This is a flat rate manual or service pricing guide and does not give any actual service information. It gives you a time schedule telling how long it should take to complete a job on the listed equipment. This manual would be helpful to verify the hours you are being charged for labor, or to figure how many hours to charge for a job you are doing. this manual covers the a b c, cub, h m 4 6 9 12 14 20 30 and 40 tractors.