diff --git a/css/styles.css b/css/styles.css
index 92b4d07..71dada0 100644
--- a/css/styles.css
+++ b/css/styles.css
@@ -132,6 +132,15 @@ p {
     width: 60%;
 }
 
+.item-non-financial {
+    font-family: serif;
+    font-size: 0.9em;
+    padding-top: 0em;
+    padding-bottom: 0em;
+    display: inline-block;
+    width: 95%;
+}
+
 .item-amount {
     font-family: sans-serif;
     font-size:  0.9em;
diff --git a/f20_budget.pl b/f20_budget.pl
index c48903b..0c227a7 100644
--- a/f20_budget.pl
+++ b/f20_budget.pl
@@ -279,7 +279,7 @@ sub prepare_budget {
 <img src="$feral_logo"></td>
 
       <td><table width="500" border="0"<tr><td class="serif">
-      Enter your budget requests &amp; contributions. You can return to edit your entries at any time. <BR><BR></td></tr></table>
+      Enter your budget requests &amp; contributions. After entering your items will then be able to view the budget as a whole, as it takes shape. You can return to edit your entries at any time. <BR><BR></td></tr></table>
 
       <tr><table width="1000" cellspacing="5" cellpadding="2" bgcolor="#ffffff" border="0"><td colspan="1">budget name:</td>
 
@@ -299,6 +299,8 @@ sub prepare_budget {
         $record2->{firstname} $record2->{lastname}
       </td></tr>
 
+      <tr><td colspan="8" height="20" bgcolor="#fff000" >Financial budget elements</td><td></td></tr>;
+
       <tr><td colspan="1" class="medbig">
        <b>request money</b></td><td colspan="3">
          your monetary requests from the f20 budget (all sums in &euro;)</td></tr>
@@ -355,7 +357,7 @@ END
 	    print(qq(</td></tr></table>\n));
 
 	    print(qq(<tr><table width="950" cellspacing="1" cellpadding="2" bgcolor="#ffffff" border="0"><td colspan="1"></td> ));
-	    print(qq(<tr><td colspan="1" class="medbig"><b>input money</b></td><td colspan="8">your monetary contribution to the budget (direct payments for materials/services, donations to f20, as a sum total) </td></tr>));
+	    print(qq(<tr><td colspan="1" class="medbig"><b>&/or input money</b></td><td colspan="8">your monetary contribution to the budget (direct payments for materials/services, donations to f20, as a sum total) </td></tr>));
 	    print(qq(<tr><td colspan="1">&euro;<input type ="text" name="new_amount" ));
 	    while (my $record3 = $sth3->fetchrow_hashref) {
 		print(qq(value="$record3->{amount}" ));
@@ -365,7 +367,8 @@ END
 
 	    ## resources section
 
-	    print(qq(<tr><td colspan="8" height="20">&nbsp;</td></tr>\n));
+	    print(qq(<tr><td colspan="8" height="30">&nbsp;</td></tr>\n));
+	    print(qq(<tr><td colspan="8" height="20" bgcolor="#fff000" >Non-financial budget elements</td><td></td></tr>\n));
 	    print(qq(<tr><td colspan="1" class="medbig"><b>input labour</b></td><td colspan="8">things you commit to doing, non-remunerated. (check the box if this labour has already been deployed) </td></tr>));
 
 
@@ -807,9 +810,11 @@ sub compile_budget {
     $sthr->execute;
 
     my $sqlef = qq(
-      SELECT budget_id, item, cost, currency, type
+#     SELECT budget_id, item, cost, currency, type
+      SELECT *
       FROM expenditure
       LEFT JOIN budgets on expenditure.budget_id=budgets.id
+      LEFT JOIN agents on expenditure.agent_id=agents.id
         WHERE expenditure.budget_id = '$budget_id'
         AND type='fee'
       ORDER BY expenditure.item);
@@ -817,8 +822,11 @@ sub compile_budget {
     $sthef->execute;
 
     my $sqlem = qq(
-      SELECT budget_id, item, cost, currency, type FROM expenditure
+#      SELECT budget_id, item, cost, currency, type FROM expenditure
+      SELECT *
+      FROM expenditure
       LEFT JOIN budgets on expenditure.budget_id=budgets.id
+      LEFT JOIN agents on expenditure.agent_id=agents.id
         WHERE expenditure.budget_id = '$budget_id'
         AND type='materials'
       ORDER BY expenditure.item);
@@ -826,8 +834,11 @@ sub compile_budget {
     $sthem->execute;
 
     my $sqlex = qq(
-      SELECT budget_id, item, cost, currency, type FROM expenditure
+#     SELECT budget_id, item, cost, currency, type FROM expenditure
+      SELECT *
+      FROM expenditure
       LEFT JOIN budgets on expenditure.budget_id=budgets.id
+      LEFT JOIN agents on expenditure.agent_id=agents.id
         WHERE expenditure.budget_id = '$budget_id'
         AND type='misc'
       ORDER BY expenditure.item);
@@ -857,7 +868,7 @@ END
     if ($agent_id ne "") {
 	while (my $recordfc = $sthfc->fetchrow_hashref) {
 	    print <<END;
-Contributing agents <b>[$recordfc->{count}]</b>. This multi-player budget will remain open for editing until <b>$recordb->{end_date}</b>. Monetary items will be kept anonymous (although identifable to the budget r/administrators). Labour &amp; resources will be tagged with the name of the contributor.
+Contributing agents <b>[$recordfc->{count}]</b>. This multi-player budget will remain open for editing until <b>$recordb->{end_date}</b>.
 END
 	}
     }
@@ -918,6 +929,8 @@ END
 	my $cost = $recordef->{cost};
 	$display_cost = sprintf "%.2f",$cost;
 	$display_cost =~ s/(\d)(?=(\d{3})+(\D|$))/$1\,/g; ## add commma
+        $initials = get_initials($recordef);
+
 	print <<END;
 		<div class="budget-item">
 		    <p class="item-name">$recordef->{item}</p>
@@ -925,6 +938,7 @@ END
 		</div>
 END
     }
+
     print_subtitle("Resources / remunerated");
 
     while (my $recordem = $sthem->fetchrow_hashref) {
@@ -984,7 +998,7 @@ END
 
     print_title("NONFINANCIAL");
 
-    print_subtitle("Human and nonhuman budget contributions: / labour and resources, deployed &amp;/or offfered, latent, awaiting activation");
+    print_subtitle("Human and nonhuman budget contributions: / labour and resources, deployed &amp;/or offered, latent, awaiting activation");
 
     print_subtitle("Labour / deployed");
 
@@ -992,7 +1006,7 @@ END
     while (my $record = $sthdl->fetchrow_hashref) {
 	$record->{item} =~ s/^([a-z])/\U$1/; ## capitalise first letter
 	$initials = get_initials($record);
-	print_item("$record->{item} [$initials]");
+	print_item_nf("$record->{item} [$initials]");
     }
 
     print_subtitle("Resources / deployed");
@@ -1001,7 +1015,7 @@ END
     while (my $record = $sthdr->fetchrow_hashref) {
 	$record->{item} =~ s/^([a-z])/\U$1/; ## capitalise first letter
 	$initials = get_initials($record);
-	print_item("$record->{item} [$initials]");
+	print_item_nf("$record->{item} [$initials]");
     }
 
     print_subtitle("Labour / offered");
@@ -1010,7 +1024,7 @@ END
     while (my $record = $sthol->fetchrow_hashref) {
 	$record->{item} =~ s/^([a-z])/\U$1/; ## capitalise first letter
 	$initials = get_initials($record);
-	print_item("$record->{item} [$initials]");
+	print_item_nf("$record->{item} [$initials]");
     }
 
     print_subtitle("Resources / offered");
@@ -1019,7 +1033,7 @@ END
     while (my $record = $sthor->fetchrow_hashref) {
 	$record->{item} =~ s/^([a-z])/\U$1/; ## capitalise first letter
 	$initials = get_initials($record);
-	print_item("$record->{item} [$initials]");
+	print_item_nf("$record->{item} [$initials]");
     }
 
     $dbh->disconnect;
@@ -1977,7 +1991,7 @@ sub print_subtotal {
 END
 }
 
-##  print standard budget item with a description and optional amount
+##  print financial budget item with a description and optional amount
 
 sub print_item {
     my $string = shift;
@@ -1991,6 +2005,17 @@ sub print_item {
 END
 }
 
+##  print nonfinancial budget item with a description only
+
+sub print_item_nf {
+    my $string = shift;
+    print <<END;
+		<div class="budget-item">
+		    <p class="item-non-financial">$string</p>
+		</div>
+END
+}
+
 
 ##  print the page header