Explanation:

 Union government constituted National Commission on Farmers in 2004, which was headed M.S. Swaminathan. The Commission for Agricultural Costs and Prices (CACP), gives three definitions of production costs: A2, A2+FL and C2. A2 costs - It basically cover all paid-out expenses, both in cash and in kind, incurred by farmers on seeds, fertilisers, chemicals, hired labour, fuel, irrigation, etc. A2+FL costs – It cover actual paid-out costs plus an imputed value of unpaid family labour. C2 costs - These costs are more comprehensive, accounting for the rentals and interest forgone on owned land and fixed capital assets respectively, on top of A2+FL.