THE COST OF KAISING A DAIRY COW. 3 



so that the general overhead expenses of the farm, a share of which 

 is chargeable to the calves, may be determined. 



INVENTORIES. 



A complete detailed inventory should be taken at the beginning of 

 each year. This should include the live stock, feed, and everything 

 used in connection with the calf -raising portion of the dairy enter- 

 prise. These inventories are of the utmost importance, as they form 

 the foundation for many of the cost items other than feed, labor, 

 and cash expenses. 



RECORDS ON THE BRIGHAM FARM. 



By cooperating with Mr. C. I. Brigham, a dairyman located in 

 Dane County, Wis., the Office of Farm Management of the Bureau of 

 Plant Industry has obtained complete cost records not only for the 

 raising of calves but for the entire farm business, beginning with the 

 year 1908. Great care has been taken by Mr. Brigham and his work- 

 men to record the consumption of all feeds given to each class of live 

 stock and to make complete daily records in detail of all hours of 

 labor expended and other items. From these records it has been pos- 

 sible to work out complete cost statements on the raising of heifers. 



The dairy stock on this farm normally consists of 50 high-grade 

 and pure-bred Jersey cows, 2 registered bulls, and about 40 head of 

 calves and young stock. 



The practice in this herd is to have all the cows freshen, beginning 

 September 1, and the heifers are bred to drop their first calves and 

 enter the herd at the age of 2 years. The record of a yearly group 

 of calves is started September 1, and the variation in numbers by new 

 calves entering the group throughout the month is eliminated by 

 tabulating the records on the basis of feeding days. In practice 

 it is not possible to have all the 2-year-old heifers enter the herd in 

 the fall of the third year, but those that do not enter the herd at that 

 time are added to the yearling group. 



On this farm at the beginning of the feeding period the group of 

 calves is composed of heifers and a few of the best pure-bred bulls 

 which are to be sold for breeding purposes. These bulls are usually 

 disposed of before the end of the first year. 



The numbers of calves handled for the different periods during the 

 five years covered by records on the Brigham farm are presented in 

 Table I. 



