FARM COSTS 
ON THE COLORADO AGRICULTURAL 
COLLEGE FARM 
By Alvin Keyser. 
INTRODUCTION. 
• 
It is the common opinion among practical farmers and others 
that a college farm is necessarily expensive; that its operations are 
necessarily done at a loss. That opinion prevailed at the Colorado 
Agricultural College and thruout the state at the time the work 
outlined in this bulletin was started. The Thirtieth Report (1908) 
of the Colorado State Board of Agriculture reported College Farm 
receipts and disbursements as follows: 
Receipts Disbursements 
1907 .$ 77.30 $ 7,537.65 
1908 . 438.12 8,901.09 
$515.42 $16,438.74 
Apparently from the report of the State Board of Agriculture, 
the College Farm was an exceedingly expensive institution. When, 
however, it is considered that during this period the farm acted as 
a general service bureau to the institution, and that the only receipts 
credited to the farm were for grain and hay sold to outside parties 
in excess of what was required to feed the animals of the various 
likestock departments, it becomes apparent at once why the dis¬ 
bursements were so heavy in excess of the receipts. In other words, 
* Note —ACKNOWLEDGMENT : The first farm manager was Prof. H. M. Bainer, 
to whom a great deal of credit is due in starting the farm cost system in March, 1910, 
when the work was first authorized by the State Board of Agriculture. Mr. Bainer re¬ 
mained in charge of the work until July, 1910, since which time the work has been in 
charge of the writer. Under the conditions of college service, it would have been im¬ 
possible to have carried the work to as successful a conclusion as it has been carried 
without the services of an efficient farm superintendent to execute the policies decided 
upon by the Farm Manager. Great credit is due Mr. William O’Brien, Farm Superin¬ 
tendent, for constant and efficient service, a great deal of which has made possible the 
present state of completion. Mr. Carl Morse has rendered valuable assistance in the 
preparation of the tabular matter and in repeated checking of tabular results. All com¬ 
putations have either been done or checked on adding and other computing machines. 
It is hoped this has reduced the errors to a minimum. The original daily summaries 
have been prepared by the clerical force in the office of the Farm Manager. Credit is 
due Miss Edith Weldon for her services in the preparation of this part of the system. 
