16 
BULLETIN 49, U. S. DEPARTMENT OF AGRICULTURE. 
This item of loss will vary from year to year, and in some years 
the animals discarded may be sold for a sum sufficient to cover 
the cost of their production. Because of this varying loss, the most 
accurate way of disposing of this item is on the basis of results ex- 
tending over a period of years. For the Brigham farm this charge 
is worked out on the basis of losses for the five years and is only 
$30.92. As shown in Table I, there were 73 head to reach maturity 
during these years, and this loss prorated is 42 cents per head. 
This is an exceedingly small loss, and on most dairy farms this 
item would probably be larger. There are two reasons for this loss 
being so small on the Brigham farm: (1) The owner was fortunate 
in disposing of the discards at good prices, and (2) the death rate 
was low. It would not have been possible to handle 117 calves and 
lose but 2 if the herdsman had not been both skillful and pains- 
taking in his work. (Fig. 5.) The care and attention given bv 
Fig. 
■Jersey heifers at 22 months of age. Skillful care and feeding 
heifers in excellent condition at maturity and of good size. 
the owner and his herdsman' to the handling of the stock are also 
shown by the uniformity of the feed and labor costs. (See Tables 
XL XII. and XIII. pages 18, 19, and 20.) 
The gross cost of raising the calf the first year is $35.95, and 
for the second year $25.69. The relative importance of the different 
items that go to make these costs are clearly shown in the percentage 
columns in Table IX. 
The manure and litter from the calves were assumed to be worth 
$3 per head for the first year and $5 for the second. This gives a 
credit item which will reduce the gross cost of raising the heifer 
for the first year to $32.95 and for the second year to $20.69. 
