380 FARM ACCOUNTING 



the most out of it will help the farmer in making wise 

 decisions. 



Below is a list of questions which are likely to arise for 

 consideration on the average farm: 



(a) Does it pay to have a tractor? 



(b) Does it pay to have a milking machine? 



(c) Would it pay to buy a limestone crushing machine 

 for the community ? 



(d) Would it pay to grub the stumps out of the pas- 

 ture and cultivate it? 



(e) Is pasture feeding or pen feeding preferable for 

 hogs? 



(f) Does it pay to build a shelter for farm implements? 



(g) Does it pay to have a husker shredder? 



(h) Does it pay better to pump water by hand, by wind 

 mill or by gas engine? 



(i) Does a motor truck pay better than freight or ex- 

 press method for transporting garden truck to large mar- 

 kets? 



(j) Does it pay to have water troughs for cattle in the 

 barn in view of a reported 15% increase in milk produc- 

 tion caused thereby? 



(k) Does it pay to buy a dairy barn ventilating sys- 

 tem? 



(1) Does it pay to sell old apple trees for saw and tool 

 handles or to burn them for fuel? 



(m) Does it pay to let a field lie fallow for a year? 



(n) Does it pay to plow under a crop of clover or sweet 

 clover ? 



Such questions as those enumerated require a knowledge 

 of local conditions, at times. In general, however, they 

 require only a careful study of conditions as brought out 

 by the accounts and records, a knowledge of the effect of 

 various elements of cost, and some common sense. Before 

 deciding on any questions like the ones noted above, one 



