AN ECONOMIC STUDY OF DAIRYING 



291 



1 08 farmers used ice. Often one building is used as both a milk house and 

 storage for ice. 



The charge for the use of buildings was made up of interest at 5 per cent 

 on the average value, the cost of new buildings, cost of repairs, insurance, 

 and decreased value. When buildings were worth more at the end of the 

 year, the increase in value was deducted to determine the charge for their 

 use. This was then apportioned to cows, to heifers, to herd bulls, and to 

 bulls to be sold, according to the average number of cattle units of each 

 class on hand at the beginning and at the end of the year. 



The data for use of buildings are given in table 10: 



TABLE 10. CHARGES FOR USE OF BUILDINGS, 2058 Cows, 1002 HEIFERS, 172 HERD 

 BULLS, AND 76 BULLS TO BE SOLD 



Apportionment of cost 



* Depreciation on buildings, 2.45 per cent of average value. 



