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The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would involve violation of the copyright law. Author: Warren, George Frederick Title: Cost accounts for six rs on some... Pi ^ .^«^ ca Date 23] 9^'^Zl(^^-S MASTER NEGATIVE # COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED • EXISTING BIBLIOGRAPHIC RECORD ''.""?*^^'"i 430*301 W25 Warren, George Frederick* in74- •••Cost accounts for six years on sone success- ful lievf York farms ^by^ G. F. V/arren, Van B. Hart, W. I. Myers «.« and others. In cooperation with the Bureau of agricultural economics of the United States department of agriculture. Ithaca, Cornell university agricultural experiment station rl923, 139 p. map. tables. 23 cm. (Cornell univer- sity. Agricultural experiment station. Bulletin 414) Bibliography: p o 133-139. RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA RLM SIZE: 55rn DO CD O CTQ ^^^^^ ^^ . 1 III. Ol 5 ^ \|0 Q oo"o -o ^ c X N M > o 3 3 V ^t^ ^ ^P k'b %, o o i 3 V fX^ .<^^ fe fd> ^^ ?«p f^ ^^0^ i' fp fcr K5 o o CO o* 00 b bo m H O ^ m T3 O •Mi| 1.0 mm 1.5 mm 2.0 mm ABCDEFGHUKLMNOPQRSTUVWXYZ abcdefghi|klmnopqrstuvwxy;1234567890 ABCDEFGHUKLMNOPQRSTUVWXYZ abcclefghijklmnopqrstuvwxyzl234567890 ABCDEFGHUKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 %li C CO I TJ ^ 7^ Ooo "CO 5 m o m 01 IP 50 •< 33 OOM o 2.5 mm ABCDEFGHUKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 <9 1— * M CJ1 o 3 3 cr Is 3 ^ «^ ^i •^ CO ^-< oorsi S u a c COST ACCOUNTS POFi SIX YEARS ON SOME SUCCESSFUL NEW YORK FAEI£S. G.F.Warren and others -#•' ^^1 ? y '•^i -\ ST, I:-., if i~Ji ^430, 3o I WZS Columbia Bniber^ttp mrt)e£itpof^ttr)|^orb LIBRARY School of Business (^ fetfcggarteaiiaitoftiaiiaii^^ -■i.i^.-.ifej February. 1923 Bulletin 414 Cost Accounts for Six Years on Some Successful New York Farms G. F. Warren. Van B. Hart, W. I. Myers, R. L. Gillett. C. V. Noble. and others LIBRARY SCHOOL OF BUSINESS In cooperation with the Bureau of Agricultural Economics of the United States Department of Agricultur jre Published by the Cornell University Agricultural Experiment Station Ithaca, New York p i f CONTENTS PACK Development of the work 5 Farm operators 6 Character of the farms 7 Methods used 9 Method of obtaining data 9 Work report 10 Ledger and cash books 11 Barn books 11 Ledger headings 11 Transfers between accounts 12 Comparison with industrial accounting 1 + Interest on investment 15 Inventories 17 Importance of quantities 18 Human labor 18 Horse labor 20 Use of equipment 20 Stock accounts 20 Manure, lime, and grass seed 20 Real estate 21 Crop accounts • . . 21 Subsorting entries 22 Closing accounts 22 Capital invested 24 Profits 26 Education of operators 28 Human labor 30 Sources and amounts of labor 30 Hours of labor 32 Relation of allowance for operator's time to profits 32 Cost of labor 32 Seasonal distribution of labor 36 Week-day and Sunday labor 42 Distribution of labor by enterprises 44 Distribution of direct and indirect labor 45 Estimated labor requirements on average New York farms 48 Labor in milk production including the raising of silage and hay 49 Horse labor 50 Relation of grain fed to other factors 53 Relation of hours worked to other factors 54 Seasonal distribution of horse labor 55 Distribution of horse labor by enterprises 62 Equipment 63 Real estate costs 66 Operators' houses 67 Tenant houses 67 Barns and other outbuildings 67 Crop land 67 Pasture and fences 67 Woodland 73 General expenses 73 Manure 73 Lime yg Dairy cattle go Poultry gQ Farm poultry 89 Commercial poultry 93 (ft ■ H.9- 4 Contents PAGE Hogs ^7 Sheep 01 Costs of producing crops JXc Alfalfa ;05 Barley 07 Field beans JYT Buckwheat ]]\ Cabbage. j}^ Corn for grain j|^ Corn for silage } J ^ Hay '^ Mangels for stock feed j^' Oats 22 Peaches r:~l Pears ^^^ Potatoes \xi Rye ' ^^ Wheat \\^ Averages for seven years ' ^:r Real estate ' ^^ Human labor |^-^ Horse labor ^-^^ Equipment }^"| Cows \ll Hay \\l Oats \\\ Barley \f Corn for grain |^^ Corn for silage ^^ Potatoes Y;^ Cabbage ^2 Alfalfa ^5 Wheat \^1' Beans ^^ Buckwheat j"^^ Published records of farm business operations '-^o COST ACCOUNTS FOR SIX YEARS ON SOME SUCCESSFUL NEW YORK FARMS G. F. Warren, Van B. Hart, W. I. Myers, R. L. C.ii.lett, C. V. Noble, and others DEVELOPMENT OF THE WORK In 1874 Professor I. P. Roberts took a complete inventory of the Cornell University farm.' From that time he continued to study ac- counting methods. 2 In 1907 the senior writer began keeping accounts on a New York farm "and he has kept them continuously since that date. The farm has diversified enterprises, and during this period it has graduallv changed from a 90-acre to a 300-acre farm, so that a great variety of problems have been involved. Some of the results for this farm have been pub- lished.' An attempt is constantly being made to develop methods that will give the most information with the least work. In igii the writer believed that the methods had been sulftciently developed so that work might be attempted on several farms. Accounts were kept on five farms by A. L. Thompson, < who was then a graduate student in the New York State College of Agriculture. In 1912 a cooperative agreement was made with the Office of Farm Management of the United States Department of Agriculture for extending the work. In that year, accounts were kept on eighteen farms by C. E. Ladd.^ Since that date the work has been continued by various graduate students. « During all this time the senior writer has been keeping accounts on one farm, and he has made changes in the cooperative accounting methods only after such changes have been in use for some time. Some of the changes that have been made in this farm have not yet been introduced mto the general accounting. > Autobiography of a farm boy, page 184. By I. P. Roberts. ^Thc farmer's business handbook. Pages 1-1 l.S. By I. P. Roberts. 'Laboratory exercises in farm management, pages 75-109. By G. F. Warren and K. C. Livermore. l;arm management, page 164 and pages 441-49.i. By G. F. Warren. 28-38 B G^^f"w^'"^ "" farms. American Farm Management Association. Report for 1916, pages Library ^75 r>'^'^"""^^ °" ^^^ ^^^ ^"^^^ ^^™^" ^^ ^- ^^* Thompson. Thesis, in Cornell University 1916. '^°^' 'iccounts on some New York farms. By C. E. Ladd. Cornell Univ. Agr. Exp. Sta.. Bui. .377. A system of farm cost accounting. By C. E. Ladd. U. S. Dept. Agr., Farmers' Bui. .S72. 1914. hv W ?\y^^~ ^"'iK^^'li ^I'f accounts were kept by C. E. Ladd; in 1914 by D. S. Fox; in 1915 and 1916 C V N;h^/ »^ r'^r^h ^- "^^^^''j:/" ^"^^^ ^^ W- '• ^^^'^'■S' C- V. Noble, and R. L. Gillett; in 1918 by C^rH T T M V'^- ^'"f U; ""."r^ ^^- '• ^^y*"''^' '■" l*^''^ by R. L. Gillett. C. V. Noble. Van H. Hart. D. (;. Th!. ;^ J-.iMorton, and W. H. Bronson. A considerable number of women helped with the clerical work. Dnrr^"u ll^^J?.^^^"^ P^fts of it were done by Marguerite Taylor. Zella Tailbv- Dennis. Ruth Carlson. \K rn.i • ^'i;7^"S^ Bossard-MacMillan, Mildred Campbell. Alice Aiken, Gertrude Huntinuton. and data fo? t""' bulietm was written by G. F. Warren. Van B. Hart assisted in preparing all of the kr 6 Bulletin 414 The ]M-imary purpose of keeping: cost accounts is to learn how to farm more successfully. This was the primary purpose in begmnmg tins work. However, the data obtained are frequently of value for many other purposes. FARM OPERATORS All the farms on which accounts are included in this work are farms on which the operator is dependent for his livin^r. Tn all cases the farm operator is a laborer as well as mana^u^r. This elimniates all farms oper- ated bv hired managers, and, of course, all pleasure or experimental farms. No farms were accepted if the operator was practically retired, or it tor anv other reason the farm was not being actively operated. There have always been more farmers who desired to cooperate than could be used. The above rules eliminated many of the applicants. In all, 1 10 farmers cooperated in the work.^ • j • • In the beginning, none of the cooperators were men trained in agri- cultural colleges. No effort was made to secure college men; in fact, other men were preferred. Not until this bulletin was being written and a tabulation was made, was it realized how many agriculturally trained men there were on the list. In 1919, accounts were closed on 39 tarms. On 21 of these, one or more of the operators had taken courses at the New York State College of Ac:riculture. One other was a college grad- uate, and on the remaining 17 farms all had studied agriculture by means of bulletins, farm papers, farmers' weeks, institutes, and the like. Eight of the operators were farm-reared men who were graduates of the New York State College of Agriculture. One was a graduate but not farm-reared. One was farm-reared and a graduate of Williams C ollege. These ten are grouped together in table 5 (page 29). One operator was a high-school graduate who had taken tw(j years of special work at the New York State College of Agriculture and was farm-reared. Seven were graduates of high schools, were farm-reared, and had taken a winter course at the State College of Agriculture. 1 hree were winter-course students who were farm-reared but were not gradu- ates of high schools. One was a winter-course student who was not farm- reared and not a high-school graduate. These twelve are grouped to- gether in table 5. , . , Of the remaining 17 men, one was not farm-reared but was a lugn- school graduate and had taken two years of collegr- work in civil engineer- ■ n^ following farmers cooperate.! m ^c'^-pinR the accounts that an^lu^r^ T vL^holson" I^i/iVi'l"?' 101 J loio- A n Rriishaher 1«>14 1015. 10 0; I'. W. (.illett. 1914. 1<>15; L. J. i%ichoIhon. i/^^-\y\'' \ X pJkA'^)?^ i^^F^^^ K. W. VVe.stlake. 1«)15: E. L. Gifford, IQl-S; \'. T CaralK-r 1914- V,,o. CVC Henrv 014- o/o I F Webster. 1014. 1016; J. R. Stevenson. 1014-1010; Hobar M.neah. 4' lOll' VVWlV.-e. 1014-1010; F. A. Wi^sten. 10H-10U.; Ray Thomas. 1014-1016; C. W. Barker. OullOlT • uVa Cranda 1. ll 4-101.); Mall Brothers. 1014-lolM; S. A Youhk. 1015; /J-'^ry «eckw.th. !,^- \v I c 7'b^i^ 101S. I K ndrvmiile 1014 1015 1016,1010; Charles Stroiise. 1015; G.V.Rob- 1010- I T Kiron 101 S- Burritt Perk US, 1015- 01 0; Moyd I-anton. lOl.i; L>. K. btevtn.s. ivi.->. i /lo. A. S. Clu.s,'. 10 6 ' V,,^ r (•• Cl In 1017 lUlH Rowlev Brothers. 1017-1010; J. A. Smith. 1017-1010; W J i ; vn Vis 01^^•'■D U. C^ 1018. 1010; I. B. Mitchell. l'>>«. •'''?•„ ",• '^ ,S[[o " I X iVpj- \ rs y \ikMn. 101S. 1010; 1. F. Johnson. 1010; J. B. Fisher, 101<); h»'or.l BarlK-r 10 0: K \ Beer- lonYlarrv !<(...• . 101<): AWx. W..o.hn. 1010; (\ A. ( onifort. 1010; Harry Smith. 1014-101/. C. A K .K*rs - > 3 4-1'' 10. Cost Accounts on New York Farms 7 ing. Two were not farm-reared but were high-school graduates. All the remaining men were farm-reared. Three were high-school graduates. One other had attended high school for three years, two for two years, and two for one year. One liad not been to high school but had attended a business school. Five had a district-school education only. CHARACTER OF THE FARMS The farms are scattered about the .State, as shown in figure i. Some of them are on the hills of southern New York, but more are in the valleys and the level areas of the vState. The farm values per acre in the first inventory of 1918 varied from $33.97 to $260.45 with an average of $96.74, compared with an average of $69.07 for the State in 1920. Fir.. 1. LOCATION OF THE FARMS ON WHICH ACCOUNTS WERE KEPT The farms in 19 18 varied from 21 to 645.5 acres, with an average of 160.9 acres. This is one-half larger than the average for the State. The crop acres averaged loi .2 as compared with 48.8 acres for the State in 1917. The capital per farm at the end of the year 19 18 varied from $7852.69 to $64,941.63, with an average of ^22,516.51. This is over twice the average for the State in 1920. !l i^'' m l^ilS' 8 Bulletin 414 Cost Accounts on New York Farms ic There was an average of 4.5 horses per farm or 22.1 crop acres per horse in IQ18. In 1917 the average for the State was 2.5 horses per farm or 20 crop acres per horse. The crop yields were 7 per cent better than the State's average as given by the United States Bureau of Crop Estimates; and the produc- tion per cow on farms that had six or more cows was about 14 per cent above the average. Since the farms are larger than the average, but not too large, they were able to save on nearly all costs of operation. The soils were natu- rally better than the average and are in much better condition due to better care. The buildings are better and more conveniently arranged. All these and other factors have contributed to make these farms much better than the average. They are not, however, spectacular farms. TABLE \. A Comparison of Farms on \\ high Cost Accounts Wi-rk Ki'3J!SftWS^!^a' • lO Bulletin 414 Cost Accounts on New York Farms II \0'' ffr- •,«i. *1*^. »ie Sr At the end of the year the representative of the College returns and spends one or more days in helping to take the inventory, seeing that all entries, particularly such as feed transfers, unpaid labor, and the like, are entered. He makes corrections of the map, and marks on it the new fences, the area in each crop, and the places and rates of application of manure, lime, and fertilizer. Formerly a trip was made to the farms once during the year. It is desirable to make such a trip in the early fall, to get all harvest and feed records adjusted, but this has not been done in later vears because of the cost. work report On all farms a work-report book and a ledger are used. A cashbook and other special books for various purposes are used as occasion requires. The work-report books have at times been printed, but in later years ordinary blank books have been used, with four columns at the right, or, in case a tractor is used, six columns at the right, as shown below. Fur- ther columns are added if a truck is used, and sometimes there are addi- tional ones for automobiles. Corn Man labor Horse labor Tractor Date Hours Minutes Hours Minutes Hours Minutes April 23 Plowing April 23 Getting seed 8 I 30 2 8 30 At times some of the farmers kept this report in diary form, that is, all entries were made in chronological order; but now nearly all of them post the time direct to the particular accounts, as corn, labor, or cows. Gummed index tabs are pasted on both the work report and the ledger so that the correct account may be quickly found. In 1013-14, four kinds of work reports were tried. One was a daily work sheet for each day, which was sometimes used for the farm, and sometimes for each man, each day. Another was a daily sheet prepared by the Office of Farm Management of the United States Department of Agriculture. This sheet was divided into 15-minute periods, with space to write in the work done during each period or group of periods. The diary and direct posting forms given above were also used. Nearly all the farmers preferred the direct posting form, and the other forms have been dropped. The direct posting form has the advantage of providing space for full description of the work. Since the farmer posts directly to corn, oats, and other accounts at the time of making the entry of the day's work, the work can be more easily checked. In any form that does not require this posting, there is danger that the description of the work may not indicate to what account it belongs. The first twelve p'ages of the work-report book are ruled for chores as shown below, so that the time spent on chores mav be posted bv writing the figures only. The same form might be used for the entire Chores for January, 1920 Date Cows Horses Hens Hours Minutes Hours Minutes Hours Minutes Hours Minutes Jan. I 4 30 2 15 30 2 etc. < 31 farm, but for this purpose it is unj^atisfactory because it does not provide space for describing the kind of work. The description of the kind of work is valuable information, not only for study but also for reference. It is frequently desirable to be able to' refer to the work report to deter- mine when some particular piece of work was done, or how long it took to do a particular task. LEDGER and CASH BOOKS A ledger is kept on all farms, and usually the cash receipts and the expenses are posted directly to the proper ledger account. Such entries as ''Bran" or '^Veterinary" posted direct to the ledger are more likely to reach the right account than they would be if entered in a cashbook first. But by direct posting, cash entries and transfers from one account to another which are not cash are mixed in such a way as to make income tax reporting more difficult. A cashbook is therefore desirable, and is kept by some of the farmers. BARN BOOKS For barn use, a book with two holes punched in the upper corners of the cover can be hung on two nails so that it is always open. A string is tied around the used pages on one side, and another around the unused pages on the other side. A pencil is attached. Such a book is very con- venient for recording such items as eggs gathered, feed transfers, and all kinds of data that can be best put down at once when the work is done. LEDGER HEADINGS On all farms, ledger accounts are opened with Labor, Horses, Equip- ment, Operator's House, Other Buildings, Crop Land, Interest, Manure, Woods, Pasture and Fences, General Expenses, Feed and Supplies, Ac- counts Payable, Accounts Receivable, Farm Personal, Gain and Loss, Inventory, and with such of the following as apply to the farm: Tractor, |" f ! ^ f 'yg w wi ff' "<*f *^ M^^i»E. ~ ^^f'=:^3SE2?^ffl 12 Bulletin 414 Cost Acco[jnts ox New York Farms 13 -«; .*■-, Truck, Auto, Tenant Houses, Orchard, Colts; a^o with various crops, animals, and other enterprises. In 191 8 there vas a total of 176 ledj^er headings. Of course no one farm had near this number. Truck farms required a large number of headings. transfers retwepn accounts As in all cost accounting where more than one product or operation is considered, there are many charges and credits that are not cash transactions. One of the important problems is, therefore, the deter- mination of the correct charge for such exchange transactions. Over half of the farm labor is usually unpaid. Over half of the feed used is gener- ally farm-grown, and some of it is not readily marketable. Products grown solely for use in the production of another product and having no market value, are charged at cost of production when they enter into a second product, or are sometimes kept as a part of that enterprise in the original entries. Home-grown products that are readily marketable, when they enter into production of another farm product are charged at farm sale value, that is, the market value less the cost of marketing. These principles result in charging transfers at farm sale value when they are made between profit-and-loss-making enterprises, and at cost when the products of a subsidiary account are transferred. The primary purpose of the accounts is to analyze the farm business. Corn is raised for sale and for feed. It may be fed to several classes of livestock. If it is charged to hogs at cost, the profit on the hogs would de- pend primarily on the weather and the skill in raising corn and on the per- centage of the ration that the purchased corn made, rather than on the real profits from hogs. When corn is harvested and in the crib, it is just as much a finished product as is a fat hog. Its value is more definitely known than is the value of the hog. If corn costs $2 a bushel to grow but is worth only $1 to sell or buy, there is a loss in growing it. If hogs are so profitable that they could pay $1.50 a bushel for corn, they would show a loss if charged with this corn at cost. The true status of the farm business is a loss on corn and a profit on hogs. Usually some feed is bought. Oeat confusion would result from the inclusion of some feed at cost and other feed like it at market price. Furthermore, th. hogs might be fed on the home-grown corn and the cows on purchased corn. If corn is charged at cost, the profits or losses on hogs and cows would depend on which got the home-grown corn. If one merely wishes to consider the farm as a whole, accounts with each enterprise are not necessary. The very purpose of enterprise accounting is to study the results for each enterprise, so that each will stand or fall on its own merits. When transfer charges are made at cost, it is merely another way of considering the two enterprises as one. The usual practice in business analysis when more than one business is conducted is to charge transfers at market value. This is sometimes done directly, but in business it is often done by organizing a subsidi- ary company or is done indirectly. For example, a railroad accomplishes the same result in determining the cost of a bridge by buying the ma- terials delivered, so that freight enters into the cost of the bridge, not at the cost of hauling, but at the regular rates. With the numerous controversies that arose with governmental price-fixing, this method was sometimes challenged. For example, some persons interested in the price of milk have contended that hay should be charged to cows at cost rather than at farm sale value. Public inter- est in the price of milk should be in the continuous maintenance of an ad- equate supplv of milk at as low a price as public welfare will allow. In determining whether to sell a cow for beef and whether to raise or not raise heifer calves, does the farmer think of the cost of hay pro- duction or of the price of hay? In determining whether to increase or decrease the hog business, do farmers consider the cost of producing corn or the price of corn? Farmers are not likelv to continuouslv choose the less profitable of two ways of disposing of hay or corn. The correct principle was recog- nized by the Food Administration in its efforts to increase hog produc- tion. When an increase in hogs was wanted, the proposed price for hogs was not the cost of producing thirteen bushels of corn, but was the mar- ket price of thirteen bushels of corn. If cows are to be charged with hay at cost when there has been a profit in hay production, they must be charged with the cost of hay when the hay costs much more than it sells for. This usually occurs when the hay crop is very abundant and very cheap. Farmers have not asked that the losses on hay be made up by profits on milk, nor have the writers heard of instances in which consumers proposed an increase in the price of milk because hay was abundant and cheap, so cheap as not to be worth the cost of growing it. The profits of the farm as a whole are what must be considered when a farmer decides whether to clear more land or to quit farming; but farm sale value of marketable farm-grown products used in subsequent pro- duction is the figure considered by farmers when deciding whether or not a particular farm enterprise is to be increased or decreased. If the public merely wishes to know the status of agriculture, enter- prise cost accounts are not needed. The best way to tell the status of agriculture is to find the extent of the movement to and from farms as compared with the normal. The general price level of agricultural prod- ucts compared with the general price level of all commodities is also a tair measure, but this must be modified by yields. Purchasing power per acre of all crops compared with the normal, corrects for this factor. A particular crop or animal product may be exceedingly profitable jwhcMi the farming as a whole is not paying. In that event, the particular product will be increased even tho the farmers may be letting their sons and hired men leave the farms. Or a particular product may be very unprofitable when the farms as a whole are paying very well.' In that event, the particular product will be rapidly decreased. If transfers between accounts are made at cost, these facts would all be obscured. in the first case, the profitable product would be given an erroneously nigh cost. In the second case, it would be given an erroneously low cost. K^ny public clamor based on the results would in each case be exactlv wrong. -^ 4i ¥5." V «^W^^W^PWS H Bulletin 414 Cost Accounts on New York Farms 15 1%-- If the public wants to know what is the status of a particular enter- prise in agriculture, the cost of production as estimated by the methods here employed is a very accurate measure. By this means, it is possible to estimate very accurately whether or not a given enterprise is likely to be increased or decreased. If mangels are raised solely for feeding cows on advanced registry test and are not marketable, they are charged to cows at cost and the mangel account is studied to see how the cost may be lowered. We have found no case in which they could be grown at a cost that would justify their production except for such special purposes as making large ad- vanced registry records, or to be fed to hens or otherwise used in limited amounts for some special purpose. In most parts of New York, corn silage is grown solely as cow feed, as it rarely matures enough to have an alternative use. If it is charged to cows at cost, the value must still be estimated in order to see whether the cow account is carrying a burden of unprofitable silage production or has in it a profit that is really due to good crops. Silage was charged at feed value in the earlier years of this work. One advantage of so charging it is that the results of the various efforts are better shown. This fur- nishes the best basis for analyzing the farm business. In the Corn Belt, silage is correctly charged at the value of the corn plus the extra cost of putting it in the silo above the cost of selling it as grain, because it is cut from a cornfield that is primarily a grain crop. Use of land, buildings, pasture, and equipment, are all charged at cost. Pastures are not usually independent enterprises. Pasture might be charged at value. This is usually about the same as cost. The most important thing is that all details should be shown, so that the accounts can be rearranged and interpreted to meet the use that it is desired to make of them. COMPARISONS WITH INDUSTRIAL ACCOUNTING Since some persons believe the foregoing methods to be in disagree- ment with commercial accounting, letters were written to some of the leading accounting firms in the United States. Replies from five of these firms as to methods used in cost accounting agreed with the methods described above. Three were in partial agreement, and, for example, recognized that coal should be transferred to a railroad at market value when mined by a company that operates both railroads and coal mines. Several called attention to the danger of anticipating profits if inventories are made at market value. One firm was in absolute disagreement and quoted the following from a report by the United States Steel Corporation : In respect to such commodities in stock at the close of the year as had been pur- chased by one subsidiary company from another there has been excluded the approxi- mate amount of profits in such sales price which had accrued to the subsidiaries selling the same or furnishing service in connection therewith. These profits are not carried into the currently reported earnings of the entire organization until converted into cash or a cash asset to it. Accordingly, in the combined assets for all of the companies, the inventories of those materials and products on hand which have been transferred and sold from one subsidiary company to another, are carried, at net values which are sub- stantially the production cost to the respective subsidiary companies furnishing the same. This report clearly indicates just the opposite of the conclusion drawn by the accountant. It shows that transfers are not made at cost. When an inventory was taken, the profit from transfers of things not yet sold was excluded. A coal dealer who operated a farm was asked how he charged farm- grown hay to the coal yard. His reply was, at the same price that he woiild get if the hay were sold. A firm that makes shoes and operates a chain of stores was asked how the shoes were charged to the stores. The reply was, at wholesale prices. A railroad company was asked what freight it charged on materials in determining the cost of a bridge. The company replied that it bought the material delivered. This, of course, would include freight at market prices, not at cost. The Bureau of Business Research at Harvard University agrees with the practice here used, as is indicated by its bulletins and by the following letter: As is explained in our accounting system for retail grocers, the amount debited to the rent account when the store is owned should be the amount for which the store could be leased. By including rent as expense whether the store is owned or Icnse 1, every business is placed upon the same footing. The amount debited to Item 29 (Rent)' when the store is owned, is of course credited back to the business through Item 41* Interest and Rentals Earned. ' The owner of a grocery store operating a farm should be careful to keep the ac- counts for these two separate. The produce which he takes into the store to sell at retail should be accounted for like any other purchases. When it is received, Purchases of Merchandize should be debited for the same amount that he would allow any other farmer in trade. The produce is then part of the retail grocery stock and its sale is ac- counted for like other sales. INTEREST ON INVESTMENT Beginning with 1918, interest is charged at 6 per cent on all enter- prises and reappears as credit in the interest account. Before that year it was charged at 5 per cent. Some persons have contended that interest is not a cost of production. Others consider it a cost if paid, but not a cost if not paid. Others con- sider it a cost whether paid or not. Most of the arguments against in- cluding interest as a cost apply equally to the value of the farmer's own labor and to that of the unpaid labor of members of his family.' ^ The relative profitableness of difTerent enterprises can be deter- mined only when each enterprise is charged with all the costs incurred in Its production, whether or not these costs are cash outlays. The time required in production, whether the labor is hired labor or labor of the farmer, is a cost of production. A charge for the time of capital used in production is likewise a cost, whether the capital is owned or hired. If no charge is made for the use of capital, the enterprise that requires much capital is favored, just as the enterprise that requires much labor is favored if the farmer makes no charge for his time. The primary ways of benefiting by cost accounts are the compari- sons that can be made of successive years and the comparisons with results o btained by other persons. No method of accounting is satis- I'The American Economic Review, vol. IX, no. 1, supplement, pages 22-46, March, IQIQ. The American Economic Review, vol. X, no. ,3. pages 546-563, September, 1920. U- m i6 Bulletin 414 IC tjiu -* ^* factory that does not make such comparisons easy. If any cost is omitted, the farm or the year or the system of farming that has a relatively high charge for this cost is favored. Objection has been raised to the inclusion of interest as a cost because the profitableness of the business affects the value of the property and consequently the charge for interest. But this is just as true of the charge for the farmer's time and the wages of hired labor. If the busmess is profitable, farm wages rise and the necessary allowance for the labor of the farmer and of the members of his family is increased. This latter change takes place more quickly than does the change of capital. Any argument for the exclusion of interest on this basis is therefore an argu- ment for the exclusion of all unpaid labor. For example, as a result of relatively high profits in cities in the year ending with February of 1920, there was a decrease of 17 per cent in hired men on New York farms but a decrease of onlv 3 per cent of all persons.' 2 This shows that paid labor adjusts itself more quickly to changed conditions than does unpaid labor. So the man who borrows monev must adjust his practices to unfavorable conditions more quickly than the man who owns his capital, but in either case the adjustment is equally certain. The adjustments that took place to meet the inflation of the cur- rency during the World War show the usual order in which such adjust- ments occur. The wages paid to farm labor, and necessary allowances for labor performed by the farmer and members of his family, increased very materially before increases took place in the selling prices of cows or land. In cases of exceptionallv violent changes in demand for a single article, as wool, a change in prices of sheep took place in advance of changes in labor, but such cases are the exception. Farm wages rose 25 per cent in 191 7 but land values rose only 13 per cent. In the following year wages rose 24 per cent and land values 9 per cent. 13 A part of the fall in prices has been shared by all the per- sons associated with the agricultural region; only a part is left to be reflected in land values, and often it is the smaller part. In regions such as Tompkins County, New York, which have been farmed for one hundred years and in which there is some excellent and some poor land, the adjustment in land prices is very far from complete. Apparentlv less than half of the difference in conditions in adjoining communities is reflected in land prices. The remaining part is diffused thru the returns to all classes of persons associated with the community. If the farmer desires to know which of his enterprises are the most profitable, he must take account of interest on the capital invested. If the public desires to know whether or not a given price will result in an increased production of a certain product, account of interest must be taken, and the value of the farmer's time must be taken. As with all other items, the details of interest charges are set forth so that any one who desires to recalculate the data in some other way can do so. »2More people leaving the farms. By J. B. Shepard. Mimeographed report of the Field AKent of ilie Bureau of Crop Estimates. Ithaca. New York, February 12. 1920. ' »U. S. Dept. Agr.. Yearbook for 1021. table 416. Cost Accounts on New York Farms INVENTORIES 17 Inventories are made at farm sale value, that is, the market value less the cost of marketing. This is the method used by the Federal Government in farm income tax reporting. In mercantile accounting, selling is a large part, and sometimes the sole part, of the service rendered. Out of this fact grew the rule that inventories should be ''at cost or market price, whichever is lower," so that profits may not be anticipited. This rule is not applicable to mak- ing farm inventories for most farm products. Goods in a factorv or on a shelf in a store are usually a long way from cash. Corn in a crib or wheat in a bin can be cashed any day. If held, it is in hope of an additional profit rather than because the service has not yet been rendered. The service in the production of corn or wheat is practically complete when the crop is harvested. It is not anticipating profits to inventory them at farm sale value, any more than it is anticipating profits to inventory goods on a shelf at ''cost or market price, whichever is lower." The service in the case of corn and wheat is often more nearly completed when they are stored on the farm than is the service of selling goods when the sale is completed, for the costs and uncertainties of collection for goods sold are often greater than the costs and uncertainties in the sale of corn and wheat. With very high-priced purebred stock, the service Is far from com- plete when the stock is grown. The making of a sale Is a large part of the business. Usually such stock is correctly inventoried much below the price at which sales are made. On the other hand, fat hogs in a pen, or corn in a crib, or hay in a mow, can usually be sold by a telephone acceptance of the going price. Inventories should be taken by principle rather than by rule. The principle is that the inventory should truly reflect the condition of the business, but should be conservative. If a farmer should have on hand 500 bushels of corn that cost him 75 cents a bushel to grow but that could be sold at the barn to any one of many buyers for $1.50 a bushel, and should have on hand 500 bushels of wheat that could likewise be sold for $2 a bushel but that cost him $3, the true status of the business is not shown by "cost or market value, whichever is lower": 500 bushels of corn @ $0.75 500 bushels of wheat @ $3.00 The true status of the business Is shown by farm sale value: 500 bushels of corn @ $1.50 500 bushels of wheat @ $2.00 The service of growing the corn has been rendered. If held longer, It IS held speculatively In hope of a rising market. It Is not held as goods on a shelf are held In hope of a market. It may be contended that the corn thus held may drop In price before It is sold, but so mav goods on 'd shelf that are listed at "cost or market value, whichever is lower." Like many of the rules of mercantile accounting, this rule for making inventories is the expression of a rule which if followed in certain circum- stances will follow the correct principles, but if followed In other circum- l.'^M^ i8 Bulletin 414 Cost Accounts on New York Farms 19 ^\ Stances will violate all principles. The true principle of making an inventory is that it shalftruly reflect the status of the business and yet he conservative. IMPORTANCE OF QUANTITIES In all cost accounting, the hours of labor per cow, per acre, and per bushel, the pounds of grain eaten per cow or horse, the yields per acre, the pounds of gain in hogs per pound of feed, and similar quantities, are much more important than the dollars if one is studying accounts to learn how to make the business pay better. The aim in this work is to give quantities and all other items of cost in detail so that they may be used in any way that is desired. So far as possible, all costs are carried in detail rather than under such charges as General Expense. HUMAN LABOR The labor account is charged with all cash paid to labor, with farm products, use of house, and other things furnished to labor. It is charged also with unpaid labor of the operator and of members of his family, at what it would cost to hire the work done. When this accounting work was first begun, the time of the operator was estimated at hired man's wages — not at what the operator would get if hired, but at the rate per month that hired men get. This method is not correct. The operator usually does very much more manual labor than the hired man does. In addition, he takes all the responsibility and trouble of seeing that things go right. It is the operator who must be ready to change his personal plans at any time to conform to the farm needs. If the hired man want? to go hunting or go to the fair, he may go; but if the operator wants to go, he must first considerer whether the firm wnrk will allow it. If there is a sick horse or cow, it is usually the operator who sits up at night with it. Usuallv the operator calls the hired man in the morning, rather than himself being called. He sees that the stock is economically fed. Such service is exceedingly difficult to hire at any price and is practically im- possible to obtain at hired man's wages. Such a monthly rate was often no more than sufficient to cover the charges made to the operator for use of house and use of horses and garden. The basis now used for charging the operator's labor is ''what it would cost to hire some one else to do what the operator does." All results in this bulletin are on this basis. Since most farm managers are paid a given cash wage in addition to use of house and other privileges, this basis was used in obtaining esti- mates. The value of the privileges was then added to the cash estimate. As a check on the above estimates, each operator was asked what he could have obtained as a hired farm manager. In addition, members of the Department of Farm Management who were acquainted with the men and who knew also the usual wages paid to farm managers, estimated what they believed each operator would receive as a hired farm manager. These estimates were made independently. Most of the estimates by farmers were obtained by mail, so that the members of the department did not influence these decisions. The results are given in table 2. The charge shown in the table is greater than the average charge because some operators were not charged for the full year. TABLE 2. Average Estimates of the Proper Charge to Be Made for the Farm Operator's Labor in Addition to the Use of a House and Farm Products Year Farmer's estimate of cost to fiirp Farmer's estimate of what he would receiv'e as hired Department's estimate of what he would receive as hired manager manager IQI4 $ 859 $ 870 ^1,033 1915 900 852 987 I916 1,091 1,000 i»257 I917 1,269 1,189 1.295 1918 i»330 1.257 igi9 1,234 In 1907 the writers began by following the practice of Professor Roberts, of charging man and horse labor to each enterprise each month. At the end of the vear it was found that there was a large loss on both labor and horses, and that some method must be devised for distributing equipment charges. It is not easy to know the cost of labor until the end of the year, after all fuel, house rent, and board have been charged to labor. It also requires nearly twelve times as much labor to charge these monthly, and therefore in 1909 the practice was begun of distributing the charges for man and horse labor, and use of equipment, at the end of the year. At the end of the year, all accounts are charged with the hours of labor spent on the enterprise at the average labor rate for the farm, ex- cept in special cases when such a method of charging would be distinctly unjust to some enterprise. Such cases are not numerous. The winter wage per month is often lower than the summer wage, but the hours per day are also less. In cases in which the uniform wage rale causes incorrect conclusions, of course it should not be used. The exact method of handling accounts is not so important as is the use of results. Whatever the method, the results must be interpreted in the light of the method used. If any enterprise does not pay, one should calculate what rate per hour could be charged and yet have the enterprise come out even. Before the enterprise is dropped, consideration should be given as to whether the time spent on it could be more profitably used on some other enterprise and whether the profits of the farm as a whole would be larger with this enterprise included or with it omitted. The way to increase profits is sometimes to drop an enterprise, but more frequently it is to analyze the enterprise and find how to make it pay. The benefits of the accounting on farms where accounts have been kept for a number of years are usually in organization and management rather than in decided changes in type of farming, altho such changes have occurred in some cases. mnjmmmi 20 Bulletin 414 Cost Accounts on New York Farms 21 r^" horse labor If colts are raised, a separate account is kept with (hem. If a sepa- rate colt account is not kept, it is not possible to make comjiarisons of grain used, labor per horse, and other costs on successive years or between farms with varying ratios of colts and horses. At the eiul of (he year, (he net cost of all horse labor is distributed to the various enterprises in pro- portion to the hours that horses worked for those enterprises. Since horses work so few hours per month in winter, the actual cost per hour worked in winter is more than in summer, but work done on rainy days and winter work is worth less than work on the good sumnier days. As in the case of human labor, an enterprise that uses horses at odd times is charged at the average rate, but consideration is given to its ability to use such odd-time labor when its value in the farming system is being considered. use of equipment Some special equipment, as incubators, is kept in the account with the enterprise for which it is used, but most of the farm equipment is kept in one account. Usually it might as well all be so kept. At the end of the year the net cost of all equipment is charged to the respective enterprises in proportion to the hours of horse labor on the enterprise. A separate account is kept with the tractor, and its net cost is charged to the various enterprises in proportion to the hours of use. Autorr^obile and truck costs are distributed at the average net cost per mile, per day, or per trip, as best meets the farm conditions. Separate accounts are kept with such special tools as threshing m^ U X H b. O Q w (d X H H ■< a, < W CQ < c> Cost Accounts on New York Farms a; C be ^ u > a ^H -t< 1^ vO I/-, O I- — h o cvj o »-i 1^ l^ O^ »/-; 1^ »-i «^ t-<. 00 '— •-< rN i^ j 00 CN "I •o" 4^ O -^ O -t «0 '— 1^ 00 '— \C »-i t^ O 00 '-C 00 <^ o t-^ ^ CNO»:)f^pc<^oo\cooic 1^ lO -+ fC PO fTJ o o o QO rv| 0^ C^ fN 10 (N m o 0- 00 • C CN 00 ^ »-l vO ■o ^-H •t fN m^ €/3 ^ C O 00 o o ■o o o o »o o o •o o -t fN O •^ O t; fN po -fi -H 0^ '-" 00 i^ "O >0 10 1^ '-' -^"00 oT 10 — » C >0 fN ■^ CM Q r^ ^ O CN 00 00 00 «/3 00 O O «0 O O O On C. O O^ooO'— lOO'CC^iO^-^ -+rvjir)0NO00CNNCO0 'O 00 'O -f o_f ■: '^^-^^oo f«0 <^l NO Tf 00 fN NO CN I- rO 00 00 NO 00 »— 1 1^ 00 1— iCNI^Ot^OOfCOfNO'O 'OOoO'^r-.TtiNOiOOoo 10 10 IT) NC On •-*< -f (^ r«-> O c 00 >o 00 "o >o 00 T) 00 »-< 00 rn »-i CN -^ «^ CT3 -4-1 o 0000 0000 o o 00 fN O NO '-I o •O O NO -^ "O Tt< v;3 10 »0 «0 On fN t^ Tf On f*5 On •— ' r'J NO j-^ so' nC 00 oT'o" l^ I— I rsl On fO »-H ON o o cj »-« 10 o 00 >o o" ON 4^ '-iOCOOO<^t^'-"0 -ttOOiOiOO-HONrhiO pO'—iO'^'On'OpoOOnOn lO'-iPOl^rfOON'^'-frr) Oiooor^i^iOTfit^ON i-^ 00 On ro fN r^r 00 ncT or PO f^ NO 10 »— I f^l u < 01 a 00 fO <^l nO 'O NO X^ rO O nO 1^ >0 rs 00 On «^ <^) -f NO "O T; P^l (T) ro >0 PC 00 O 00 ro '-T jn'oo 00 r^^ r<5 00 fN fN fO O-^oo 00 5 '— iQOOl^t^-fOOOOt^OO OrNjioO'^ONOoocNrv) oO-f'-HeNt^iooo'Ni^O '-•PONOiOTfro^-iOONO On »— • On 'i' Ol OO i/» 03 ■t-> O NO o. o o o On' €/5 O NO O O I- o o o O O r^i o lO O O O r^l 00 ON fN CC ^ ""' O On 00 rvj »_ ^ "-h »-<_ Tf ON O 00 NO "-^ rf T^ nO €/5 '^ »— 1 ON On NO c^ rv) 10 -H_00 NO On 00 CnI NO CN t^ NO fr5"irr^ "O tfl c '^ u 3 a o Cfl - 00 • c • ••5 -2 3 j: tn 3 b-oj o Curt 5 >%^ C u, O ^- t- j=x: 00 s o o _3 O c OJ E a c - a cr — , *^ u. rt C flj '^ a, a 3 (A c 03 bfi3 O o u tn C QJ 3 (/) O O m cj o u. 3 O tn > 03 a in ■M C 3 O a o <; fN t^ fO On 1^ »— 1 NO c f^l On -^ ^ PC €/5 €/3 PC 05 NO l^ I^ ^ •O 1^ On •-H P') 1^ -t NO »— 4 «/5 00 o OG 00 60 fN NO PC PC NO 00 PC >o 00 fN »-( 60 €^ NO On o €/J ON On 00 PC ON NO 60 NO NO PC no' €/5 • O NO fN rs On 60 tn o 3 o tn 25 I en > c x: in C O O 0} C ■— ' o . •^ c Sc CO 4; ** k. . u -^ ^:5 - (?»..?»•■.«*- "■trJl..*>4 vO »o o> »— ' »-< 1^ CM Tt< Ov q_ rvi CN 0_0v^ y* fN rr> 1— < »-< (N <^ f^ ^ fN fN r«- CO H 00 l-H Tfl t^ ■^ 1^ r^ 10 »-H w-i y-t ^-i >o On vO 00 (3 (N t^ On ^^ <— ) rO i-i ^ fN U *i> S u 2 H-M Cs •— < -^ VO ^ cc r^ *-^ On no n vO tN t^ 00 CO «0 *-H ^ »o Ch 00 «^ •< On o_ fN^ (N l~~ »-l J T— t *• »~« rvT »^ (/} CN < «r«> V) tfl U fN 'O Ov CO CO K fN MD ^rf< O4 . X »o (N »— 1 00 U *— H fO .—• On »-S »-H C> q_ «o t^ NO t—t en 00" v-^ 2 V-H M Vi U) H U cc r^ <; On f^l rs t-- •^ •^ d fO CO CO •— I •0 00 10 u 0^ -t t^ Tj« J *"• c^' »-« CQ ^-H < H ■ -XD ■ C • 03 -o a c Xl'rt ^ 03 u 2 ■M r> u al in rom s lab on b 1» ■M c *-> '^ •^ Ui C oj °-1 v2 .<« E 03 c c ^ 8 *-> 03 03 C apitai ance rator' inco 03.- ^ ^ u ^ 0. - > at a; +-> c >— < 0^ < 03 c E 4-) cn > c o •M (A (U (U 4-> c T-t CO 10 »o 00 00 On On NO "-H CO On »— * T— ( CO On •o rJ^^CN <-H •k r-j co"— T CM <» On 00 "* lo 00 On NO 00 On »-H r^ NO t-'. On q^ CN CN »-( CN CO ^ (N «0^ »— 1 CN CO 00 »H NO IT) r^ r-~ 10 ^ 00 ^— t NO CO On 00 O^CN T— ( co"-^"" (N 69^ On »-t »-t t-~ t— NO NO (N t- CO 10 ""• Tt* 10 -^ o> vO^ (M^O^ »— t »— t CN ^^ fN V» (N 10 NO ro CN t^ 10 10 NO CN 00 CO ■""^ CO -Ht^ On o_ »O^00 ^— ( 00" »— t »— ( «»» NO t^ On On ■^ d CO "O CO »-« CN On rh 00 y—i On t-4 »-< «> • 13 . . • C E • • OS .^* •♦-) •vis «3 "ZT cn CI, *u G (U ^S S fe •Se ^is "^ 2 1 °X) ■^-i vS - U (U S"*" oS^ 03 c C rt P S^ - U "LI QJ u roup spent less time per cow in doing the work, fed more grain, and got S84 i)ounds more milk per cow, with a slightly less total cost per cow. This resulted "1 a proht per cow of "^20 in the college group, and a loss of 82 cents in I be non-college group. The few college men who had orchards spent more on them than ciHl the non-college men and obtained much better yields, which resulted »" cbeiiper production and higher profits. These statements are not to be taken as redecting discredit on nose who had received no agricultural training, for they were making fioni two to three times as much as the average farmer. All these figures "'( icate that the results for these farms are typical of the highlv pVofit- '^''•^" farms of the State. b y i l ¥ t u I p 't«*,»-(r»|p««(»^«* «ig^M^»IIWtv>a^!^:«w « u.^ » .* iNf^^s^8%«s|a*i4*5j! 30 Bulletin 414 Cost Accounts on New York Farms 31 The year 1919 was a year of high prices. This favored the larger and more intensive enterprises such as college men were inclined to run. When farming is unprofitable, a large business, high grain-feeding of cows, and the like, are likely to result in large losses. Preliminary com- parisons have been made for 1920. The labor incomes of college men averaged f>64.c), of winter course men $347, and of others $303. Results for some of the farms for which tables are completed for 1 92 1 show minus labor incomes for all group averages. The largest losses are for the college men, with average labor incomes of -$419; the lal)or incomes of winter-course men averaged -$i8o, and those of others -$318. HUMAN LABOR sources and amounts of labor On the average for five years, 34 months of labor were performed per farm per year. Some of this work was done by boys and other per- sons who could not do as much as a man. In table 6 a column headed "Man-equivalent months" is included. If in a day a boy did two-thirds as much work as a man, a day of his time is counted as two-thirds of a day in the column headed "Man-equivalent months." The man equiv- alent of the work done per farm was 33.7 months per year, or not quite e(iuivalent to the time of 3 men per farm. In all work reports, the hours of labor are the actual hours, not man-equivalent hours. Over half of the labor on the farms was done by the farm operator and members of his family who received no wages (table 6). Hired labf)r made 56 per cent of the total in 1914, 50 per cent in T()I5, 49 per cent in 1916, 45 per cent in 1917, and 43 per cent in 1918. The decrease in pro- portion of hired labor agrees with results for the State. Hired men de- creased 18 per cent in the year ending February i, 1918, but the number of workers on farms decreased only 4 per cent.'* Since these farms are much larger than the average, the percentage] of labor performed by hired men is much higher than the average for tlie State. In the State about one-fourth of the farm workers are hired.'* TABLE 6. Sources of L.\bor, Averagk per Farm for Five Yevrs, 1914 to 1918 Labor not paid in cash: Farm operators Operators' wives Operators' daughters. . . Operators' mothers. . . . Operators' sons Operators' fathers . . . , . Ofx-rators' brothers .... Other members of family Hired labor Total Months of labor months 14 3 14.3 0.3 0.3 0.1 0.1 0.2 0.2 1.4 1.3 1.0 0.9 0.1 0.1 0.2 0.2 16.4 16.3 34.0 .U On only two farms was there a man equivalent as high as 5 (table 7). The most frequent man equivalent was in the 2-2 . 99 group. The average for the State is about 1.5. These farms employ twice as much labor, but produce more than twice as much, as the average farm. TABLE 7. Number of Farms Having Different Numbers of Man Equiv.\lent Man equivalent 1914 1915 1916 1917 1918 1919 Total 1 - 1 . 49 3 7 3 5 6 5 19 9 7 1 6 14 4 6 1 5 14 7 4 1 4 12 13 1 1 2 6 18 8 4 1 11 29 84 44 27 2 1.5 2 - 1 . 99 - 2.99 3 - 3.99 4 -4.99 5 - 5 . 99 The farms employing the equivalent of from one to two men besides the operator were enough more profitable than those employing fewer men so that they were able to pay the operators more for their time and yet show a greater profit. In years of large losses, these farms would also show the greatest losses. They are, however, more profitable on the average. Those who employed the most help had the largest farms and the most capital. They used the least capital per man, having an average of $8269 per man. Various reasons why the large farms are more profitable are dis- cussed in Bulletin 295 of this station.'^ The farms employing the greatest number of men made more per man above interest on capital than did the farms emploving the least number of men (table 8). The larger labor income is therefore in part due to increased return of labor, and not due r erely to the operator's profit coming from more men. It should be noted that the larger farms are not elaborate places. All of them are farms on which the operator is a laborer as well as manager. TABLE 8. Relation of Man Equiv.vlent to Other Factors, 39 Farms, 1919 Man equivalent Under 2 From 2 to 3 Over 3 Number of farms. . . . 9 1.60 $15,081.94 $1,144 $0.5196 236.2 $1,388 S635.02 18 2.43 $19,966.42 $1,179 $0.4377 247.0 $1,427 S649.74 12 3.85 $31,917.56 $1,383 SO. 3973 270.6 $3,679 S778.54 Average man e(}uivalent Average capita at beginning of year. Value of operator's time above farm privileges Cost per hour of labor . . Hours of labor per person per month . Average labor income Value of operator's farm privileges . . '♦Census of the agricultural resources of New York, page 11 . 1918. 15 An agricultural survey. By G. F. Warren and K. C. Livermore. 1911. — -, ^ ,_H.«-rHV' '^ in II ■iMm^(>yiiii^iii'ii 1*1 HifciiMT' ii ■ '^'^.«^irtTrM4Mipit»iM4yA 32 Bulletin 414 HOURS OF LABOR All labor is usually charged in the work report book in hours not in bTsis'bv 'es^ at,r 60 houfs TL month. The five-years average l^^s worked per pLon per year was^3036^or ^5^^ ^urs per^nv-nth. .^^ Tn TOTo the average hours ot laoor per perbuu y^i their own time at a higher figure, had the '°] ^st c°s\oi i per person. RELATION OF ALLOWANCE FOR OPERATOR'S TIMK TO PROFITS help. TABl.K 9. Rr.,.AT.ON op Allowance ko^k^Operatok's T.me to Pkoe.ts, 3-) 1vm»^ Allowance for o|)erator's time Number of farms Average allowance for oper- ator's time Average capital at begin- ning of year SI 7,336.97 23.207.13 27,908.52 Labor income^ 2 15 2.83 3.16 SO. 4398 0.4408 0.4520 $1,526.52 1,878.76 2.981.44 Umler $1800 $1800-$ 1999 ^lonn nr more _ interest on investment. COST OF LABOR The estimated cost to hire persons to '^'^e Uie l>l_ace of .he fan.. :» Tr^i8 ivpraLxed $1278 in cash and $7^^-^:> *" ptrqu siic^. Kat year. I'ired faSostln Lerage of i.SM per .nonth ,n cash and men than the average farmer. Cost Accounts on New York Farms TABLE 10. Cost of L.\ror per Hour, Six Ye.vrs 33 Year 1914 1915 1916 1917 1918 1919 Number of farms 18 46 31 31 32 39 Average cost per hour 2508 2599 3026 3563 3957 0.4162 Per cent (1914 figure as 100) 100 104 121 142 158 166 Wages reported by U. S. Bureau of Crop Estimates for men hired by year boarded (1914 figure as 100) i 1 . l-i 100 100 116 138 157 170 The wages paid to hired men are also higher than the average for the State, but the rate of increase in the cost of labor year by year agrees with the increases shown by the Bureau of Crop Estimates (table lo). The cost of man labor on different farms in 1919 varied from 27 cents to 66 cents (table 11). The weighted average cost (the total cost of labor divided by the total number of hours) was 42 cents. The average of the averages per farm and the median was 44 cents. TABLE 11. Vari.\tion.s in the Cost of Man Labor per Hour in 1919 Cost per hour $0.2691 $0.30 to $0.3499 $0.35 to s$0.3999 $0.40 to $0.4499 $0.45 to $0.4999 $0.50 to $0.5499 $0.55 to $0.5999 $0.6054 $0.6620 Number of farms 1 6 6 9 5 7 3 1 1 The costs of labor for different years are shown in table 12. ,.»**«,ei,,^^Si^Ww«»**WW»*«^'^**^**^^ :■ ft'S&f'.v«S= 34 Bulletin 414 Cost Accounts on New York Farms 35 mi' TV** 00 o ?! < u o a < J u, O en H en O u CQ < 00 r PS en -I OS f^ \0 6 CN J2 rO -I > (A c o IS "(3 > 0) 3 I 80s r^ to CN 00 rn Ov t^ ^ t^ to *-H -^ ■^ O 00 00 00 t^ «» to d ^00 vO t-- -^ ^H ro '-< to ^ to \0 o o to 0\ 00 On ^ -t t^ CN rr) to Os O fO to O CN 0\ to »-t tN &> r* rt» 3 . — * fo t^ > Tf y—l ««> vO ro O t^ O r^ Tf 00 r<) C^l 'O 00 10 ^ to a; 3 y^V, (fl RJ ,n t: > ^ u O^JS vO O^ -^ r^ 00 O 00 d ro 1^ O '-• 00 On •^ i^ 0> <~C nO po rg O NO OCN •^ »-• "^ NO On 1^ • O 00 O PD fO On f) <^ t^ CO O O fO to to f) fO fO '-' 00 fN NO ro 00 O '— ' 00 ro »-< NO C/l 'c u 3 CO O ra -M a> 0:' o a U tJ5 o.i: 3 V- **- o o o a; o o"r js t- c .0 •- a> c**- rtTJ C cj 03 c3 O to 3.42 14.79 NO r»5 o 00 00 fO NO 10 d 49 »H ■ t« PO x: 0000 NO 00 to 4-> a «o "^ o^ r-o OS 00 ^ (NO d c NO 00 00 »-^ »-< CN| to «s s vH ^-* fO 00 fo On 00 tN «N Tf P^ cs -^<6 «r) d NO ON, IS ^-H cs PO 00 — o o ^ 2 o 3J= O t. f ^ o o In 191 8, cash paid to hired men was 20 per cent of the total labor cost. Cash and farm privileges of hired men combined made 27 per cent of the total cost. On the average, over one-fifth of the pay of hired men is in farm privileges. The details of costs of labor for the year 191 8 are shown in table 13. Farm privileges of the operator are not itemized for one farm. All the farm operators received milk from the farm. In two cases this is charged as the balance of a family cow account, so that the quantity is not known. The 29 farms for which quantity is given show that the farm operators received an average of 2622 pounds per year, or 3.3 quarts per day. Some farms had more than one operator's family, so that the average per family is slightly less. TABLE 13. Details of Costs of Labor, 32 Farms, 1918 Operator's labor: Cash allowance Farm privileges: Details not itemized Use of house Use of other buildings.. . . Human labor Horse labor Use of equipment Wood Balance of cow account . . . Milk Butter Other dairy products Beef Veal Pork Mutton Balance of poultry account Poultry Eggs Potatoes Other vegetables Apples Other fruits Maple sirup Honey Beans Buckwheat Wheat ... Rye All else '.'.'.'.'.'.'.'. Total operator's privileges. Total for operator's labor . . Second operator Third operator Unpaid family labor [ Number of farms hav- ing expense 32 1 31 14 31 31 31 22 2 29 12 5 2 21 1 4 23 25 30 25 7 3 9 5 8 2 11 3 Total quantity 371.3 mos. 383 mos. 8,432 hrs. 5,497 hrs. 493.5 cds. 76,028 lbs. 1,204 lbs. 904 lbs. 249 lbs. 10,294 lbs. 66 lbs. 427 head 3,728 doz. 1,193 bu. .^8,030 lbs. 132 gal. 285 lbs. 10 bu. 23 bu. 174 bu. 18 bu. 119 mos. 35 mos. 109.4 mos. Total value $40,896.00 711.15 4,578.82 87.75 2,436.57 1,230.93 335.57 873.50 236.13 2,587.04 574.03 172.24 144.78 32.25 2,130.48 11.97 510.93 464.51 1,605.69 1,194.66 871.24 555.09 160.43 199.50 57.35 50.19 36.70 370.82 37.00 499.49 $22,756.81 $63,652.81 $9,395.00 $2,536.67 $5,888.25 Average value per farm $1,278.00 22.22 143.08 2.74 76.14 38.47 10.49 27.30 7.38 80.84 17.94 5.38 4.52 1.01 66.58 0.37 15.97 14.52 50.18 37.33 27.23 17.35 5.01 6.23 1.79 1.57 1.15 11.59 1.16 15.61 $711.15 $1,989.15 $293.59 $79.27 $184.01 aii^iig!(!i»i««wi*isisi«(iwfl^w« 36 Bulletin 414 Cost Accounts om New York Farms 37 TABLE 13 (concluded) Number of farms hav- ing expense 32 13 3 17 12 26 12 1 2 7 10 Total quantity 473.3 mos. 166.5 mos. 1,372 hrs. 195 cds.* 246. 2 mos. 18,872 lbs. 169 lbs. 137 bu. 78 bu. $22,075.00 910.24 19.53 315..S6 96.04 322.13 6,063 . 03 688.44 29.20 23 . 66 8.60 142.75 17.25 74.25 25.60 44.11 vS8,780.39 $30,855 . 30 vSl 12,328. 12 s$689.84 28.44 0.61 9 . 86 3.00 10.07 189.18 21.51 0.91 0.74 0.27 4.46 0.54 2.32 0.80 1.38 Hired labor: Cash paid Farm privileges: Use of house Use of other buildings . . . Horse labor Use of equipment Wood Board (including lodging) Milk Other dairy products. . . . Beef Pork Potatoes Other vegetables Apples Other fruits All else Total farm privileges fur- nished to hired labor. . . . Total for hired labor Total cost of labor ♦Stove length. SEASONAL DISTRIBUTION OF LABOR The seasonal distribution was very nearly the same in every year. This distribution on each kind of crop and stock enterprise for four years is given in table 14. The horse labor distribution is given in table 29 (page 57). The hours of labor per farm increased until the last ten days of July. There was a secondary period of increase in October. The total hours of work in the busiest ten-days period was twice as much as in the slack season. This extra work is in part done by extra hired labor, but is largely done by working very long hours and with the help of the farmers' wives and children. The harvest season varies with the type of farming, but the results given in table 14 probably represent conditions in the State as a whole. This is due to the two harvest periods, one for hay and grain in July and August, and one for corn, potatoes, apples, beans, and cabbage in the fall. Total value Average value per farm $274.39 v$96l.23 S3, 5 10. 25 Ifl p Hh OS u Ou TV > < Q '^, u H t^ >- (T CQ tn n en Ifl "t, f W ^ > 06 D « Uh 05 "-1 c b. "•"' (/; a s 1- an J f^ b ^ ^ 10 ■>-n (fi Cs » •-H C X B i- *-• H >* H Tf u. z c »i »-H H c 3 u rt C3 HH 00 o: .— 4 H ^' m ^ ? r^ f^l «* ^~ "^^ o u^_ C>_ r';_ 10 0> O 'J' fN 00 ■^ O '^1 O u^ '^ ■^ O- l^ t^ (^4 W O f^ CN "1 o n K a; > "5 .2-^ •-•C<^l-i'Tfi^P0O'*O'^r^i/^r~r.i.— •.t^O'*'C^'*r~'N-*^O00'1(v;^r^T^'t^O^O'vl•^0000^0'tt^>0•<*^■^u^o ^ »^ »tt^POvor-) I P-)vOO'00(Nir50'Or~jvOv03^0«^0»-«-iO'tt^'vi I >0»00 1^ C^p'5t>.»HO\XO'*5'Ni--.fN»-iOOt^'OiOX»-iXO>0'*0'*'^'*; «-i(NrtXXiO'S"'*5-H(virM,-fvi_tv)^_„(vi„ _ •5 c c o «J (vj rvj \0 't ©■ •* tN I ...._ ._ ^-.'^r^r^r^iofN't'^i^irj'nOOO — vOOf^-^i^X<-'Xa^i^XOOX •-<'i'u^'^X'*t^'v^^^^»-cl>-'^»-'^OOO^f^'v)'<^C^'^'^»/^0'-Ol^'1"I^'vlOlOC^'0.-' Tj<'«t'0<^f5<^f*^>/3i/)i/V'*'^0>"luil^X>'5t^'0-^(^'0<')t^OOO'*0 3.5 a (N^rviiovO — 000\-^vOXXi^>OfNiOO^X— Ci^O'^lOO'X'vit^iOioOMriO'^. l^OO»^. XO<^»-Ttir^t^ir;Xf*5i-Oi^3^'^O>^'H0^-^0^^Hir) •^•Tt'CO I O'f't't I I f- O X ir, O X c o t^, 3 c 3 _> >. OJ re %-4 c 3 u. <^ < ^^ •-1 >. "3 to 3 3 < 0^ S G 72 O O O o 6 > o s u Q o H iiHI B WBi ! liM>|Uni«|HlllPlllfW 38 Bulletin 414 Cost Accounts on New York Farms 39 i ■ C3 »- _ I , . ■»J 3 C *i W c o o > o Hj3 — w o c a C/3 00 ■ o Cx« a a s s CQ < rt u 3 .>> <^ <-> 00 9) o U ., «-4 n en m u O •Sag ft) '- Si: c rt-- c 4^ u 3 «J M I I I I r»)c»>r^ I M to <-■ M »0 ."^.'i?J2'C'2'*^!255'^"*■*^^'"'^''''^'^'^'*•'^^0'-^oooO>O«^t^t*OO*aac>oa00«r^t^00r-t^WO'OOOvOOr>- 00 t^afMiO'J-«C;2t^2i<^2^0 — OOt^r-OfO'-4<30^0'*0»^00(Nt^OMO(NOtr>.t-OW-tio^'0 — «5i^5^00--r^S;OfN^»SoSS ?)r;5-S'"'^SSt;'i9i=^'r":"'-«'-^'000"*u- — rfrnWC^r-f^ — veto — 3-' 0> O ©• O- l^ ©>' 0> O oc « «' X r- oc <0 «0 vO ^0 vO vC >0 >C >C >C O >0 >C O t^' « « 00 Ov a O CO r»5 so fO O' lO O O 00 ^ « rj C f»5 ^ O O00f^I^'*5^C^«M^l^r»5^00C>u^O>fO>O'<0rf.'r^Oirr^0sv0X^O00r-00i-^f>.rit^O00'l'5ooS--^«J^S2S HE 2:< en ■D.2 C 0) U C I i|i p.? ill ill ill III pil|g||s||il|«l| »o If Os 00 so o q so" 00 CM PM o l> 00 oc o o c c c a a u U. JC u a < > c s 3 01 3 ec 3 < 0/ P a o O E > o E 4; u Q o >. X C'-r-Jr^OPO"^iOsO'^*^l^f*;»-iXr»'>-"-^'*^'0'^i/"jX'*'*5'^'^»^0'^i'C'^»0>0?^Os oC'!tio>xx^?^i'^X7sX3s'r:x»^iM — ^ioO'^'Cr)Os'nO'f»;i/~, r" — 1- '*' « -< ip 0"0 « J J (NtNrt — COP-iP-i — t^'^'^tXC^lOCsO'OO'^O^fNXr^Osa'ir: Or~lCO> 1 1 1 1 -^ r^iOssC'*Ot^C^'*rt>r'5-«Of~io-^xt^00Xi/:t^ioc>O'*'T:— 1 3 n i- PM 1 1 1 |«-lifso■ Cs_ -^ « f*^ lO ""; C^ >C <^ <^ t^ O t^i »- CM O O "" — — • •-< tN — 1^1 f^ O f^" tN (N q Corn for grain o »o ■^rrC^Jt^ — -^Xt^iaOX!^. C^X?^H^«>Ar-iXi--.-+u^Os fOf^KN — — — •-< ~-, frsori^CXX— _Xr-.i^^i — — .— .v01"*:xO"*f^, CNtNvCiO o 3s^ •N -C r^ SO X •^ 6^ si sOr^^^|r5^0X>^lr)\OCXtN'^i'^l~C^C^sO'NXO■*r-0'^-tO■*^«r^XXl-~Olrx M ^ ^ (Kj „ « PM ^ ^ lA. PC f, >o I-- "o o<__ ■*_ X in 'J- -^ — < -^ -^1 Tj. .^ o o X f'" S w -J CQ < 1 -ut ^ CO 3x: f5 Ot^iOXu^so 1 : fN^fNfC — XOfO>Ot^sCO'*'*'*5'^lCOfNir)«>-sO'^>fvixorsOsa C 03 o CQ so ■<*< • 00 fo s0^sO'*f»5C>pp| — Xt^OCf--*>DOrJ> iO| 1 |»A5<*;>OOf*50^0sa'OCC^■^'^|•i/5s0sC-H-H(N^I-^i/^.«ir)Ot^Ti-0'rr^f«50s'«0 — XsOafN — OC>t^rr~Ol>-(NOsQDS '0-<'*p>l^i/)t^Ov 0_^»__X_C^ 0_a r^i t^ intNtNrvirot^sOOO sq pC -^sOOst^i^r}-?iirv| _i _i V. _i ,-1 _i —" f*^ 1/5 O lO « X X <*- < so ■ IT) '*'*Tj'OsO'*>/^OOX»-iOsOXXsOT*(vjO 1 1 XO-< lO^iOX^ 0^j ^" q a} B t4-l Ten-days period iI|i11eIi?||?1|bI|2||«I|s1ieI|h1|f1| " c H o P o January February March April May June July August September October November December >^ li «. ■^T-mntmim'mm^im MtMMtOTVIMMMMMMM iiiW i i llf f,i p Biyi^j| iSMaumfePW :ii4ifc#i2fyft!^'iS5^P4j^ 40 BviA ETIN 414 Cost Accounts on New York Farms 41 I-"' It 13 v. 8 O rj X! C C ^ H C O T OC -t f^ I I r- I-- '^1 t — >0 •— f^l f»-, 1^1 fv, ! ^i'*£«5.!c|^*^c?x?!;;?;^'^"^^'*"^^??t i r . — — — - ^*^ ''^ "' *^ «». *w w 00 Cr I/", r-i — n X »/1 o t ■ — — vCr- ^1 o IT c c t ? I>: ^ ^' 5 ^ '^^ - .9 £ c 2? '^- !:"- - o^ - f- o - « 1 1 1 1 l-l O ir I — I/-, • -H ir <^ C-l IC t^ 1^1 «- ,, fV| „ _ ' ^ ' «-"-" CM f»5 f»; ro f^i »- (^1 1^1 .„ ^ _r " ^ , V .«■ • 1/ C I. O *♦ 5 !-» X -" I >0 "^1 '^ '^J W «■ — rsi 1^ ^ -^ ^ » *- — — „^f^^ *" fN «0 't t ir; r^l \C ^ll§'-25:::^SS:si:::,5'^::S'^'^=^^'^^'^«« f^J r<^ ("-I .- a o a. r-i .-I ^ •-< f^i <^i "IOC Or^OXC-- — i/-;,JSr£, ; ,**■ !;: 2.' 3: ii '"" c -"o (^1 — t- X X •* r^j _ „ ^ o a. — OK On to C _o E C tc — l'"5.9^^'^'=: X '^i X lo — f»5 •-^ »^ ,„ „ •VC- — •* fN ►J < : I — . »:f< Tf fv) — ^ — « ^ « f*) <^i t "5 ^l" ^N fl-^ 1^ in 3 3 E X) E 4^ a -•-* (^ C 0/ E u ^-'Ot^>0't>Ou'/'0"10<^lCiO'tO>0«-'XX<^iX000"^«r)<^l■»/ifNOO_XO^X_C — ■«ffs(^lfNir>i«rr:'tf*l — 'O'-iPOXO^'^OOr^'-iO^fNf^iXO O 0> r^ O •-< X CM i>; t^ X r^ '*5 <^ fO ■* f^r o" ^ rrj vO <^r O rl^ ^ <^" 10 O O lO «' '*5 "O ^ ■^ O « o o- — O-vOOfNr-JX'—fM.-iNOf^Q'i'u^'^fNt^r^u-, <<*»0«'5r^X^r^i'*<^iTtO'XCO<~C'*) ^. ''I '^^ '^. "* ^. "^l '~~, '^^ ® "*l ^. ® '^^ "^ "^ ''"' * '^ '1' "" f^' O «^ t'l ^ © -- O- »- ^ PO f'i ir, X >C ^ -^ fN tN n fN f^r ^«-•^• ^^ (-H -^M fN ^^ »N »HO\(*5XO>l>'tN'»tfN'p>)O'l^t^u^(v|f<0f^lfNT}-^^X«O<*)'rc0r^OXf^ — Oni^i — (OS m iS^cao. O o ^- 2 I I 0'*«>0«~-'OXf^'— X»— — '-HiTiCr^ir, U-, O^PO-Ni/^iO'-O't^'^ — rr~t^riiDior.iO\ '-^'t'^0'-;fMP^»/^_f*;u^rOO'00-'*50 (N P^ fN P^ «-l.-l•-l•^v«<^•-lr^lP^P>l•->•-r•-IP^JP'IP^P^JP^J1-1 = 4J o o 0»0'. pMXC>f«^>-cO«OP^r->OXr^t^ — '*;'*Tf-.Ctr!'*'>Ot^OTj-Tft^i^XTi>'*'0 — vo l^r^t^O>0»OXX«/"^ojl^»*>>CP-)'-'^Hi/^»-u~-<^»0«'>o0'')^<*:_»/i_^iop^_«/^_'^'*">o0f*5«-"t^»ox«r:ir0f^. r^>oxt^>cCP^-< «-<«-ipNlpN|Ps|pv)P^P^»^»-p'. p.lpvj»*^^^rMpgp.rf«;'rf;'cv4«-^.^" •* >0 X C (^1 X On ^ 't PS X t^ li^ '*' -• fr> k/1 o o PJ I M 1 1 1 n 12:1?.?; 1 1 C On' o •^XO I vOPMXCDo 1 CO>0«0-«f^J^Of^X'^l\0 — O'^l — O l^r»5p.j I >0 ^0<^■0'^^OP^lO«4•^0^0<^^ I ir)«*5»-i»-«PN, ^i/^t^,v)CNO>XX«^XOl^ •™ •-< vOON^^"f»;r^X'*'Ot^f*>pN| P>) Tf po rl rT pvj ri psi" ^ _ o C *J »^ ^r»0'«o^r^^XO>P^Ot>.ir!<*5>OPsOt^XP-J'!t'PMO ^ fvj ^ „ •^ PNiiri t^ vO P-) I 1 E c/. T3 73 Si/ w v,/ w c W AJ *.£'P^C'pn'T3_,C'0^c-a^CT3^c-o o X o . *^ >: k c ^ re Si IS o a 3 ^ a c n X) a < CI c a ^ ^ ^ 3 CI ^ E CI 3 M 3 < a o o > o XI E a; u Q c 1*2*: mmmrmm ■twIWHPmiWMnW^s-wnMWMt 42 Bulletin 414 Cost Accounts on New York Farms 43 £*" WEEK-DAY AND SUNDAY LABOR The distribution of week-day, Sunday, and total labor by months for 19 1 7 is shown in tables 15 to 17. On dairy farms the Sunday labor on the dairy enterprise is almost as much as the week-day labor. This makes the Sunday labor very high on farms that keep cows. An average of 24 minutes per cow was expended on the dairy enterprise on Sunday, and an average of 26 minutes on week days. On farms having more than six cows, the average number of hours of Sunday labor per worker was 5. On farms having less than six cows, the Sunday labor averaged less than 3 hours, of which nearly one-third was on the dairy enterprise. On all farms, 85 per cent of the Sundav labor was on livestock. Judged by the standards of industry, the Sunday and holiday labor on cows should be paid for at higher rates. But it seems probable in agriculture that the total reward for a year's work is no greater in those types of farming that require continuous labor than in those that allow some time ofT. On farms having six or more cows, the distribution of labor was much more uniform in the different months than on farms having less than six cows. The farms having less than six cows required more help in summer, and probably worked longer hours in summer and shorter hours in winter, than the dairy farms. The total hours per year per person were slightly higher on farms having six or more cows. TABLE IS. Hours of Labor, Week Days and Sundays (Averages for 30 farms in 1917. Average number of months of labor per farm, 34.27, equivalent to 2.86 persons) TABLE 16. Hours of Labor, Week Days and Sundays (Average per farm, 20 farms in 1917 having six or more cows. Average number of cows, 22.1. Average number of months of labor, 33.07, equivalent to 2. 76 persons) Month Sunday labor for dairy enter- prises Sunday labor for other live- stock Other Sunday lalxjr Week- day labor for dairy enter- prises Week- day labor for other live- stock Other week- day labor Total week- day labor Total Sunday labor Total labor January February March April May June July August September October November December 31 32 31 39 28 23 28 21 27 2.S 29 37 11 12 12 18 14 12 15 10 13 10 11 14 3 4 5 7 7 10 7 7 11 11 10 4 211 189 214 199 192 146 145 144 139 170 186 208 81 77 93 98 101 87 75 71 62 71 74 76 169 172 269 412 493 466 589 596 566 516 384 182 461 438 576 709 786 699 800 811 767 757 644 466 45 48 48 64 49 45 50 38 51 46 50 55 506 486 624 773 835 744 859 849 818 803 694 521 Total Average hours per year per per- son 351 123 152 53 86 30 2,143 749 966 338 4,814 1,683 7,923 2.770 589 206 8,512 2,976 I Month Sunday labor for dairy enter- prises Sunday labor for other live- stock Other Sunday labor Week- day labor for dairy enter- prises Week- day labor for other live- stock Other week- day labor Total week- day labor Total Sunday labor Total labor January February March April tlay une uly August September October November December 40 40 41 52 38 30 3S 28 37 33 37 51 10 11 10 17 12 11 13 9 12 9 9 12 4 6 6 7 7 12 6 7 10 13 12 6 289 262 294 273 265 203 201 198 191 236 256 288 75 72 84 92 100 87 77 72 62 67 69 76 168 126 170 299 381 370 479 470 387 388 318 153 532 460 548 664 746 660 757 740 640 691 643 517 54 57 57 76 57 53 57 44 59 55 58 69 586 517 605 740 803 713 814 784 699 746 701 586 Total A\'erage hours per year per per- son 465 168 135 49 96 35 2,956 1,071 933 338 3,709 1,344 7,598 2,753 696 252 8,294 3,005 TABLE 17. Hours of Labor, Week Days and Sundays (Average per farm, 10 farms having less than six cows. Average number of months of labor per farm, 36.69, equivalent to 3.06 persons.) Month Sunday labor for dairy enter- prises Sunday labor for other live- stock Other Sunday labor Week- day labor for dairy enter- prises Week- day labor for other live- stock Other week- day labor Total week- day labor Total Sunday labor Total labor January February March April Miiy June .luly Augu.-^t September October November December 11 12 12 15 9 8 10 7 9 8 10 13 15 14 16 21 17 K) 18 12 13 13 14 16 1 2 2 6 8 6 7 8 12 7 8 58 44 54 48 47 30 30 36 32 39 47 47 92 86 110 112 103 88 72 70 63 80 84 78 170 265 468 638 715 659 810 848 925 769 518 237 7,022 2,295 320 395 632 798 865 777 912 954 1,020 888 649 362 27 28 30 42 34 30 35 27 34 28 32 29 347 423 662 840 899 807 947 981 1,054 916 681 391 Total Average hours per year per per- son 124 41 185 60 67 22 512 167 1,038 339 8,572 2,801 376 123 8,948 2,924 i \ i s 'aisai^?; 44 Bulletin 414 IS if4 't^ --^ DISTRIBUTION OF LABOR BY ENTERPRISES Over one-fourth of the total labor on the farms studied was spent in care of cattle. This is probably about the average for the State, as the ratio of cattle to crop acres is about the average for the State. Com, potatoes, and hay required 16 per cent of the total labor. Results for other enterprises are shown in table 18: TARI.E 18. DisTRinuTiON of Labor (Four-years averages, 1914 to 1917, from table 14) Enterprise Real estate Equipment Livestock: Horses Cattle I h)^^ Poultry* Sheep Bees Total livestock Crops : Alfalfa Apples Barley Beans Buckwheat Cabbage Corn for grain Corn for silage Cucumbers Garden Hay Mangels Oats Onions I*eaches Pears ^ . [*eas for market Canning-factory peas Potatoes , Rye Sweet corn Tobacco Market tomatoes. . . . Wheat Maple sirupt All other crops Total crops Manure hauling Liiue All else Total 1,071,734 Hours of labor 83,668 15,419 88,962 286,040 14,666 43,483 3,224 31 436,406 12,047 45,988 3,884 14,150 5,571 18,673 22,930 37,024 820 4,275 53,347 2,244 32,472 2,281 8,967 3,708 1,994 1,170 56,532 3,472 10,231 7,491 3,663 25,407 2,770 57,583 438,694 32,355 2,335 62,857 Hours per acre or per aniiual unit 125.0 127.6 214.7 204.5 30.3 28.5 129.3 23.8 36.8 21 90 65 36 341 169.2 11.2 148.6 22.4 495.9 89.8 97.3 26.6 28.1 90.6 18.7 89.7 303 . 3 211.7 23.8 2.5 Per cent of total libor 7.8 1.4 8.3 26.7 1.4 4.1 0.3 1 1 4 3 4 1.3 0.5 1.7 2.1 3.5 1 0.4 5.0 0.2 3.0 2 0.8 0.3 0.2 0.1 5.3 3 10 0.7 0.3 2.4 0.3 5.4 3.0 0.2 5 9 100.0 1^ ♦Includes labor on chicks and incubation. tHours per gallon of maple sirup produced (sugar reduced to sirup by using 8 pounds of sugar to 1 gallon of sirup). I Cost Accounts on New York Farms DISTRIBUTION OF DIRECT AND INDIRECT LABOR 45 If a coal mine burns some of its own coal in running machinery, the total hours of work divided by the net product gives the hours required per ton of coal available for sale. Similarly, the net product of a wheat field may be obtained by subtracting the amount required for seed. If a farm produced but one thing, the total product less the amounts of seed and feed consumed in the production, divided into the hours of labor required to operate the farm, w^ould give the hours per unit of product. When there is more than one product, the same result may be r)l)tained by first distributing all the labor of the farm to productive enterprises. Much of the labor on a farm is carried under nonproductive headings. The care of work horses and equipment, while kept separate from the direct labor, is a charge to the productive enterprises. Similarly, the lal)or of upkeep of buildings is a charge to the crops and animals. Since on these farms horses are'kept as tools, not as an enterprise, the labor of raising feed is a charge that the productive enterprises must carry. Similarly, the time spent in raising cow feed may be charged to rows. In cost accounting, the labor required to keep up buildings does not appear in the cow account as labor but appears as charge for the use of buildings. Labor of growing feed does not appear as labor but is charged as feed. Another form of expression, which would determine the total labor of all kinds involved in the keeping of a cow, is desirable. The hours of labor distributed in various ways are shown in tables 19 and 20. In table 19, the second column of figures shows the way in which the total labor (over a million hours) was charged in the accounts for four years. In the third column of figures the hours spent in the care of horses and equipment are distributed to the various enterprises in proportion to the hours that horses worked for that enterprise. The fourth column gives the hours spent on manure and lime, distributed as the manure and lime were charged. In the fifth column the labor spent in upkeep of ])uildings, and other miscellaneous labor, is distributed to the productive enterprises in proportion to the direct human labor on the enterprise. Since horses are kept as tools, the time spent in raising grain and hay for them is also a labor cost chargeable to the enterprises for which horses work. On these farms, out of each ill. 725 hours of man labor 1 1 . 725 are required to raise oats and hay to feed the horses. ^ « The time recjuired to raise horse feed is distributed to the various enterprises in proportion to the hours that horses worked for those enterprises. The foregoing method of calculating farm labor involved in produc- tion does not include all the farm labor, for clearing land, tile drainage, construction of buildings, and the like, are also farm labor charges that must be charged to crops over a series of years. The labor charged directly to wheat per acre averaged 23.8 hours (table 20). Wheat's share of the indirect labor amounted to 14.9 hours ' "This includes labor required to raise the feed used by horses while their feed is being grown. These larnis raised more than enough oats to feed the horses, but some of the oats were used for other purposes and some other feeds were used for horses. i 4k 1 " %'i H 'a mm i^i 46 Bulletin 414 Cost Accounts on New York Farms 47 06 O a < 2: < H U Id OS Q 2 O 2 O ■M H D n U6 H < •^ 4) S'- •'1 O' O o -^«*) o ^o>^ fo o^fo »n -« cNio "Oirt oOfO 0000 «N •10 eo>0 1^ ■'too O «N I/) r^ 9 I/) v4 ^ >P fN «M»»1 .-no >0 U1 <*5 OC >0 &■ P^ 0> O r^ O O '■^ «0 '^"^ O O- 00 »-< W d ^O ^r- 00 10 O r^ 00 -• T — r^ ^ JN O «^ O^ •""f'- '■O *00 ^ 't 00 r< lO (N O^ t^ ^ 10 O >© •-■ O ^ O O' »/l 00 O O* f^ 0^ .-• 10 fO O OW o to 0; -ti 00 WOiO oa ooo O -» O O (Nr~ r^ O ^ ^ «o 00 '•i ui r^ W) (N (N 00 ^ O 9 (N >0 9 <«)0 «-< lO «^ r^ « O fN fs -N o^ fO •-" 00 r^ ^ fO '* t^ « ui pv| 0> 00 « "O t^ fO iriO C* ©1 •* *^ « ^r ^ o^ 00 M •1 CS»^ O cs 4* .'O h K w C E 3 rt- O « p^ «^_^ 00 00 <-< ■♦'»•- looq-^ov^ »H^'^«^'»foo'*"«(N 00 00 10 »no>ooe 0> '^ 00 ©• 00 "^ p^ »-i ^ O ~ »H » Ml 00 «0 «^ f^^•*5^>• * -« >« r» fN 0 f^ ■^ "" CM C r* W ^ >0 «^ " O ■* 0> FN «-i PS (*5 O OPS -">r!O'-''*W^»0 PM— «»Nr%. t>ir0^i*)000-<«0— •* fJOi (SfOMCSMr^iooo 0 O f*5 — o s$ 3T3 oo» c — 00 — (NCO"^ ■* — >e vC '!• »0 00 PS f^ O O O vC •*PS t r^ 00 "to — f^ O ^O «r>t* ^ PS »-t~ 00^0 p< PS -^ — ^o t^ O''^* ^XX»r!f-»l^'^0PiPMt^'^^t^00>OOO*t^'»5f^'^O>>OO f-*005» OO'0C««O^O^O00PJ'*5Psrj»-iiA^p.4'^iO'l' t^iriO oco 't'n'n oooo*^^ psio»*;'*>noopsr^ W1 ■^ V4 .-I p< f»5 ^<*5PMP^PSOO«*>-N»^NO'r)Ot>.<*5iO 10 to lO « M r*i^oo urn IT) vrj r^ Tj< «0 "^ lO r»5 fO ro « r^ P^ PS PS .H O "Sis n k.-3 t- y C 3 f*^ <"^ WN f^ ^ t^ — f»5 O ■* »H — OC PS O — ■VO~ O t* PS PS « 0>>01">0'*^/-«0-«'tPs»*5-000'OOt^'*)kO rsio'*5Tj'OOO^PsioO«OP)^0>oo^»-''Oui'*''^r->ov PM 10 O OC O O «0 O PS t^ — IT) OM*)t^ ^ P4 00 — P4 M O ^ f^ -« ro PS PS »<^ O t^ «* (0««,w O (XU ^ O GO ^ XQu(/}CC « 4; " >. U en u U 1. u o 0/ •? BC (J 1^ r- .^iS.£;5rt«c:::t'5 ai= artt;3rtoo3c3rt«rtc££Srto>«* o<-< »— ( d OS in tc u > CO ^ rt en o 3 . O O U, w CQ < o ^ S^ 3 C O > O 3 fe O •"^ Co «^ CO fO Ov 00 O »o 0\ tN t^ fN rt< t1< .3 :^-c 10 10 Cs| 0\ -^ d do' 1/^ en c o s^ E ly (U rt 3 en < 3 0) en Ov 00 '-' ^H O '-H to 00 vO O CS o JO rt OJ 0; hr i_ nj U i-i" CO > >. n> < a CJ __ . Vh a 1 rt B en ^ ^ . c: _: en 3 3 -< o 3 en O ^ -f 3 O S C 10 10 "^ VO CN <>J "^ «N O O CN ■^ O lO vO t^ O (N T-s ^ rg en c -i -: O 3 3 «0 O t^ ^ vO CN \OPO CM 3 3 1^ 00 3 10 CN O 3 o J3 rt<00t-~.-(CS00t--'-i0000O\0000OO-(eNfO'-^'*»00\00'^'-tOOl^OOiOO\ro-^CNOS'-<'^t^ 'Ot-^vO«-sOOOOPOOvfNiOroiOPOPDOOOfNfNroeX3(sot^t^iOTt0 PO.'O P00000'^\Ol0O\t^CSCS<5'Tj«O\00P0O'-tvOf^r^P0r^00 t^^Tt. a- «j «3 u 3 .5 bfl u r3 bfi en tuO O 03'—' X u C3 O en 0) X E 3 o 3 C= nj CTJ _____ o rt-c "4; be en en (U cx: o CJ •3 rt en O) a ■M >» E 03 C en (U o c a en o o ■M E o 8- I g •o a d I u s •O a a 48 Bulletin 414 per acre. This includes wlieat's sharp r.f th^ \^u ■ equipment, hauline of lime anH To ■ '^'^0^'" care of horses and labor, as explain^ page 4s ^''""'■'' "P'^'^'" °^ "^""dingS and other hours''rhat''u,eTwSed1:r':Jear J° M ^ '''' '''''''' '"' *'- ""-'-■ of The avcragrvtid of wh..^' i'i'^ '''T'^ 9- 7 hours of man labor, enough to furufsh^ereliTed 2 bushe^'of^^'n' "tl "445 bushels, or of net product. The totlYrrnount S direcfTH'^'1''^^'^/"-45 '^"^''^'^ quired to raise a bushel nfLh^^f \? -^^ """l indirect farm labor re- feed averaged 2 2 hours '""'^ *''" ^"^^^''^ ^^are of the horse grown. Root crops are used in countriesUere lablris Jheap.™'' " "°' ESTIMATED LABOR REQ,;iREMENTS ON AVERAGE NEW VORK ^AR.^,S bushSalCl^h1atn4'}:;thTsute'''ln*^°H-rr""' ^f™'^ ^^ -' yields, the cost-accoun farms hanHeH ;,, '" ^^'j^'t'"" to obtaining better animals per man roa^e '"["candled about 18 per cent more crops and other natura?^ conSns^anJ ablht '"''' '"'^ ^""^ '° ''''" °f ^^rtn, amount of time required to ral^^^J"^ management. The average fore, appears to be^2 rhours aab,e 2.) Th ^^f', '" ^^'" ^'^''f'^- ''^^'■^- iabor, and time requirTto raise the I, J f"'!^"''''!,'^''''-'" '■'"'' '"direct wheat for the next year ^ '""'^ ^"^ '» "'^e the seed TABLE 21. Estimated Average Hours of Direct Average New YoRK^-ARMsriQu'ToTM '-»"""'" Labor for Enterp rise Cattle unit . . . Hogs Poultry Sheep Barley Beans Buckwheat. Cabbage Corn for grain . Corn for silage May .^. Oats Potatoes, Rye Wheat Estimated hours per acre or per animal unit 188.1 31.^6 298.2 45.0 61 81.5 49.3 181.5 128.5 88.3 26.0 54.5 168.4 43.8 57.1 Average >ield for State Estimated hours per bushel or I^er ton *These estimates are based 27.8 bu. 9.8 bu. 18.0 bu. 7.4 tons 35.5 bu. 8. 3 tons 1 . 4 tons 33.3 bu. 93.0 bu. 18.4 bu. 22.4 bu. 2 4 9.1 2.9 24.5 3.6 10.6 18.6 1.8 2.1 2.6 2.8 accoun, ,,,^,, and on-thV sTme^^ed^Jeil^wSnTs^'S^e'' !^JldTare '^s ^e^'' ""VT^ ""^^ ^'-" "" "- -« tment of Agriculture reported by the Bureau of Cm,, on the cost usin,Mhe Ws pJr LTe a'n'Jn^ the estimates for the State was made by and'unma .s".?the Itate Th^r; ""'"^^^ ""'^ ^^^ ^^e total acres of crops the .^tate. This gave an average of 491 1 hours of labor Cost Accounts on New York Farms 49 per farm, or about full work for the number of persons engaged in agri- culture, that is, 1.6 workers per farm.^' LAHOR IN MILK PRODUCTION INCLUDING THE RAISING OF SILAGE AND HAY The labor in milk production is shown in table 22. For each 100 pounds of milk produced above the milk fed to cattle, 5.7 hours of labor were expended for cattle. This includes direct and indirect labor, and the labor required to raise hay and silage for the cattle. Of course there are many other costs of milk production, such as gram feed, insurance, taxes, veterinary service, and the like. With the greater production of herds with six or more cows, the labor per 100 pounds of milk is about 5 hours. TABLE 22. Direct and Indirect L.abgr in Milk Production, 1914 to 1917 Number of cattle units Number of cows Total milk above milk fed to cattle* (pounds) Milk above milk fed, per cattle unit (pounds) Milk above milk fed, per cow (pounds) Hours of direct labor per cattle unit (table 20) . llours of indirect labor per cattle unit (table 20) Cattle's share of labor hours to raise horse feed ( C Labor to raise silage and hay for cattlet (hours) Total hours (table 20) Labor per 100 pounds of milk (hours) 2,241.11 1,707.18 8,727,096 3894 5112 127.6 26.8 5.0 63.6 223.0 5.7 A A*7iniHV^^'^''^^^^^^^l Hf^*"^^ ^'*^ ^'^ ^^ ^^^^ "=ows was 69 farms having 1316.9 cows. They pro- duced 7 821 256 pounds of milk above the amount fed to cattle, or 5939 pounds per cow. On 57 farms milk fec'to r.'tH/w.^T.'.'/n"'" T'' ^^""^^ "r^" P" V ^^ ^^^^^^ ^^^^^ ^^e production per cow above , ll« . foV.l of on^ «In P9""ds per cow. Assuming the same production per cow for the other farms Rives a total of 905.840 pounds. The average production for all farms above milk fed to cattle was there- fore 5112 pounds per cow or 3894 pounds per cattle unit. ..,nr.JJ^^,l\f^' per cow averaged 3459 pounds and the labor to raise it 25 hours. The silage per cow young^lock ^^ '^'^'' '^ "^^"^ ^''"'''- ^ ^^"'^ ""'' '"^ ^ ^°^ °^ equivalent in bulls or ^ The average hours of labor per person per year was 3036 (page 32). This IS enough to cover the direct and the indirect labor for 13.6 cattle units, or 10.4 cows and 3.2 other cattle units. It means that on these farms, two men did work equivalent to raising the hay and oats for horses and silage and hay for cattle, and other work for 21 cows, i bull, and about 10 head of young stock. This would allow a replacement of nearly one-fourth of the cows each year. However, the farms that keep twenty cows (table 16) employ about one person for each eight cows. Thev then produce other things besides cattle products for sale. The milk production for the State is lower per cow and the labor required is higher; hence, average figures for the State are considerablv higher than the hours here shown. The greater eflficiency on these farms places the average of all about in the class with the State's average for farms with six or more cows; that is, a httle less than 6 hours per 100 pounds of milk, or about double the direct la bor on cows. It is commonly stated that 3 hours of labor are farr^c^K^." February 1, 1917, there were 273.322 persons devoting full time to farm work on 185.051 r\^^ 1^" •"" ^P"' ' there were 30,671 more hired men. If these devoted two-thirds of the > ear tofarmwork .inTn^ ^^""^ ^" average of 1.59 workers per farm. The number of males fourteen years old or older re- •lamg on farms was 1.64. (From Census of the Agricultural Resources of New York, 1919 ) [t n 50 Bulletin 414 Cost Accounts on New York Farms 31 required to produce 100 pounds of milk. This refers to the direct labor only. It does not include raising crops, care of buildings, pasture and the like. Results for 149 farms in Broome County having six or more cows showed a use of 1.976 tons of dry forage and 1.945 tons of silage per cattle unit, with a milk production of 4046 pounds per cattle unit above milk fed to cattle. The direct labor per cattle unit averaged 142.7 hours. Indirect labor at the same percentage as on cost-account farms would amount to 35.7 hours per cattle unit. From table 21, the time to raise the silage would amount to 20.6 hours and to raise the hay 36.8 hours, or a total of 235 . 8 hours per cattle unit, or 5.8 hours per 100 pounds of milk produced above that fed to livesfock. This includes all labor directly on cattle, cattle's share of labor for horses, for raising hay and oats for horses, and for building upkeep, and labor required to raise hay and silage for cattle. At the rates shown above, 20 cows, i bull, and lo head of young stock, on the average, would require as much labor as two men could perform. Usually, fewer cows are kept per man and other things are produced. In Broome County, the dairy herds ate 29.7 pounds of grain for each 100 pounds of milk produced above the milk fed to cattle. »» Some veal and beef also is produced, and many other expenses are involved, such as interest on investment, taxes, insurance, veterinary service, and re- pairs for buildings, fences, and equipment. The yearly average cost of producing milk may be very roughly approximated by adding the value of 5.8 hours of labor to the cost of 29.7 pounds of purchased grain." On this basis of estimating, manure used in the production of pasture, hay, silage, and the like, is omitted. If included as a return from cows, it would have to be added in as a cost for this feed. HORSE LABOR Work horses were kept separate from other horses. Very few others were kept. Horse labor is charged to all enterprises at the same rate per hour. The horses work so few hours in winter that the actual cost per hour is then high; but, since there is so little to do, the time of horses is worth less per hour. An enterprise that uses horse labor at odd times is charged at the average rate, but, when considering the profits from it, this must be taken into consideration. Similarly, enterprises that require labor at the time when horses are very busy should be considered less profitable than they appear. Figures showing the average cost of keeping a horse for the years 1914 to 1919 are given in table 23. The number of work horses per farm in 1919 varied from 2 to 7.25. Eleven farms had less than 4 work horses, nine had from 4 to 4.9, ten had from 5 to 5.9, and eight had 6 or more. The average weight of horses on each farm was estimated for U)i9. The weights varied from 929 to 1400 pounds. On thirteen farms the horses averaged less than 1200 pounds, o:i ten farms they averaged from 1200 to 1299 pounds, and on fifteen farms they averaged 1300 pounds or more. yA.n economic study of dairying on 149 farms in Broome County. New York. By E. G. Misner Cornell Univ. Agr. Exp. Sea., Bui. 409, pages 281, 297, 298. 1922. ' »A basis for estimating costs that does not analyze the farm feed back to its labor basis is given in Mtlk Productton tn New York. b> G. F. Warren. (New York State Dept. Farms and Markets, Circ. 186. On o H '^ tn O X o a O H tn O U u o < w CD < 03 in a o 03 XT) C CO 00 "(3 > to 00 fS o o d ««-i >. 00 «.• PO 4-t B R) 3 a 3 > fN ■^t O >0 r^ O kO (N « •»!< Tf Cn ^ ■VOvtNfS r^ t^ « ir>io O «o O Ov r^ ■Tf 00 CN ir>«~»»-i>0 1/1 00 O »H •^j- my-* f^ to rs c 3 a lOiO »0» Q\ „ roi^ •« «S 00 d »^ p'J r») t^ <0 —I 00 00 O f^ "-"O >0 »-• 00 (N •-• On »-< r- rr ro O- O >0 ^ ro O 't •^ O . •H rj ■*-» c CO 3 a "-< vOiO to Wi ooio t>.r^ 00 = 2 > O00'*i^OO'-iP0vO-^00'-iO> ••tTfrioo io»o ■ 'H fO <«.• >. y^ «-> rn •4-t c CB 3 o r: loro o o> in <-i00 o iQtr) M c^i 00 vO ... 3 o 3 > Oi !>. On »-i '^ >© O 'f fN t-» -^ »« O •*»»r-0 •"t rj" 00 >© 00 t^ O CN t>. On 00 O «0 IT) '-' O Tf T}Df^«-<"-^ oo«-'»-i>o ' to •^ r<5 _i f*) O •-" tr) "^ a 3 a ir> On to rt o o to ro NO ^ lO o-. NO o > 00 "-I »>• 00 o (N On ^- 00 »-" ■<*" lo to r^Not~.^ to »i to 00 >0 O On «-i 1^ 00 r^ O fO nOpO^OOn o 00 to On ^ <*5 NO O '^C «^ CS fONO ^ -^ -H . to •^ ^ •-< f») t^ «-i ,00 ^ c 3 a to« »-l t/3 t^ NO «^ tor* •* f)*^ lu rt 4).2 — "> in d) li ^ a> C n •*- JS.- 4J 0/ n — CO ^ >> (-1 t- o Si i. uO*jaj(Ur;.S ~ lU :s 3 o c. tj CO ti CO t, Sao." 75 at) o^^ ^^ £1 o g 3,. NJ to _ S; O u «; *■ .r: *j 3 03 cij a; o o ca 4> 6 cd (0 u .X3 C O o ja u > I «-• O a n •h (4 V u O 41 x> 4.> •a a a (4 S 3 .5 2 Co n f^ a B 10 C 0-" . j3^ UOt iS t> rt uoo u^ B o -§^ B . O* On • v^ H B > — k. , » ii ^^ o c . > .-4 m On . B On 3 U3 B «J 10 Nm C^l O §.5 to i? ».2 k« v . §^ «•« — 4< 03 O) >■ 4'« 00 * s B 3 B ki C3 (U o jC u '■•'^^fS'*****^**?*^!^^?- 52 Bulletin 414 p J^^.l^'^'^^Se'^^^ue of horses per head in 1919 varied from $69 to $2^0 re"ss than s',?ron ™" f^" ^''^^' ^"T^ 'H """^^^ ^^'"'^ JhoJlfs t WIS from ^^'.nt «,'"'"'■!, " "^^^ ^r™"" ^'^^ '° ^'49, on fifteen farms It was from $150 to $174, and on six farms it was over $I7S .nH n ?K '■'^P''^^*^"'^ about one-third, hay one-fourth, labor one-fifth and ail other costs about one-fifth, of the cost of keeping a horse. With rising prices there has been a tendency to economize on hay, grain labor and other costs in the care of horses. oA/; I" "''^ ^""^ l*"""^" ^^^°'' '" tal^'ng care of a horse varied from 4^ to 366 ho.irs. On fourteen farms, less than 100 hours were spent in this work; the average was 76 hours. On sixteen farms from 100 lo 14s hours were spent, averaging 118 hours. On eight farms over iso hours were spent, averaging 211 hours. n. fil''°*''T '^""'.f™"' ^i to «5ii-7i per horse on different farms in 19,9 On fifteen farms it was less than $4, on thirteen farms it was from $1 to $8, and on ten farms it was over $8. «,« ^^'^Pt'^'r'at'o" ^aried from $82.86 per horse to an appreciation of I28.57 per horse. Buying and selling horses, as well as increases in value of young horses and decrease in value of old horses, are involved in this calculation On seven farms there was an appreciation on horses. On SIX farms the depreciation was less than $10 per horse; on twelve farms It was from $10 to $20; and on thirteen farms it was over $20 .„ r.fie """O""' of grain fed per horse in 1919 varied from 699 pounds to 6185 pounds on the different farms. Ten farms fed less than , ton, fifteen fed from I to 1 . 5 tons, and thirteen fed over l . 5 tons. Dry forage varied from 3125 to 13,500 pounds. On ten farms less than 2.5 tons were fed per horse; on thirteen farms from 2.5 to 3.5 tons were f^d; and on fifteen farms over 35 tons were fed. Low grain feeding usually was accompanied by the feeding of more dry forage, more use of pasture, and less hours of work per day. In some cases a considerable part of the dry forage was used for bedding after the horses had picked it over In 1918 oats made up 75 per cent of the amount of grain fed, com 8 per cent, and wheat bran, feed, and middlings 7 per cent. The kinds of grain fed are shown in table 24: TABLE 24. Kinds of Grain Fed to 144. 5 Horses. 32 Farms. 1918 Kind of grain Barley Buckwheat Corn Corn and oats . . Oats Hominy Oilmeal Wheat bran .... Wheat feed .... Wheat middlings All else . Number of farms feeding Total Average per horse. 6 1 17 4 32 7 9 13 5 5 Pounds 10,559 528 35,740 5,383 355,667 16,727 1,480 6,576 17,350 7,813 18,293 Per cent of total 32 476,116 3,295 2.22 0.11 7.51 1.13 74.71 3.51 0.31 1.38 3.64 1.64 3.84 Value $ 270.71 11.00 9.50.73 179.15 9,456.62 462.14 44.60 139.81 429.90 172.46 525.65 100.00 $12,642.77 $87.49 Cost Accounts on New York Farms 53 liav The roughage used (table 25) was mostly mixed timothy and clover TABLE 25. Kinds of Feed Fed to 144.5 Horses, 32 Farms, 1918 Kind of feed Alfalfa Timothy hay Clover hay Mixed hay Millet hay Rye hay Barley straw Oat straw Wheat straw Corn stalls Corn silage Potatoes Carrots Cabbage Skimmilk Pasture All else Grain (from table 24) Number of farms using 4 2 2 32 I 1 3 13 4 4 2 3 7 1 1 13 Pounds Total feed Average per horse 48,682 18,163 38,500 968,593 667 9,000 7,060 52,600 24,100 38,567 7,500 3,210 15,613 2,000 2,400 Value $ 381.07 182.45 326.25 8,889.01 5.00 48.00 23.62 187.03 92.50 151.50 26.50 24.00 111.95 5.00 12.00 117.75 62.31 12,642.77 $23,288.71 .^ a flu Q U M O BC O X u. o o H < 00 J CQ < 03 >^ t-i a; a 3 o o o o u 0\ ctJ On ^5 CO t>. rt O Qj IT) a^ u a tn O S BULLETIN 414 c cu u O u u > c a u o Tf Th rM -^ fN '-' ■^ fr 00 C I- 00 o CO •0 n \0 -t r«^ i~^ c^i 00 vC 00 '- 00 «/:- CO c C3 en (A be c3. > c bo 00 «r! CN 0\ rrj r-i 00<^<^OC'^»-iTt"OO\rr;CNTt be be ON »o O ON r-i r^. in C O- f^i r<^O^r*^ii-3r(^rgfNOO'— ''+'^jOnO>>OO03O_Q u C u a w. 3 O O C J= E 3 3^. bfi bfi o ^ o J« •= o U 03 u O '4^ C -i-' a c .S2' 'u c o ^ u a 3 o o O O (/; O 3 O 4) *- O o a ;^<<<<0-fi->CuUQ3:CZUJ , Q O 03 U D- Q ?: u H >* n Ov cr? C oj — •^ CD O '^ Pi On »-^ b. c 03 • ^« tf) n t: ^ u J 03 w ^^ (T fO 0: »o X On »— 1 u. C • *^ in (/I E rt X >-M r, ON (A m 00 H Ov w Cost Accounts on New York Farms 57 Total hours on real estate work r)r<)iDr»5i/5I^Tt\0'*5»r>fSOOCT'OOf*5MVOir)^t>-t^t-0'-">CiOO>OOOt^ir>POOuT*5'* 00<*5t^<*5OOv3^n(Noo<^'Hr~i '*^00f^OO0000O«^»--H.vO>«00t^00rjTtOl--00OO^O00'*)'*" 00 Other real estate work 00 Wood and lumber •-< P^ tN f5 U1 <*5 »*5 — < _) be U « « tN -H »^ .- P^J -H rt^ 1 lOvOOt^iO — '1'\0Ci0CT'00fNiOO>OO\ris0'»OQCO*O. ^ IA5 >0 tN 00 f*5 "-1 •-< P^l New drain- age 00 00 ^. Drain- age repairs 1 1 1 1 1 1 1 1 1 1 -^"l rsfS-. lOOO"* -^ 1 -Ht^^ 1 •* Tf f*5Tf< fS00«IO. PO 0 't l^'OfN^vOt^>O'OO00'^f^OvTt<-HO\O>'tO'<1Ori •0 Building improve- ments ■^CC0O>T}0'Or^iA!ior^"*'t^(Nr-Xi^T» c January February March April May June July August September October November December i I I 5? Bulletin 414 Cost Accounts on New York Farms 59 I W II ■ n 'J 1% ■>» On u CQ < Total hours on live- stock ■^0000>O00'*O(N(Nf*)TM'»»^r0O^I^OO''^lf^l-HUlT»i— iO>O»-O>O00'*(^ir^'N ao>o-»icaO'^t^ — ot-w 00^»^^^»00'*)O^^»00O^r^«0'O^»l^)^fN.-l^«»0 1^ 00 -^ t^ 00 00 a «s •* 00 fO r* O>O>t>.^f0^O00'O>/1'*5v0f'2>/1'l''OOO00'*)'*5r^t>» Young poultry and incu- bation :2I 1 |>O»iO-*00OO00^OriO>O>CNO-<|fN 1 1 Ma- ture poul- try ooiO'OOoo^r^r^oooo>o^'»5000i'fO>0'^«*cs<~or. *-4 o CO X to ^•*10>0'00>'*'<'VO<^00'1'(N>0000 — «0>/)^0>0«»*10000fN'^iOf«ir^Oi^O(N ^4 00 o Si Id u JNO'* — Or^OOOOOTfO-HiooO'fr-r-vO — 00O'^ 00 ^^ 0\ o o -^ o -< -< f^i «o vo 00 o d All horses . «a>iOfOiOOO<*)fN^t^-HO'O^W^r~00-"'N-HO«inO>>«<*5f«100>'*"000 Special equip- ment ::i run 2::;5^j;52c:2l l r*- 1 |-:;;s^ri 1 1 1 1 1 o General equip- ment ^4 •^^O00«*5f^00-H00f»5iO'*'OO'^iOOO>iOt-O>O00O(^I0000»»<-t00(NfN-Ot^*^00iO^0>Off)t^O>O00'-"O^O— •t'lr^OOO'^OrsOv r»r000'*5vOO'^»-»t^'NOvO'OO>»^t>.O'^'*'f*/vO00O^t^— »»-i>Of^u~/»-<"-i f) t»5>0»^fN»N'»}OOOr-tNOO'Ors«fN-H« ^ ^ c-} o ic rt a. t-~ IT) 1 1 1 1 1 1 1 ■* 1/1 O to O X^ f^ •* tN VO ir> »o t>. Ov 00 o — ''l" O O »-< '1' —< ■«< tN Tj< <* 1 1 1 1 1 1 1 1 1 »< T*i»0 lO ^ 00 O 0> r^ O »0 fN ^r~-» -O««NfNt^>O^tNt^Ovt*)t^fN^>A)(NO»^00O^vO'iriorO00O\a'r~ir^t^O »< t>. t>._ O r^_ 0_ O 0> »H —_ 0>_ -^ « "S- rt O — f^_ l^ **■ fN lO t^ (N ^1 >-» tN ff) O Ul d ui Corn for grain o OvO00CN00>Of0«^Of^f0<*>t--'*«io<^00''l"'^tNO»'«tO'N'^OvO^>00>00000 •-ii^00f*1^OO'-i'*50\t^'^«-<—'fNfNir>O\O'^'*/iOO'O^ — fN (N ~' ^" — " 1 CJ 0^ 00 VO tN t^t^rOO-OfOfNOOii^OOI^t^ — lOO^iO— «Of*)^C00OOi/5— <00i/5f^"»00'tOOOl^OOt^'*-^f^fO'^0>OfNt^>-irOXf^rsi\0-'l'0-0-0 fN o" 1 -t-l « is tN Oi-^.rH 1 fN 1 1 1 PO-^'<<COf*5C>>OfO<*:-HO fNP0<*;OOX>Oi/1»-< »-ir»2ir-, rlDOl^^^O<*)00vOOI *J ^rNl^ -O<^Xf^0CO<^0^^»'4'Ot^'^l ^^ f50«*5'-<^«-iO^O^«-i»-'OOi?''*"t^J>-«»-<''l"0>0'^»-i"ir)»-0 1 1 »-i OOfOt-^OOO '-. r- 0> ■^ — « f^ l-» f*5 fN fN »- 00 q CO "5. a < .f*5^'*'»OOO>-<<^»-''*>OiOT*/5''!'*)'*>f*1'^'-'0'— '0>vOuiCOf*500l^'«tTjO>"4O00t^O^0C!Nrf0 fN <♦ lO fN rs ^,-1 •■ - « PS -H fN e >-> «M O u u -?" CO 1.1 1 u H t^ o.tjt^ o.t:1^ o.h1^ p.i:t^ p.bV. p.b1^ p.h1^ p.bt^ p.t:t^ o.^t^ o.tw o.t: c o i 1 1 1 s s _^ 1 1 1 6o Bulletin 414 Cost Accounts on New York Farms 61 i Tf4 i 0\ U PQ < 5 o H O O ft,-" 2'>. C »; 00 CO lb J 00 -H t^ O « (N 5 5 « Si^l ?i '-(^|POoOiO»^r^»HO> ^ f*5" tN »-" T*i«f<5»^00O vO t^ ^ 10 fN fN tN fN (N 00 <*5 — < »H ^ ^ -^ « •<* CN — OiD'«tt^'*0<«'«*i-H 10 00 o -H Tt r»5 fN « ^ ^«rt "^ a* (^100 CN CN »^ ^H «^ 0> 10 ' J3 U 0. «0 Cv o 00 -;iOfJvOOr^r4oor^oOoOO'*r^'#-HOiA, o^Ooowoo 00 CM n •0 rj 10 > ^H rs ro «C_'»->_««0> OCOJN -< r^ « fS t^ 00 fN -^J" ■<*■«*< 0^ « 10 «0 — «r> vO "t "tT « --.... M Tt ^ (N OH -N i s* «!« -<. 9J ca C IS 3 >— > 2^ "3 ^ u jQ 4-> (0 3 E ^ s 00 3 < a > a 73 CO o5 OOt^«n»^iOt-»t^OOOOO«*50''000000>OOOOOvf»5iOO>00>OTj<0'Ot^OOr>4av'tiOOOO •-OOQOf^iOo^'*"OoHt^»HOSTj«oO ON_i--._q^'^qrN\oq^\q<>qq>ooooqoN'*ioovt^t~»OTjt^r--oH >ONOOOr>"OOt^OOOOO ^~"u^ r^f rrTon'Tt oCr*f f's'^jTcN'r^^'oH 00 "1*00 t--'(N o'o'o "^-•" oHoHCNCN(NCNCNCNCN(NCNCNrNCNCNCNCN(NC>4oH^o<^oHoHoH CN 1 oot^oo<^OMoOoHir>oooooi/iioPo^t^»H 0-Hr>.2'"*OfOOfOvO'tO>0'^oHOO>0ONO(NMOOOOOfNfNO0'00«0'tCN'«*0 1 1 0>vO-HXir5u^oHrot*;oH'*Ot^Of^t^iOCN— I oH\OvO(^1<-*^OOCNt^f»5oH rH OH ,^ oH OH (N rO «* rO f*5 OH CN OH OH oH Manure hauling 10 OH ^^OvOOO'-^ONOOOO-H'^CNoHltt^t^C^ltNfTfoHoH'^oHoHfSJOOlOfNoHNO'i'fNfS OCoHtNsD0v'lO>0OOfnv0P0CS0OoH OH OH CN OH CN OH CN CN rj fS CN CN don'oH OH o^ CN oH oH* oh'oH oH CS'CN OH CN CN «o Total hours for all crops 1 1 0"*000'*oHOOOCN'OI^oHMCNTj<'«tOOCNCNrOO«Oc*;OOMiO'l>fOCNOO'0'*»OiO OoorOt-~ONOCT>oHUixrr)t^rooO'*'iOO>OO^ON"10r^oHO>ir)OoHfNvO\OOOoHCTt"Pv| « Ov vo 00 CN 10 00 CN Tj< ui CN oo_o 0'_'^t~. fc oO'*oo"0'*toiiooO'ooocN(r)»oc^oooo OH OH OH CN 10*^ 0\ CN OH ^ \o On '^* 0*0v"oc5 io"r»"vO ^*oH fO CN* r^'^t »* oHoHeNCNCNoHoHoHoHCNC^4oHoHoHoHoHo<.HoHoHoH S3 CN All other crops 1 1 f*5fNi^oH>03\oHi0oH»Hir)000f0'^'tr0iO'«tCNO TtPOX<*5CNt^iOiO«>Ot^O>'^<^OON(NCNr~00»OvOOCi~^xOvO-^'*OCNOMOt^XOO CN CN liO q^ r^_ 00 00 T)<^ Tj< fs CO q -^^ t^ 'O^ r^ (N t-~ OH <^ «^ •* <*> OH OH CN CN CO CN CN OH o oH ca CI m oc> q (NriO 1 Ov 1 O.CNiOt^NOiD'*Tj'f^l^C>ro 1 00'0>0f0i0f^00i0>0oHr00'^<*5t^oHO OOOCO 1 ■<}• 1 OOrCvOO-t^fOOO<*5oHCN 1 oHX<^t^rnC>'*<{>'^f00r^CNir)0»00 OH OH >0 q C^ OH 0-__ *0_ 00 l^ r^ 00 fO OH OH ir>r^ r*i ■^ in in" ■Tj<^ OH lO 00 Mar- ket toma- toes oH 1 1 1 l-^l |'-i>0<*50000CNvOnOOCN1-n«^fOfO-H|o< ^ffjrorol III On CO E I-, ca -2 CO 2:< Ten-days period •OT3'OT3'0'0-0'CT3T)T3t3 ^ C-O ^ CTJ^ CT3^ CT3 ^ n-a^ C-O ^ CT3 ^ CT3 ^ CTJ ^ C-0 , C-T3 . c-o m o.b "S o »5 t;^ o t! -E^ o t: tS o.fc to o.i: 1;^ o.t: t^ o> t^ o t: "S o I- -^ o t. "K o iH "cfl O H a o *rH January February March April May June July August September October November December I' J^ 62 Bulletin 414 Cost Accounts on New York Farms 63 DLSTRIHUTIOX OF HORSE LABOR BY ENTERPRISES The distribution of horse labor by enterprises is shown in table 30 TABLE 30. Distribution of Horse Labor (Four-years averages, 1914 to 1917, from table 29) Enterprise Real estate F^quipment Livestock: Horses Cattle Hogs Poultry* Sheep Bees Total livestock Crops: Alfalfa Apples Barley Beans Buckwheat Cabbage Corn for grain Corn for silage Cucumbers Garden Hay Mangels Oats Onions Peaches Pears Peas for market Canning- factory peas Potatoes Rye Sweet corn Tobacco Market tomatoes .... Wheat Maple sirupt All other crops Total crops Manure hauling Lime All else Total Hours of labor 34,984 3,517 7,142 40,908 1,798 5,094 471 4 55,417 12,508 20,803 6,048 18,518 8,630 16,772 19,683 50,799 148 1,210 54,149 1,136 45,677 384 4,556 1,860 2,426 2,018 39,457 4,835 6,577 3,080 779 37,785 1,755 46,733 408,326 54,932 3,946 65,311 626,433 Hours per acre or per animal unit 10.0 18.3 26.3 24.0 4.4 29 .6 58 .5 37 .0 48 .1 33 .2 81 .4 56 .2 50 .6 61 7 47 9 11 4 75 2 31 5 83 5 45. 6 48. 8 32. 4 48. 5 63. 2 26. 1 57. 7 124. 7 45. 35. 3 1. 4 Per cent of total labor 5.6 0.6 1.1 6.5 3 0.8 0.1 2.0 3.3 1.0 3.0 1.4 2.7 3.1 8.1 0.2 8.6 0.2 7.3 0.1 0.7 0.3 0.4 0.3 6.3 0.8 1.0 0.5 0.1 6.0 3 5 8.8 0.6 10.4 100.0 ♦Includes labor on chicks and incubation. tHuurs per gallon of maple sirup produced (sugar reducea to sirup by using 8 pounds of sugar to 1 gallon of sirup). EQUIPxMENT Some special equipment is charged directly to the enterprise con- cerned, but most of the equipment is carried in an equipment account and the total cost is distributed to the various enterprises in proportion to the number of hours that horses worked for those enterprises. Tractor accounts are kept separate and charges are made according to the hours of tractor labor. Automobile and truck accounts are kept separate and charges are made on the bcisis of trips, loads, or mileage, as best meets the farm conditions. The value of equipment (other than tractors and some special equip- ment) on difTerent farms in 191 9 varied from $466 to $2621, and averaged $1064. The value of special equipment for three years is given in table 3 (page 25). As a five-years average the inventory of regular equipment was $8.71 per acre of crops. Before the war demoralized prices, equipment was inventoried at what it would sell for. This method results in a high depreciation charge for the first years. Depreciation is very rapid for the first years and de- creases as the machine grows older. Repairs increase rapidly with age. The sum of repairs and depreciation make a decreasing amount. Ma- chines are usually not discarded because of the high cost of repairs but because of the high cost of unreliability. A broken machine at a critical time may mean a large loss. Probably the sum of depreciation, repairs, and what may be called reliability insurance, is a constant quantity. The last named item is a very high figure for a farm that uses machin- ery up to its limit, but a low figure for farms that do not have full use for tools. In the latter case there may be time to wait for repairs and yet get the work done. For this reason small farms often use old machines and may buy second-hand tools. This gives them a low cost per hour, even with small use. Larger farms obtain low cost per hour by a large number of hours of use. They might obtain very low cost by using old tools, but usually this would be false economy. After prices began to rise, equipment was inventoried by deducting as nmch depreciation as formerly would have been deducted; that is to say, no attention was given to contemporary prices except for tools purchased on contemporary markets. Therefore the rapid rise in prices of equipment is not fully reflected in costs. Prices for January of 1915 and 1920 were obtained from implement dealers. To have purchased on January i, 1920, the 710 machines listed in table 31, would have cost 77 per cent more than the same tools would have cost on January i, 1915. At the average inventory prices used in the accounts at the beginning of the year 1920, the same tools would have been inventoried at only 18 per cent above the 1915 inventory. Costs new rose 77 per cent but inventories rose only 18 per cent. The inventory of tools was not increased because of the rising prices except where new tools had been purchased. In 1915, the inventory value of 710 tools was 42 per cent of the cost. Owing to the increase in price of new tools, the inventory value of 701 tools in 1920 was only 28 l)er cent of what it would have cost to buy new tools at that time. These tools would probably have sold at auction at about 40 per cent of the cost of new tools. I. \ i 64 V) •J O o H u en b) H fa o u > u o < 06 U > Q 2: o in " ;^ ^ o t- o f3 ^^ "i: ^ < lO H ^ OS On W ^ O _C C tn ^ E > ^ •i. <■>-< in — < O oa Bulletin 414 rt o o c < ^ 1^ 1^ O <^ O Q •— ' O »0 f*3 10 O •^ '-' vC O '-H «M >io IS 05 80 o "n »o o O T) f*^ (N O <^> ^ r^ 1^ \0 fN ^-1 -rf rD ■"1 ■•-I r*:t 03 E i^.E ;^ o a t^ vO »0 Cv f^ 00 O' (N '— I 10 (N ro <3v tx»oooo(r)o^o<^o OO-^O-tOOsO-^OCO -^ tN CM « „ CM CM oT OOvOCvvC(X)I^-^<-t"MO(v' OOO-tOOiOCNfN'trO '— 'ON'TfOt^OOtNl^iO On «0 -< r<5 i^ 00 'C t^ 00 O f*5r*;r«-;(M(V5rCC»^T-irrirNl O •D O t^ O 00 O NO o O o NO d frj (N fN ,-1 »O0NN0NC«0O>Orr;0. 00 1^ NO rsj to d •'■j 'O f^l J^ On vC ""^ 1^ On fN '— I ^ OS "-t Tf NO y—l 00 '-'OO-tOOOOtNONO-HtN rJ«rr)r<5^lOtr;rvl OOCN flj r- ' o 'f rsj -rf O 00 «0 •^ fN .-H ro '-< ir; OS oor^oONC'OOsO"*rN c E a E o be— •- c a 2 o > C3 k. o o *p. o tuO O cfl. 3 O 00 U.S. c cu OJ^ O NJ o > !» -3 tn . o • ^T3 C/5 u o .- c c o 03 E I- 0} in c u E Ol B -t-i tn O o o S u O. .^ <1J "C TJ 03 'n E 2^-2 >^3 o3i-o:;^>^>N035 *-OJLtCa3rtflj<5 So 03 03 W 00 0) Cost Accounts on New York Farms 65 The average costs of equipment are given in table 32. From 1914 to 1917 the total annual cost for use of equipment amounted to from 28 to 30 per cent of the inventory value. After 1 91 7, the costs of new tools TABLE 32. Average Costs of Equipment per Farm, 1914 to 1918 Inventory at hei^inning of year Equipment purchased Equipment sold Inventory at end of year Equipment rented to others . . . Equipment rented from others Costs : Depreciation* Repairs Human labort Horse labor Use of buildings Insurance Interest Other costs Total costs Per cent of average inventory represented by annual cost . . Total hours of horse labor per farm Cost per hourj 1914 (18 farms) $915.36 111.19 1.37 918.57 3.20 2.03 Average costs per farm 1915 (46 farms) $103.34 36.72 32.47 4.06 30.34 1.11 45.85 3.12 $257.01 28.0 5,138 $0.0494 $792 . 95 105.59 6.64 805.51 4.11 2.73 1916 (31 farms) $80.45 37.68 26.33 3.49 27.15 1.61 39.96 3.09 $219.76 27.5 4,988 $0.0439 $850. 18 128.15 5.76 879.19 1.85 2.47 1917 (3 1 farms) s^93.21 37.23 33.56 3.96 31.78 1.32 43.23 2.05 $246.34 28.5 5,024 $0.0494 $1874.99 154.52 6.24 928.13 1.74 3.60 1918 (32 farms) $95.15 48.08 42.20 4.75 32.11 1.35 45.08 2.58 $271.30 30.1 4,813 $0.0569 $ 971.59 189.41 20.96 1,020.56 5.26 4.28 $116.52 50.49 58.66 5.28 37.10 1.32 59.76 4.53 $333.66 33.5 4,767 $0.0712 *Some equipment was destroyed by fire. The loss above insurance is included in depreciation. Some equipment was transferred to other accounts. tThe hours of labor spent on equipment in the successive years were 130, 101, 111. 118. 148. re- spectively. JThe cost per hour is not exactly what would be shown by division, since in closing the books the charge to men and horses is included at an estimated rate. The rate used in this table is the rate for the remaining hours. and repairs for old ones began to increase, while the old tools were not increased in price, hence the annual costs represent a larger percentage of the inventory value. The largest items of cost are depreciation, interest, repairs, housing,/ and farrn labor spent in repairing and taking care of tools. The charge for housing equipment amounts to nearly as much as the repair bill. The total cost of equipment was distributed to the different enter- prises in proportion to the hours of horse labor spent on the enterprises. This amounted to an average of from 4 to 5 cents for each hour of horse labor, until the prices of machinery began to rise. In 19 19 the cost varied from 3.4 to 17.7 cents per hour of horse labor, with an average of 8.4 cents. The lower figure was on a farm where equipment with low inven- tory value was used for a large number of hours. The higher cost was where equipment having a high inventory value was used for a small number of hours. *f • I l( 66 Bulletin 414 Cost Accounts on New York Farms 67 When farms were sorted by the value of equipment, those coming in the lower value groups had the lowest average cost per hour each year When sorted by hours of use. the groups using equipment for the greatest number of hours had the lowest cost per hour. The more hours of use and the higher inventories tend to be associ- ated with the larger farms. The cost per hour of equipment labor on these farms IS m no case a dominating factor in labor income. A special study of tractor costs is given in Bulletin 405 of this station. 20 t o ^» REAL ESTATE COSTS The market value of each farm was divided between operators' houses, tenant houses, barns, crop land, orchards, pastures, woods, and the like When land was used for both pasture and woods, an estimate was made of the proportion of the total acreage and value that should be charged to each. The cost, less depreciation, of improvements such as buildings, tences tile drains orchards, removal of stone, residual manure, land plowed for succeeding crops, grass seeding, and growing crops, very commonly exceed the value of the farm, and yet the land without these improvements has a market value. In inventorying real estate, the total of all the Items that make up the ''farm" is not allowed to exceed the market value of the farm. For these reasons the values assigned to the separate items appear to be low. Buildings will usually be insured for more than the amount for which they are inventoried Many factors have combined to bring about this condition of values, harmers usually realize that the most necessary improvements, such as drainage, fertility, and adequate buildings, may pay if one is to continue tarming, but that they usually will not add their cost to the selling price ot the land There is no ''unearned increment" in land values of most New \ork farms, but there is an "unearned decrement." laxes on the farm were distributed to the different classes of real estate at estimated amounts. Land that is highly improved is commonly assessed at a much lower rate relative to its value than is land that is unimproved. Assessment is usually made at a figure somewhere between a flat-acre rate and the sale value of the farm. Land that is badly run down, with httle residual manure or fertilizer, little seeding, poor fences, and poor buildings, is often assessed at its full sale value and sometimes at more than it would sell for on the market. Land that is very highly improved is usually assessed at less than its sale value. In effect this assesses buildings at a lower rate than land, and assesses woods and pas- ture land at a higher rate than crop land. However, in this work, the taxes have been pro-rated to the different real estate accounts on the basis of the inventories. The largest single item of real estate cost is interest. This was charged at 5 per cent before 1918. In 1918 and later years, it was charged at 6 per cent. On the average, the farmers were in debt for about one- sixth ot their total capital. This was mostly in the form of mortgages »«An economic study of farm tractors in New York. By W. I. Myers. 1921. and amounted to about one-fourth of the value of the farm. Some were in debt for practically the entire farm, and some had practically no debts. OPERATORS* HOUSES The five-years average inventory value of the operators' houses was $1538. The repairing is largely done by the farmer, and is done so effi- ciently that the costs are very low. As a five-years average, repairs and depreciation amounted to 2.4 per cent on the inventory, insurance 0.3 per cent, and taxes 0.9 per cent. The total costs aside from interest averaged 3.6 per cent. The data are given in table 33. TENANT HOUSES The five-years average inventory of tenant houses was $572. The repairs and depreciation averaged 2.9 per cent, insurance 0.3 per cent, and taxes 0.9 per cent. The total costs aside from interest averaged 4.1 per cent. The data are given in table 34. BARNS AND OTHER OUTBUILDINGS The inventory per farm of barns and other outbuildings averaged $2992. Repairs and depreciation averaged 3.1 per cent, insurance 0.3 per cent, and taxes 0.9 per cent. Total costs aside from interest averaged 4.3 per cent. The data are given in table 35. CROP LAND There was an average of 104.2 acres of orchard and crop land per farm, inventoried at an average of $74.32 per acre. The primary costs of crop land are interest, taxes, and labor. The labor of upkeep was grouped under maintenance of drains, brush and weeds cut, picking the annual crop of stone, and other labor. W^hen land was cleared of brush or stone, or if new drains were put in, they were counted as improvements. The average cost of taxes and upkeep of crop land was 1.7 per cent in addition to interest. Crop land was charged to the various enterprises at cost. The charge was varied according to the inventory value of different classes of land. The data are given in tables 36 and 37. PASTURE AND FENCES There was an average of 37.8 acres of pasture per farm. All the fences on the farm were included in the pasture account. The value of pasture land plus the value of all fences averaged $25.48 per acre of pas- ture. Calculated in this way, fence repairs averaged 2.6 per cent, fence depreciation 2.0 per cent, and taxes 0.9 per cent, making a total cost of 5.5 per cent above the charge for interest. Much of the interest charge is for fences, and very little is left as allowance for use of land. The average annual cost of fence and pasture was $2 . 73 per acre of pasture. Depreciation and repairs of fences for the farms cost $1.17 per year for each acre of pasture. The amounts of each kind of fence and the costs 68 BULLETIX 414 ■o 00 >o a* cs r^ r^ — 1 n \ ^H r^ t^ ^^ 4-) t>.i^r^t^ o^^na^5^csio^ l~~ Os 00 . « "^ '- IT) ' '^ r^ "^ '-I to -H Tj< f*5 to ■•-1 ovv2 wm ^-H «» <* '-*«^'^ ^ 5 tn V^PT) u 3 00 »o E 10 t^ ^ '^r-o'—iTfoO'-Hirjr^- t^ 00 ■^ 2^ !!? fN ^ ^ O" 00 Q ov «r) w^ H Z 10 r ''^ u ^i4 ov2 ^^ ^H «» •< «» s -"t CO Ex. ^wlO 3 U E CO D 5 i^PCOOO OO-^r^ <^ *j f*)fNr*50 foxtrsi *^ 0\ « oT'w 03 ;< '0«- • 4-* -M • c c < k. : ^ E H s ■ (U a; u a; c en Gfi P U CTJ C S c 00 "» ■^•=-0 ^ - e ^^ 2i'^ • ^ HH rt J5 nJ 11 0; ,^ ft; 3 3 Jfi 3 u c 03 1 ^03 Cfl nt C« ft,W- Ol;*-5w II ^ > ^ c>5> ft: ^ u: l^ C Cost Accounts on New York Farms 69 *A1 00 o « D O H z < z u H o z ■< H Z O (A D O X « H CU H (» O u CQ < en m 00 E 3 00 JS fN ^— ' 0v0f*5to^ to o 00 O to ^ en 3 O X O ro tr en C: £ 3 o<5 o tn O u to vO CN 00 «o « vo rg C 00 't' 00 ■<* cs o to o l~* 00 fN fN ^-1 to O O "^ rj« rvj O d »-" T^ PO to o Oy \0 to 00 to T-* to en 3 O 6 en en 3 a> ovv5 o p»^ t-"" — '«N en O U c o o PO O fN O f*5 to fN vO to ^ vO •^x^ooOtot^O'^-'f fNfNO'00'*50\''-"fO prOO'^ON PO to to 00 to Ti< O O 10 tJ< »-t »-c On 00 On t^ PC fN -^ tooO'-iONOt^^'-' fN d to On en 3 O X fN rr) fN u ti N cn Vm 4^ C 0) r- 5 > 2 a 0) c ««-< T3 C cd tn *»- +j en rt 0: 0) J2 0) ■ a-> (J6 > 1 2 u c E a C cd ^ 3 cr u
  • 0) in a oJ o c 5 rt ft)--^ cd 4-> uo a o C 10 01 X! C3 > 3 c o u a a < I 7C Bulletin 414 00 o H O Q n H o u X H O a < en ca o < H Z. o OS OS u Oi (A H o U to < 0^ Q 10 ^ -t \OC^^vClOC^c^l^-Q0 1 •T! C fN (^. lO•^t^COOC^O^f*5 0> PC CA ro 10 00 '-' CN '-iCNO'-'CN^Ot^ c (0 C vO CN ^ Tf p<5 10 ^ Os PT) PC ^ «E Cj •- (N TH PC PO CO ! ^'^ «* JH «(«> 1 00 CA fN L. 3 0-- 00^ 00 u-j >0 t^'tvO-HOOO^C'O •^ ^C 00 ro t^sOr-O"^'— I'-'O '— CN 4-) . ^ ^ (A 10 -^ t^ ?N ^^r^^Oc*^^OTtr^^o^ 10 <:> (T Qs ,— 1 crj .^ ro -* vO fO P (.; 1-1 fN »-H CN C: ^ r*^ fO «« €<^ ow2 ©& »— 1 fT) CA U 3 PD 0^ X t^ ■**< 1-^ Tf 10 '^ (N 't 0^ IT! PC »-i t— t^ ^H,-H\0— I'-'CNrt'-i PC -M . ^ ^ (A 00 »ri fN »OCNO»-"-*«Ot^l^ 00 CA fN '-< CN rN CN vO CN t^ -S (, ; fM ^ CD »-i CN fO fo" 1 *^ m ^^ «» 1 ^G ' rr> CA 3 a: 00 ^ l~^ "O «o '— 1 1^ P»^0C00t^O"^cCfN «o "O 10 ^ -t< lO'^'— ii-ivOOl^O -^ 4-t ^^_^ CA «^ vo €^ 10 ^ CA U 3 On t^ f^l CN n: «N CN — OOOOf^lPCOO— H.^ O^ ^ ir> t^ •^ rt O^ O^ CV) Cfl vC 't r^pC'— lOOrf'— ii^ CN CA iC c*^ 0\ CN CN Tt PC CN '-H i914 farm C j u~. rvj vO 1-^ CN cvi »^ C^ 6^ t». «-H CA 3 ^ ' 0^ «N CCS X ■ , , , . , *-< -M c c ID d, p Wi > u ^^ 0) *S • qj CA • 0. > CA > *J flj ■«-> ••S s Vu C >- C ^ i C QJ CA a. •P ^ r^ 2 c ^J2x ;:;.i: • 5 "? > tx rt 3 c CJ > si C/}> C OJ CA U C 0- c 1- 0; C c 4-1 .2 C (V or c c« i2 a- c (A c Cost Accounts on New York Farms 71 00 O H < O U O 0: < « (A H CA O u CC W < • C CN rt O -" '^ a 00-0 ov E U CA 00 E <^ PC O O to 00 t-^ to PC Ov_ to <7v to 00 VO T-< 1—1 00 OOT-iCNtO ONtOtO On'^OO toiOO --iCNt-^ OOt^CNTfi 00 •* -^ 00 t^ Tf to 00 CN to 00 O CN O O O 6^ O "H O to ^ »-H vO fC I-" O to 00 Tt< ^O VO VO '-I VO CN to VO CA l-i 3 O X -HTt fC Ov PC o CN PC vO "^ CN CN Cfl 4> CA >. V- O [A tJD E C Cfl c ^ 3 TD fc* 5 aj Cfl ti "^ cfl cfl cfl 3 o CA ■4-> c £ CJ > o Ui a £ OJ Cfl *^ > CA Cfl U OJ CA •— « c o C/2> cfl X! bA tfl QJ Cfl E ^ c OJ E .S-CA CJ 3 o CA 4) O ^ cfl u O c a; E „ ai:^ o 3 CflXl 2, 3 «^ 0^1 c E a O fl) O _. cfl cfl OJ c E 3 cr a; •^ 2DCK;:30 =HD 5XID^Kn:D.;C aQ « (^ C O aQ Pi c o • v^ .2 o u a OJ Q c c a; OJ " E ^ CA +j ■*-> CA 2 o o o cfl CA o; CA ' I 72 Bulletin 414 Cost Accounts on New York Farms 73 00 o a X < a a < O K U z o a c to H Z u > O ►J < 00 Os« > EA IT) > 3 O CO :2 en 3 O en > ^ B 3 > en u 3 O ■— 0^ (M ■*t ID CX3 On 00 CnJ so •^ t^ 00 »rj fN c o o O r^ es O O O »-< 00 '/i 3 u^ — 00 rM «0 Ov 0^ oo^^ ^0000 1 <^ On vO ^ fsi OD 00 -^ — O c> to O '-^ o> rg p<5 ,-t rr, 00 -^ O CN r*: f^ a Tf ^ fj Tt" •-< o '— ' Psi fO -t — < I Pg r^ 00 fN O ' -H fN 00 O O I rt^ I O "^ 00 Tf 0^ VO -^ '-•00 •^ f>r> o ■'*• 00 1^ 00 p>j »-i 10 '— I vO fN 00 CM O O »o — I O O^ ^^ 00 10 O O r^ 10 rjH o fN f^j o o o o 00 rr; O u~ fN — O 00 ID « -^ -t 00 O ^C •— I >o o c c <^ •— ' Tt" vC *- > O '-I r«^ \0 '— I O »D (N O O O i^ f^ -^ -. ^ o o o d o o 1 3 f*5 — < :S ON'^t so -H OviO so 00 do r^ r*~, ID r^ fN "-I 00 f; i^ C '5 •- ' ID vC r^ ^- ID -t r^ -^ 00 f*5 r^ Psj fN ■^ CM c d d o d 00 o o «o 00 «N> On On -rf d O 03 O '- TO c: .E 3 r- _ra 1; c a ■^ o ■i-t en O u jn 0_c o t aj en j: O en rs ^ c o • ^ -2 ciS ^-^ ° x;:-;. c .E c 03 u o o o t: o <-• /-N ~ »- — o fS rt o en C^ c g a 3 u, ?rx a> en en O o o O tn rt 4_, 0^ e^j Cfl !y **- o E (« Oj= OJ ^ ^ b: (U ~ 00 «^ o ^ On (m CO 3 O X vO On NO. d ^* 05 c <■» O 0) 0) a CO d) u O to O u VO r^ i^ IT) Tf O -f 00 O 00 »-i ?N -^t* CO u 3 O On ^ 5:^ CO CO O U On 00 PO O 00 On O ON 00 Tf o «r> 00 CO 3 O 00'-- ^ CO* . CO O o\ o On ON C -f re 10 r^ CM t^ ^H '-• «^ 00 00 CO u 3 O O C3 Si CO CO o^ be c c o c *-• > o ^ E X; CO •-< (o *::;€> 303^ rt 3 03 -^ >Q-> "5 03 <^ CO n CO •— C O 03-- ■t-i c to 5 1' ,7 . r> -^ t^ (N, p^j . ^ >0 00 '—I r^ 00 000 1-H 00 l^ f'i »— t »— < rf NO On to '■^ -H 10 T^ «^ s IC NO -^ 22 10 fN o '^ 10 00 ■^ 10 O NO NO »-l ON r^ cri -^ <^ 10 NO o ON 00 »o ON 00 ro '-I O CN r— C CM Tf r^ »-i .-( Tfi 00 '-I nO ro '— I — < 00 00 00 »o «N t^ o ON ^ "O Psi l^ NO fN 10 ON t-^ VO •-^ CN O* O O CNi ly^ 10 po d to Tt Tt* f->! o f<0 fO o o On ^ 00 '-" to CnJ On 00 00 «0 On O 00 '-' O fN vo ro 00 '-I t^ Tf ^— I \0 f^l 10 1^ ir> to ♦4- o On •>-> On no nO PnJ S w aj O CO ^ u c 4) E B-co 3 ti ^O c o E 3 u l-l a c c Z> CO a ^ en ■*-' ♦:; CO CO O O a O c o *- c bMO 03 > c8 O^^ Cost Accounts on New York Farms 75 > O H »— I On M td U H Ui a. ?; o a Q < V) H Z Id >» W > o as a. On CQ < 00 to r-- P^ rt* NO CN 3 U-5 to -H ^ ro 00 ,*'*'*v • • (O cti ro fS to --H CN rj* [918 farm > «* 00 cs CO Ui 3 DC OncnJ 3 10 On On On On no 1^ OfO NO ^ OnO *^^ . • CO OJ tN O"* 00-^0 On -H > T-( fO CO 3 00 ^^ PO CO u. 3 NOON 00 to K fS a; 3 •^ (D 00 to On ON 00 NO '-I fO /■^*N • • • • • C/} 03 fo Ol^ OPNJO ■* 1915 farm > ©5^ 10 ^ CO Ui 3 X 00 »-< 3 OOt^ Tt* ON »— 1 On On r^ CM *-< ?N -— N ... CO 03 CN -^ -^ CN ^H > €» sJs 1 t~«. 3 On ON 1 4- 1 c 0) Ui E S 1-: 0, •S 0-3 »- CTJ 4-> IXXXDUC -0 ' 4) a. a : f2 ) CO • u. N ^ Ol 1 I 76 Bulletin 414 Cost Accounts on New York Farms 77 ^ »-l ^— «v OS t^ Os OOr'^vOOt^ •^r^ >o rM 00 g 4-) en CM !>» CN vOvOTt 1-. ^ t^ Tt< »-i Os ♦ vO ■<*" •^ <« ID «9 6 X4 ^ c 1 1 en 1^ 00 u 3 tM CJ 10 ^-^ c« "^ «N tn •or^ -H C <30 -^ Tt< Tt< 00 '-t 0\ Tt* t^ OS '-• On 00 >o 00 00 5 ^ vO «NOs po 00 0^ *<# -^ On ^ '-••—" sC d 1 s s en 10 t- ^^-^ CO 3 f*50 oH »»H i:^. M E U Oi rri^~. Tt T*» i-i f-» Tt Ov 'N fO fN *-H {« en M tN '— ' r^ t^ »— 1 Os 00 10 00 r^ H en U u 1 1^ ^ CA 3 TJ B es '- y \0 vO -_x 03 «^ to "d so 1/ 44 a 3 .a 3 -0 In n u "~ C > d •0 c^ J? 9^ en k. C >» ^ . nj (« TD c rt u. '5bE «5 ^ en ^ 3 «^ 0; >> <•» -0 c a; ■*-> 3 T3 .5 L- '4^ Cu Is 3 E2: c e . •S" ■ *3 * en 4-1 en u ■4^ c .2 'u 4-1 en en f en ■w en U *-> — ( X) . E • ^ ■ "^E ^J5 T en en u. + 4-) ■w «» 3 "D C .0 ••J .3 "0 a. a ?= — 1-4^ 1 uog-iis ^fe ec 1 >a- CAl > 1 Q H :^ 1 00 o^. O H ■«-H OS Id D IS to o en H en O U ►J CQ < (*5 00 >/5 <*5 00 10 «rt irs ""t NO- t^ CN »-i <*5 es t^ rC NO OONOOt^ •*PO<0-^ ^ — lO r» 00 ^ r^ t- <0 tN lO f<^ .» _l 1-^ m — pno>o ■* — 0» (N >« r^ rv) CN p^ 00 tN 00 '^ ■* ©•♦•»o> rf ^ 0> t-- PO M PO •» CQ f*5 CN X »-"*5 •^ lO •M M CN 1-H -H (N ^H r^ o> > >-i CN Ov ./; «♦ •* rt<> en = 1 «» *- «* «» . CN «» «» «* > 00 10 «/5 10 NO On On ,—^ Ov i -5500Oi«OcNCNOOOTto>^ Ov CO 0» ^ X — r- 10 \Q «ir) PO r- PO CN ^ r'5r^»^(Ni/)Ov»oO v-4 Oi*»i»'^ « p^r^ « •* C4 CN r- r^ iTi CN ^ Tf rf NO NO — 00 00 00 ON CO > f^4 -- *• ^- PC CN NO r^ ::i «-^ vM *» «* "■^ «» •» «» «» o-B I '^ -H >. >o 10 ,— »*5 C -^ioOOOioOior~Ot>.0 t^vo «^ 00 a "o cfl ^4 1-H u:*2 b^. 3 r^ ■* pr> a ->i* r^ r^ r^ • Q^ 'i" 1^ pnOO nOCNOO On NO r^OMO — ■ 10 -< 00 C5 » X 3 to 1 0^'-00'ONt^ en t^ ^ 10 UO t^ ooc ■* po C '-l 1 r^ TCMf^CSNO-HCNTfOO ^H ■^•^^•CN ^■^ f^ »- r- NO M' 1 OC w 1 ,-^ > 1 rt Ti. 10 10 u^ »o lO ^~s m ^ '•»J -JvOOOOOOOpmOcnui ?.rHoocNt>.0'*o>Of»5i/^ H -< o> >ri »H T^ cs t^ CO 00 CO CO -^ -H ijoot^ C c -H I0«0 ^-4 j-^vO c« 00 l>4 m K^ "^ 3 CN CN a »-,-^" t^ r- t^ — (NuoCOunoOCm ON CNO^O CN t^orra ic r- r^ QJ >-i CN f) «o •-I 00 r^ »o r- *M PO »-< to 00 t^iONOO On t^ t^ Ov 3 r^ 00 Tj< t^ •0 On Tj'.^PO WO> *OnO M ^ > r)< 00 "^ 00 1^ t-~ CN -^ « ^H NO«»«» NO oor-. — «)• 1 "^ •» i ^-^ ■* •-ir^OCNCNifl rn On t^ 00 w •* f 4* "^"^ e> o> CN CN NO •» •» «» «» «» "0 >. «0 u^ U1 ..^ «n w 4-> c ■^OOOOOw^OiOOOOi/^ SioO'O— <«-'f*5vO'*00Ov^ /-',-it^f»;i/5»-(P»>ON0CN>0'-l t-< rO — « f*5t>._CN CN CN 00 00 f*5 COOCN 'ojOO ea ►f doo' H-" ,1 ._c 3 rf ■* U CNTJ< 00 00 00 10 Q NO »0 iO»0 VO — NO CN lO 00 IT) t^ — t>i »-i Ot^lDCN«0 t~ t~» 5 NO « NO nOnO CN 10 NO rg e«« n «-i a, 00 ■<* CN t~» On OC ON 0— 1 On Ov "-I — CN ^ 10 00 »0 NO 0^ NO »-l PC PD (N«» 1 CN O^ OvOO 00 «. 1 C «» 1 CO Tl< — (t^ CN »- C 1 q OOOOCN q CN 1^ 2^ •» «• «» •» ovviS ■^w >> NOC^ 10 OC w 00 *-— 00 ^M •4-1 c ui — 10 CN li- en NO PC c po 10 "- CN 1/5 CN iioooN glONO 3 00 CN T^ vOfC CN CN t^OO — < CN vm 3 5S"« n It TJ C «8 ec CC) C -4-1 - 1 c I-. 4-> c 6 8° £ x: b(i4J c U a u •c rt ° cc u a> k. ~ •!-> > m n B ci2 oj-si I-. ca x: Si > c rt^ c 05**- ex: wx: an OJ -= n H<(i>- H «|^^S H< V V >. GZi wc U M— CJ (u -jii S S E ?E sj S i- i§ 3 = °.^^ t; > £ o-c 4-1 C/3 (t3 c H<« hU »-• > « M 78 Bulletin 414 manure was $1.66 for cattle manure $1.57. and for all manure $1.64. 1 he average cost of haulmg was $1.12. The total cost applied was $2 7I so that crops were charged with this amount. In the same year, hauling and spreading manure took an average of 1.2 nian hours of labor per ton and an average of 2.1 horse hours Ihe crops were charged in proportion to the benefits expected to be derived from the manuring practice. The charges to different crops are shown in table 42. Corn and most other tilled crops receive applications larger than the amounts charged to these crops. Some crops, such as oats, receive very little manure directly. TABLE 42. Charges for Manure, Five- Years Average, 1914 to 1918 Crop Alfalfa Barley Beans Buckwheat Cabbage Corn for grain Corn for silage Sweet corn Hay Oats Canning-factory peas Potatoes Rye Tobacco Wheat Orchard and fruit . . . Garden Other crops Pasture Per cent of total manure charged to crop 2.9 1.9 2.0 0.4 3.2 3.2 13.8 1.9 31.3 13.4 1.1 6.7 9 1.1 7.3 3.6 1.2 3.5 0.6 Average tons charged per acre Average charge per acre 12 2.5 1.6 0.6 3.0 2.3 3.6 4.7* 1.7 2.1 2. Of 3.2 1.7 8.6 1.8 1.1 7.5 $ 2.91 5.89 3.73 1.38 7.26 5.24 8.55 10.17* 3.98 4.73 4.28t 7.63 4.16 18.51 4.16 2.54 17.33 ♦Four-years average, 1914-1917. tThree-years average, 1914 to 1916. 00 OS o H O H m O u w ►J < The total manure applied to crops amounted to 2.1 tons per year for each acre of crops. LIME The lowest average cost of lime per ton at the railroad station was $2.61 in 1916 (table 43). In 1918 it was $3.81 per ton. As a five-years average, 3.3 hours of man labor and 5.5 hours of horse labor were required to haul and apply each ton. The labor and other costs aside from the purchase price amounted to $1.82 in 1916 and $5.04 in 1918. Cost Accounts on New York Farms OS rt r^ o- E 03 ON B u o > ON O 00 ON 10 On r-. On ■^ »0 fN >0 00 On 10 O CN '— I 10 vO NO 10 OOr^OO'-'l^tOfO »— I r- •»+ !>. vo 10 CN CN T^ 00 O 00 "^ 10 On4^€«^ ^^ 3 OOn > to •o CO ( NO 6^ ON o to O 00 -f t^ Tf o o o 10 r^ ^rti o O -^ O 10 10 rfi r^ f-H 5 >• .j_> 3 "- a^ en •re O 00 NO 5 rot-- 3 tfi d 2 = > o On (N «o 00 l/^ 1-^ 10 rjH O T^ o »o '-" ^-H rt* O O r^ NO 10 t^ 00 t^ ro O •^ NO NO 00 0\ CN '-H ^ €^ €^ ^^ •»-H > 00 r^ NO r<5 fN ro 10 rr> o^ 00 ro 10 '— t "* ^-H CM CN ■«* 10 O O O O Tfi CN ro o3 .u 3 "^ a" NO CN C vO'T 00 (N ^ O 10 00 ■^ u On ri ON NO 00 I CN re On NO NO ro "^ re Ov CN 10 -+ NO NO '-H 10 O O rf* O r^ 00 CN 10 00 00 re ^ re re Tf Tt< ■^ 00 CO CN i0 4^€i<> 00 m' CN NO 00 10 10 00 10 o 010 '-I O 00 CO NO 00 CN 10 »-< -^ re -rt< On th ■rt< re CN re €/?«^ «o o NO 6«^ o_ Quan- tity (Tons) 87.945 87.945 (Hours) 304 516 • 4J . OJ 4-> • c 4-> •-0 • c • 03 rr 1- a 4-> >- .M •M U, 03 C c tfi U 4-1 u . -r _> a; en 03 amount 1 Iroad* . . an labor e labor. . )f equipm mobile la tor labor )f builclin r costs . . Tota per ton a r costs pe Tota u V- fi '^ u ^ - f- anima'irlhat cot^^lefe hf >ear Most of the heifers are not in the herd for a full year durinl their h St lactation period, and most of the cows are not in\he herd for the full year in the year when they do so poorly as to be discarded Such averages, therefore, include the three best vears for mos cows and ex elude the two fractional poor vears ' troJ!7-rtnTf..''T" T «'^'" '". '^''!" 4,5. The grain fed averaged trom 1754 to 2167 pounds per cow for the different vears- the average amount of hay varied from 2905 to 4298 pounds per cmv and the aver- :j 00 o J a J S U D a: z < tj) u U a: Oi X 'J Z > it S A X V > o fN o t^ 00 «^ ^ f .. irjic o 000 o '♦i 00 ^ 00 t*' f^ (N t^ &■ »— 1 f>^ »-i c; ■Tf ID 10 ""t 00 "-i O yr, O. t>. u^ ^ (N ,-1 Tt ^- -*(NsOOO>00 ^^y* 0> «N O ^ <-<•-■ U^ >. «.) Ml 4-* c 00 -< ra — p^ 3 a en « m ~~ — rr oOfO f>-_p^' so »-• ^ 10 10 > >/5 •1 'J' t^ Ov o (N fN « rj< fvj p-j (^ Tf T^ o Tf fN rsi c 6 t^ fN F-i fN c ffl 3 a fN »-< PM 10 V 73 > 00 c a 3 a 00 fN — . > o 00 c 3 a o- o o c E6 "-I 0> fN »-i O O rt- 00 fO Tt" ^ o> f*> fN \0 >-" 00 »-• fN ro O O ^ O 00 (o 01 £££ 00 00 fN tN t^ ^ ooo^r^ — It 10 CD Tf (>j •^f «t ^N f*5 1^ O r*j o rr — — "^ Tj> O t» >0 t-» 't •* '»• »-< O >0 f) ^ ir; »-i f^ fNfNI^OO^O (B on on £££ «C 00 o> t-» m « Q 00 t 00 « O o PJ — fs «0 tM/) »* 00 10 f^ NO VO ~ fN « P^^ »^ fN O CO CO 00 £££ fN >0 fN VOOO l>. -< IT) CO t^ rf o^ ir: \n © O "-1 r^ O OOiO O -O O f^-i »-i c^i O >/^Ot^vOOOf>^ O — 00 fN P^Il--." o r-» O * C rt^ *- 3 O o *- O >.3 1^ CO -O u a; .C r; o C rt 0; CJ f 3 > « "fa 4-t o to bC E c a M 5 > rt 03 2 rt "^ "- .^ *-,'ri:~ « eg u •TD O -^ 0; 13 a;— z; 1) CO 3 o S 1; fi <=• CJ to c c o c CO CO .. OJ CI k. u I-, c cu a^ o 4-1 *j ~ ^►5^ o ooo- ^vOOv <^. t^ o PM fC O^ \0 '-^ •^ f^ CO f*5 10 SQ 00 CO 00 O O 00 c o 4-> fN 00 O 00 O^ »-< r^ ro O vO On O NOPTKO PSOOOOOir, t^io Pv| tNO f*> fN C <*5 C O f*5 fN PM rf f*5 On fN C 00 1^1 00 00 ^ ^ '-I ON fN VO On »-lO If O f*5 f»> O CO C o 4J 10 S-8 r^ 00 ''i PM V> 1 "* 0000 00 (O p* NO »>• TJ< IC «-i <*5 fN "r)?^© 00 •^ O 00 © O f*^ <*5 On lO ■<*■ NO 00 00 NO© NO 00— <© o 00«-< «NO fN fN ^ CO CO CO v> 00© oo« If — 00 £ 00 C o 4-> \o ©ooo- CN0CfN»-iO>NONO -^OOIO PMONNOPMOOt^ PM <— O NO ».* O f*5 o O W5 ui Oven O <>p| r^ NO On NO r^ I © ■^ «•«♦ CO CO ki k. 01 00 u u l^ NC • ■«f fN Tf « CO VO c o CN NO o c c jS • c . 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Ii (U u CO 3.U O c o CO C 4-) O H Cost Accounts on New York Farms TABLE 48. Concentrates Fed to 1704.39 Dairy Cows, 1914 to 1918 85 1 i ^. Home-mixed: Barley and ground barley Barley feed Bean meal Beet pulp ^ Buckwheat Buckwheat feed Buckwheat middlings Brewers' dried grains Brewers' wet grains (dry equivalent) ...... Chop feed Coconut meal Corn and cornmeal Corn bran . . . . Corn-feed meal Corn-germ meal Corn-and-cob meal Corn on ear Corn middlings ]" ' Cottonseed feed Cottonseed meal [[ Distillers' dried grains Gluten feed Hominy Malt sprouts Molasses Oats and ground oats ' * ' Oats and barley, and ground oats and barley Oat screenings Linseed oilmeal Other mixed feed Peas and pea meal Peanut meal ! ! ! ! ! Peanut-oil meal Red-dog . . . . Rice feed Rye '.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'. Rye feed . , Rye middlings " " ^ Wheat and ground wheat [] Wheat bran Wheat feed Wheat middlings " Total home-mixed . Total mixed feeds . . Total concentrates . Total pounds 20,393 24,503 1,735 13,356 392 11,840 15,638 153,541 144,215 1,000 4,292 96,371 44,859 4,695 300 2,256 1,384 1,000 1,600 161,848 317,805 562,615 63,179 22,389 1,350 180,347 9,197 100 130,671 81,585 7,180 3,000 7,100 4,330 1,322 150 250 154 12,495 267,829 219,726 53,999 2,651,991 551,178 3,203,169 Per cent of total 0.64 0.76 0.05 0.42 0.01 0.37 0.49 4.79 4.50 0.03 0.13 3.01 1.40 0.15 0.01 0.07 0.04 0.03 0.05 5.05 9.92 17.56 1.97 0.70 0.04 5.63 0.29 4 08 2 55 22 09 22 14 0. 04 0.01 0.39 8.36 6.86 1.69 82.76 17.21 99.97 r 86 Bulletin 414 Cost Accounts on New York Farms 87 TABLE 49. Succulent Feed Fed to 1704.39 Dairy Cows, 1914 to 1918 TABLE 51. Bedding for 1704.39 Dairy Cows, 1914 to 1918 Silage: Alfalfa Corn Millet Oat and pea Pea vine Soybean Total silage Other succulent feed: Green alfalfa Apples Beets Cabbage Carrots Green clover hay Green corn fodder Green millet Green oats Soybeans Potatoes Turnips Total succulent feed Total pounds 8,000 9,684,800 132,000 60,000 83.786 14,000 9,982,586 64,000 20,750 66,805 349,500 4,230 13,333 216,000 46,000 37,000 2,000 56,100 16,710 Per cent of total 0.07 89.06 1.21 0.55 0.77 0.13 10,875,014 91.79 0.59 0.19 0.61 3.21 0.04 0.12 1.99 0.42 0.34 0.02 0.52 0.15 100.00 TABLE 50. Dry Forage Fed to 1704. 3y D.\iry Cows, 1914 to 1918 Total pounds Per cent of total Hay: Alfalfa 421,519 189,190 42,000 4,547,877 3,000 12,000 139,659 28,000 2,000 16,000 6,000 6.78 3.04 0.68 73.11 0.05 0.19 2.25 0.45 0.03 0.26 0.10 Clover Timothy Mixed Buckwheat Millet Oat Pea Rape Rye Wheat Total hay 5,407,245 86.94 Straw: Barley 3,000 41,200 64,020 10,880 0.05 0.66 1.03 0.17 Bean Oat Wheat Total straw 119,100 1.91 Corn fodder 268,000 426,420 4.31 6.85 Cornstalks Total dry forage 6,220,765 100.00 Straw: Barley Buckwheat Oat Oat and pea Rye Wheat Mixed Total straw . . Other bedding: Poor hay Sawdust Shavings Total bedding Total pounds Per cent of total 48,100 4.19 30,050 2.62 431,381 37.57 14,000 1.22 37,000 3.22 136,415 11.88 223,050 19.42 919,996 19,000 203,160 6,110 1,148,266 80.12 1.65 17.69 0.53 100.00 The relation of amount of g:rain fed per cow to other factors is shown in table 52. The farmers who feci the most grain per cow had the largest herds, and were in every way the most intensive in their methods. Some of them obtained higher prices because of having cleaner milk and pro- ducing a larger proportion of the milk in winter. TABLE 52. Rel.\tion of Pounds of Grain Fed to Cows to Cost of Milk Pro- duction AND Other Factors, 27 Farms, 1919 Number of farms Average pounds of grain per cow . . Number of cows Pounds of hay per cow Pounds of silage per cow Hours of human labor per cow .... Cost of feed and bedding per cow . . Cost of human labor per cow C est of horse and equipment labor per cow Total cost per cow (including de- preciation, if any) Cost of milk per 100 pounds sold. . Pounds of milk per cow Pounds of milk produced per pound of grain Value of milk and milk products per cow I Vice of milk per 100 pounds sold . . Total returns per cow fincluding ^ appreciation, if any) fVofit ( + ) or loss (-) per cow J^ abor income Less than 1500 pounds of grain 7 778.7 14.1 3,321 5,444 166.1 $99.96 $72.57 From 1501 to 2000 pounds of grain $4.08 $204.25 $3 . 43 4,832 6 2 $172 $3 77 26 $192.61 -$11.64 $1,354.08 10 1,715 18.4 4,012 6,881 180.8 $134.18 $69.46 $10.26 S248.56 $3.20 6,872 $232.04 $3.38 $264.02 +$15.46 $2,123.11 Over 2000 pounds of grain 10 2,497 25.35 4,070 6,266 183.2 $160.07 $70.95 $6.60 $282.24 $3.46 7,179 2.9 $272.99 $3.85 $311.08 +$28.84 $2,337.44 Average 27 1,761.7 19.86 3,854 6,257 177. $134. $70. 9 90 82 $7 . 30 S249.55 $3,35 6,457 3.7 S231.84 $3.55 $262.93 +$13.38 $2,003.11 88 Bulletin 414 As in all such comparisons, the importance of a well-balanced prog- ress in intensity is evident. A change in one factor may call for changes in ail other respects to give a well-balanced development. With the exception of the group that fed onlv 779 pounds of grain per cow the groups averaged 3.5 pounds of milk per pound of grain. All but three of the farms having six or more cows fed silage in 1919 1 his numberis too small to be representative of farms not feeding silage Ihe twenty-four farms that fed silage indicate what mav be considered t>'pical results from the more successful dairvmen following this practice 1 he results are given in table 53: TABLE 53. Relation of Silage to Milk Production and Other Factors _^_^ 27 Farms, 1919 Number of farms Average pounds of silage per cow .'^.'. . . . . . Number of cows " ^ ^ Pounds of grain \^x cow Pounds of hay per cow Hours of human labor per cow Cost of feed and bedding prr cow ' ' ' ' Cost of human labor per cow . . . Cost of horse and equipment labor per cow. .......... Total cost per cow (including depreciation, if any) Cost of milk per 100 pounds sold Pounds of milk per cow . . . Pounds of milk produced per pound of grain . . .... . . . . Value of milk and milk products per cow .... Price of milk px'r 100 pounds sold .''''....... Total returns jx^r cow (including af prcciation, if any) Profits per cow Labor income ( ows fed silage 24 6,257 20.31 1,655.8 3,662 180.0 $132.36 $71.76 $7.25 $246.29 $3 . 43 6,187 3.7 $223.71 $3.57 $254.33 $8.04 $1,927,66 Cows not fed silage 3 16.25 2,609 5,394 160.9 $155.22 $63.24 $7.69 S275.61 $2.76 8,616 3.3 S296.91 $3 . 45 $331.78 $56.17 $2,606.73 The relation of milk production per cow to other factors is given in table 54. This sorting is nearly the same as that by amount of grain fed. Cost Accounts on New York Farms 89 TABLE 54. Relation of Milk Production per Cow to Cost of Milk Pro- DUCTiON AND Other Factors, 27 Farms, 1919 Number of farms Pounds of milk per cow Pounds of milk produced per pound of grain Number of cows Pounds of grain per cow Pounds of hay per cow Pounds of silage per cow Hours of human labor per cow . Cost of feed and bedding per cow . Cost of human labor per cow .... Cost of horse and equipment labor per cow Total cost per cow (including de- preciation, if any) Cost of milk per 100 pounds sold . . Value of milk and milk products per cow Price of milk per 100 pounds sold . . Total returns per cow (including appreciation, if any) \ Profit ( + ) or loss (-) per cow Labor income Less than 5500 pounds milk 6 4,520 4.6 18.1 979.6 3,027 5,417 159.5 $95.41 $62.70 $4.57 From 5500 to 7000 pounds milk $183.36 $3.20 $164.66 $3.28 12 6,187 3.5 21.95 1,747 3,750 5,738 184.3 $139.66 $76.50 $7 50 Over 7000 pounds milk $184.92 +S1.56 $1,887.84 $263 . 23 $3 . 79 $231.62 v$3 . 75 9 8,108 3.5 18.28 2,303 4,545 8,135 181.6 $154.87 $68.65 $8.86 Average 27 6,457 $260.35 -$2 88 $1,471 74 $275.42 $2.88 $276.92 S3. 43 7 86 7 3 19 1,761 3,854 6,257 177.9 $134.90 $70.82 $7.30 $318.39 +S42.97 $2,788.46 $249.55 $3 . 35 $231.84 $3.55 S262.93 +S13.38 $2,003.11 As in all these sortings, the number of farms is so small that the averages are not in all cases conclusive. A single non-typical farm has too much elYect on the average. ^ The winter grain feeding is evidently much more than one pound of grain for 3.5 pounds of milk produced on the farms that have the most milk per cow, for the grain fed is certainly less in summer than in winter. POULTRY FARM poultry On farms where poultry was a minor enterprise, one account was kept including all ages and classes of fowls. Practicallv all such poult r\- were chickens, but there was a very small number of turkeys, ducks and geese. One flock of 375 mature chickens was included, but the aver- age size of flock for four years was 117 fowls. The numbers in the inven- tory (table 55) are mature fowls only, as the inventories are taken in winter. Farm poultry gets much of its food by picking it up around the buildings and by stealing it from other classes of livestock. The total feed consumed averaged 57.5 pounds per mature fowl. Part of this was used in raising chickens. The egg production averaged -j-j eggs per fowl. The production per nen would be higher, as there is usually one rooster for about 20 hens. ! I 90 00 o H a: H J O O u o < a o < 06 > < O b (« H a (d u Q Z < Id a OS < U 5 00 o»£ > « o n 3 > c 3 a 0) > c 3 a CO > c 3 a Bulletin 414 «^ 00 00 fN O '^ "J o -H t^ o o so d »- cV> tN »^ 00 t^ — <*5 0> IT) t^ o •«r — 00 « ^ .— 1 ^ r- fV4 _ »-' 1*5 — O'. r- 00 03 9) n cc £££^ « 0> O 00 O 00 ID r~ o >OtJ« do' 10 S 2 ^^ Ok"* • • <»>ao o oo* Oi (N r^ f»; ^ r^ 0^ X O O ID -« ID 'ij' 'tOf^lDO^'^t^OO'tt^' 3\'«tO>OO00^CNnO( >0OWOOiDlD^<-i\0<-i o o» 00 ID t^l O t^ ~ 00 X 1^ ID CN X O ■*-< vO — « fN t^ r>. o> X *-< X ID ID 1* o (N X — o o '* fN ID O ID ID «N EO SO CO CO ^^£^ ID r>. .-I fn «a> t ID t^ Tf fN CO f*5 ID f^ \00 w c o X fN^^^-O'*' — r»5 O >0 — ID X 'i' *« 0 0» TfX O* "H O tN t>. fN fN X ID fN O fN Xr^ O — ^vOt^iDt^OsOOt-^iD— . t^CNt-.-iOC>OfNfNXt^ 0>OOiOO>Df*5'»i<.-in fN r^ ID f^4 ro O <*> fN ro O O O f^l t^ O "t •" ID <*5 X ID ^* <*5 '<• *> ID ^ fN fN fS X ' ID r>I X r^ Ov -t 1 »0 •-< f^i Tf ir; — 1 ID r^ f»; ■C "-I X dx en CO X3^ t~-0 10 ^ fj X -" -H ID MID X o ^ >o O^ o r^ O* 0x0 O Oi •-< f*5 "-I Oi^-HfN-0'tOr^iD fC-^iDfNOXOS'^iDt^ '^•-•XCO'*'0't-<-<-« X X t>. ID O f^ C c^i c^i ID t^ « rr X ID O f«l — r^ rr) X fN •-< ro 0\ r»5 r- ■^ CO CO in CO ID ID fO fN ro O ID -< r« ,.N («) •-■ id"^ fN ID t 49 ID — C ID •-1 fN c o CO X) CO CO (N o- ID PO fN m C (NC>'f!^'f30x'^ f^iOfN-o^^irjPD X — o d — X CO CA CO I fN CO O «D go n ■*-> C6 e > •Stj St3 f CO u CJ u y Q, CO CO - v« O 3 o «J '^oj in 4^ m Ji |o 4; C ^ •^ -> -J CO X ~ o 0] ac u CD JT ■4-t o c IL> > n ■o c o CI (V ce CO O 0; ~ 4; Vr ECO - ^ "^ aj ^ CO 3-0 V >. >.'o . X3 *- ^ en ; 5 3 3 M J 3 O O M en "T3 3 0) « 3 c CO o C O 3 en i; CO Q T3 !-• c H "O (o ^ '^ O 5 t N =>"*■ C0t3 . c 01 CO en rt r- aC CD C J2 wwhS be o c ^ "•'^ 0.6 c O-TJ c ">2t3 en OJ Sj V I- I-. ■5 U N J^ O 4; ? 3 o > a c. ra -3 Cifi O ti I- iH OwWUOhCO vc -^ 0. CO >. E-0~ '-n 4) 3 M •-*j O M (o « D. o . en— • -^ >-WroC — ^X3 3 ^;^oc • 3-3 3^ £ a -_3 "^ e^~ ^ or =" 5 ID|^ O;-- - - cr 22 t - to tn en ^ O C C W \6cca6 ^ o> o< O^ [^ / Cost Accounts on New York Farms 91 The feed per dozen eggs averaged 9. i pounds, but this feed, together with feed picked up around the farm, produced 51 surplus fowls for each hundred fowls kept. The very high cost of grain resulted in a decrease in fowls each year. The data on feed are given in table 56 : TABLE 56. Feed for 7228 Head of Farm Poultry, Including Feed for Young Stock, 1915 to 1918 Mash: Alfalfa meal Barley meal Beef scrap Bone meal Brewers' dried grains Buckwheat middlings Corn bran Corn feed Cornmeal Gluten Hominy Meat scrap Ground oats Oatmeal Linseed oilmeal Rye middlings Tankage Wheat bran Wheat feed Wheat middlings Mixed mash Total mash Grain : Barley * Beans Buckwheat Corn and cracked corn Chick feed Oats Rye Speltz Wheat Other mixed grain Total grain Total mash and grain Succulent feed: Apples Beets Cabbage Potatoes Total succulent feed Skimmilk Total pounds 1 1 9 25 100 200 ,666 449 600 10 525 50 ,958 ,785 800 ,469 ,716 140 190 200 500 ,639 ,405 ,969 ,128 66,499 23,685 300 8,742 158,622 4,450 34,049 728 40 95,433 18,496 344,545 411,044 250 1,620 5,170 480 7,520 70.807 Per cent of total mash and grain 02 0.05 41 11 15 13 01 1 21 68 19 1 33 42 03 05 05 0. 12 2. 35 34 2. 43 6. 10 16.18 5 76 07 2 13 38 59 1 08 8 28 18 01 23 22 4 50 83 82 100 00 Per cent of total succulent feed 3.32 21.54 68.75 6.38 100.00 14 00 O H On H O ;^ O oj Cd o u a X H O en H Z D < d O (X. 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O rt -i^C - « 2 3 ^ ,M sn O fl -J -s , » >«€ C u u u Cost Accounts on New York Farms COMMERCIAL POULTRY 93 For commercial poultry flocks, separate accounts were kept with mature poultry, with the raising of chicks, and with incubation. Twentv- three accounts with mature chickens were kept in five years. Some farmers who had more than one flock did not keep roosters in all the flocks. On the average there was one rooster for about 29 hens I he average e^rg production per hen in different vears varied from 72 to 84. This average is based on the average number of hens in the inventories. If based on the daily average number of hens, the production would be higher. The data for mature poultry are given in table 57. The grain and mash fed per fowr varied from 53 to 72 pounds in the diflerent years. Many of the flocks obtained considerable feed about the buildings. The grain and mash fed per dozen eggs produced varied from 9 to 12 pounds in the diflerent years. The detailed list of feed used by mature commercial poultrv is shown in table 58. Of the total grain and mash used, 64 per cent was whole grain and 36 per cent was mash. Corn and wheat were fed in nearly equal quantities and constituted more than three-fourths of the total whole grain fed. h TABLE 58. Feed for 150.2 Axim.\l Units of Mature Commercial Poultry 1914 to 1918 Mash : Alfalfa meal Barley meal Barley feed Bone meal Brewers' grains. . . . Corn feed Cornmeal Distillers' grains . . . Fish scrap Gluten Hominy Meat meal and meat scrap Ground oats Linseed oilmeal .... Red-dog Rye feed Wheat bran VVheat feed Ground wheat Shredded wheat . . . Wheat middlings. . . Mixed mash Total mash . . Total pounds 1,150 1,721 300 1,060 319 100 25,780 540 100 15,838 14,853 53.269 5,484 12,590 6,140 100 63,723 8,403 1,789 1,534 47,857 84,981 Per cent of total mash and grain 347,631 .12 .18 0.03 11 0.03 0.01 2 65 06 01 1 63 1 53 5 48 56 1. 29 0. 63 0. 01 6. 55 0. 86 0. 18 0. 16 4. 92 8. 72 35.72 94 Bulletin 414 TABLE 58 {concluded) Cost Accounts on New York Farms Grain: Barley Beans Buckwheat Corn and cracked corn Oats Rye Wheat Other mixed grains. . . Total grain . . . Total mash and grain . . . Total pounds 54,178 300 1,884 241,068 70,355 448 234,653 22,711 625,597 973,228 Per cent of total mash and grain 5.57 0.03 0.19 24.77 7.23 0.05 24.11 2.33 64.28 100.00 Succulent feed: Green alfalfa Apples Beets Cabbage Potatoes Turnips Total succulent feed Milk: Buttermilk Skimmilk Whey Total milk Slaughtered farm animals: Cow meat Sheep and lambs Calves Horse meat Bones from butcher Total meat Total pounds 2,000 2,000 119,515 15,579 1,860 1,200 142,154 Per cent of total succulent feed 1.41 1.41 84.07 10.96 1.31 0.84 100.00 46,177 84,470 7,000 137,647 600 50 100 3,940 92 4,782 The costs of incubation for three years are shown in table 59. The costs per chick hatched varied from 8 to 16 cents in the different years, and the percentage hatched varied from 32 to 54 per cent. Since day-old chicks are bought and sold, those not sold were trans- ferred to the chicken account at farm sale value. 95 TABLE 59. Costs OF Incur .\TiON, 1915 TO 1917 1915 (2 farms) 1916 (2 farms) 1 1917 (4 farms) Quan- tity Value Quan- tity Value Quan- tity Value Charges: Inventory of incubators. . . Eggs purchased and trans- ferred 5 25,264 1,877 361 17 $607.50 694.45 183.40 217.18 15.86 18.62 25.36 35.09 93.82 2.63 0.75 31.86 8 2,560 87 12 S180.00 50.70 6.90 8.20 .10 5.83 26.33 2.00 0.59 1.96 11 13,876 268 11 $654.00 443.42 10 so Chicks purchased Hatching hired Equipment purchased .... Fuel for incubation Use of buildings 13.48 35.17 3 5 44 Insurance 1.08 31 27 Interest Human labor (hours) Horse labor (hours) Use of equipment Other costs 93.61 2.14 0.62 Total charges ^ $1,926.52 $282.61 $1,320.73 Credits: Inventory of incubators. . . Chicks sold and transferred Custom hatching Infertile eggs sold 5 15,600 $596.00 1,760.81 8 1,242 S178.00 119.80 11 4,407 480 S597.00 555.19 22.37 10.76 Total credits $2,356.81 $297.80 $1,185.32 Loss . . $430.29 54.3 $0,084 $15.19 48.5 $0,084 $135.41 Gain Percentage hatched SI 8 Cost per chick hatched $0,157 Some of the men kept the incubation and chicken-raising accounts as one. The costs of raising chicks are shown in table 60. Usually these accounts were closed about November i and the pullets were then trans- ferred to the mature-chicken account. The costs of raising pullets above the returns from sales averaged from 56 to 97 cents in the different years. The total grain and mash used per chicken raised varied from 12 to 15 pounds in the different years. I ^ ! - "-MBMrilF'tf' 96 Bulletin 414 TABLE 60. Costs of R.\ising Young Poultry, 1915 to 1917 Charges: First inventory: Eggs for incubation . . Special poultry equip- ment Total inventory . . . Chicks purchased and transferred Eggs purchased and trans- ferred Hatching hired Equipment purchased. . . . Grain Mash Succulent feed . . Milk Other feed costs. Total cost of feed. Hay and straw for litter . Fuel for brooding Use of buildings Medicine and drugs Insurance Interest Human labor Horse labor Use of equipment AH other costs Total charges . Credits: Inventory of special poultry equipment. . Broilers sold and trans- ferred Day-old chicks sold .... Cockerels sold and trans- ferred Pullets sold and trans- ferred Equipment sold Eggs sold and trans- ferred Manure produced Total credits. Loss Gain Grain and mash per chick- en raised Net cost per pullet raised . 1915 (3 farms) Quantity 720 6,858 576 36.829 lbs. 21.147 lbs. 2,000 lbs. 2.168 hrs. 109 hrs. 1.901 357 2.757 1 1 tons 11.6lb8. Value $ 12.00 1.017.75 $1,029.75 696.70 10.08 60.49 $611.04 383.45 2.70* 17.07 46.71 $1,060.97 7.70 47.80 20.62 3.75 0.50 74.09 563.46 16.87 4.79 56.22 $3,653.79 $1,006.25 780.57 299 . 66 2.280.60 6.00 22.50 $4,395.58 $741 .79 $0.56 1916 (6 farms) Quantity 1.000 1.976 3.344 29.448 lbs. 11.376 lbs. 13.620 lbs. 2.000 lbs. 1.785 hrs. 207 hrs. 806 343 122 1.838 36 15 tons 14.8 lbs. Value 55.00 504 . 30 $559.30 407.62 208.25 209.90 $547.26 215.07 35.70 4.69 $802 . 72 5.00 38.85 31.16 0.25 0.30 31.70 540.14 34.48 10.22 0.77 $2,880.66 $ 702. 30 341.78 48.68 104.71 1 .405 . 96 20.00 1.50 31.00 $2,655.93 $224.73 $0.89 1917 (6 farms) Quantity 4,423 2.475 30,466 lbs. 18,538 lbs. 1.630 lbs. 1 .446 hrs. 118 hrs. 1.769 247 136 2.120 168 22 tons 12.2 lbs. Value $809.60 $809.60 536.02 100.29 45.55 60.23 $978.61 479.48 0.98* 8.00 6.66 $1,473.73 38.84 34.81 1.45 0.15 38.90 515.21 23.25 6.71 10.09 $3,694.83 $ 746.00 629.68 40.70 178.92 2.358.30 7.32 45.50 $4,006.42 $311 59 $0.97 *Charge for seed for barley, oats, sweet corn, and swiss chard, planted in the hen yard. Cost Accounts on New York Farms TABLE 61. Concentrates F"ed Young Poultry, 1915 to 1917 97 Mash : Bone meal Buckwheat middlings Cornmeal Gluten Homcoline Hominy Meat scrap Ground oats Oatmeal Oat flake Linseed oilmeal Red-dog Wheat bran Wheat feed Wheat middlings .... Shredded wheat Other mixed mash . . . , Total pounds Total mash Grain : Barley Chick feed Corn and cracked corn . . . Oats Rice Wheat and cracked wheat Other mixed grain Total grain Total mash and grain 1,363 50 5,548 301 1,230 1,860 9,413 326 310 137 366 985 15,058 1,400 6,986 2,700 3,028 51,061 Per cent of total mash and grain 0.92 0.03 3.75 0.20 0.83 1.26 6.37 0.22 0.21 0.09 0.25 0.67 10.19 0.95 4.73 1.83 2.05 34.55 I u i 96,743 147,804 3,275 2.22 3,932 2.66 24,782 16.77 6,284 4.25 6 50,929 34.46 7,535 5.10 65 . 45 100.00 HOGS Many of the farms had no hogs. As a total for five years, twenty of the accounts included only i brood sow, seventeen included 2, six included 3, three included 4, one Included 6, and one included 7. The average for all farms having hogs was 0.9 brood sow per farm. Much of the feed of hogs was waste products, some of which was not counted as of any value. In 1914 and 191 7, the weight of pork produced was determined with approximate accuracy. In 1914, the hogs averaged 187 pounds live weight at the time of slaughter, and in 1917 they averaged 191 pounds. Ihe grain fed per 100 pounds of live hog produced averaged 484 pounds in 1914 and 413 pounds in 1917. This is in addition to succuleni feed, milk, and dry forage. The data on hogs are given in tables 62 to 67: 4-, 98 »-( O H 0^ 75 O o a: O b< en H Q u Q Z (A o < u < c 9 Vm •-• — -» c "(3 > 03 '00 c 3 a m i) 4-1 3 C rt »=> > «-« a.^ J^ C rt -H i; p c nj 3 a ^ Vm — O Z3 > c 3 a CO V «J 3 c 03 =0-3 > Sm Sp '00 ffi c 2 O c i?^ *.*^ --^ ''^ p _3 > Bulletin 414 §S8 g r 00 l 10 <*5 10 «1 O "- «/^ 00 "^ C> 00 O^ -* «-i IT) U1 0> 1*3 O »0 O O »>• O I') ^ I/) -* fsi Tt O 00 tN 1/1 u^ 00 r^ ^^ ir> 1/1 ■rt ■rf rf >o <*) >0 a< fN f*5 't f'l O «s ifluiio f»)f») ^^ -* t^ CS fN r- -H ^H ("1 10 ui >0 Ot^ vO On f<^ f^ fM ^N *-« ^-H •* — (N ©• O^ 00 «o CMTffN 00 fO-- 000 ID m «» 1/1 — «» OfNO 00 o ui o (D (0 CO ca ^^^^ * ^ O 10 00 vr O (M fs » «« O — « t>r «N O' X JQ O q CO 0: •4M> 888 1/5 O "-^ f*; ■•-1 cvj O o in >0 O* O 00 n I > t^ ^ o >o O t>> I -H r^ t*: m 00 m (N CT'0^«/^f»3^"P^)cooo»« o >o -< »^ 00 't o — < f^ tx. -< O tN «" IT) r^ —I en c r^ O 00 8 00 00 IT) 1/5 10 tN rf (N O O O lOt^O O »0 O CN O t^ O — C t^ tN «* On ui Tt t- 00 «0 -« — 00 — f^I tN «-<" «» tN 03 w to n «r^ o o " t^ o o 00 •^t^ o O ^ tN f^* o On 00 00 CO o q tN JSJS W100 f»5 t fT tN 00 to O o ^ ceo 000 ood 1^, r>. On ** ' ~- 2 Tt r~ ir, t^ On tN U1 tN .510 177 wb4 tN (NXrrTf — CiONOONU") tN f«1 NO tN O «-! tN fOi/-, X -" tN NO oc 00 On PTJ tN 00 Cuo rt r- ■* f*> IT) to xo On r>. u X 'i'lfl PM NO On •^ tN NO On-^ *x f<1 tT) «» t«1 to •» «» «» On '*5 in (o — O XX tN X tN X" — o 03 o tN c »o X XO in o o ■* Cm — «in 01 c m o NO *J On 000 O O m O »*• r^ t^ tN -t" NO O «o On * X U1 tN tN tN (N (N 1 tN tN 1*5 «n d tN «•) \r. O ' I O in in ^- NO -< t>. 1 in tN o m o tN m ^ NO •-< O •1 ( ^ •-■ NO •-> 1 tN : O" O — r^ I !N — f»3 tN iin -« 0( 0( m inr^ t^Om 000 —On C NO O r^r^ r~ Om c; rn •— tN On© O'_^0n t*5 '* f. m tN ^fN On \r) ^ f^ tN m tN in m :S5 X t ■^ tN Tj<_q «-4 nO tN « O s 00 tN CO i NO tN 03 CO X — Xt^ ^ tN tN tN m X' m C o 4-> o< o< r^ X m "- On (NO tNin o O NO m m X -H ■*o tN O m X m NO >0 tN I -r \rt X NOO «•> CM O 8 — ONOt^-X<*3inO ONint^t*; — —cint'i NO tN — ONt^O 'T NOO tN tN in<*3 Oi rOfNTf.-i.iM On U1 oc c ooc o in tN tNJ^ in C U-) O tN occ m — tN t^ "t o tno ■* Tf X — .-c NO NO — ■* tN c p: 3 a fn m o On ■ X '»n in 0) O] — On t^ — ONin >0 tN o NO vn 01 O tN W 03 JS.JC ONin O tN m t» c o ON ^ lOfN u (C ID u O C «/ > ce .. c •- - 03— rt J C > o H |£c^( 9) tJ '-0 SO o 1^ OSQ T3 2 p o_o a; tl. 3 3 ^ y «-> r!" o en ^ 3 tfl C/3Ch o o '0 '•5 a; TJ to ^ oj'O 4> — (KS o O I, .^ c "r o) C — 5 4; c« aj'7;z; c a; =■0 3 u C I, •o-r o 4^ Si? i* c c ^ " *== (0 oc x: o o H " -^ 3 o !fe' ~ u o 4-> c > c o p. ••0 ■ (U :o c ^ 2e 03 bc O x: u ^ 5f c to _ ». T3 4< .H 3 "« o 5 XJ o &. CJ P <» 3 y Mrt 3 "" ^ C o o T3 o u o X o^ c ^ 81 0. 13 0. 09 0. 76 0. 46 3. 15 0. 31 0. 14 1. 11 2. 48 3. 29 0. 77 20. 97 0. 47 3. 42 0. 03 98.89 1.11 100.00 I i lOO Bulletin 414 Cost Accounts on New York Farms lOI Total pounds Per cent of total Silage: Corn 7,500 4,000 33,385 32,250 12,500 100 16,640 8,000 2,000 600 600 6.38 3.40 28.40 27.43 10.63 0.09 14.15 6.80 1.70 0.51 0.51 Pea vine Other succulent feed : Apples Beets Cabbage Carrots Potatoes Pumpkins Rape Roots Sq uash Total succulent feed .... 117,575 100.00 TABLE 65. Milk Fed to 9().5.S Animal Units of Hogs, 1914 to 1918 Total pounds Per cent of total Whole milk 138 15,159 425,373 60,560 0.03 3.02 84.87 12.08 Buttermilk Skimmilk Whey Total milk 501,230 100.00 TABLE 66. Dry Forage Fed to 90.53 Animal Units of Hogs, 1914 TO 1918 Total pounds Per cent of total Alfalfa 1,500 1,700 12,000 9.87 11 18 78.95 Mixed hay Cornstalks Total drv forage 15,200 100.00 — ■ — . TABLE 67. Bedding for 90 5. S Animal Units of Hogs, 1914 TO 1918 Total pounds Per cent of total Straw: Barley 3,653 1,000 18,467 1,400 38,110 25,190 3.97 1.09 20.06 1.52 41.41 27.37 Buckwheat Oat Rye Wheat Mixed Total straw 87.820 2,000 2,220 95.42 2.17 2.41 Other bedding: Bean pods Shavings Total bedding 92,040 100 00 SHEEP Results for sheep for three years are shown in table 68. The number of accounts is too small to be conclusive. In one year there was one account that included 79 ewes, and four accounts with from 43 to 49 ewes are included. The others had smaller numbers. TABLE 68. Charges and Credits for Sheep, 1915, 1916, and 1918 Charges: First inventory: Ewes Bucks Other sheep . Total inventory. Sheep purchased Grain Dry forage .... Succulent feed. . Pasture Other feed costs. Total feed . Bedding Use of buildings Veterinary and medicine Shearing Wool twine Insurance Interest Human labor Horse labor Use of equipment All other costs Total charges . Credits: Second inventory: Ewes Bucks Other sheep. . . . Total inventory . . . Sheepand lambs soldand used on farm Wool sold and invento- ried Manure produced Total credits. 1 -OSS . (iain. 1915 (7 farms, 49.51 animal units) Quantitj 214 7 75 296 179 13.158 lbs. 131,900 lbs. 107,040 lbs. Value $1,589.00 73.00 375.00 $2,037.00 844 . 37 $198.75 605 . 55 283 . 60 279.81 4.03 45.600 lbs. 1.078hrs. 72 hrs. 254 8 88 $1,371.74 124.60 105.93 2.75 37.45 2.91 55 119 66 280.17 11.15 3.16 0.77 $4,942.21 350 282 $1,992.00 112.00 645 . 50 2,238 lbs. 233 tons $2,749.50 1,576.37 657.47 284.10 $5,267.44 $325.23 1916 (2 farms, 8.32 animal units) Quantity 65 2 6 73 108 7.966 lbs. 29.150 lbs. 25,000 lbs. Value $612.00 23.00 25.00 $660 00 947.49 4.250 lbs. 276 hrs. 77 hrs. $138.48 141.45 83.98 23.56 1.70 $389.17 10.62 13.53 0.25 1.45 29.26 83.52 12.83 3.80 97 7 99 96 839 lbs. 76 tons $2,151.92 $970 00 70.00 $1,040.00 716 65 266 . 90 95.00 $2,118.55 $33.37 1918 (4 farms, 17.4 animal units) Quantity 118 3 Value 121 1.5 6.511 lbs. 72.300 lbs. 36.476 lbs. $1,550.00 55.00 $1,605.00 41 25 $173 09 5 73 00 99.87 237.32 2.98 6.750 lbs. 623 hrs. 98 hrs. 120 3.5 123.5 62 865 lbs. 76.25 tons $1,086 26 26 . ?>l 39.27 8.35 11.25 2.55 1.12 99 27 246.52 22.14 6.98 9.95 $^206. 24 $1,633 CM) 7 1 . (M) $1,704.00 822 75 622.,<8 126.38 $3,275.51 $69.27 The data on feed and bedding for sheep are given in tables 69 and 70: \ «f If- I "4 T -■— ■—.JHNf 102 TABLE 69. Bulletin 414 Concentrates, Roughage, and Succulent Feed Fed to 75. 23 Animal Units of Sheep, 1915, 1916, 1918 Concentrates: Barley Beans Corn and corn meal . . . Cottonseed meal Distillers' dried grains Hominy Oats and ground oats . Oilmeal Wheat bran Wheat middlings .... Mixed feed Total concentrates Roughage: Alfalfa hay Mixed hay Bean pods and bean fodder Corn fodder and cornstalks Oat straw Wheat straw Total roughage . . . . Succulent feed : Corn silage Pea-vine silage Beets Cabbage Potatoes Total succulent feed Total pounds 4,304 380 4,788 540 1,077 1,330 11,402 424 2,800 275 315 27,635 Per cent of total concentrates 15.57 1.38 17.33 1.95 3.90 4.81 41.26 1.53 10.13 1.00 1.14 100.00 37,033 113,900 70,417 3,000 3,000 6,000 233,350 133,000 10,000 1,500 23,476 540 168,516 Per cent of total roughage 15.87 48.80 30.18 1.29 1.29 2.57 100.00 Per cent of total succulent feed 78.93 5.93 0.89 13.93 0.32 100.00 TABLE 70. Bedding for 75.23 Animal Units of Sheep, 1915, 1916. 1918 Barley straw Oat straw Rye straw Wheat straw Mixed straw Total bedding Total pounds 1,250 7,600 400 21,600 25,750 56.600 Per cent of total 2.21 13.43 0.71 38.16 45.49 100,00 Cost Accounts on New York Farms 103 COST OF PRODUCING CROPS Labor requirements on crops are given in tables 14, 18, 19, 20, 29, and 30. The area grown has an important influence on the economy of production. The relation of area grown to other factors is shown in tables 71 and -ji. The yields are larger and the labor is less with the larger areas. To some extent the areas are results rather than causes. If the land grows a large yield with a small amount of labor, there is a tendency to grow a large area. TABLE 71. Relation of Area of Silage Corn Grown, to Costs and Other Factors, 1919 Le=>s thai 10 acres Number of farms Acres per farm Hours of human labor per acre Hours of horse labor per acre Cost of manure and fertilizer per acre Total cost per acre Yield per acre (tons) Cost per ton 10 acres or more TABLE 72. Relation of Area of Potatoes Grown to Costs and Other Factors 1919 Number of farms Acres per farm Value per acre Cost per acre Yield per acre (bushels) Cost per bushel Profit per acre Less than 4 acres 13 1.8 S131.62 S99.40 69.7 $1.43 $32.23 4 acres or more 8 7.9 SI 73. 37 $118.04 107.7 $1.10 $55.33 The comparative costs of growing a unit of net energy (therm) in mangels, silage, and hay, respectively, are shown in table 73. The cost TABLE 73. Cost of Producing a Unit of Net Energy in Mangels, Silage AND Hay*, 1917 Number of farms C ost per acre Weight of crop (pounds) Weight of dry matter (pounds) •Net energy (therms) C ost per unit of net energy . . . Mangels 6 SI 04 11,010 1,035 625 SO. 17 Silage 18 S45, 9,600 2,525 1,526 SO. 19 03 Hay 31 $19.31 3,440 3,019 1,413 $0,014 *Net energy values as given by Armsby were used in making these calculations. i> 104 Bulletin 414 Cost Accounts on New York Farms 105 of net energy in silage is double the cost in hay, and the cost in mangels is nearly six times the cost in silage. The yield of silage corn was low that year, but in a normal year the same principals are shown. Mangels are an excellent feed, but they are so expensive to raise that very few are raised for dairy feeds except when advanced registry testing is being done. Silage is so valuable a feed that even at the high cost it is desirable for feeding to cows that give milk in winter. This explains the situation show^n in the Broome County survey 2 2 — -that the profits from dairies w^ere increased by feeding silage to cows in winter dairies, but were decreased if silage was fed to cows that were dry in winter. The costs of producing various crops are shown in tables 74 to 88. Averages are for all farms. For example, some farms did not use twine with corn for grain, hence the twine is less per acre than the amount actually used. Alfalfa seed is per acre of alfalfa harvested not the amount of seed sown per acre. If the alfalfa remains down for four years, the seed per acre will be one-fourth of the rate of seeding. A detailed analysis of the costs of producing potatoes is given in Memoir 22 of this station. ^ 3 A detailed analysis of costs of producing canning-factory crops is contained in Bulletin 412. 2< 2* An economic study of dairying on 149 farms in Broome County. New York. By E. G. Misner. CorneH Univ. Agr. Exp. Sta.. Bui. 409. 1922. * 'An analysis of the costs of growing potatoes. By D. S. Fox. **An economic study of the production of canning crops in New York. By L. J. Norton. 1923. it, < < O z u D Q O X C u. 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X k> >*- to o XI cJS ca C ca 3 O a./ i) " (U - ^ en k. 3 c C3 ^ E 4J k" W CD 00 •5 09 bfl c 3 X2 cflx; ■3 en c fa c — c c c:; 0; en J, - "" )r «^ O ° en 4J _ cc .Sx x: ■" en 1. 0; en CD kH o J3 x; jrx: J2 enx; C ■*- •— k. >- CU x; o HO k.. o XJ to en ." cfl E «'5 go u ^ p -, en-- o o cr k- o < en O O Ul C ■? o k. be o H fe 112 Bulletin 414 Cost Accounts on New York Farms 113 "« •« S -J CQ < ce 00 0/ O O 10 > — o < c a 3 O 000 do o d 00 ■ • 0^ »H 10 > O 00 O r^ 10 fN ro ro t" fN -^ i« fN 00 >0 P^l (N •* O •* <*5 ^ »-< lo fN « C> f^ COO ood o . j^ Tf « «*) f^n O >0 »-{N»H»<\0000 c (d 3 a JZXi dd to vO . . — O •* O o> — o "a > >0 00 00 u^ ■ • — ri lA) 00 o> — c > u^ 1/^ r~ fN (N C COO I/) ^ "5 »-«'f^O>ioi/^iCiO '-' «0 •"»• ^ O t^ * o o o -; « — II c 3 a • CO ^ ll J3 ii 00 ,-1 vC O >0 0\ f^ 15 > t^ -« r- •-I CN O d d 10 iOt-.«*5rooOO'*'(N »«ooot^''j' S::! rt2 32 3 cc - 0) P 5 — I c. en 2 •— CC w C ^ oc 4; f (T C »: o.a=3f tn 05 i: i_ en 4^ C C'- =• ^ x:_ „ ■" c 3 § u. •.. i -c c •"—^ n i c ^++ E ^g (Ij «J 4J O la (fl 3in!r *- 3 w. rt u t c a^ X be c CO 4) "« G x: CO u &e I- a o a> tfi x: >. •*^ C c. en E c to 3 a 0> I/) _3 > C «! 3 a o ■ ■ «00CiO > c ca 3 a ID 00 0^ l« • - "^O W«^ o> »< t--. > c 3 a •,». . . •^ 'OO vo 0> f»5 > c 3 a »-i (J 4. •3 H 03 4; ? -1 t^ ^- 4) 3 c O >2h< • S 02 o 't «o f*3 \o (S) "^ooS clgo 0 P>< o«« >-» CN •T £ Jo PC 0( o> ^ >-■ O r~ •-< — O -"to . c 00 o ~-' ~m "^ tN O O *OiO O 00 o <*5 -t be .5 T3 on cfl ^ E •—1 4;.-3 03 to J3J= o_ — 't^ >O'^00 CM vCOOOf^ ^ fs r^ O «/5 J3 00 O) J3-G 't fN ^ >o<^ O So <6<6 PCO O-^ do o p<> >ooo a> vo o> 't ''lOO in 0\ >0 ID « f~. 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Costs per Acre of Producing Peaches Year 1916 1 Q 1 "7 Number of farms 4 27.5 6.88 ly 1 / 4 28.7 7.18 Total acres Acres per farm Quantity Value Quantity Value Costs: Growing: Trees 4.0 $0.35 0.6 $0.07 Manure: Value before hauling 0.5 hr. 0.8 hr. 727 lbs. $0.45 0.14 0.13 0.04 0.76 1 3 hrs. 2 . 2 hrs. 2.216 lbs. $1.68 0.47 0.44 0.13 2.72 Human labor Horse labor Equipment Total manure Spray materials 11.1 gal. $1 00 $1 47 Use of buildings: Interest . . $0 33 06 0.01 0.14 0.54 $0.05 0.01 Taxes Insurance All other 02 0.08 Total cost for use of buildings Use of land: Interest $11.01 1.83 2.07 14.91 $8.35 1.63 2.36 12.34 Taxes All other Total cost for use of land Interest 75.4 hrs. 32.6 hrs. $0.15 22.79 5 43 1 61 0.12 0.5 91.5 hrs. 28 . 3 hrs. $0.27 0.18 32.61 5.57 1.60 16.24 Meals for pickers Human labor Horse labor Equipment All other growing costs Total growing costs $47 . 66 $73.15 Marketing: Human labor 3.1 hrs. 5.0 hrs. $0.92 0.83 0.25 7.32 0.17 9.1 hrs. 15.5 hrs. 0.7 hr. $3.25 3.05 0.88 0.06 0.31 ■; ^0 Horse labor Equipment Automobile Motor-truck Barrels, baskets, and containers All other marketing costs 0.09 Total marketing costs $9.49 $12.94 Total costs 69.5 bu. $57.15 58.61 0.82 0.84 1.46 0.02 0.14 0.32 164.7 bu. $ 86 09 Yield per acre Value of crop per acre 156.78 0.52 0.95 70 69 0.43 08 Cost per bushel Value per bushel Profit per acre Profit per bushel Cost of marketing a bushel Returns per hour of human labor 1 06 Cost Accounts on New York Farms TABLE 85. Costs per Acre of Producing Pears 125 Year 1914 1916 1917 Number of farms 1 1 1 3 15 82 5.27 4 Total acres 17 82 Acres per farm 4 46 Quantity Value Quantity Value Quantity Value Costs: Growing : Trees 6.6 $1.00 Manure: Value before hauling. . Human labor Horse labor 3 . 1 hrs. 5 . 3 hrs. 4.804 lbs. $2.96 0.92 0.86 0.26 5.00 1.8 hrs. 3 . hrs. 2.974 lbs. $2.26 0.63 59 Equipment 17 Total manure 3 65 Green manure $2.75 5.89 $6.53 Spray materials $8.34 Use of land: Interest $3.17 0.50 0.77 4.44 $8.66 1.44 1.63 11.73 $8.18 1 60 Taxes All other 2 31 Total cost for use of land 12 09 Interest 179.0 hrs. 93.0 hrs. $5.42 44.89 14.69 4.59 86.5 hrs. 43 . 5 hrs. $26.15 7.25 2.15 0.58 3.1 89 . 9 hrs. 36.9 hrs. $0.27 1.10 32 04 Meals for pickers Human labor Horse labor 7 27 Equipment 2 10 Automobile 69 All other growing costs . . 0.25 Total growing costs $82 67 $60.39 $67 80 Marketing: Human labor 18.0 hrs. 35.0 hrs. 130 $4.51 5.53 1.73 23.30 0.7 hr. 1 . 1 hrs. $0.21 0.18 0.05 1.81 0.53 8.0 hrs. 14.1 hrs. $2 85 Horse labor 2 77 Equipment 80 Automobile .^6 Barrels, baskets, and con- tainers All other marketing costs 1.42 Total marketing costs $35.07 $2.78 $8.20 Total costs 255 bu. $117.74 99.66 0.46 0.39 -18.08 -0.07 0.14 0.16 83.3 bu. $63.17 75.83 0.76 0.91 + 12.66 + 0.15 0.17 0.45 91.5 bu. $76 00 Yield per acre Value of crop per acre Cost per bushel 91.86 83 Value per bushel 1 00 Profit (+ ) or loss (-) per acre . Profit ( + ) or loss (~) per bushel + 15.86 + 17 Cost of marketing a bushel . . . Returns per hour of human labor 0.09 52 I 1 ; 126 r/i U O H < H O a, o u Q O 3S cu O 06 .U < on a en H tn O U vO 00 W J pa < V _ c 3 a X Of- ^ fN ^ r^i 3 "(3 > c 3 Ov «N f») > c 3 o in VO • • O. rN »*5 3 > c 3 a X rr IT) _i f^ 0\ O O" f^ *^ 0; > c 3 a _• r<) 'H t>> o> »-• ^ 3 > C 3 CO ° t ^ k, u 4; 0/ cd 0< I- g ca 1- 4; 3 O O Bulletin 414 . B CO O t^ 00 (6 CO si Tfvd 00 en 09 • 00 ■« — f*? o 00 1^ — ui 0> O — »H tN fS ioo>oo ro Ov 00 0> Ov «rt -< »-i >0 "5 1^ fN f^l O CN 00 f^ t^ r-i ro 000 f^ — O ^f*! — o *** <« lO O »-' t^ r^O'^00- O \nO en tn X j5x: — 10 >o en en u t-. jsx: J3 «00 i« Ooo r^ « f»5 rt OOi/^O «/) 1/5 ^ ^ f*) »H ■^ r»5 f*5 rn u^ ^ -H O 00 o — O ts r- r^ 10 O 0\ 00 — O ic 10 oddo — t^ fN Tf f^ 1*5 O "-^ "1 »0 ^ lO lO t^ O ^ CN t^ O^ O f^ 00 f^ ''^ •» (N »-i 00 O VO ^^ tn cc I/) ^ ro •-< <^ O f^ o OfO vO •«i"0> 0> C^) -H f*5 10 fi »< ^« o *o (N <*5 — o d-- «^ O' fN »- 1*5 lOC O 1^00 00000 ^ 00 ^ f^ ■«f 00 >o t~. re tN »-< t>- O fN « r^ -H O •-H —1 O f»5 «» CN -^ OOv o CO m n J2 X> 00 r- •* fN fvj ^H 00 re CO CO CO CO JSJi £ £ . ■»»< — VC '^ to CO »-< re oooo •<< fN fN re o 00 »o 1/1 re 00 Tf a* -t a o ID O O re O 't r- "1 >0 re 10 uo •»»< reCO"* re O rvi X re O-hO vOO O — XOre O fN rn CO c x: X3 ■»-> ^^ *-( ^H «d 1 w fN 1 CO CO ui 0> re 10 CO re CO CO o/1 Ov O t-- t^ fN "-I r^ t OOrOX 00000 -^ -< O f^) iTj r^ •-• re TfO-HVO 1/1 (N -< le o Ore re •^ X O »- O fN re •» fN -< O "^ CN -H OX CO J3 CO X t^ fS re re X 10 CO 00 CO fN Tf >0 to 73 k< t-. x:j2 do X t^ 00 .St. §0 u CO be 4) C N U u g M C ed <; O = -S 4; — XI C ij (K 2 ^- 3 E c « =^ 3 . c to-— O o cr'^ CO Cfl CT3 ES c >, 4^ CO iJ u. U Q, bC c 3 XI CO DC c 3 X3 O o o *!: ■ t: x: ^ 03 gin i< 3 o t CO r- ^^ 13 !^ to ;r, *' O c (0 n O CO o H o c CO o X3 CO o 3 I- •»-' - o.^x:. 8» MS 5 '-' O C u ? £ X t-— c bu_x: ^ ,, S E ?■:; u ^ o CO Cost Accounts on New York Farms VO 00 w < i" _ m vO "1 "1 > fN re C CO 3 a 10 X • ■ -H OV Ov fS) Ov fN t^ > c CO 3 a U1 r^ ■ • ^t^ fN •* 0< CN re 3 lo > c CO 3 a 1/1 Xt^ lO ■ • -< Tf 10 m 0\ CN re _3 "cO > C CO 3 a X 0\ re re « (N CO > >. c CO 3 a TfO ■* • • ,_, re -Hl^ ^ T-i Ov lo > c CO 3 a fO a oj CO •5- X I- p CO (u CO z *■' I- 4; 3 o U n 00 x:.c — o dvo 3 fN t^ re Ov fN t^ \0 O i/> '^ "H o Tj-^OOO O fN X CN fN X XO-'-'C'^O-* O OXOre«-<-Hio re o> O — no O O ! re •>-i 1 X CO t-, l-i x:x: 3 X) re X O t^ CN •-H '-I >0 "-I O fN re 00 O O t— 10 fN ■<*< <* o re o X X VO On CN r^ re X t^ t-^ ^— ( ^, 1/1 •-* »— ( ^^ o 0-hO"1000 X X j=x: X re 3 XI X Xre VO -< X 1-^ t^ fN »-l O O —00 ooo o re o 10 10 CN Tf T-I fN VO •* Ov CNXt^OvOvOre fN fN in <^ O "-I O O O ' le X + +- X X Ul >-l x:j3 1/5 ■* 3 xa X X vO iC X re T-I fN VO vO— 000 ■^00 coo U1 fN VO Ov Ct^f^»-ireT-i(NOvX reOrer^X't'-iOrO T^O'tOOOvOOO VO VO . , X X u k. x;x: U1 CN 3 X) 10 ■^ •<* re t^ «/1 O d o VO CN X CN CNO'-iClOr^'-' 'f ■^■^re't'-'OO Ov 0v00"^000 ■ ^ col2 3 3 to -u *j ^ ^ x: -u X 0-- CO CO o o „ . o . - 2 — " CJ 3 4; c cox!x: CO M u. 2 B 4; 4; 3 5 .1 I 01 o CO CO 3 ^ - o o • ^ w *- ^ ^ ^+-+ '^ X o ■.-> -ti *^ k« 3 '-C =5 4-. 3 '— O O to *-> i CO li i- O *» 127 I •' I I 128 > a: o u Q O 06 CU b. O u 0« u < u en H cfl C u < 04 k" _^ * ■ tj ^ I/) >o > «N < c 3 a X o •>*•* * ■* ^ tN a > c a 3 a 0> fN 0> ^ 1> _3 > c 3 a f^ Ov rr> lO 00 a > c 3 a i« > C^ 30 00 O e 3 a U U 9^ S c ™ O; 3 o o Bulletin 414 a> to 00 9> CO GO J (0 lo-* \n «N ^ fS 2 ^U^fS oo t». ^ « nod 8rO r>jr»5 00 00 r-i (N o '*5 00 Ul 00 ■<♦ t^ Tf «-"'-' O 10 » "-i o c o «-■ O00«OO> fs O O 0> •* O -»!« ^ "^ ^^ !■*■ *-^ ^ *^ ^ (^ f^ o «o <*> o -^ o IT) -It f^ o O — -^OOO r^t — O 0^ . . c go BO O ££■" (0 OS cn £ £ 00 CM »« lA, d r>. •-• CO « CO m k. u o -- f*; (N ©■ o >£? — 00 <5 >Oi/^ •* •^ CT' U-) ^ « O 00 o o o d o 00 1/5 ^-f) -.0 «/l — O '^ o — o ■* — •t X fN 1/1 ■*o — o 1/1 -" Tj< I/) fM ro O 10 O fN r»l O «0 O (^ O (N i/j «o O O •-" >o ■"t 00 •^ fN « O "^ "^ t^ O CN 0> \0 » "^ f*> o 1/5 O O fN o^ d d d o d 5:8-2 I/-, — — X OOOOCOCtCio^-i ■* ^ CO o •*« o fN •* l~» o re SO 03 X3X5 m CO — X 1/5 (^ 10 X o^xoo (N ■»*< — ■r r^ X — ^ Tj- r*-> 00 — rv| — O O O >/) •^ o> (N| O O T) fS O "^ rf X fN O X X •-< o c r^ O '-' 10 C CN 000000 t ^ — CN X CO oi 03 00 jO £ •* •♦ 1^ C>4 CN CN «i4 10 CO CO ii It JGJS 0> '♦CN o*n -00 •- CN OC cn £C/5 go M G "3 4/ b . c •2rt 2 c E 4* i* 5 ?y ^ti ■z ^ u.^ r- rt 3 o Zf CO c 3 11 C H cn 01 CO M C 3 O ai 3 CO O cn — P^ n! cn iS o; tnt: c CU u c o Si-H^< , c _ ffl __ fc^ .■^ . ^~' "^ . . rt — cn J- tt O j3 cn CO .5x:x: f-l cn en M j; t ly i; J2 C " 4; 1- u cfl »- *^ c- o CD o JS- 3 3 an O U c o E oj OS O O c ■5 o o H 00 w ►J CQ < Cost Accounts on New York Farms , be •w rt o« •»-> k. • • c 4J Tj< "I >0 cti > CN a < a a-* od Si 3 9) ^ J3 CN I/) CN X X • • '-••'tO^CN 0\ HI a "(5 > o O C^) X C^ >0 O CNO XCN -H c'i O X ■^O »^fO C (N O O — »H CO «-i rj< rH ^-H O O O C 3 a 10 d 0= O 3 J3 to X) •^ O • O »-i 00 t^ • ■ ^ CN 0» Ov > odd CN o ^ 0'0>0ce0>'*'»t>00 OCNCN>0»0XOOC«^ X CO f*) CO O t^ »H <*5 CO -*oooo c cfl 3 a x:j3 CO in dd 3 c*) to O CO CN CO »-" CO 10 X O CN 4< 3 03 > »-( »-i ro ood 10 d o X o Tf »0 fO 1/5 CO X vO X 10 ■rt — 't c o Ov X I^J ,-1 69 «-i "-I r- C C O C ctJ 3 a cn . TtVO ^d 3 XI CO XI ■O O ^ CO 10 t^ —I 10 . . "-I X X o 3 n > Ov O fO O -H COOOCNO c o o o d «» X o CO -H VO t^(Nt^vO»/1>0'-' •^ t^ X tnO^XXOOCN O 10 (N r-l aoooooo c ra 3 a cn . 0, 00 10 vO — d rj-O X CO 3 X3 X cn X2 O o 03 6 ii CTJ «-. (n U iJ 4) (ti a != E « S 0^ -J o u :-iSxi g M O tJE £3 x« o ^ 3o 5-2^4^ 2 CO O o b£ *J E o ^ y y rt rt « S 1; Scj c.S ^ 3 ti u cfl Cfl 4< o 4; o. B-g > 5 rt ra 2 " «, _ CJoOoCiO>':; rt C T ex: <^ c« "= 03 C3 "3 3 3^ n h CO — ,•- 3 k- J;^ S rt «< c rt^ c art H i-i ^ tn C a- ^ 1^ -^ cn 4, C.CO t rt 3 en cn ■!-> 3 . . — cn cn cn -t-i -u -....-. ^ « O O O 4J K _ 41 ■— ' 4J — — O;- rt;- rt Cti O O B ji CO 4> ."2 *rt a JC ce c« u 4) T3 4) _3 c a X! U 4) CO 4) C 4> a X 0) a w c 3 o c cfl S c« k« ■•-» X W * 129 Nf ^1 130 Bulletin 414 Cost Accounts on New York Farms 131 .1 < X o z u D O O 06 a- O u < OS u 0. (A H Vi O u 00 00 U < t) >. 2f Oao *> as . . •*-> c ctf 3 a 0> vO » ■ ■ CI _3 > c a 3 a IOCS V a > c ea 3 a -- O (^1 «-< 3v t^j ro »H > c CO 3 a tr> ■ ■ — O vO-* 5* PO CM ^ 1/ 3 > c 3 o CN Tf ■* ■ • ^ ,< fN -< _3 > c ctf 3 a en U • "-" K, fc. . u o a 4, 3 o U . . c n n O JDX) ■" O 'i'O -h' d d m CO CM >0 01 to CN mm eo « ^ •* C*5 -H CN e» J3 00 fS •0 ■O r>. ^ (N o> t^ "I OOCNOi 06666 CN 00 CO <*5 1/1 O «t^ prr^TjO'-< OOfN—iOOOoooocT) POO O -< ^00 O O ««^ CN 00 CN ■>1" CO CO C 4-* 00 CO s ID «o — < CN n CO >-, 1^ CO J3J3 J3 CN •* »0 CN CO x: d «*>po ^ 1'C<1 Tf «*) CNO O t-» O CN CN t^i o o o •* 1/5 r^ O t 00 r- 5v (T) t^ >0 ■"to o iM w ddooo 0001/1 r> O00«O ■^O — i-O ir)00<^O-« O — O O Tj< Ov ^ -< 0»-<-^0000t^0' On o fo (n 09 c 4-1 '^m *M r^cNO CN •- ^CN 1 CO 00 U I1 CNPO i CO t^ t^ ■. CN 000 f^ d lO -H O CN O. ooood 10 t^ 00 o Or^ OOP^ '"OOCNCN-HOOCNCN'tON OOOv<-iOOO0000f0 o Tf o O O O •-> O O O O O 10 ■* -1 PO 00 o •*5 c CO CO jQja 4~t t^OO U1CNO - ■ n a> en en IfT. 0000 CNPO J5 PO O C^l PD CN TT— 1 c^i »- ^ Tt >0 PO CN 10 Tf * -a O -«000 CN O CN CO 't X PO f*5 00 TfoO ■* a> d d d d d O 1/1 (N > r^ O O : '"I vC ■* -^ O C^ -< -. O- ''J "^1 — — • c o o> fr o ^OOiO CO'-'O OOu^i/^— ■ 00 CS 3 lbs. 3 lbs. 02 ton •>*CNO •-4 w^ m en ki k, en x:.c: ;0 -H CN o <0 •> O cNddd ■* fN O CO m <-■ hi x:j3 OCN fs rr) CO CN fS CO £2 00— ' <*> eo en .G.C POOv O CN CNP») go u M C "3 CO I 11 o ^ 0/ N ^" E 4,.- 3 c c 3E ; 3 . c ^£S CO c — — c ca a; a*e CO •— O ffiW 3 C CO S m bo c C *' ^ G 3 x: CO c 9 Si 9 u 3 CO.-. c- T3 C c« T3 . t. rt r; en • r" O *i ft; o "^ p. CO — &i u c (0 t1 3 en C en en e is I' .5x:x: r- *J CO m v_ aj I- («. J-i 3 O en^ O' &< o x: 'eo Ui ft; J3 i a 00 00 w m < 4) >. M W to . • -4-J C CO 3 a 3 X3 PO CN CN •* 00 • • «-i O 00>O o> '-I 'S' "^ »-i CN 3 "cO > O On CN VO CNO d d d CN CN 00 CN 00 o "* O -* 00 ■<*< O O VO CN J^ •^»-iO»-i'-iOO'* CN TfJ^ ^ cvl »H O O O c CO 3 a en en u. k. JZJS 3 O CO jQ O o 10 CN t^ • • T- 00P0«O On n t^ 1^ _3 > r^O On rt PD O odd 00 o-< •-cfNf»5r»5t^Ou.),H NO — TtO'-iOOON po r^O Tf(N — ^Tj>000 10 -1 c CO 3 a en (n k> ki J3x: 3 .a po po CN O 00 PO vO <-" O CS tH On rMP»:i »H -H CH a "cO > 00 t^ ID PO ^O 666 o o NO (NO rJV0»-i'O'-c- O O NO 00 — PO CNOO O d o o o d NO CN 00 D'*0«-iiOOOO PO c CO 3 a CO CO CO kl kl o »-4Pr> rj< o »H »-« t>> O On 3 X> On 00 O NO CN Tf ■^ . . «C -^CN 0> « (N -H "cO > NO 00 On PC (N O dod PO o On 00 00 >o (N CN NOiDPOOCOiOiOO O. 00»-1'-C4-iOOpO r»50>ii»-iO0O CN c CO 3 a en en k, k. XIJS r*iOO 3 o\ e« O o 10 0/ o kl u u ^ to a irt G ^1 ij to ~ k" kl U 3 O CJ o ^ • •-5x5 g ■k* CO o O be m C O) -kl eo ft; ^ kl U g O ^ ° 2 k) k< k, O oj M b« a x: en 4> u O to a x: CO CO u x: T3 a; _3 U c x: u 4> 00 kl CO Si u a> J3 -ft; X! kl k» >> kt C ft; a CO ft; E b« C CO ft) a) kl 3 C CO S CO kl ■kl X W * I 132 Bulletin 414 Cost Accounts on New York Farms 133 Some crops, such as oats, are not highly profitable but fit into the year's work in such a way that they are grown even tho not highly profit- able. The recommendation is sometimes made that the rental charge and the rate per hour for labor should be reduced, so that oats will show a profit and reduce the profit on hay or other crops. This is based on the belief that if any part of the business is desirable, it should be so charged as to show a profit. If such a method were carried to its logical conclusion, all enterprises on a well-balanced farm would be so charged as to make them all equally profitable since all are needed. The writers believe that an analysis of a business is easier to make when the various crops are all treated as nearly alike as possible. For example, by the methods of accounting here used, the seven-years average returns for the oat crop paid all other costs and left an average of i cent per hour for human labor. Wheat left 57 cents, hay 88 cents. So far as type of farming is concerned, this would indicate that on these farms the oat crop should be looked upon as a supplemental crop. It is not often desirable to expand the oat acreage beyond the area that can be grown without interfering with other crops. On some farms, oats supplement the hay crop by filling the step between a cultivated crop and hay. It would not be desirable to make a combination of enterprises giving such low returns as oats, nor would it be desirable to have too large a proportion of the farm devoted to oats; but there is no reason for eliminating the crop unless it can be replaced by something better, nor is there any reason for expanding the area of a highly profitable crop unless it will result in greater profits for the farm as a whole. Accounts provide information that is an aid in business analysis; they do not provide automatic rules. The returns per hour for labor are not profits. The return per hour is the amount at which labor can be charged and have the account come out even. In making this calculation only the direct labor is included (page 45). AVERAGES FOR SEVEN YEARS Some of the most important averages for ciich year from 1914 to 1920, inclusive, and for the seven years, are given in table 89. These years include some pre-war years, years of rising prices, and the first year of falling prices. / o C^ O H a. en O < a > < O < in 00 < I O u > (LI > O Ov 00 On On 10 Ov O u^, 00 fO ro »H Tj< O ■<* f^ OOrO t 00 00 \r) rt o\ o^m >0 ■* f*5 ■* .-I t^ o o ■»J< f) t^ lO fN r»5 in O O ID ** 10 O fn 00 't 't 0> 1" r>> fO r-l t^ O 00 Ov O Ov Ov^Ov^ o f*5 ^ Ov ■*Ov»H 00 ■*'^ t^ (N 10 O ''l >0 00 •* Ov VO m vo •* o 00 »^ »-" O (N r^ 1^1 ~^ — *9 69 10 VO PO TH 10 •<* O vo 00 <*5 Pvi f»>, 00 C 00f»5 fO »0 ■^ 10 .-I VO 00 PO <*> ''i O r-- Ov Ov fy O <*5 (N >0 00 so •-• »o uo o .-< fN .-I *> -^ -- CN o> ■* t^ (N Ov f*5 0> yr> \n XT) r^ in \o f^ vO 00 00 Cv —c .-. 1^ O \r) ^^ r^^ IT) »0 — O vo C 00 00 tN Ov vO O f*50 X<*5 t^ 10 r~ ^ tJ" lA/ U-) O 00 fr> r^ oc«» oc_o^ 00 to Ov 10 fN <-H rf t^ — lU^ Ov CO rM VO ^ 0> Ov t^ O fN ■<}< Ov >o Ov ij< f^ Tf vO 10 O CN VO IT) 4* •-< *— "^ •«t O r^i O -H 00 Ov — SO ir; O W 10 f^ O -" »-i (N in IT) 00 Ov t^ t^ o o vO« VO f*^ fN Q vO 't r^ ^^ >D C 't O 10 (^) — I O 10 (T) t^ — 00 r^ •-1 O ID rN i/~, -< 'O f<^iO Ov "^ O "^ lO oc o »-> fN — \0 O fC C vc 4» 10 o oo'f* .-I vO ID •* f^ o o PO (N P^ »-i 00 O Ov r-j p^^ VO o >* o VO „" c c O VO r^ (N O PO I'- ID — \0 X — 10 •<+ ID rM O ■* — fS ID O (N — I (N ID •^ •* r^ IT) ■^t^ in O vO fo o Ov Ov ID •-< v© |-s| ,^ ^ 3 'it (N VC** 00' T)" f-1 o< O (M 't 00 \0 ■^ ^ ^ 00 rH t^ Ov Tt .-( f*; vo 00 ^- Tt i/^ X ID rt f^ vox O X (N t^ 10 (*^ ID PO »-< ^ ID >^ O t— >D r>i •"• X ID vO r/^ ^- ^4 — <»4» o> xo ID X ■* 10 — 4* X o O CM X re O ID 0v_0_ X 'N o X vOr^ ID ^^ »-l VC Tl X O ID X O 1^ VO ■* •* ^ o — PT ■>t ID t- •«(» O «9 VO O re 00 69 'e X Ov X PO Ov ^ ^ t^ O >D re r>» *-< ro O CN rere— ♦♦ ♦♦re tN re X W Ov •>* t^ X O re re vO —«♦ ■"J* ID X ox o-> •♦re xo> o O ^ Tj. rj >o O pe re o — «♦ Ov*» fN O ID Ore •»pe Ov VO CS PO ID «D O t-~ O — •-<.-< o> ^^ 00 reo*»4» *»pe o- X re X vo re pe 1 rt X '~J X Ov O ID O X re -"t VO 3 CD O "03 "O S? rv «J p li O 0) c > (LI O u a" . a o t- c o 0^ o c — CO W3 . • »- C k- C E rs - S is 4: _ ^ j^ ox; u g c o; c, a c o aj "-^-o S r. 4^ t> 1; M u ::; c gj 3 3 3 |s^ 3 = o "rt Is 15 ^ i -^ '^ L. a o rt c. t. 2;<>>>uo u O trj Ih I- *j — O O IK ■ O ,^<*- O -Xi O (1^ W 0; rt 3 I-' f — C a CO >. u, c; 8J O G-« •dec c -g JS o g >«~°^3 o.- - 1-x; ;• 3^o§S^ s c CD 3 CD CO S £ I- u o «J 2 5 ca ^ cs x: T3 o V^ 4J iH ' • a; ■ m . >-i . O .JS U 4) lU CO o a 3 3 « D" o o "^ c. (L; G r; d tn P|^CV£S O C (U ~ W G o 33 X! to rt _C «:; o CvMi '-» CO CO O CD "O "O C« i: c c '- 5S§ ■ I W «J k" i U. G t 2 2 <" ;-^ « ^ o CvS 3 . CO • O •x: GO 3 h (O 3 Ox: «J », gC G O «J ., (J c s G X3 o Z a, E H K a. a, i; o cx: , O C cc Ggii. S^ CD •*- O •4-. £« *j t- ;5 ~ C/J -W CD C -^ C. 000— o a» G.i^ *j 3 j;^ I— I CO 03 CD Q" (U <" '-'. mG— "^ n Oi 01 C o v •o ^ 73 _c >. V *-> n CO (0 01 Ul cfl a M c •o 0) u 0> *^ *j C 01 'I' — .^ « «£! ^- 2^ -o tfl C c« CO c3 > CD to 01 C CO - CA « S C cj c b ctfXl^ — . O) rv CO ^ X! E SI"*; ov oo — CO ? a>2 C o v-5 i: 2 3_^X! 3 O- M 3 CD CC C „ > rt c o— c Z<>, x: Q.c x> ^ .«»5 VOX p*^ m 0» O t^ O •*■ i> ^ JN O^-^^C^ TfMl ^10 ^O*^ mioo^ ■*'») — O ■^m 'J-x o "^ "0 1^ «N o O'OOOO — Ol^C'O rr~i — r^i^J ^i^o 0^»«OOO'tO'^O"-*^O Tfinr^iO't^mTtCOvOOO — — OCrCtrf** 0C«»CvO*» X«»«» rri ^^«l><^^j^-«9«,9«» —f--.r4(N«»«©-r *»<©<♦••«♦ £ i' 0< to U-) «• ^ •» « rn — ^^ 1 «»«»«» 1 «» 1 1 ^•^> »Hr»3<>** ** ^** •» < s r^ fN « »o t~. r^ w Tf ^ t^ (sj Ov (*) fN P»5 f»5 m O <*5 (>. »* O X t^ fN -< O *^ fN "t « ^0 '*>o>CX'^m'0'^mxi^ m(N — '*50r--f^/XmO''0m«?~i — ~ *»•»•» fN ^ ij-tNtN «*«»t «*» — «•«• oc — _ >q — — ♦^ -^1 —_ rs »-' or)" t-J ** ** ** «» 1 «««<>«» «* «9 1 1 1 (^Omt O XP^ -< •*oo>o<- X'tminOOmO" * 00 ■'toooa rio oot Sh vCu- X t^ m — O p^ ^ 0> & fs ^ X «-i Ov O fN X C p^ ^t 0> CM lo P^ fso^oot^'^'t'Of^ir^ X'^t^i/)'^. — PT C m«N^« — Om'^r^niox- • 0(NinO?>'^iX — — C-^OO o» {N'-iiOO'^^u-, \0«» r-i*»«^)#» in^i«» pf) • o> r^ >o in -< t^ o o» X o* ^ — CT> Tf rft fS 0> 00 10 O0'~l'*^X — — O"-^ t^O-^ ininTfmp^'-i'tintN'rr^ — 0\C\t-»0v'0't'»tr--t^O P*) w^ OC — 't M r^ X t^ Tt 00 "^ "Ti ^p^ c ^O--OOO'OP0'«fO>r--t — X'tt^m^r^'in— -COO O 0^ « fN 10 0^^^ — P0 10«» C«»— 'C-ft* '^ 6* 6»| t^fNO"-— «♦ r^i C — r4_i «<^*»*» *» + — rfio"** *♦ 0 *0 ^ O f^ -.iO«-<-XXOOTt w^ t^ fN 00 00 t^i C 00 i/^ -C ^1 ~i rj ~J — O^C -"0»^COC-*C — U-, X** — rtmmfMO^ii/". "^OC— OO O' »-lM^Jf^'^C'-^l**«» t-«»Tl>t^«» C-— «♦ r^ PO .-.^t,p>4^— . «»4^«^ ^ ^co «*>^«*«* 1 <>9«»«l* •* ++ O* «N t^ o> m — O O o- o> po PN pnmrjfi— 'PTirMit \0 ^ ino-'in f^, X cx X t fM OiX^Hin^X'^inr'jprt^'* (NP^O(^lO0vC>O>0'>l^«N f^ r-Ot^^>0>OP^f*5io '^, »-xrr — X -^C — rj^tN — OpPiXOO^OC p^'t'tOC'^i'tt^'— cooo 0^ *-ifN-oxo>r^'*-l-«* -r«i»>/~, ^i«» ■^♦♦♦^ PO ^ ^ »-♦♦•» — *♦ — *»«*«► tN -^tSCSP^,«*«*<^l «p9 ♦»—«♦«» i — 1 «♦ •• •♦II 1 00 ^ ■0 « PO (N -< o> ■« irtp^p^pcxt^inx to Ov t^r-t^io ^»-> 00 ■•*o> >- »-iP'3'^CN«^«"*>OP*5X<>l'tr^Oin'tC>C'- «-* OO^i0^iO>C— LO O^it^'- — t^ r-j C inm«-''-<«-'0'^'m — '^ ~i — C — priprit^pr--''xc:^ — oc &■ (N — 00 C C C t V> 'Tft^XCii* — ^t«» ^P*} ^^«^«/». — 8K*«« rt ^ •* (NP^, «©«(9~: «>9 6^6*<»«» 1 ^M «M(0'*mfMfNf^xm m — ot^— < rO — C r^ — -^XXOf^fO-HPT — — C roint^o>X(^i'tinccxcc Ov ^(NCO»r^infr«» f^«»mC«* ^i-,«» Mi^ «>«%_ _^«»«»«i» ^^cNi-i(N«l»4»<^«»»«» 1 ^4 P^Cf^X** — •» — X — CN cs r>.' ** \o ** «9<» «» III u •^ : ■8 • ii ht« . u . a • M h ^•e :K : a :2i ^ s& milk per 100 pounds sold. of milk per cow )f milk and milk products milk per 100 pounds sold. c 3 c ? o ^> to C C rt u 3 **■ ■*-* "■ 0; +- :s E ^^ C E la rt k. c cr ? C u c c c 'k k> u c c c ■c s. c c Ci a- C k" c 1 li rt c •0 = I U ■- ' 4. c £ X horse and eciuipment lab ost per cow (including de ') . . 1- c .4 c X c K ~x c b c X >■ , a _ C cr , E « 1. c t. E 1- « u c i. rt .^ C c A. In K 1- C X c 1 X si? rt O *= u '^ c ^ ^|| t rt c c C c 1- 0. 0. 1- rt I- 0. c s 1- a. 1 « C « E X <«. c c V. 4. c IT er c 1- rt I c E k. c c js c t « )- tr -I ir X 4J 1- C « 1- c X C K E X i i _rt 1- c X 1 u a; h a; 3 -E 1. a, k. X (f X la 4. X cr X c 1- 4. c 1 tr C } + ) or loss (-) per bushel . 3 per hour of human labor Cj 9j 93 tn vi x^^ ^^ Kt^ t) ?^u-t cn ^ >: m5i;333tn-tn»>*j'— tD3 — .y ?33ooooOooo-"oortC "3 0-- OC C O O rt u u 4, rt'^tc = B^^~ aXIf."^^ 3 u X O 1 c 3 u u « X w > rt X T3 B « Ih O X rt •a o 4; X 3 O o n X c 3 O S rt 41 X 3 X o c n i< X a c a Cost Accounts on New York Farms 135 } O Ih «*- CO «N O X t~ X in •-■ rj fN tN P^ t^i (^1 r^ O ■<*• r^ >C PO mO'^'tCP^p'lC r-ivco— <^r^OO *» III I o ■^ in -^ I o c O t^ ro o m inrjxtNPO>oo>'^ p»5TtrJ'0'-iPM'^-H — \Ot-- — — -^OO «» «» in «9 «9 <- «> «» ««* *» I '-1 in X X "•; p<0 C X P^. ■*!> X f^i O^ C t-~ »»«»in«» o On f^l X PPi O m t^ pT o »o CN «-< tN "OOO'-iOt^—"^ oovt^inc^Ttsopo t-- tj* in "I inpTx — o-^co inrf — a-H <)9 s>9 ^ «ii? «i<^ — «© 69 — po m \0 «* *© I I o^'*xxoin(NP»5 mOt^iXOt^xo — xr^— • — inOO «^ « I I m tN vo ■^p^ (N rt PP^ 't P*! X ^ 0« Ttin m w p^ C^ <^i X •» Ov X tN O O'to^XPDC'inp^ '*>OXt^'»l'0>P0O lO PS tN On <-! »-i CN rt PO rjx-^ — rti^OO «>«« 'p^tJ<«#>0»-'XOn rtCrtrtrtCMCO 49'-X«^*9rt»>«i» I O rt X On NO rt X P^J X fS rt '^ Tt NO rt IN ^ Tf m (N O PO P*v X X 8 00 W X ^— t On PO nOO rt I O rt O PO « rt PT) fSI fVJ OrjPCint^rtXO NOPP^rtrtCXrtrt (■^ivOria-OmCO «^ I I Pr Csl O rt I in >-• pt: pp) I PP) X NO OrMint^'^i^p'^NO OrtNOOTfNONOrt "^ 1 in p^J r^j — O O O On CN t^ »H O rs) NO X PD rj »-i PP5 in ^ f-- X •■s NO X O P^ f^l rt r* C On NO in r^ r-« t^Omoxxxp^ XNOl^'t'^trtC't Tfrt o in NCPooNONrtO-Xin rt o in t^ in -^ (N cN NO xo X Tj< rt On X O PN <-i PO H — f- «* I I 0^ NO On in O ■<* m JNnoO-^XXnOno O r^ p^ t^ On X t^ r-1 P-J rtl PP) NO mNONOt-^rtXoo tNCNONr^OOt--0 t^ O fN X ""'^^^^^JS S^"SE'^S2 O r^' rt' Pr>' rji rtO-h-rt^'c'd X'S^^'on'nO O fNjin »^ P^ NOOt>> rj t^ X t^ ••••'T •» m On r^'-HinTfinpO'rtNO pslppJOr^. PnpNXNONOOOra C<|"^"^P0 rt^ t^cCOOO rt P»^ (VJ PPJ «r>«i9-! «<^«^«»^«/$ *^ + + On ■ e«» rt «^ «/> I m X in m I/", in NO ppN in CN (N NO in TtNONOONinrt'^x t^OP^lrtt^l^"^© C: r^. ^„ C' rt' C O V^' *» 1 i «-H «-l T^ ^ NO (N r-» in p*1 tN rti Tf in NO r-i X X ^t o X m rt NO On m •»«»p<^«» «NOO rt P^OOXNOCPJTt vOONONXNOrtCNrt «npoOb> r- XtJ««o O rt t^ rt I f NOX t^ o ^t p<^ t^ m OfrtOOXOO *> : 1 ^^ppjt^rtiC "-iNOf^in . O. ■ m . ^ N J; ax •rXl fe o rt 4; rt ci2 c rt a; ra E {S 4; 3 o £ tJJS D, 4; C crj o c<~ en fft O M.S 41 X >,E 5Z<>«KS0 u rt i-i 4; a 4^ 3 c to T-l 4)i: fc. 41 CJ.- 3 3 O O 4J Si" fc. u 4; o CX Q fc. u . fc. rt o ix> C»X (rt fc. <»rt «^rt I- fc. C 4' 41 C3 a C.3 I I a.a,C£; gZ u to to fc. fc. fc.iooo (U o o x> iS c rt B x: 1:0 fcj " 3 o 3 o rtXX 4) a 4; N 4) .rt fc. fc. CO. art o to rt o 4J J X 00 to 3 U 3j3 rtX I, 4; _ 4.' 41 a'7^'7" c "^ 4> ^ aa4,d.J.Efc,x y*j*j*j 3 tn tn 3,0 c S on 'j-j to rt tn o) *-> ^^ E UUO>Jrtl« gZ U 41 1: fc. k. rt X) 4; , fc. ax rt «x^ I- ir, ci2 c ^^£2 4; F c 3 c p :: cx:x.5 o -^^^^ rt to to '^ 4; fc. o rt fc. 4* a 4) u 3 ( rt , E p o aa 3 3-K Ci.Si o O o OXXU 000 ro rt a c o ti o G ■4-> O o 4> 1 i 136 Bulletin 414 u c« V ^ 2 a; > a < ^ >0«>0t^ «O«00OOtN«/1 ^ f) in 00 'O 1^ — O — r~ O O Of^O-* ■+ inr^O>00 IT 00 to ^ '0 1^ It C O" 00 «»«»aoM ^ ^«»«^ fsi/i^r^ «^ ^ O O' f*) nO oooo. ro ^t -o — 00 W < Oirooot O '*5 ^ O -^ + -H t^f^OOlO'^OOO't »^p^>o>o "-I o o « 't o» «n fN 00 «♦—-< — (-^4 c^ — «» 0> 00 NOVO 00 CJ CN -< O OOvO-^^-^'tl^Ok 00 — fNflOvOOiOlO •»*M*5 — rg r^ _4» ++ 00 •^ 00 t~ o> 00 <*5 >0 10 ^. KO ir 00 ■^ ri nC D o t^ rO lO fN «n«/^-*^oouT«j"^ OOOfOir)OP<0> oo* •♦;r <=> — --*♦•♦ .0 f^ r^ \0 ^ (N O>00 TfOOO — r^vOu^O •••»r^ — ^ '»^ «»«» 00 (N to 10 i» O o Tf — •>!< fvj •<< ^< r^ ^ OOOOOMt^O'Ov'^i foof^jo — 00 — — ^ — 00 00 tn po r>4 O O 00 r»5\OO.rr.POOCO(^ «««»0 — fr- C^ (M*» ++ tnJ^00'-< >o«n'^»-'(NCNO>o f^ 00 fN 00 to to to fN Tf — ^ ^ 00 t^ tMtoOr-Ot^t^O rOvor^f^fiCNOO P»00C>'O t^ 0 00 C— "^OC^■^tOlOO «♦♦»-< •»— — •»«» O O f^ «~- f^ r^ r-j X r^ — 'OS' 00 •-•-Hr^'O'-'Oto — ■«tfO00'*fO'^~O (-.lOTfCOtoOO t r^to 000 O to vC (N f^l Otor^OTOi^oo •^OOtO — rJ-fOO w wo — loio'^, C^^~-tor^lO OOOf^OOOO 00 0> t^ '-" to ■^ (N (Ni to o o> f^ 00 00 OCsioO-'^'OmO «♦ «♦<)« / a N 4; .— rt 3 0) c J- « ciS c ^ » ? = o E o o>«- j:-" -> en to ^ 0. *- M r. u u 3 C E tmJS I I .« ^ ^ u fit rt r t> ' > wc? 0^ 2^E 4jX2 3 _. VI u b w g C 3 O S ^c o o^ •- 4j ^ ;^ " (J .2; o o o &) 000!fli;t;4J^33.2iOOo uuu>a.a,cii-2Z<>EKo • r 1 3 V e2 £ o a o •" «-> j^ CO tn ™ O O u »< 5 a o c u ii q o] n k> eo to 3 ^^ O ^ C u w^ C O O O i< O -"^^ V -w 3(C^ 3 c E 4; o 4) o JO JS "c E 3 us 3 •1^ ■ 2 C u cjo , C O W O u cQ -u ki b k. C^ k-, b 4J 4; 4^ m 4> 4< a a G c «-> •-> 3tC a> BO >, c > < 4; •«t «t Tti — tN rj po lOOlOCNltl(N(Vit>. fi^ooioj^iorsiio (N^c-— — 1000 Tt 00 '* to PD'^t^rHr'lO'OOP^ 0^Of'50'>0OCN«-l 00 «-! rvl O — •^lO --iio»-iTji(r)0»-<0 «» «9 1/-, «/» o»oo — »-i CM rr) *-i»-iiO»-<«-itoCO «♦ I I o ^ ^ t^ NO >0 ■* to -H — O C fS f*> O »-i Tf> fN t^ O O f^ 00 10 TJH^ — fS O 0^ 0 tN to fC •-< OOPOOO o> Tj< vo0'<^1000 t^O'^000>r>joO(N rriO — ^-^JOOOO ■* •* ©• — tN i-H rt 10 + + * O^ O O^ to — C- 't <*5 — vO — f*5 ^ Tj< a> '* »* fOiOO'fNr^r^iOO «« oo> PO ) CO Tf t^ O — vO 10 tNO'-l'^fN'O'— O «© -« t-- 69 {© ^1 ^ ^ «*«» •* I I t^OOOOtoO'tOfO (Ntot^tO'tt^OO «9 69 I^ «» «<» «9 «9 «» *♦ I I On 00 W CQ < o> <© OlO tN >OtoO to o •I »-< fN CN •^ — O^'^OO^OvOoJ oooo — — o-* PO'O'Of^Jrsi — CO «p9 «i9 t 69 69 69 «/; t^iOMt^vOlO'—0> <*5iOt^0000<^O — irtoO'-iO f^ilOO»vOr^i!t~~0 ' Tfio 69 «« to 69 69 ^J 69 69 Oi o *o t^ tN "* CN i-H fO "-• — CL.O,« «-* 4> 03 a c o o c o o 4) * fN fO to t-» 00 to to to 00 »-" »-l tN CS <*5 tN— iioforor^-C"— OOfOOrJ-O — \CO^ (V) ^ r^ ^ r-, ^ /~ j^ «969"-««69— "W69 «^ 69 1 4 ^ t^iror^fsi^fv) — t^ ■ O O^ C t- to — — O M — O to ^ Tj< fN O I I I CO^^-t^Tjo Ov ^00rtio«-<»-^O* vOt-OiO to r^ Tf — 1 o —• Tf t^ fStNt--t^ior^ tor^i^'0'03^0'0 O'O^'CO' — P^C^OClr-,^lC — POTf 6969f^«Crf? — 69«» *» <^ I I •^00« CM o^oac to »H tN PO tO»-iPOOt^tOPO»^ 00t^P^tNt^irOO'»-i O C — '-•4 — X c o «i969^i69i«69«»69 «» III to 0^ tN 0> — — tOtOtN — — OOOv tooiooocoocN'^ O'tOOOto — p^iOO00 — p^'OfN'OPOCO (NOOt^ — O CCa — C'«*'o'o «*_!- 69 I I + + Tt C^ t^ t^ O rs — — Tt — — ■^tiOPOOOOioO vCOt^^^«-i'-iOtO OtooOPOPOPOC^ fN PC O O- "-I »-c PO Ov —I 0^ tN PO O t- Oto fN — lOPOPOOOOtN tOfNPOOl^'tfCO 4-4- 4-4- ta I- C* 01 4^ ca o ,. « ta «^ t« o^ I- to ci3 c 3 c 2-^.^-^ o k. 4J ^E M.5 m xn ^ u u 3 3-K O O o U a 41 3 c a; O 3 ta ja n en en 000 1^ «J 2 c U U fl 4) 4) B &C3 I I >- -y^^ O ' m aj u> _g o O k, ^4-4- en c; -^-i •*-» ^ aeCeC 3 •• rt u I. 4; c a (0 4J 41 p ca o _ C ihjQ S o p >- in C— S - « -s i i S ES2b^*> u — . o *J 2 n ^ M c 1; CJ C aG3 I I Uj ■ to to |„ -~ = ^ O O fc, -^^~ 41 enenin— *or)4j^ o o o ta 2 S 4i^ a 41 OJ ■ I-. tn - taxi I, w Sit; ca n 01 Si «"*" t- D. cj 41 E "^ g ^.-S • ca 4; ta^„ en**- C.~"STr P »- en CJ2 C E S~ J2 4; rt ^ c -s S 2 4. .0 _, en en " 4;--5 3 a *J 3b.SiOoS ca a 41 k) 3 c ta E — o w 2 c u u c 4) O 3 GG3 m 91 w, 4)x;^^ o u t-. 4;-+--+- ~ 4^ c aa^^^ £ ^ t:; -t! 1:! 3tCec 3 o o o ea 41 uuu>a,DH(a; — — (N — POOO — OfNOO «9«9'^J«969-'69«9 tNOOO-* t^ 00 CM CO CN »-i tN t^lOP0Tj OS ca a c o « o c o o vm 4> 13S Bulletin 414 PUBLISHED RECORDS OF FARM BUSINESS OPERATIONS Warren, G. F., and Livermore, K. C. An agricultural survey. Cornell Univ. Agr. Exp Sta., Bui. 295. 19n. Scoville, G. P. Efficiency factors. Factor sheet showing averages for 193 Chemung County hill farms, 19n. Chemung County Farm Bureau. 1912. Scoville, G. P. Efficiency factors. Factor sheet showing averages for 44 Chemung County valley farms, 1911. Chemung County Farm Bureau. 1912. Scoville, G. P. Efficiency factors which measure success in farming. Factor sheet showing averages of 63 valley farms, 12 of the best, 18 of the poorest, farms. Che- mung County Farm Bureau. 1913. Scoville, G. P. Efficiency factors which measure success in farming. Factor sheet showing averages of 218 hill farms, 35 best and 48 poorest. Chemung County Farm Bureau. 1913. s y Scoville, G. P. Factors that determine profits in farming. Factor sheet printed by Chautauqua County Farm Improvement and Information Bureau. 1913. Warren, G. F. Some important factors for success in general farming and in dairy farming. Cornell Univ. Agr. Exp. Sta., Bui. 349. 1914. Barlow, Floyd S. Some factors which influenced the profitableness of farming in Otsego County in 1914. Otsego County Farm Bureau News, November, 1915. Chubbuck, M. E., and Scoville, G. P. Chemung County— An account of its agriculture and of Its farm bureau. Cornell Univ. Agr. Exp. Sta., Farm Bur. Circ. 7. 1915. Scoville, G. P. Some factors which influence the profitableness of farming. Jeff'erson County Farm Bureau, County Bui. 6. 1915. Scoville, G. P., and Anderson, E. H. Some factors which influenced the profitableness of farmmg m Niagara County in 1913. Niagara County Farm Bureau, Bui. 1. 1915. Scoville, G. P., and Blatchley, V. B. Some factors influencing the profitableness of farmmg in Ulysses Township, Tompkins County, in 1914. Tompkins County Farm Bureau, Circ, 1. 1915. Scoville, G. P., and Phelps, C. S. Some important factors for success in dairy farming in St. Lawrence County. St. Lawrence County Farm Bureau, Bui. 3. 1915. Scoville, G. P., and Simons, L. R. Some factors which influenced the profitableness of farming in Nassau County in 1914. Nassau County Farm Bureau, Circ. 1. 1915. Blatchley, V. B. How much did you receive for your labor in 1915, and why? Standards for measuring the efficiency of your farm. Tompkins County Breeders Journal, September, 1916. Clark, C. P. Do Oneida County farms pay? Oneida County Farm Bureau News, May, 1916. Clark, C. P. Factor sheet for 76 farms in 1914 and 70 farms in 1915. Montgomery County Farm Bureau News, October, 1916. Clark, C. P., and Merchant, A. S. Farm management analysis of 76 Montgomery County (New York) farms for the year 1914. Montgomery County Farm Bureau. 1916. Clark, C. P., and Smith, F. C. Some factors influencing the profitableness of farming in Allegany County in 1914. Allegany County Farm Bureau, Circ. 1. 1916. Lacy, F. H. A farm management demonstration. Dutchess County Farm Bureau. 1916. Rogers, H. B. A farm management demonstration on 161 Chautauqua County farms for the year 1914. Chautauqua County Farm Improvement and Information Bureau, Bui. 1. 1916. Roper, F. A. Some factors influencing the profitableness of farming in Clinton and Orange Counties, New York. Thesis for degree of M. S. in Agr., Cornell Univer- sity. (Unpublished.) 1916. Scoville, G. P. A study of the factors influencing the profitableness of farming in Little Valley township, Cattaraugus County, New York, in 1914. Cattaraugus County Farm Bureau, Circ. 3. 1916. Scoville, G. P. Some factors that determine labor income. Factor sheet showing aver- ages of 58 farms, 1914. Cayuga County Farm Bureau. 1916. Cost Accounts on New York Farms 139 / Scoville, G. P. Some factors which influenced the profitableness of farming in Niagara County m 1914 as compared with 1913. Niagara County Farm Bureau Bui 2 1916 ^''''''janu?ry^ll,l9ir^ ""^"^^ °^ ^^ ^^'^^' ^""""^^ ^^'"''' ^^"S^^^" ^aily Freeman^ Scoville G. P. Method of calculating the labor income and analyzing the farm business MarchT916 ^""""^ ^^"^"^ Newville. Herkimer County Farm Bulletin, Clark, C. P- What type of farms pay best? Oneida County Farm Bureau News Feb- ruary, 1917. =»! * cu Clark C. P. How well does my farm pay, and why? Mimeographed by Department of Farm Management, Cornell University. 1917. Pollard, R. F. Farm management analyses of 87 Schoharie County (New York) farms for the year endmg April 1, 1917. Schoharie County Farm Bureau News, February, Pollard, R F., and Lathrop F. W. Some factors which aflfected farm profits in Schoharie County in 1915. Schoharie County Farm Bureau News, April, May, and June, 1917 Scoville G. P How well did my farm pay. and why? Mimeographed by Department of Farm Management, Cornell University. 1917. J ^ Clark, C. P A study of the business side of 52 Albany County farms. Albany County Farm Bureau News, February, 1918. / «-/ Scoville, G P Results of the study of Chemung County hill farms in the vicinity of Horseheads and Big Flats for the year 1917. Mimeographed by the Departnient of Farm Management, Cornell University. 1918. ^ ^ > ^ Scoville G. P. Results of the study of Chemung County valley farms in the vicinity of Horseheads and Big Flats for the year 1917. Mimeographed by the Department of Farm Management, Cornell University. 1918. H * t Scoville G P. and Young E. C. Averages of xNewfane farms, Niagara County, New \ork, for the years 1913 to 1917, and comparisons on your farm for the veai^s you have given records. Mimeographed by the Department of Farm Management, Cornell University. 1918. Scoville G P. labor incomes and other factors on Dryden farms for the years 1907 and 1917. Mimeographed by the Department of Farm Management, Cornell Uni- versity. 1919. Scoville G. P. Results of farm business analysis on Newfane farms, Niagara County, for the years 1913 to 1918. A comparison of your farm with averages for 1918 and production and price. Data concerning apples. Mimeographed by the Department of Farm Management, Cornell University. 1920. pa «■ "l ^i! Date Due I M IB W COLUMBIA UNIVERSITY !'!■: f|rir'!i iiii 0032056680 yif^ '^J/-/ D/'?5-y NEH MAY 2 1994 >i ■0^ ;&,! /^