486 FARM MANAGEMENT 



succeeding crop. The most convenient way of doing this 

 is to inventory the estimated residual value, and at the end 

 of the year credit this value to the crop and charge to the 

 succeeding crop. What proportion of the manure should 

 be carried along varies with the soil and many other con- 

 ditions. With loam or clay soils, a fair distribution in 

 a four-year rotation in which manure is used but once 

 might be 40 per cent to the first crop, 30 per cent to the 

 second, 20 per cent to the third, and 10 per cent to the 

 fourth crop after applying manure. 



Another way of handling the manure account is to charge 

 it to the farm and then charge the crop a high enough rental 

 for use of land to cover the cost of manure as well as regular 

 rental. The crops nearest the manure in the rotation then 

 pay the highest rental. 



Still another way is to charge it to the field. The 

 easiest method is to charge to the crop and at the end of the 

 year credit the crop with part of the manure and carry to 

 the next year's crop. 



With perennial crops, the residual value may ordinarily 

 be ignored, because if a constant amount is applied from 

 year to year, the residue of one year's application is about 

 equal to the residue of a previous year's that is used 

 up. 



If heavy applications of fertilizer are used, part of the 

 cost may be credited to the crop at the end of the year and 

 carried on to a succeeding year. If only light applications 

 are made, they may be all charged to the year's crop. 



292. Equipment. The easiest way of finding the 

 equipment cost is to keep one account with all machinery 

 and equipment. This cost may then be apportioned 

 among the different enterprises in proportion to the number 

 of hours of horse labor. In the majority of cases, this has 



