CHAPTER IV 



THE COST OF BUILDINGS 



In dairying a charge must be made for the use of the build- 

 ings. This is best figured from costs which include interest on 

 investment, repairs, insurance, taxes, and depreciation. It is 

 a rent charge. Several problems present themselves in a cal- 

 culation of this cost. The first question to be answered is, 

 which buildings should be charged to the cows? It has been 

 customary to include buildings for cows and the storage barns 

 for hay. Where hay is charged to the cows at market price 

 it is not just to charge the cows with the storage barns also. 

 It is necessary to have the hay barn even if cows are not kept. 

 If the price of hay charged to the cows, however, is based on a 

 price of purchase of the year's supply in hajanaking season, 

 the storage will of necessity be included in the cost of milk 

 production. We shall not consider the storage-barn cost a 

 proper charge to cows, for we have charged hay at market price, 

 and it is necessary to have the barn to store the hay for market 

 even where it is not fed to cows on the farm. 



The cost of a barn for dairy cows varies widely, depending 

 upon its durability, construction, convenience, and sanitary 

 condition. It may pay to build more substantial barns, barns 

 that will depreciate less, and be less subject to destruction by 

 fire. The difficulty has been that methods of housing has 

 changed frequently. The best shape or size of building has 

 not been definitely determined. The tendency has been to 

 construct expensive barns for the housing of dairy cattle where 

 especially clean milk is produced. In some cases cows are 

 kept in barns so expensive that the overhead charge for in- 

 terest, taxes, and insurance has made profitable milk produc- 

 tion an impossibility. The comfort and health of the animals, 

 however, must be maintained. The present tendency is to 



