Revealing one’s debt is not easy, and we would like to acknowledge the farmers who were willing to complete and return our questionnaire. Several farm accountants also assisted us by completing questionnaires and providing information. Cheryl Gopperth of AgriQuality New Zealand managed the data collection, and her staff spent many hours on the telephone, calling hundreds of farmers, some of them several times, and we acknowledge their help. We benefited from discussions with Andrew Wallace about statistical issues. We also thank the support staff within Landcare Research who assisted us.

Meat and Wool Economic Service of New Zealand (M&WES) 1999: The New Zealand sheep and beef farm survey 1996–97. Publication No. G2135.

New Zealand Dairy Board 1999: Economic survey of factory supply dairy farmers 1997–1998. Livestock Improvement Corporation, New Zealand Dairy Board.

Pomeroy A.; Reynolds R. 1991: Study of farm liabilities in New Zealand. MAF Policy Services, Wellington. MAF Policy Paper No. 109.

Preston, R.J. 1999: Farm statistical survey for the year ending 30 June 1998. R.J. Preston, Chartered Accountant, Christchurch.

P.S. Alexander and Associates 1999: Farm statistical survey. P.S. Alexander and Associates, Chartered Accountants, Christchurch.

Statistics New Zealand 1998: Agricultural statistics 1996. Statistics New Zealand.