Orchard Account 97 



It will be noticed that the credits of the har- 

 vest crop are less than the debits by $30.50. If 

 this loss on harvest crops should be great, the 

 amount of such loss should be added to the cost 

 of raising the orchard. In this case the harvest 

 crop so nearly balances that it seems unnecessary 

 to carry it to the orchard or investment account. 

 However, it is readily seen that if it were carried 

 to that account it would increase the cost of the 

 orchard $3.05 per acre. 



Having found the total cost of maintaining 

 the orchard, the cost per tree can be easily found. 

 If there are one hundred Greenings, eighty 

 Baldwins and seventy Northern Spys, the rela- 

 tive profits of each variety can also be found by 

 noting the amounts received for the several varie- 

 ties of fruit and striking a balance between these 

 receipts and the expenditures for maintenance. 

 With a little additional attention not only the 

 relative profits of the separate varieties to the 

 orchard as a whole, but also the profit of each 

 tree, can be determined. It is assumed that 

 the cost of maintenance for each variety and 

 each tree is proportionally the same. If accounts 

 were kept in detail with a few orchards in a 

 locality, the best commercial variety for that 

 locality would be revealed beyond a doubt; and, 

 what would be of more value, there would be 

 substitution of facts for guess-work. 



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