Cattle Feeding in Relation to Farm Management

Cover Cattle Feeding in Relation to Farm Management
Cattle Feeding in Relation to Farm Management
H C M Harold Clayton M Case
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The cattle-feeding enterprise was then charged with the number of hours devoted to it.
4. General Farm Expense. There are always expenses incurred in the operation of the farm that cannot be charged directly to any one farm enterprise but must be shared by all the productive enterprises. The more important items included here are taxes, 1 automobile expense *It will be noted that a portion of taxes was charged to the feeding cattle. This amount included a small part of both the personal and lan
...d tax assessed to the farm 1925] CATTLE FEEDING AND FARM MANAGEMENT 221 incurred in operating the farm, fencing, maintenance of the farmstead and water system, and such minor items as telephone service. The share of these expenses to be charged to each productive enterprise was deter- mined by the proportion of man labor devoted to the enterprise. This seemed to be as accurate and fair a basis as any for making this division.
5. Interest. This charge includes interest on the total investment in cattle when the cattle were put on feed, charged at the rate usually paid on borrowed money.


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