400 



APPENDIX 



ILLUSTRATION 74 (Continued) 

 SUMMARY OP RESULTS 



case. In other words they are not made to pay for the cheap 

 horse labor performed on the wheat. 



Conclusion : Farm crops fed to work animals should be 

 charged at market price during the month in which they are 

 fed. 



Pricing Farm Products Consumed by Household. Milk, eggs, 

 mutton, beef, pork or other products consumed by the house- 

 hold should be charged at market price less cost of marketing. 

 In this case, there does not arise the question of treating fairly 

 the productive elements on the farm. As long as the pro- 

 ductive elements are able to transfer commodities to the house- 

 hold at prices which will result in the same gain as when sold 

 on the market, they are receiving fair accounting treatment. 



Under the method suggested in Chapter IX, the Household 

 is charged with milk and eggs produced, at market price less 

 cost of marketing. If the household sells any of the eggs or 

 milk in the market it would, then, make a profit equivalent to 

 the cost of marketing, if it were not for the fact that the 

 household is charged with the man and horse labor, and equip- 

 ment used when a man and team goes to town in the interests 

 of the household. According to this plan, the household does 

 not make a profit on the farm products sold. The charge at 

 time of milking or gathering eggs is supplemented later by a 



