13 



In the Scottish Groups, again, the effect of the loss on Other Dairy Stock has to be taken 

 into consideration. For instance, although in Group C the highest proportion of cows calving 

 is accompanied by the highest cost, there is a charge from Other Stock of 3'63d. per gallon. 

 The herds of three districts, A, B and C, differ from the others in respect of the numbers of 

 " Other Dairy Stock " kept, for the greater part of these stock in the whole of the Scottish 

 herds are in the herds of these districts 



XIII. APPLICATION OF RESULTS. 



When consideiing the results shown in this Report in relation to the costs of the present 

 or later winter periods, changing conditions must be taken into account, and care must be 

 taken that all the factors affecting the various items of cost are borne in mind. 



The Agricultural Costings Committee desires to express its thanks for assistance in carry- 

 ing out the Investigation to the Co-operating Farmers on whose farms the necessary cost 

 records were kept, to the National Farmers' Union, Dairy Farmers' Associations, Agricultural 

 Colleges, Live Stock Commissioners, County Agricultural Organisers, and others; to the 

 Heading University College; and also to the Institute of Agricultural Economics at Oxford 

 for assistance throughout the Investigation and in reporting on the results. 



XIV. APPENDIX. 







TABLE A. Summary of Costs. 



B. Herd Transactions Great Britain. 



C. England and Wales. 



D. Scotland. 



E. County Areas covered by the various Local Districts. 



SUMMARY OF COSTS. 



(1st October, 1919, in 3(M Api-il,' 1920.) 



TABLE A. 



.Vote. No interest on capital included. Management salaries included, 409 2*. 



