UNITED STATES DEPARTMENT OF AGRICULTURE 
BULLETIN No. 560 ¥ 
OFFICE OF THE SECRETARY 
Contribution from the Office of Farm Management. 
W. J. SPILLMAN, Chief. 
Washington, D.C. v July 9, 1917 
COST OF KEEPING FARM HORSES AND COST OF 
HORSE LABOR. 
A Study of Records for 316 Horses on 27 Farms in Ilinois, Ohio, and New York. 
By M. R. Coopmr, Scientific Assistant. 
CONTENTS. 
Page. Page. 
Lins) CLG G\UE ARE Ge ee a 25 Miscellaneous) costsi-eese- a. eeee ee eee 13 
“SUID Ay CGO SIS S15 aes sae a eee eee 2 es WSVGA TO Speco ae ener ey tee bec oe 13 
eNATIG DCAGING 4: oi cos ssc et Se ek Sk Sian atiOonsvinen efi COStsac ns saaeer et eee ee 14 
MeOr COStS.... <2 2-5. nee ee peers Lae 8 | Relation of the work performed to the total 
Interest on value of horses...........-------- 9 TEC CECOS Tiere kiss Site a yr eae 16 
BME MaIITACCOSt Mie ee ER SE yk a 9 | Cost of horse labor per hour.......-...---.--- 18 
MSCOUEHMIDMENts 0.524. s26e---0e- tote 9 | Labor performed, by months...........-.-..- 19. 
~ LIGNE ob oonadssouod beet ee see eee ae 9 | Relation of total crop acres per farm to crop 
Depreciation and appreciation. ............-- 10 ACEES| PEL MOPS sae ie See es Lei ce eit aie 22 
Profit and loss on colt account...........--.- 12 
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. Ithasa 
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 involy- 
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 
hours in that time, is more economical than the Ne 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. 
Notr.—This bulletin should be of value to all who are interested in the study of farm-management 
problems. 
93180°—B ull. 560—17——1 
