision model designed to assist potential growers make decision about tree spacing, nut harvest, and whether to use improved (grafted) or unimproved trees. The model does not claim to accurately show tree growth characteristics at future points in time. However, it does use a simple algorithm to make estimates about future nut production and tree diameters. The model should be used to consider how certain management decisions, i.e. tree spacing, will affect the financial performance of the plantation in terms of potential increases and decreases in net present value, internal rate of return and annual equivalent value. All financial numbers are given on a per acre basis.