36 
BULLETIN 1446, U. S. DEPARTMENT OF AGRICULTURE 
ESTIMATED CASH RECEIPTS AND CASH EXPENSES 
Receipts from the sale of wheat at $1.25 per bushel amount tc* 
$5,381, and from the sale of livestock and livestock products to 
$579. The plan calls for the sale of all wheat not needed for feed 
and seed, 2 horses each year and all excess poultry, butter, and eggs, 
2 veal calves and a small quantity of dressed beef. 
The cash expenses provide for the hire of 64 days of man labor. 
The expense for man labor, feed, fuel, oil, and grain sacks was ar- 
rived at by multiplying the requirements by the rates that were paid 
during 1925 for these items. The other expense items are averages 
of a group of farms of the 640-acre size. After subtracting the cash 
expenses from the cash receipts there is left a net cash return of 
$4,020, and in addition a considerable quantity of farm-produced 
supplies contributed toward the family living. (See Table 32.) 
Table 32. — Estimated cash receipts and cash expenses on a 640-acre farm 
Cash receipts 
Cash expenses 
Wheat, 4,305 bushels at $1.25 - 
$5,381 
Labor, 64 days 
$304 
Horses, 2 at $75.- . 
150 
Repairs: 
Butter, 384 pounds at $0.35 - 
134 
90' 
Eggs, 663 dozen at $0.35 
232 
Combine 
Building 
Fences 
isa 
Cockerels, 25 at $0.50 __ 
12 
4f> 
Old hens, 25 at $0.65 
16 
25- 
Dressed beef, 160 pounds at $0.08. 
13 
26- 
Veal calves, 2 at $11 
22 
Salt. 
6 
14 
Horseshoeing 
10 
60 
Young pigs, 3--- 
15 
Grain sacks including sewing twine 
Automobile for farm use 
2,228. 
267 
300* 
Telephone p. 
Fuel and oil: 
10 
15 
Combine 
Insurance: 
Building 
Combine 
Crop 
Taxes 
45 
18 
70 
25- 
450 
Total 
Difference between receipts and expenses.. 
1,940 
4,020 
5,960 
5,960 
EFFECT OF CHANGES IN WHEAT YIELDS AND PRICES UPON NET CASH RETURNS 
With a yield of wheat of 15 bushels per acre, and the same quan- 
tities kept out for seed and feed, and prices received for wheat and 
quantities and prices of other products the same as shown in Table 
32, the results would be as follows: 
Decrease in cash receipts $1, 487 
Decrease in cash expenses 63 
Decrease in net cash returns owing to lower yield of wheat 1, 424 
With a 25-bushel yield of wheat the net cash returns would be 
increased by $1,424. 
On the basis of a 20-bushel yield of wheat sold at $1 per bushel, and 
other receipts and expenses the same as shown in Table 32, the total 
net cash returns would be decreased by $1,076. With a 20-bushel 
yield of wheat sold at $1.40 per bushel, and other receipts and expenses 
the same as shown in Table 32, the total net cash returns would be 
increased by $646. 
