ELEVENTH ANNUAL YEAR BOOK— PART XI 621 



of equipment should tie listed at its actual value at that time. In the 

 case of buildings which are substantially constructed, 5 per cent deterior- 

 ation should be sufficient to allow for the passage of a year's time. In 

 case repairs have been made, the actual value of the building as repaired 

 should be given and would probably overcome the deterioration and 

 might even enhance the value over its value in the previous inventory. 

 The deterioration on incubators, etc., with good care, should be about 10 

 per cent. The actual value of stock on hand should be given. The value 

 may represent market value or its value as breeding stock. In the in- 

 ventory, the feed on hand purchased or set aside for the poultry should 

 be included. The time of taking the inventory, or the beginning of the 

 year, need not be taken as January 1. Any other date may be chosen 

 if deemed more suitable. Some poultry keepers prefer October 1 or No- 

 vember 1 as representing more truly the beginning of the poultry year. 



The balance sheet will be understood by consulting the sample sheet 

 given. This sheet shows the actual status of the flock for the year. 



A simple egg record for the year is also given in blank. It will be 

 found desirable to keep this record in connection with the account, as 

 it will enable the poultry keeper to check up the number of eggs used 

 at home, and thus be sure to credit the flock with them. Columns headed 

 "Average number of hens" and 'Average egg production" are also given 

 and can be used if desired. By keeping these two columns one is enabled 

 to check up the performance of the hens and determine whether they 

 are giving a satisfactory egg yield. 



The "average number of hens" can be easily determined if a record is 

 made of the deaths each month. The exact average number would be 

 determined as follows: Suppose that in a thirty day month there were 40 

 hens at the beginning of the month, that one died on the 8th and two on 

 the 19th. For the first eight days there were 40 hens, for the next eleven 

 days there were 39 hens, and for the last eleven days there were 37. There- 

 fore, the average number of hens equals 



(8x40)X(llX39) + mX-37 )_ QQ . 

 __ 38.5 



An approximate average number of hens generally close enough for 

 practical purposes can be obtained by taking the average between the 

 number of hens at the beginning and the end of the month. 



Having determined the "average number of hens," the "average egg 

 production" is readily found by dividing the total number of eggs pro- 

 duced by the average number of hens. 



Inventory January 1, 1910. 



1 henhouse, 15 by 30 feet $100.00 



1 240 i -egg i'neubator 25.00 



2 indoor brooders 16.00 



2 colony houses, 8 by 8 feet each 40.00 



Miscellaneous — feed troughs, pails, pans, etc 10.00 



1 bushel wheat 1.25 



1 bushel corn 80 



