pi sj 04 university of california cooperative extension 2004 sample costs to establish and produce pistachios san joaquin valley low volume irrigation robert h beede uc farm advisor kings county craig e kallsen kern mark w freeman fresno louise ferguson pomologist kearney ag center brent a holtz madera karen m klonsky specialist department agricultural resource economics davis richard l de moura staff research associate cost return study 2 contents assumptions 3 establishment operating production 6 cash overhead 9 non 10 references 12 table 1 per acre pistachio orchard 13 materials custom work years 15 16 4 returns 18 5 monthly