42 SILOS: CONSTRUCTION AND SERVICE 



however, it should not be figured as costing nothing simply 

 because there is no cash outlay, but it should be considered 

 at its market value. The same is true of labor, which many 

 times is not figured in because money has not been paid. 

 This is not only a poor way of figuring, but it is extremely 

 misleading when costs figured in this way are reported to the 

 press or in any other way to the public. 



Two classes of material are required in building a silo; 

 namely, that which becomes permanently a part of the silo, 

 and .he falsework and other equipment, scaffold, forms, 

 hoisting apparatus, etc. If these are furnished by the con- 

 tractor or can be sold or rented subsequently, this cost should 

 not, of course, be charged to the silo. 



In regard to the quantity and cost of labor, it is important 

 to remember that labor can not be figured on definitely for 

 several reasons, unless it is contracted. Then the con- 

 tractor assumes the responsibility, and the farmer pays for 

 being relieved of the same. 



The question of the efficiency or perfection of the silo is 

 of course primarily important. However, each type shown 

 in this book, is, when properly built, very efficient. Any of 

 them properly built and filled will preserve silage with prac- 

 tically no unnecessary loss, so that it becomes a question of 

 first cost, durability, and probably cost of repair and care. 

 The silos requiring paint or other attention should be charged 

 up with that item. In any building the cost of repair 

 becomes important, and one should consider the cost of 

 repairing different parts, and the probable length of time 

 before such repair will be necessary. Finally, the rate of 

 depreciation must always be considered. 



The amount of investment may be considered as the sum 

 necessary not only to cover the first cost, but also to provide 

 a sinking fund of enough money put at interest to furnish 



