INFLUENCE OF SEASON OF FRESHENING ON DAIRY COWS. 7 
On account of labor and miscellaneous expenses the income over 
cost of feed is not all net profit in the dairy business, but it is from 
the income over cost of feed that net profit is obtained. So far as 
possible, the dairyman should aim to have his cows freshen at the 
time of year that will bring him the greatest net return. That may 
or may not be the date of freshening that gives the greatest income 
over cost of feed. Income over cost of feed is only one of the factors 
that give net profit, but it is one of the most important. Labor is also 
a very important factor, but cow-testing records do not furnish data 
regarding labor costs. 
INCOME ABOVE FEED COST. 
According to Table 1 fall freshening ranks first in income over 
cost of feed ; winter, second ; spring, third ; and summer, fourth. There 
was not much difference, however, between fall and winter freshen- 
ing in this important respect. For the four seasons the average in- 
come over cost of feed for the 64 associations was as follows: Fall 
freshening, $76.65; winter freshening, $75.66; spring freshening, 
$70.73 ; and summer freshening, $66.59. 
In Table 7 the seasons are ranked with reference to the relation of 
date of freshening to income over cost of feed per cow. 
Table 7. — Seasons ranked according to relation of date of freshening to income 
over cost of feed. 
Season of freshening. 
Number of times ranked. 
First. 
Second. 
Third. 
Fourth. 
Spring 
9 
8 
30 
17 
8 
10 
24 
23 
21 
17 
7 
18 
26 
Summer 
27 
Fall 
3 
6 
The table shows the number of times each of the four seasons 
ranked first, second, third, and fourth on income over cost of feed. 
Fall ranked first 30 times and fourth only 3 times. Winter ranked 
first 17 times and fourth only 6 times. Spring ranked first 9 times 
and fourth 26 times, while summer ranked first 8 times and fourth 
27 times. 
INFLUENCE OF MONTH OF FRESHENING. 
Table 8 shows the relation between month of freshening and milk 
production, butterfat production, gross income, and income over cost 
of feed of the same cows previously discussed under seasonal in- 
fluences. 
