Got to go fix dinner right now, but I will try and get them out later tonight. The formulas are my own, gained with a stop watch. For mowing I have factored in an amount for mwoing with a 21 for trimming, an amount for using a mid mow when it's too damn wet to use a Walker, and then a conservative rate for Walker, or Z mowing. That takes care of plug ups, dumping etc. I intend to refine this program more and have several other operational and financial things things in the hopper that I will be working on over the winter. I will contact most of you direclty by e mail with that information and my web site URL when I get it up. Good Luck.