PEODUCING MILK IN WESTERN WASHINGTON. 
15 
To obtain the depreciation on cattle the value of every cow that 
entered the herd during the year was added to the herd inventory at 
the beginning of the j^ear; from this result was subtracted the total 
value of the cows at the end of the year plus the prices received for 
cows sold during that year. 
A depreciation of 4.4 per cent of the capital value of the cattle is 
shown. This figure would have been considerably higher had it not 
been for the large number of cows sold the last year for dairy pur- 
poses for which the dairymen received a very good price. 
Taxes chargeable to the dairy were taken from the county auditor's 
tax books, and insurance was taken from insurance receipts. 
Such items as veterinary fees, medicines, disinfectants, and cow- 
testing-association dues amounted to $1.45 per cow per year. 
PER CENT COMPARISON OF FACTORS INVOLVED IN MILK 
PRODUCTION. 
.How did the cost of producing milk in winter compare with the 
cost in summer? What items were chiefly responsible for the wide 
variation in the seasons? These questions are answered in the fol- 
lowing table : 
Table 8. 
-Per cent of the total costs represented by feed, labor, and other costs, 
by seasons. 
Item. 
Winter. 
Summer. 
Entire 
year. 
Feed and bedding cost 
Pasture ' 
Feed, bedding, and pasture cost 
Labor cost .' '. 
Other costs, except herd inventory variation 
Total cost, except herd inventory variation 
Depreciation oii herd . .'. 
Total cost of production 
Per cent. 
36.6 
.9 
Per cent. 
7.3 
11.6 
Per cent. 
43.9 
12.5 
37.5 
11.4 
8.7 
18.9 
12.1 
8.9 
56.4 
23.5 
17.6 
57.6 
1.2 
39.9 
1.3 
97.5 
2.5 
58. 
41.2 
100.0 
The first two columns show that the wide variation between the 
winter and the summer costs was due largely to the difference in the 
cost of feed and pasture. The combined feed, bedding, and pasture 
cost in winter was 37.5 per cent of the yearly costs, while the cost of 
these items in summer was 18.9 per cent. The fact that the labor 
cost in winter was 11.4 per cent and in summer 12.1 per cent shows 
there was a difference of only 0.7 per cent in this item for the two 
seasons. 
The high prices received for cows sold during the year reduced the 
depreciation charge, and this item is reported separately, so its effect 
on the total cost can be seen. 
The cost of producing milk in winter was 58.8 per cent of the yearly 
cost, while the summer cost was 41.2 per cent of it. 
