Information on irrigation enterprise business trends was obtained through the Irrigation Enterprise Management Practice Study (IEMPS). The study was funded by the U.S. Bureau of Reclamation. It was designed to document trends in the financial status, dat-to-day business practices and overall management conditions of irrigation districts and mutual ditch and irrigation companies. Enterprises were sampled from the intermountain West, comprising the states of Colorado, Idaho, New Mexico, Utah and Wyoming.
During the three year data collection, sixty irrigation districts and canal companies were visited. After careful consideration of possible costs and benefits in participation with IEMPS, thirty-six agreed to provide detailed information on their assets, liabilities, operating revenues and expenses for the last five decades. Twenty-one enterprises provided complete records for every fifth year, beginning in 1960. All participating enterprises provided an assortment of other business and water management information on their operation.
Discussion of Various Expense Categories
Distribution of Sample by Size and Expense
Trends in Expenses from 1960 to 1995
Inflation-Adjusted Trends in Expenses
Overall Expenses in Rural and Urban Settings
Administrative Expenses in Rural and Urban Settings
Employee Salaries in Rural and Urban Settings
Expense by Type of Irrigation Enterprise
Expense by Size of Irrigation Enterprise