-4- 



Mowing about mid-June conserved soil moisture under the grass sods and the 

 alfalfa sod during early summer of 1952, 1953 and 1954. The moisture-conserving 

 influence of mowing extended into late summer under some grasses and alfalfa in 

 years of low midsummer rainfall. 



Abundant soil moisture at the time of mowing or shortly after encouraged 

 more rapid regrowth of the mowed sods, increasing depletion of soil moisture in 

 late summer. During such seasons, repeated mowings of the new growth should 

 continue to reduce water usage. 



One mowing in mid-June conserved more moisture during seasons of deficient 

 summer rainfall; regrowth of the mowed sods remained low because of drouthy 

 conditions." 



In addition to conserving moisture, mowing reduces the fire hazard, aids 

 in mouse control and makes the harvesting operation easier. 



- — W. J. Lord 



I I I I I I I I I I I I I I I I 



HOW IS DEPRECIATION ON ORCHARDS HANDLED? 



There are three definite periods in the life of a farm or an orchard. 



These are (1) the preparatory period, (2> the development period, and (3) 

 the productive period. 



In the preparatory period expenditures may not be deducted as farm expense 

 but must be treated as capital expenditures. 



Some typical expenditures, which also include material and labor costs and 

 which must be capitalized are the costs of: 



1. Clearing brush, trees, and stumps. 



2. Leveling and conditioning land, 



3. Trees and their planting. 



4. Installing drain tile and permanent irrigation. 



5. Building roads. 



You may claim depreciation on any of the above which are of a depreciable 

 nature. Also, if any of them qualify as a soil or water conservation expend- 

 iture, they may qualify for special treatment. 



During the development period y ou may capitalize your expenditures, which 

 are required by current operations or you may deduct them as current expense. 

 Expenditures of a capital nature , may not be deducted at any stage unless they 

 are for soil or water conservation. Some expenditures which you may capitalize 

 or deduct as current expense whichever you prefer, are the cost of the upkeep, 

 taxes, water for irrigation, fertilizer, controlling undergrowth, and culti- 

 vating and spraying of trees. 



