COST OF PRODUCING SUGAR BEETS IN UTAH AND IDAHO. iat 
SEED. 
The common practice was to plant beet seed at the rate of 15 
pounds per acre. The seed was sold to the grower at approxi- 
mately 15 cents per pound, thus making a uniform rate of $2.25 
per acre. Several farmers used less than 15 pounds per acre, and as 
a result three districts have an acre charge for seed which is some- 
what less than $2.25. 
WATER ASSESSMENTS. 
The farms in the Garland area reported an assessment of approxi- 
mately $1 per acre for irrigation water. This group, however, con- 
tained some rented farms. In such cases the water assessments 
were not paid by the operator, but were included with the rent. 
When these farms are included the average cost is lower than $1 
per acre. 
OTHER COSTS. 
“Other costs”? are charges which apply to the farm as a whole. 
They must, therefore, be distributed so that each enterprise will 
carry its proper proportion of the general expenses. Such items as 
insurance, taxes, interest on land, land rent, machinery charges, and 
miscellaneous expense constitute this list. (Table VIT.) 
Taste VII.—Other costs—use of land, taxes, overhead, ete. 
| | Cost per acre. 
Num-| Total Inter- Loss Cost 
District. Year.| ber of | 47°8 Taxes|eston| y,._ due to per 
farms. vested | Use on randl |) bore |) caine Roller] aban- | Over- | 4; qj. | ton 
stec.| Jand. | insur- | rowed ee hire. ;doned| head. Oo 
ance. | mon- y: acre- 
ey. age. 
Lehi, Utah.-...- 1918 44 303. 5 |$18. 82 | $1.92 |_.....: $9. 24 | $0.20 | $0.95 |$10. 95 |$42.08 | $2. 61 
Garland, Utah-..| 1918 58 766 ViPes U 1. 36 | $0. 04 8. 52 . 16 . 29 8. 93. | 42. 07 2. 66 
Idaho Falls and 
Blackfoot, 
WdahOases ne 1918 74 892.3 |} 19.99 VED eee 8. 74 .09 | @3. 24 7.46 | 40. 81 a5 1 
Twin Falls, 
dahowsseecke 1919 44 687. 03} 34. 29 Be AO eee 7.19 ROAM eee 8.29 | 53. 51 4, 90 
a In these areas 7.8 per cent of the sugar beet acreage was abandoned. 
USE OF LAND. 
Every farm owner has a given amount of capital invested in land 
and a reasonable return is expected annually. In some methods of 
accounting it is customary to omit the “rent”? charge, but in this 
study allowance is in all cases made for use of land. A large number 
of farmers in these areas have mortgages on their farms, and they pay 
a definite rate of interest annually. Clearly this interest is charge- 
able against the crop grown upon the land. Similarly, interest on 
investment should be charged against crops grown on land not 
