46 
BULLETIX 943, V. S. DEPAETMEXT OF 'AGEICrLTrRE. 
each kind of live stock produced. This list contains such items as 
interest and taxes on barn lots, fence rows, roads, etc.. building and 
fence repairs and maintenance, and miscellaneous cash expenses. 
It is generally considered that these items of farm expense can be 
handled best by alloT^'ing this miscellaneous cost to represent a 
certain per cent of the combined material and labor costs of each 
enterprise. Detailed cost-accountmg records as kept on representa- 
tive wheat farms in several of the areas visited show that this charge 
amounts to approximately 12 per cent of the value of labor, materials, 
and thrashing. Since the type of farming in the districts studied is 
so similar, this rate has been used for all farms. 
CREDITS. 
The items which have been considered as a credit to the wheat crop 
are straw, pasture, and special insurance received for damage to the 
crop through fire or hail. The straw vas considered of very little 
money ^ alue and often only that portion needed for bedding was 
saved ; the remainder was left to rot or was burned in stacks in the 
field. 
In the winter-wheat areas some farmers pastured the young wheat 
during the fall and spring months. This was especially true in 
Kansas and Missouri. In Saline County. Mo., the high credit foi 
pasture was largely due to a considerable area being so badly lodged 
that it was not cut, but was pastured with hogs. 
In only a few instances was insurance reported as having been 
received for losses owing to fire or hail. (See Table XXX. "> 
Table XXX. — Credit per acre, spring and irinter uheat — 1919 (^481 farms). 
State and county, 
Straw. 
I Special 
Pasture (*rop in- 
i-asruxe. gm-ance 
received. 
Total. 
North Dakota: 
Grand Forks County 
Morton County , 
South Dakota: 
Spink County 
Minnesota: 
Clay County 
Traverse Coimty 
-Vll spring wheat . 
Kansas: 
Ford County 
Pawnee County 
McPherson County. 
Missouri: 
Saline County 
Jasper County 
St. Charles County. 
Nebraska: 
Phelps Coimty 
Saline County 
Keith Coimty 
All \\inter wheal. 
' -SO. 19 
.44 
.19 
.58 
.30 
'so." 06' 
so. 19 
.50 
.19 
.58 
.30 
.34 
.01 
.35 
.30 
.18 
.42 
SO. 38 
.98 
..26 
1.79 
.41 
.02 
.07 
.03 
.13 
.71 
1.-29 
.68 
.48 
.57 
.49 
........ „^ 
2.27 
1.14 
.51 
.20 
1 
. . . .i 
.27 
.34 
.34 
.14 
.i2 1 
.26 
.30 
.06 
,S2 
