A FARM MANAGEMENT SURVEY IN BROOKS CO., GA. 
45 
ITEMS 
°- < 
t- z 
CO - 
| 
Z S 
<ro« 
COST PER ANIMAL 
*IO 20 30 40 50 60 TO 80 
FEED COST 
DEPRECIATION 
INTEREST 
VETERINARY, SHOEING, 
ETC. 
*86. 00 
15.85 
1 1.88 
1.73 
14.5 
13 T 
10.3 
1.5 
»50 18 >,..« » 696 > ieg: ♦,.„ 
. ;...■".;..;.. ..': ! '...!'.; 
I 
G3 CORN 0M5 CORN FOOOtO @ MAY fl orxtp FM.t>» 
TOTAL. 
115.46 
100.00 
Fig. 16. — Annual cost of work stock per animal. 
The depreciation on work stock accounted for 13.T per cent of the 
annual cost, or 10.6 per cent of the average value per head. This 
means that the average remaining working life was 9.5 years. 
With the average work animal on these farms, 31 acres of crop 
land were cultivated and 113 days of productive labor were per- 
formed, the latter at a cost of $1.07 1 per day of such labor. 
EQUIPMENT COST. 
The present value of the implements and machinery on these farms 
amounted to $330 per farm, or $2.28 per acre of crop land. The 
annual charge against this equipment is the sum of the depreciation, 
repairs, interest, taxes, and insurance, minus the receipts from imple- 
ments hired out. This charge, the items of which are shown in 
figure 17, amounted to $103.47 2 per farm, or $0.71 per acre of crop 
land. This sum equals 31.4 per cent of the present value of the 
equipment and 4 per cent of the total cost of crop production. As 
explained elsewhere, the equipment charge was distributed among the 
productive enterprises on the farm in proportion to the amounts of 
mule labor expended on each. The charge amounted to 21 cents for 
each day of productive mule labor. 
ITEMS 
a: T 
O^ DC 
O > a 
it*'* 
*50 
COST OR VALUE PER FARM 
100 150 ^00 250 
300 
PRESENT VALUE OF 
IMPLEMENTS 8c MACHINERY 
$ 
330.00 
TOTAL ANNUAL COST 
1 04.54 
51.7 
DEPRECIATION 
55.44 
16.9 
INTEREST, TAXES, INS. 
32.54 
9.8 
REPAIRS 
15.14 
4.6 
MACHINERY HIRED 
1.42 
.4 
Fig. 17. — Present value and annual cost per farm of implements and machinery. 
\ The item of depreciation includes more than half of the annual 
equipment cost, or 16.9 per cent of the present value of the imple- 
1 This cost is the average per day per farm, whereas the costs given in figure 16 are 
averages per animal. 
2 The total annual cost, $104.54, shown in figure 17, represents the gross cost. Sub- 
tracting tfee receipts from machinery hired put, $1.07, leaves $103.47 as the net cost 
per farm. 
