EXPERIMENT STATION BULLETINS. 405 



CREDITS. 



The following items are classed as credits: 



(1) Milk, (2) Manure, (3) Feed Bags, (4) Calves. 



(1) Milk. ^ 



The largest credit item is milk which is divided as follows: Milk 



sold, milk used on the farm, and milk not taken by the plant. 



A record was kept of all the milk used on the farm and credited to 

 the dairy at prevailing prices less the cost of hauling. Returned milk 

 was valued at what it was worth for stock feeding. A record of the 

 milk sold was taken ofif the monthly milk statement given the farmer 

 by the manager of the milk plant. 



(2) Manure. 



The amount of manure credited to the cow for the year was 8 tons 

 for every 1,200 pounds of animal weight. This was divided up accord- 

 ing to the seasons. During the winter period (October 16 to May 15) 

 twice as much manure was credited to the cow per month as during 

 the summer season (May 15 to October IG). During the winter when 

 the cows are fed large quantities of rich grains, the manure is richer 

 in fertilizing ingredients than during the summer period. Furthermore, 

 it is true that there is a greater loss in the summer than in the winter. 



All manure was valued in the pit or spreader at the barn and was 

 charged in at |2.00 per ton for the entire yearly production with the 

 exception of the first year when it was charged at |1.50 per ton. 



(3) Feed Bags. 



This is a very small item and was not kept separate until the last 

 year's work at Howell. Previous to this, the price of feed bags when 

 sold or returned, was deducted from the cost of the feed purchased. 



(4) Calves. 



The raising of calves was not considered as a part of the milk cost, 

 therefore, they were charged off the list as soon as the dams' milk was 

 good for human consumption. When whole milk was fed to calves 

 it was charged and classed under the heading "Milk Used on the Farm." 

 As previously stated under "Sire Costs," calves and sire costs offset one 

 another. 



