'arm Mo. 1 continued. 



"OVERTIME "TRACTOR ACCOUNT FOR 2 YEARS, JAN.-DEC., 1916, and JAN.-DEC., 1917. 



tO FIRST COST : 



Tractor ... 

 Plough 

 Extras 

 Cultivator ... 

 Paraffin tank 



i. d. 



285 



33 15 



540 

 19 



9 10 



Dr. 1st Yr. Dr. 2nd Yr. 

 . d. s. d. 



Palliation of Outfit, 352 9 



Let* depreciation : at 5*. acre 

 on ploughing ; 5*. culti- 

 vating; 5*. day threshing 85 13 



9 



At beginning of second year ...... 



Interest on 350 @ 1>% ......... 



266 @ 5% ......... 



Paraffin ................ 



Petrol ............... 



Oil, grease, shares and small sundries... 

 Repairs parts and mechanic's time ... 

 Labour 



352 9 



552 13 7 477 19 7 



BY WORK DONE : 



(As charged to respective crops). 



Cr. 1st Yr. Cr. 2nd Yr. 



205} acres ploughed 15*., 18*., 20*., 26*. 



56 acres cultivated 7*. 6d., 10* 



13J days threshing, 15*., 26* 



05 days cutting corn 



62J acres ploughed for Food Production 

 Authorities @ 7*. 6<2., they finding all 

 but tractor and men. We received 

 5 to put small repairs right 



Ditto. 



101 acres ploughed, 20*., 25*. 

 36 acres dragged. 5*. ... 

 39 acres cultivated, 10*. ... 

 15} days threshing, 25*., 30*. 

 92 acres corn cut 5*. 







175 

 22 

 11 



5 10 



d. 



6 

 

 3 

 



*. d. 



28 8 9 



Valuation of Outfit end of 1st year. 

 352/9/0 minus 85/13/9, as opposite 



Valuation of Outfit end of 2nd year. 



266 15 3 



Leal depreciation at 5*. per 

 acre for plough, 2*. 6d. 

 cultivation, 1*. drag and 

 cutting, 10*. day thresh- 

 ing 44 8 



266 15 3 



114 10 



900 



19 10 



19 12 6 



23 



242 12 6 185 12 6 



To balance being Deficit 



222 7 3 

 43 5 10 69 19 10 



552 13 7 477 19 7 



ote by Farmer : 



1st Year. 125 acres were charged only 15*. 



25 18*. 



for ploughing, which was found to be too low. 

 If all the year's work had been charged on the higher scale, the machine would have about paid its way. 



2nd Year. Repairs were heavy, and the outfit is probably not worth the figures put down by a good round sum. 



Tractor cultivation is no cheaper (if as cheap) as horses, the advantage is in getting more work done at the best time, if (often a 

 g if), the machine does not have a breakdown, more or less, at the critical time. 



ACCOUNT OF WORK DONE BY NEW "TITAN" TRACTOR. Jan. 1st to Aug. 7th, 1919> 



Dr. 



o Cost of Tractor ... ... ... 



Delivery of tractor 



Masaey-Harris self-lift plough... 



Interest on capital, about 7 months, 



o% about 



Paraffin. 953 gallons 



Petrol, 20 gallons 



Oil, irreaee and small sundries 



Repairs 



Labour 



To Balance 



Or. 



By Work done 1 



110 acres ploughed, 25*. 



10 acres rolled, 3*. 



43 acres dragged, 3*. 

 113 acres cultivated, 10*. 



15 acres drilled, i 



17} days threshin 



Valuation of outfit say 441 10 



Lett depreciation, @ 5*. acre, on 

 ploughing, 2*. 6d. acre on cult., U. 

 drag, &c., 10*. day thresh, &c. ... 57 5 



*. d. 



384 4 6 



614 13 6 



Note by Farmer. 



I think my way of putting depreciation is too low. Next year, when heavier repairs may be expected, will probably wipe 

 away thin balance as well as next year's possible balance. If I was starting my machinery accounts now, after experience, I 

 should depreciate at least 33J^6 per annum. Therefore, the charges for work done are too small. 



K4 



