24 
BULLETIN 338, TJ. S. DEPARTMENT OF AGRICULTURE. 
Table XXI. — Relation of machinery cost to the total cost of farm operations in western 
New York. 
Operation. 
Men. 
Horses. 
Per cent 
of cost 
con- 
tributed 
by the 
imple- 
ments. 
Operation. 
Men. 
Horses. 
Per cent 
of cost 
con- 
tributed 
by the 
imple- 
ments. 
Plowing (walking) 
2 
3 
2 
2 
2 
2 
2 
1 
2 
4.7 
12.6 
11.2 
11.7 
19.2 
14.0 
32.8 
48.0 
69.9 
Cultivating 
1 
2 
2 
2 
2 
2 
2 
2 
3 
8 2 
Plowing (sulky) 
Do 
19 1 
Harrowing (spring tooth). 
Harrowing (spike tooth). . 
Transplanting cabbage. . . 
Mowing hay 
19.4 
28 7 
18 7 
Rolling 
35 6 
Drilling grain 
Harvesting beans 
Harvesting grain (binder) 
Harvesting corn (binder) . 
32 3 
Planting corn 
42 8 
Do 
52 7 
With the exception of corn planters and corn binders, which are 
used only a day or two annually, the machinery cost of the various 
operations does not exceed 50 per cent of the whole, while for the 
standard farm operations the machinery cost ranges from 4.7 per 
cent for the walking plow to 42.8 per cent for the grain binder. These 
percentages represent the average of conditions in western New York. 
The larger farms enjoy a much lower percentage of machinery cost 
and those smaller than the average labor under much heavier charges. 
Where larger numbers of horses are used the machinery cost is, of 
course, relatively less. 
It appears to be more economical to keep the machinery cost of farm 
operations down by management that will secure a maximum num- 
ber of days of profitable service from each implement annually than 
to spend money to shelter idle machinery. It is still more important 
to keep men and horses profitably engaged the maximum number 
of days in the year, since these are much more expensive than the 
machinery, both in daily cost while working and, in the case of 
horses, in depreciation, interest, and maintenance charges while not 
working. 
CONCLUSION. 
The averages of the foregoing tables represent the normal repair 
cost for the respective implements doing the annual amounts of work 
indicated. The data thus made available are of permanent utility in 
arriving at the cost of farm enterprises where these machines are used. 
The replacement and interest charges computed for the respective 
implements in this bulletin will serve as a basis for computing the 
proper overhead charges for machinery at other prices and interest 
rates and doing the same amount of annual work, by the simple 
operation of applying proportion to the averages given here. For 
the conditions in western New York the overhead charges as com- 
puted are basic in character, and will be of service in determining 
the cost of work done or to be done on the farm, in deciding whether 
to buy or rent farm machinery, and in solving countless other prol 
lems in farm management and organization. 
WASHINGTON : GOVERNMENT PRINTING OFFICE : 19 
