- 3 - 



The cost depends on the size of the farm business. A 30 cow dairy farm 

 would coat about $1.20 per cow for the year, a 5,000 bird laying flock about 12c 

 a bird and a 50 acre fruit farm $1.A0 per acre per year. 



The ELFAC system will give each month a classification of all receipts and 

 expenses for the month. Totals and subtotals of all income and expense items to 

 the end of each month. Feed costs separated by different types of livestock, 

 quantities of feed, supplies, milk, apples, labor (cwt., hours, number boxes, 

 dozens, etc.). A listing and classification of credit accounts (amounts paid, 

 charged and balances). Social security tax with running balance of amounts due. 

 Family living expenses, if wanted. At the end of the year you will have the 

 totals you need for income tax with the exception of depreciation on buildings - 

 equipment and other depreciable assets. See your county agent for details. 



Lat-n:ence D. Rhoades 



Extension Specialist in 

 Farm Management 



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



RESEARCn FROM OTHER AREAS 



(Items included under this heading are for your information and may not apply to 

 Massachusetts conditions in all instances.) 



Studies on Cold Hardiness of Peach Trees 



Cold hardiness studies of peach trees were conducted by Louis J. Edgerton 

 and the results reported in Cornell University Agricultural Experiment Station 

 Bulletin No. 958, August 1960. Controlled freezing experiments were conducted 

 for 12 years starting in 1942 and vrere supplemented by observations and data taken 

 after chance winter freezes that resulted in varying degrees of injury to trees in 

 the test orchard. 



Beloi^ is L. J. Edgerton' 8 summary of his studies on cold hardiness of peach 

 trees. 



"The hardiness index, or temperature required to kill 50 per cent of the 

 flower buds, was detennined from control led- freezing data for Halehaven compiled 

 during this period. For each season this index of bud hardiness xiras plotted with 

 the daily mean temperatures to show the fluctuations in hardiness in relation to 

 temperature trends. 



"The flower buds increase in hardiness rapidly with the cooler temperatures 

 of the fall and early winter. Maximum hardiness for the winter occasionally 

 coincided with the end of the rest period, which occurs about January 1 at Ithaca. 

 During tvro winters, hCT^ever, maximum hardiness was reached shortly before this 

 date. Or it often occurred so^iietime after the first of January, associated with 

 a period of continued cold temperature. In t\^o years, 1946-47 and 1955-56, 

 maximum hardiness was reached after the middle of February. 



"Fluctuations in the cold hardiness were more frequent and extensive after 



