98 



COMMERCIAL POULTRY RAISING 



mostly for home consumption, need not concern themselves with 

 but two columns of figures — a debit and a credit column. The 

 debit column, though it may be the least desirable, will be con- 

 sidered first; it is a necessary evil. 



Feed bills are the chief occupants of this column. Be sure 

 to enter every item. The cost of the grain is seldom the only 

 item. What about sacks, freight on the feed, hauling and so on? 

 These are chargeable. Include all the labor required to care for 

 the birds, for cleaning, feeding, watering and general supervision, 

 whether it is performed by the owner of the flock, or assisted by 



{Courtesy Wisconsin Experiment Station) 



Fig. 64. — Fowls on range are stronger, more thrifty and less liable to contract 



disease. 



his wife and children. Perhaps only a few minutes are required 

 several times a day; estimate their total in hours and multiply 

 by a fair wage rate. 



Original Investment. — It is not fair to charge the cost of the 

 poultry building and all equipment, also the value of the flock, 

 to the expense account. They represent capital. Figure the 

 original investment, and on this it is fair to charge an interest 

 rate of six per cent per annum, which should be added to the debit 

 column. Against the value of the buildings, fencing and equip- 

 ment should be charged another six per cent for depreciation. 



