Definition
Imputed (pesos) - This refers to expenditures that do not involve actual outlays in cash or in kind; they represent the opportunity costs of using owned resources and are given the values of the best alternative uses foregone.
Non-cash - payment in kind may take the form of quantities of the crop being produced in the concerned farm or other crops being produced or other commodities acceptable to the owner of the land, machine, animals and tools and equipment. In such case, determine the quantity paid and the total value in cash equivalent.