Colorado Agricultural College Farm Costs. 
5 
the receipts represented excess produce marketed upon the city 
markets. 
The Thirty-second Report of the State Board of Agriculture 
reported College Farm receipts and disbursements as follows: 
Receipts Disbursements 
1909 ...$1,721.73 $6,790.21 
1910 . 7,640.61 9,955.73 
$9,362.34 s 16,745.94 
A careful study of the years 1909 and 1910 will show differ¬ 
ences existing previous to and at the time of the inauguration of 
the present system of cost accounts. The present system was 
started in March, 1910. While these figures show only $9,362.34 
receipts, a figure considerably less than the disbursements, they 
show a marked increase. Even these figures do not represent the 
true state of affairs, because they only record transactions which 
pass thru the Secretary’s office and for which cash was actually 
paid. Transfers and produce used by the farm itself do not ap¬ 
pear in the report of the Secretary to the Board. 
A careful study of these figures will show that the disburse¬ 
ments of the farm for the biennial period, 1907 and 1908, are al¬ 
most identical with the disbursements in the biennial period 1909 
and 1910. The receipts in the second period have enormously in¬ 
creased. A careful business statement of all that transpired would 
make a more favorable showing for the College Farm, but it is not 
deemed as important as the data on the cost of producing crops and 
the cost of various farm operations. Accordingly such statement is 
not included at this time. 
The conditions that existed in 1910, when the present system 
of keeping cost accounts on the College Farm was inaugurated, was 
essentially as follows : The College Farm raised produce which was 
fed to animals in the Animal Husbandry Department and to the 
horses in the co-operative Government-State Carriage Horse Breed¬ 
ing Experiments. Such produce was not credited as a farm receipt. 
But the sale of' animals from the other departments was accounted 
as a receipt and the differences in the prices which were received for 
animals and the labor cost was put down for a profit in those cases 
where the animals were exclusively fed upon farm produce. If the 
College Farm force performed labor upon the campus, upon the 
roads and drives, or for other departments they received no com¬ 
pensation therefor and this labor service, which was in no way con¬ 
nected with the operations of the farm, became one of the items of 
expense publicly charged against the College Farm. Realizing that 
this system was unfair, a change was inaugurated. A Farm Man- 
