16 BULLETIN 4:9, U. S. DEPARTMENT OF AGRICULTURE. 



This item of loss will vary from year to year, and in some years 

 the animals discarded may be sold for a sum sufficient to cover 

 the cost of their production. • Because of this varying loss, the most 

 accurate way of disposing of this item is on the basis of results ex- 

 tending over a period of years. For the Brigham farm this charge 

 is worked out on the basis of losses for the five years and is only 

 $30.92. As shown in Table I, there were 73 head to reach maturity 

 during these years, and this loss prorated is 42 cents per head. 



This is an exceedingly small loss, and on most dairy farms this 

 item would probably be larger. There are two reasons for this loss 

 being so small on the Brigham farm: (1) The owner was fortunate 

 in disposing of the discards at good prices, and (2) the death rate 

 was low. It would not have been possible to handle 117 calves and 

 lose but 2 if the herdsman had not been both skillful and pains- 

 taking in his work. (Fig. 5.) The care and attention given by 



Fig. 5. — Jersey heifers at 22 months of age. Skillful care and feeding make the 

 heifers in excellent condition at maturity and of good size. 



the owner and his herdsman to the handling of the stock are also 

 shown by the uniformity of the feed and labor costs. (See Tables 

 XI, XII. and XIII. pages 18, 19, and 20.) 



The gross cost of raising the calf the first year is $35.95, and 

 for the second year $25. Hi). The relative importance of the different 

 items that go to make these costs are clearly shown in the percentage 

 columns in Table IX. 



The manure and litter from the calves were assumed to be worth 

 $3 per head for the first year and $5 for the second. This gives a 

 credit item which will reduce the gross cost of raising the heifer 

 for the first year to $32.95 and for the second year to $20.69. 



