CAEE OF FAEM MACHINERY 199 



depreciation in all its phases as a part of the cost 

 of its finished products will learn to its distress 

 that it is playing a losing game. It is therefore 

 a business proposition to reduce depreciation to a 

 minimum. This can only be done with machinery 

 by taking the proper care of it. 



It is often found necessary to replace machinery 

 with the new and improved machinery that so in- 

 creases efficiency that it makes it no longer eco- 

 nomical to use the old. But the machinery that 

 has not been displaced with the new and improved 

 machinery, as well as the new, should be preserved 

 and cared for in the most approved manner. 



In every business we find a great neglect in the 

 caring for machinery, but it seems to the author 

 that those who are engaged in the business of 

 farming show greater neglect of their machinery 

 than in any other business. The cause of this 

 certainly cannot be attributed to downright lazi- 

 ness. There must be another reason for it. We 

 are inclined to believe it is due to thoughtlessness 

 caused by want of knowledge of the importance of 

 proper caring for machinery, or for lack of capital 

 to provide ways and means for caring for machin- 

 ery. We firmly believe that if every one engaged 

 in the business of farming had the necessary 

 capital to construct the proper sheds or buildings 

 in which to care for his farm machinery, we 

 would not now see conditions that obtain upon 

 most all our farms in respect to the care of ma- 

 chinery. 



No farm is really and truly equipped for busi- 

 ness unless it not only has sufficient sheds and 

 buildings in which to house its machinery, but also 



