UNITED STATES DEPARTMENT OF AGRICULTURE 



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BULLETIN No. 560 



OFFICE OF THE SECRETARY 



Contribution from the Office of Farm Management. 



W. J. SPILLMAN, Chief. 



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Washington, D. C. 



July 9, 1917 



COST OF KEEPING FARM HORSES AND COST OF 



HORSE LABOR. 



A Study of Records for 316 Horses on 27 Farms in Illinois, Ohio, and New York. 



By M. R. Cooper, Scientific Assistant. 



CONTENTS. 



Page. 



Sources of data 2 



Summary of costs 2 



Feed and bedding 3 



Labor costs 8 



Interest on value of horses 9 



Stabling cost 9 



Use of equipment .* 9 



Shoeing 9 



Depreciation and appreciation 10 



Profit and loss on colt account 12 



Miscellaneous costs 13 



Manure 13 



Variations in net costs 14 



Relation of the work performed to the total 



feed cost 16 



Cost of horse labor per hour 18 



Labor performed, by months 19 



Relation of total crop acres per farm to crop 



acres per horse 22 



Inasmuch as horses are the principal source of power on the average 

 farm, the cost of horse labor is of vital concern to the farmer. It has a 

 bearing on the net return of every farm enterprise, yet its significance 

 is not likely to be appreciated fully by one who has not made a study 

 of the subject. This, in large measure, is because the cost of horse 

 labor, unlike that of hired-man labor, is chiefly made up of items of 

 expense representing materials furnished by the farm and not involv- 

 ing a direct cash outlay. 



The purpose of this bulletin is to show how the annual cost of keep- 

 ing a farm work horse and the cost per hour worked may be deter- 

 mined, and to point out that the cost per hour worked is the true 

 measure of the profitableness of a horse to its owner. In other words, 

 it is desired to emphasize the fact that, other things being equal, the 

 horse that costs $100 a year in feed, shelter, etc., and works 1,000 

 houis in that time, is more economical than the horse that costs but 

 $75 for keep and works but 500 hours, since the former costs but 10 

 cents per hour worked, while the latter costs 15 cents. 



Note. — This bulletin should be of value to all who are interested in the study of farm-management 

 problems. 



93180°— Bull. 560—17 1 



