PRAIRIE FARMER'S POULTRY BOOK 



Losses 



Schedule No. VIII is used for recording all losses that 

 occur. It is advisable to keep such a list, even though these 

 losses are taken care of in the inventory. It will be a silent 

 reminder of the disappearance of profits. 



Orders 



A record of all orders received will save many a heartache. 

 The record should be as complete as possible and should in- 

 clude the following data : Date received, name and address of 

 purchaser, shipping station, items ordered, conditions, price, 

 date paid, and date shipped. Refer to Schedule No. IX. 



Depreciation 



The percentage of depreciation is determined by the life- 

 period of the building or equipment. A building with stone or 

 concrete foundation and shingle roof will have a life period 

 of 40 years. The depreciation on the first cost should be 254 

 per cent annually. If the building sits upon the ground and 

 has a paper roof its life-period is reduced to 20 years. The 

 depreciation should be 5 per cent. All major equipment 

 should receive a depreciation of 10 per cent. In all cases, de- 

 preciation should be estimated on the original cost, else the 

 building will become perpetual and the cost will never be 

 charged off. Schedule No. XIII shows the method of record- 

 ing depreciation. 



Sundry Schedules 



Schedule No. X is for recording all purchases made of stock 

 and eggs. 



Schedule No. XI shows a record of all miscellaneous in- 

 come not included in Schedule II. 



Schedule No. XII gives a record of all miscellaneous ex- 

 penses not included in Schedule III. 



These items are repairs, insurance, interest, taxes, show 

 expenses, etc. 



A few pages set apart for memoranda will not come amiss 



Value of the System 



The use of the system recommended in this chapter will 

 be found practical and comprehensive. It is a matter of great 

 satisfaction to know just what any farm enterprise has ac- 



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