Table 2.

Variables used in CBA.

Item	Description
COSTS:
Implementation costs	Includes the costs incurred at the beginning of implementing the practice (once-off costs and every year or every season).
Maintenance costs	Costs that are incurred every year or per season depending on the crop but exclude the one-off costs
Operational costs	Costs that deal exclusively with the harvest threshing, labour for harvesting, machinery used for harvesting, storage facilities
Machinery and equipment	Includes all the machinery, tools, and equipment used at the beginning of the practices (panga, wheelbarrow, ox plough, hoe, rope, spraying machine)
Inputs	Includes for example costs of seeds, fertilizers, pesticides, storage bags.
Services	Includes, for example, greasing of equipment, transportation costs, sharpening of tools
Labour	Land preparation, land opening, fertilizer application, sowing, weeding, threshing, harvesting. The labour costs were measured in man-days with the increase or decrease estimated by the difference between the labour used under farmer practice and the CSA practice. The difference was multiplied by the estimated market prices for labour per man-day. A decrease in the labour costs is favorable as this is indicative that the CSA practice allows the farmer to minimize their operational costs.
Benefits:
Increased yield	Increased yield/output from implementing the innovation. (Kgs/ltrs) compared to the BAU
Discount rate:	The current commercial bank interest rate on investment loans (%)
CSA lifecycle	The period in years from when the farmer implements the CSA practice to when he/she stops or implements a new practice.
Price of outputs (Y)	Evaluated using current market prices of the specific product (US$ per unit)
Price of Inputs	Evaluated using current market prices of specific inputs used (US$ per ha)

Note: Kgs- Kilograms, US$- United States Dollars, HA-hectares, yrs- years, ltrs-Litres, BAU- Business As Usual.