38 BULLETIN 693, U. S. DEPARTMEXT OF AGBICULTUEE. 



per acre greater at Provo than at Garland. Idaho Falls growers 

 were $4.49 below the highest average interest and rent charge. 



On farms where the greater part of the hand labor is on a contract 

 basis it is the custom for the sugar company to advance to the 

 operator sufficient money to pay approA'imately one-half of the total 

 cost of hand labor as soon as the thinning and hoeing have been com- 

 pleted. The amount of this loan, with interest, is deducted from the 

 beet receipts in the autumn. This interest is a part of the cost of 

 raising beets, and it has been so charged in this study. 



Beet macJiinery cost i^er acre. — In computing the cost for machinery 

 it is necessary to consider not only the interest on the original invest- 

 ment which was required to furnish field equipment for the produc- 

 tion of sugar beets, but also depreciation and annual repairs. A 

 part of the equipment used in the preparation of beet land is required 

 in caring for other crops; hence the annual charge against these 

 implements must be distributed as equitably as possible over the 

 enterprises involved. These items were calculated and compiled as 

 machinery charge. The method employed in securing the essential 

 data in 1914 differed somewhat from the plan which was followed in 

 1915. The lormer plan gave a slightly lower charge than the latter, 

 and the fact that the records for 1914 were confined to Provo and 

 Garland explains in part why Idaho Falls has the maximum machin- 

 ery cost. The difference between Garland and Idaho Falls was only 

 59 cents per acre. By comparing the machinery charge with other 

 costs in this classification, or with the total cost of production, it will 

 be observed that the equipment cost constitutes only a minor part, 

 and any small modification one way or the other would not appre- 

 ciably change the final results. 



Miscellaneous expense. — There are certain other costs which are 

 not chargeable to any one enterprise in particular, but have to be 

 carried by the whole farm, and a certain part must fall upon each 

 enterprise. To make provision for these items a 3 per cent charge 

 was assigned on the basis of the labor and material costs combined. 

 If the labor and materials amounted to $50 per acre, 3 per cent of this 

 sum would be $1.50. The latter would then be counted as a part of 

 the total cost of producing the crop. There is a difference of 16 

 cents between the Idaho Falls group and the a\ erage which was 

 obtained from the Garland estimates. 



