458 RECORDS, ACCOUNTS, AND ADVERTISING 
Such a record shows at a glance the number of birds, the egg 
production, and the cost of feed consumed; and it is a simple 
matter to balance this sheet and find the profit or loss from the 
sale of the eggs. 
An Inventory.—In order to ascertain at the end of each fiscal 
year the present inventory value of the plant, and to know ex- 
actly how much money was spent in stock and equipment, it is 
important to keep some kind of inventory record. This is espe- 
cially necessary when adding to the stock, which means a reduc- 
tion in cash for a time with the possibility of increased revenue in 
the future. Such a record can easily be kept on a sheet of paper 
Tuled into five columns, the equipment values being inventoried 
under the following five heads: Land, buildings, stock, tools 
and implements, and miscellaneous equipment. 
With the value of these inventoried for one year, the only work 
necessary at subsequent stated periods is carefully to revalue the 
stock. During the intervening time a full record can be kept on 
this sheet of all sales and all purchases, each being placed in its 
respective column. By dividing the inventory values under head- 
ings suggested, it is possible to estimate depreciation or gain in 
value in each department, and to know the investment in each. 
Incubation Records.—Where artificial hatching is carried on 
to any great extent, a simple yet complete record of each hatch 
is necessary, as a means of determining whether the required 
efficiency is being maintained, and also the better to point out 
any fault in operating the machines. This record of fertility and 
hatching percentages should be kept from year to year for future 
reference. Such a record should cover the following facts: 
Number and name of machine. 
Number and kind of eggs set. 
Date set. 
Temperature in both room and incubator, taken three times a day. 
Moisture in the incubator, readings taken at short intervals. 
Dates when hatch began and when it was complete. 
Number of infertile eggs and dead germs on seventh and fourteenth days. 
Figures showing efficiency of hatch: Vigorous chicks hatched; cripples 
hatched; percentage of eggs hatched; percentage of fertile eggs hatched. 
A simple record sheet for this purpose is shown on page 456. 
Sitting Records.—Where hatching is natural, there should be 
a simple but accurate record of the different broods hatched and 
the time when the hatch is expected. The entries should be as 
