46 



BULLETIN 943, U, S. DEPARTMENT OF AGRICULTURE. 



each kind of live stock produced. This list contains such items as 

 interest and taxes on barn lots, fence rows, roads, etc., building and 

 fence repairs and maintenance, and miscellaneous cash expenses. 

 It is generally considered that these items of farm expense can be 

 handled best by allowing this miscellaneous cost to represent a 

 certain per cent of the combined material and labor costs of each 

 enterprise. Detailed cost-accounting records as kept on representa- 

 tive wheat farms in several of the areas visited show that this charge 

 amounts to approximately 12 per cent of the value of labor, materials, 

 and thrashing. Since the type of farming in the districts studied is 

 so similar, this rate has been Used for all farms. 



CREDITS. 



The items which have been considered as a credit to the wheat crop 

 are straw, pasture, and special insurance received for damage to the 

 crop through fire or hail. The straw vas considered of very little 

 money value and often only that portion needed for bedding was 

 saved; the remainder was left to rot or was burned in stacks in the 

 field. 



In the winter-wheat areas some farmers pastured the young wheat 

 during the fall and spring months. This was especially true in 

 Kansas and Missouri. In Saline County, Mo., the high credit for 

 pasture was largely due to a considerable area being so badly lodged 

 that it was not cut, but was pastured with hogs. 



In only a few instances was insurance reported as having been 

 received for losses owing to fire or hail. (See Table XXX.) 



Table XXX. — Credit per acre, spring and winter wheat — 1919 (481 farms). 



State and county. 



North Dakota: 



Orand Forks County 



Morton Count y 



South Dakota: 



Spink County 



Minnesota: 



Clay County 



Traverse County 



All spring wheat . . 



Kansas: 



Ford County 



Pawnee County 



MePherson County.. 

 Missouri: 



Saline County 



Jasper County 



St. Charles County. . 

 Nebraska: 



Phelps County 



Saline County 



Keith County 



All winter wheat. . 



Straw. 



.34 



.30 

 .18 

 .42 



.48 

 .57 



.20 

 .34 

 .14 



Special 



-I23& 



received. 



SO. 38 

 .98 

 .26 



1.79 

 .41 



.02 



.07 



$0. 06 



.12 



.06 



Total. 



$0.19 

 .50 



.19 



.58 

 .30 



.35 



.71 



1.29 



2.27 

 1.14 

 .51 



.27 

 .34 

 .26 



.82 





