28 



The above list is only suggestive. Various modifications of 

 these classes occur. The classification used should conform to 

 the facts concerning the farms to be classified. 



In certain kinds of tabulation all the foregoing classes, with the 

 exception of plantations, may be disregarded if each farm is first 

 reduced to the basis of class 3. This may be done as follows: 



Class 2. Manager farms. Deduct from expenses, and add to 

 farm income and labor income, the salary of the manager. This 

 applies whether the manager takes part in the farm work or merely 

 directs it. 



Class 4. Networking owner farms. Deduct from expenses, and 

 add to farm income and labor income, the wages of one man for 

 the part of the year when hired labor is employed. 



Class 5. Owner and landlord farms. Eliminate from the invest- 

 ment the portion of the farm rented out, and eliminate from the 

 records all items relating to this portion of the farm. This includes 

 a proportionate share of taxes and other general farm expenses in 

 which the land rented out should share and all receipts from and 

 expenses for this part of the farm. 



Classes 6-10. Tenant farms of all kinds. Consider landlord and 

 tenant as one person, and eliminate all transactions between them. 



The above reductions are necessary only in tabulations that 

 involve items that would be changed in making the reduction. 



TABULATIONS SUGGESTED. 



The following list of tabulations is suggested as a means of bring- 

 ing out the relations between the various elements of farm manage- 

 ment survey data and of showing the application of farm manage- 

 ment principles to the agriculture of the locality in which the 

 survey is made. The list is merely suggestive; in many cases some 

 of the tables will give no significant result, and often other tabu- 

 lations will be required. 



In addition to the averages noted in the list of tabulations which 

 follow (right-hand column), each tabulation should show: 



A. The number of farms in each group (and also in each sub- 

 group if the main groups are further subdivided). 



