THE COST OF RAISING A DAIRY COW. 3 
so that the general overhead expenses of the farm, a share of which 
is chargeable to the calves, may be determined. 
INVENTORIES. 
A complete detailed inventory should be taken at the beginning of 
each year. This should include the live stock, feed, and everything 
used in connection with the calf-raising portion of the dairy enter- 
prise. These inventories are of the utmost importance, as they form 
the foundation for many of the cost items other than feed, labor, 
and cash expenses. 
RECORDS ON THE BRIGHAM FARM. 
By cooperating with Mr. C. I. Brigham, a dairyman located in 
Dane County, Wis., the Office of Farm Management of the Bureau of 
Plant Industry has obtained complete cost records not only for the 
raising of calves but for the entire farm business, beginning with the 
year 1908. Great care has been taken by Mr. Brigham and his work- 
men to record the consumption of all feeds given to each class of live 
stock and to make complete daily records in detail of all hours of 
labor expended and other items. From these records it has been pos- 
sible to work out complete cost statements on the raising of heifers. 
The dairy stock on this farm normally consists of 50 high-grade 
and pure-bred Jersey cows, 2 registered bulls, and about 40 head of 
calves and young stock. 
The practice in this herd is to have all the cows freshen, beginning 
September 1, and the heifers are bred to drop their first calves and 
enter the herd at the age of 2 }^ears. The record of a yearly group 
of calves is started September 1, and the variation in numbers by new 
calves entering the group throughout the month is eliminated by 
tabulating the records on the basis of feeding dRjs. In practice 
it is not possible to have all the 2-year-old heifers enter the herd in 
the fall of the third year, but those that do not enter the herd at that 
time are added to the yearling group. 
On this farm at the beginning of the feeding period the group of 
calves is composed of heifers and a few of the best pure-bred bulls 
which are to be sold for breeding purposes. These bulls are usually 
disposed of before the end of the first year. 
The numbers of calves handled for the different periods during the 
five years covered by records on the Brigham farm are presented in 
Table I. 
