2 BULLETIN 896, U. S. DEPARTMENT OF AGRICULTURE. 
General interest in figures relating to farm costs has been manifested 
during the past two years. This is especially true with reference to 
such farm staples as cotton and wheat. However, the real signifi- 
cance of figures of this character is generally missed, while minor 
features are emphasized to such an extent that the real purpose of 
the study is forgotten. 
It is highly desirable, therefore, to keep in mind some of the 
limitations of cost figures. The cross section which is here presented 
for inspection represents a relatively small portion of the total cotton 
production of the United States. The conclusions which may be 
drawn from this analysis can be applied to the farms of the Cotton 
Belt in general only so far as is warranted by similarity of conditions. 
COTTON BELT COUNTIES 
IN WHICH ; 
COST RECORDS WERE OBTAINED 
Fic. 1.—Black portions show locations of areas surveyed. 
However, a review of the methods followed by these growers will 
undoubtedly prove suggestive to any cotton grower, and should 
make for more efficient practices even where conditions differ from 
those that obtain in the areas surveyed. 
The basic factors of production constitute the fundamental data 
of this report. Money costs fluctuate appreciably, and thus do not 
provide a satisfactory basis for comparison throughout a period 
of years. There are items of cost, however, that remain fairly con- 
stant from year to year, and these can be used much more effec- 
tively than costs reported in dollars and cents. Factors that possess 
this stability are known as ‘‘the basic requirements of production.” 
Such factors include the hours of man and mule labor utilized in 
