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Group Title: Circular
Title: Requirements and returns for 1000-cow beef herds on flatwood soils in Florida
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Title: Requirements and returns for 1000-cow beef herds on flatwood soils in Florida
Series Title: Circular
Physical Description: 27 p. : ; 28 cm.
Language: English
Creator: Anderson, Charles L., 1927-1976
Hipp, Timothy S
Florida Cooperative Extension Service
Publisher: Florida Cooperative Extension Service, Institute of Food and Agricultural Sciences
Place of Publication: Gainesville Fla
Publication Date: <1973>
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Subject: Beef cattle -- Florida   ( lcsh )
Beef cattle -- Cost of operation -- Florida   ( lcsh )
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General Note: Cover title.
General Note: "April 1973."
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/op

3i?4pril 1973


Circular 385


Cooperative Extension Service
Institute of Food and Agricultural Sciences
University of Florida, Gainesville


Requirements and Returns

For 1000-Cow Beef Herds

On Flatwood Soils in Florida


C. L. ANDERSON AND T. S. HIPP

















ABSTRACT
Enterprise budgets are presented for five ranch situations in Florida.
The situations range from a 1,200 acre ranch utilizing irrigated clover
pasture to a 15,000 acre ranch utilizing native range.
Total investments, revenues and expenses are shown for each situa-
tion. Returns to various production factors are estimated and a comparison
of these returns among the five situations is made.
Estimates of expected returns to different intensities of pasture im-
provement are provided. All estimates are developed on the basis of
maintaining a 1,000-cow herd in each situation.
Key Words
Beef Cattle
Budgets
Costs and Returns
Farm Management
Improved Pastures




ACKNOWLEDGMENTS
The authors owe gratitude to many individuals for their assistance
in making this information available. The list is too numerous to name
each person; however, the helpful suggestions of cattlemen and com-
mercial people as well as personnel in the Agricultural Experiment Sta-
tion, the Cooperative Extension Service and the Soil Conservation Service
made this report possible. Without them the task would have been in-
surmountable.
Special thanks should go to the following: Clifford Alston, H. L.
Chapman, B. R. Eddleman, John Holt, J. F. Hentges, David Jones, Rollin
McNutt, J. E. Pace, Sidney Sumner and Charles Walker. All of these
individuals reviewed earlier drafts and offered constructive criticism.







This public document was promulgated at an annual cost
of $814.67 or 27 cents per copy to provide economic studies
of cattle operations to Florida cattlemen.









Requirements and Returns for 1,000-Cow Beef Herds

on Flatwoods Soils in Florida

C. L. Anderson and T. S. HippI


INTRODUCTION
Five ranch situations are described which cover
a large segment of the Florida Cattle industry.
Each of these systems is a cow-calf operation
and is based on a 1,000-cow herd with all of the
replacements being raised on the ranch. These
five situations range from a very intensive 1,200
acre operation on highly improved, irrigated
clover pasture to an extensive ranch utilizing
15,000 acres of native flatwoods range. Between
these two extremes are three situations: (1)
1,500 acres of improved pasture of which 500
acres are irrigated, (2) 2,000 acres of an all im-
proved grass pasture and (3) 5,000 acres, com-
bining 1,000 acres of improved pasture with 4,000
acres of native range.

FOREWORD
This publication delineates five ranch situations
in Florida varying from an all native range
operation to a ranch composed of completely im-
proved irrigated pasture. The situations de-
scribed here do not represent "average" or "typi-
cal" ranches and do not describe any particular
operation. Instead, they outline estimates of
costs and returns which should be attainable with
careful selection of land and cattle in combination
with top management practices. In actual prac-
tice, less than 5 percent of existing Florida
ranches are thought to currently attain these
output levels.
This study estimates the relative profitability
of selected ranch organizations. It can be used
to help answer questions such as: (1) Should I
go into the ranching business? (2) Should I
improve some or all of my pasture? or (3) What
should I expect as a result of clearing pasture
or developing an irrigation system?
This information can be useful to individuals
both in and out of the cattle business. The active
cattleman can use the information to make de-
cisions on alternative methods of production by
selecting practices he may wish to consider and
adjusting the data to fit his situation. A lending
firm might use the information for determining
amounts of capital needed to operate a ranch and


a repayment schedule for loans. Farm managers
can use this information to make recommenda-
tions to farm owners and potential investors
might use this information as a planning guide.
No particular ranch with similar resources can
be expected to have the same returns as estimated
in this study. Management practices, deprecia-
tion schedules, cattle prices or the physical char-
acteristics (soil types, waste land, etc.) of the
ranch would vary from those used in this report.

OBJECTIVES
The objectives of this report are to estimate
the capital requirements of each situation, show
the physical inputs and outputs, describe the
practices necessary to accomplish the production
levels of each operation and to estimate returns
to the different factors of production. The pur-
pose is to present data which can be used for
planning future changes in ranch organization.

PROCEDURE
Data were collected by interviews with Experi-
ment Station personnel, County Extension Agents
involved in livestock work, members of the Soil
Conservation Service, commercial vendors and
several of the more progressive cattlemen. All
of these sources were used in developing the in-
formation included in this report. The 1,000-cow
herd size was based on the results of an earlier
survey, which indicated that most commercial
cattlemen had a herd size of 500-2,000 head.2
No consideration has been made for waste land
in any of the ranch situations. This could vary
from none to 30 percent and yields would have to
be adjusted accordingly. The land can be seepage
irrigated due to the presence of either a hardpan
or organic stain which permits a perched water
table to be maintained.3 Irrigation data would be

2H. D. Brodnax, Jr. and B. R. Eddleman, Agricultural
Economics Research Report EC 69-9, Economic and Op-
erational Characteristics of Beef Cattle Ranches in West
Central Florida, April 1969.
'. B. Smith, et. al., Principal Soil Areas of Florida, A
Supplement to the General Soil Map, Bulletin 717, Uni-
versity of Florida, August 1967.


1Charles L. Anderson is assistant professor of food and resource economics and an area economist with the Cooperative
Extension Service stationed at the IFAS Agricultural Research and Education Center at Lake Alfred. Timothy S. Hipp, at
the time this manuscript was prepared, was assistant professor of food and resource economics and area economist with the
Cooperative Extension Service stationed at the IFAS Agricultural Research and Education Center at Bradenton. They are
listed alphabetically with no senior author designated.


3


iiE !lr;n.~~P= I-a~rgknl.t~









drastically different on soils with different char-
acteristics. Leon or Immokalee series would be
the predominant soil types.
The data are presented in a format which lists
prices and quantities separately. Thus any user
can adjust them to fit his own unique situation.
When technology or circumstances demand a
change in physical or dollar quantities, these ad-
justments can be made within the format of the
existing budget. An enterprise budget so ad-
justed, can remain usable over a long time span.
The concept of residual returns to the various
factors of production has been used in this report.
This generally is done by deducting cash expenses
from returns and crediting the residual to the un-
paid resources which are used in producing the
product.
After cash expenses are deducted, charges for
"fixed" resources which have less well defined
prices are deducted. When one resource is valued
(priced), values of other resources must be con-
sidered to assure an appropriate evaluation of
returns. For example, all of the returns over cash
costs cannot be assigned to the land without con-
sidering labor, management and capital.



PRICES
Prices of inputs were obtained as list prices and
adjusted to conform with prices paid by opera-
tions of this scale. Prices of cattle are not neces-
sarily current prices, but are more nearly prices
that could be expected as long-run averages. Any-
one wishing to use these budgets can adjust
prices to fit a particular time period or a partic-
ular situation.



ENTERPRISE BUDGETS
Definition and Explanation
An enterprise budget is a systematic listing of
the physical inputs (resources) and outputs
(yields) involved in the production of a product
along with prices. Tables 1-5 are enterprise
budgets for the five situations. There are refer-
ences in these budgets to various supporting
tables found in the Appendix. The Appendix
Tables give detailed data from which the enter-
prise budgets were developed. Budget 1 (Table
1) will be fully explained. Since the format is
the same for the following budgets, the others
will be left to the interested readers' interpre-
tations.


Revenue
Table 1 shows estimated revenue from sale of
livestock. The 150 head of cows sold amounts to
a culling rate of 15 percent. The 43 heifers sold
represent 20 percent of the heifers retained as
calves that were culled by pregnancy testing.
Calves sold are the balance of the heifer calves
which are not kept for replacements plus all of
the steer calves.


Cash Expenses
The second set of items listed in Table 1 are
the cash expenses. Pasture fertilization is shown
for the acreage not renovated (960 acres).
One-fifth of the total area, or 240 acres, is ren-
ovated annually and is reported separately from
the other 960 acres. Details of the renovation
program are shown in Appendix Table 13. All
other cash expenses are listed and explained in
Table 1, or reference to an appendix table is made.


Return Over Specified Cash Expenses
When cash expenses, including an interest
charge on these expenses, are deducted from total
revenue the residual is a return over cash ex-
penses. The designation of return over "specified"
cash expenses is made because real estate taxes
have not been included as a cash expense. Real
estate taxes were purposely omitted due to the
wide variations in land values and tax rates.


Other Expenses
These expenses are such items as depreciation,
interest on investment, taxes and insurance on
certain factors of production. They also include
bull depreciation, fixed costs of machinery and
equipment, buildings, fences and water control
facilities and cost of establishing pasture.
Bull Depreciation
This charge is the estimated annual cost of re-
placements, including a death loss, to maintain
the bull herd. This expense is included because
all bulls are purchased. The depreciation on the
cow herd is not shown here, since the value of
cull cows was included as revenue and the cost of

replacements was included in total costs.
Machinery and Equipment
Appendix Tables 1 and 2 show the machinery
and equipment required for all situations. When
other equipment is used in a particular situation












Table 1. Estimated annual revenue, cash expenses, fixed expenses and return to various factors of production,
1000 cow herd, Situation 1: 1200 acres of irrigated Pangola-clover pasture, flatwoods soil in Florida.


Item Description Unit Quantity Price Amount Total
$ $ $


I. Revenue
Cows
Heifers
Calves
Heifers
Steers
Total Revenue


II. Cash expenses
Pasture fertili-
zation
Pasture renovation
Hay
Supplement, pellets

Mineral
Vet supplies

Semen test bulls
Misc. practices

Hand tools
Labor
Labor
Pickup travel
Insurance
Horse feed
Repairs
Irrigation

Water pumps

Taxes
Other cash

Interest

Total cash expenses


Cull, 1000# at $20/cwt., sold in Aug.
2 yr. old, 800# at $22/cwt., sold in Aug.

475# at $28/cwt., sold in Aug.
550# at $30/cwt., sold in Aug.



Grass-clover, not renovated,
Appexdix Table 12
1/5 of total acreage, Appendix Table 13
Fed @ 10#/AU/day for 60 days, 1466 AU
41%, fed @ 1.5#/AU/day, 90 days,
average 1414 animal units
40#/AU/yr. (average 1375 AU)
Includes worm medicine, vaccines and
insecticides, $3.25/animal unit

Includes dragging and mowing pastures
and feeding hay, Appendix Table 15
Expendable items used and lost on ranch
I full-time employee, Appendix Table 19
Part-time extra help, Appendix Table 19
Gas, oil and repairs, Appendix Table I
From Ranch Business Analysis
2 horses at $15/month
Buildings and fences, Appendix Table 3
Operating cost of water control system,
Appendix Table 7
Electricity for watering stock,
5 pumps @ $1.10/mo.
Personal property on livestock
Legal, acct., travel, dues, etc.
Ranch Business Analysis
On operating capital, $72,949 charged
for 7 months @ 8.26%


head
head

head
head


acres
acres
bales

ton
ton


head



hour
hour
miles
cow
head


150 200.00 30,000
43 176.00 7,568

231 133.00 30,723
450 165.00 74,250


960 13.31
240 50.12
14,700 .15

95.5 80.00
27.5 120.00


49 10.00


1,955
1,247
12,000
1,000
2


cow 1,000

cow 1,000


3.27
2.63
.07
.47
180.00


142,541


12,778
12,029
2,205

7,640
3,300

4,469
490

2,002
500
6,393
3,280
840
470
360
413

11,584


66
.50 500

3.63 3,630

3,515
76,464


III. Return over specified cash expenses


IV. Other expenses
Fixed cost of:
Bull depreciation
Machinery & equip.
Buildings & fences
Water control
Pasture establish-
ment
Total other expenses


Includes 2% death loss/year
Appendix Table 1
Appendix Table 3
Appendix Table 7
Charged at 8.26% of cost
Appendix Table 9


head 49 141.58 6,937
5,617
3,492
6,630

acres 1,200 9.06 10,872
33,548


V. Return to operator's labor, cows, land and management
Operator's labor
Charge Appendix Table 19

VI. Return to cows, land and management


Cattle interest
charge


hour


936 3.27 3,061


8.26% on 1000 cows @ $200 and 49
bulls @ average value, $475


18,442


VII. Return to land and management


5


66. 077


32,529












Table 2. Estimated annual revenue, cash expenses, fixed expenses and returns to various factors of production,
1000 cow herd, Situation 2: 1500 acres of Pangola-clover, Bahia-clover and straight grass pasture,
flatwoods soil in Florida.


Item
I. Revenue
Cows
Heifers
Calves
Heifers
Steers
Total Revenue


1ni t- (Oanti tv


Cull, 1000# at $20/cwt., sold in Aug.
2 yr. old, -800# at $22/cwt., sold in Aug.


475# at $28/cwt., sold in Aug.
550# at $30/cwt., sold in Aug.


head 150
head 43


head
head


Pri c


200.00
176.00


Amount


;?
30,000
7,568


231 133.00 30,723
450 165.00 74,250


II. Cash expenses
Pasture fertill -
zation
Pasture fertili-
zation
Pasture renovation
Hay
Supplement, pellets
Mineral
Vet supplies

Semen test bulls
Misc. practices

Hand tools
Labor
Labor
Pickup travel
Insurance
Horse feed
Repairs
Irrigation
Water pumps

Taxes
Other cash

Interest

Total cash expenses


Grass-clover, not renovated,
Appendix Table 12
Straight grass, not renovated,
Appendix Table 12
See footnote, Appendix Table 13
Fed @ 10#/AU/day, 60 days, 1466 AU
41%, fed @ 1.5#/AU/day, 90 days, 1414 AU
40#/AU/yr. (average 1375 AU)
Includes worm medicine, vaccines and
insecticides, $3.00/animal unit

Includes dragging and mowing pastures
and feeding hay, Appendix Table 16
Expendable items used and lost on ranch
1 full-time man, Appendix Table 20
Part-time extra help, Appendix Table 20
Gas, oil and repairs, Appendix Table I
From Ranch Business Analysis
2 horses at $15/month
Buildings and fences, Appendix Table 3
Operating costs, Appendix Table 8
Electricity for watering stock,
5 pumps @ $1.10/mo.
Personal property on livestock
Legal, acct., travel, dues, etc.
Ranch Business Analysis
On operating capital, $75,171 charged
for 7 months @ 8.26%


acre

acre
acre
bales
ton
ton


head



hour
hour
miles
cow
head


200

1,000
300
14,700
95.5
27.5


13.31

14.84
56.12
.15
80.00
120.00


49 10.00


1,955
911
12,000
1,000
2


cow 1,000

cow 1,000


2,662

14,840
16,836
2,205
7,640
3,300

4,125
490


2,244
500
3.27 6,393
2.63 2,396
.07 840
.47 470
180.00 360
413
5,261

66
.50 500

3.63 3,630

37622
78,793


III. Return over specified cash expenses


IV. Other expenses
Fixed cost of:
Bull depreciation
Machinery & equip.
Building & fences
Water control
Pasture establish-
ment
Straight pangola
Bahia-clover
Total other expenses


Includes 2% death loss
Appendix Table 1
Appendix Table 3
Appendix Table 8

Appendix Tables 9 & 10
$101.91 @ 8.26%
$93.26 @ 8.26%


head 49 141.58 6,937
5,617
3,492
4,980


acre 1,000 8.42 8,420
acre 500 7.70 3.850
33,296


V. Return to operator's labor, cows, land and management


Operator's labor
charge


Appendix Table 20


hour


800


3.27 2,616


VI. Return to cows, land and management


Cattle interest
charge


8.26% on 1,000 cows @ $200 and 49
bulls @ average value, $475


VII. Return to land and management


6


Total


142,541


63.748


30,452




27,836




9,394


18,442


1_. ~LU- -i~ ------ --T-;~~_~ _~ __ -- -


J-P -J- L& ULL t- %,

TDp rintion












Table 3. Estimated annual revenue, cash expenses, fixed expenses and returns to various factors of production,
1000 cow herd, Situation 3: 2000 acres of straight Bahia and pangola or Bermudagrass pasture,
flatwoods soil in Florida.


Item
I. Revenue
Cows
Heifers
Calves
Heifers
Steers
Seed
Total revenue


Description

Cull, 1000# at $20/cwt., sold in Aug.
2 yr. old, 800# at $22/cwt., sold in Aug.


400# at $29/cwt., sold in Aug.
475# at $31/cwt., sold in Aug.
100#/acre at $.15/lb. net


Unit Quantity Price
$
head 100 200.00
head 30 176.00


head
head
acre


270 116.00
425 147.25
480 15.00


Amount
$
20,000
5,280

31,320
62,581
7, 200


Total
$






126.381


II. Cash expenses
Pasture fertili-
zation
Pasture renovation
Hay
Supplement, pellets
Mineral
Vet supplies

Semen test bulls
Misc. practices

Hand tools
Labor
Labor
Pickup travel
Insurance
Horse feed
Repairs
Water pumps

Taxes
Other cash

Interest

Total cash expenses


300#/acre, 20-0-20, spread
1/5 of acreage annually, Appx. Table 14
Fed @ 10#/AU/day, 100 days, 1361/AU
41%, fed @ 1.5#/AU/day, 100 days, 1361 AU
40#/AU/yr., average 1310 AU
Includes worm medicine, vaccines and
insecticides, $2.00/AU, 1310 AU

Includes dragging and mowing pastures
and feeding hay, Appendix Table 17
Expendable items used and lost on ranch
1 full-time employee, Appendix Table 21
Part-time extra help, Appendix Table 21
Gas, oil and repairs, Appendix Table 1
From Ranch Business Analysis
2 horses at $15/month
Buildings and fences, Appendix Table 4
Electricity for watering livestock,
4 pumps @ $1.10/mo.
Personal property on livestock
Legal, acct., travel, dues, etc.
Ranch Business Analysis
On operating capital, $66,501 charged
for 7 months @ 8.26%


acre
acre
bale
ton
ton


head



hours
hour
miles
cow
head


2,C
4
22,6
1


1,9
7
12,0
1,C


cow 1,000

cow 1,000


)00 9.84 19,680
l00 26.06 10,424
>80 .15 3,402
L02.1 80.00 8,168
26.2 120.00 3,144

2,620
49 10.00 490

3,336
500
)55 3.27 6,393
84 2.63 2,062
)00 .07 840
)00 .47 470
2 180.00 360
435


53
.50 500

3.63 3,630

3.204
69,705


III. Return over specified cash expenses


IV. Other expenses
Fixed cost of:
Bull depreciation
Machinery & equip.
Buildings & fences
Pasture establish-
ment
Pangola or Bermuda
Bahia
Total other expenses


Includes 2% death loss
Appendix Table 1
Appendix Table 4

Appendix Tables 9 & 10
$101.91 @ 8.26%
$89.52 @ 8.26%


head




acre
acre


46 141.58 6,513
5,617
3,763


500
1,500


8.42 4,210
7.39 11.085
31,188


V. Return to operator's labor, cows, land and management


Operator's labor
charge


Appendix Table 21


hour 1,011


3.27 3,306


VI. Return to cows, land and management


Cattle interest
charge


8.26% on 1,000 cows @ $200 and 46 bulls
@ average value, $475


VII. Return to land and management


7


56.676


25,488




22.182




3.857


18,325













Table 4. Estimated annual revenue, cash expenses, fixed expenses and
1000 cow herd, Situation 4: 1000 acres of permanent pasture
soil in Florida.


returns to various factors of production,
and 4000 acres of native range, flatwoods


uni Uuntt Pricc


I. Revenue
Cows
Heifers

Calves
Light heifers
Light steers
Heifers
Steers
Total Revenue

II. Cash expenses
Pasture fertili-
zation
Pasture renovation

Supplement, pellets

Mineral
Vet supplies

Semen test bulls
Misc. practices

Hand tools
Labor
Labor
Pickup travel
Insurance
Horse feed
Repairs
Taxes
Other cash
Interest

Total cash expenses


Cull, 900# at $18/cwt., sold in Sept.
Cull by pregnancy test, 800# at $20/cwt.,
sold in July

Sold off heifers, 250# at $35/cwt.
Sold off heifers, 250# at $37/cwt.
350# at $32/cwt., Sold in Aug.
450# at $32/cwt., Sold in Aug.



Straight grass, not renovated,
Appendix Table 12
1/5 of improved pasture, see
footnote b, Appendix Table 13
41%, fed @ 1.5#/AU/day, 100 days,
1456 AU
40#/AU/yr., Average 1399 AU
Includes worm medicine, vaccines and
insecticides, $2.00/AU

Includes dragging and mowing pastures,
Appendix Table 18
Expendable items used and lost on ranch
1 full-time employee, Appendix Table 22
Part-time extra help, Appendix Table 22
Gas, oil and repairs, Appendix Table 2
From Ranch Business Analysis
3 horses at $15/month
Buildings and fences, Appendix Table 5
Personal property on breeding herd
From Ranch Business Analysis
On operating capital, $52,238 charged
for 7 months @ 8.26%7.


head

head

head
head
head
head


acre

acre

ton
ton


head



hour
hour
miles
cow
head


4
100 162.00

30 160.00


57
57
210
368


87.50
92.50
112.00
144.00


16,200

4,800

4,988
5,272
23,520
52,992


Total
$









107,772


800 14.84 11,872

200 49.56 9,912

109.2 80.00 8,736
28.0 120.00 3,360

2,798
46 10.00 460


1,955
237
12,000
1,000
3


cow 1,000
cow 1,000


1,111
500
3.27 6,393
2.63 623
.07 840
.47 470
180.00 540
493
.50 500
3.63 3,630

2,517
54,755


Ill. Return over specified cash expenses


IV. Other expenses
Fixed cost of:
Bull depreciation
Machinery & equip.
Buildings & fences
Pasture establish-
ment
Argentine Bahia
Total other expenses


Includes 2% death loss
Appendix Table 2
Appendix Table 5

Appendix Table 10
$94.52 @ 8.26%


head 46 141.58 6,513
3,049
3,448


acres 1,000 7.81 7,810
20,820


V. Return to operator's labor, cows, land and management


Operator's labor
charge


Appendix Table 22


hours 748 3.27 2,446


VI. Return to cows, land and management


Cattle interest
charge


8.26% on 1,000 cows @ $200 and 46 bulls
@ average value, $415


VII. Return to land and management


8


nTsperintion


Amount


53,017


19,7




299751


18,325


_ __


u & &.L U


Unit Onantity Pries


TC.













Table 5. Estimated annual revenue, cash expenses, fixed expenses and return to various factors of production,
1000 cow herd, Situation 5!:15,000 acres of native range pasture, flatwoods soil in Florida.

Item Description Unit Quantity Price Amount total
I. Revenue $ $ $


Cows
Heifers
Calves
Light heifers
Light steers
Heifers
Steers
Total Revenue


[I. Cash expenses
Supplement, pellets

Minerals
Vet supplies

Semen test bulls
Hand tools
Labor
Labor

Pickup travel
Insurance
Horse feed
Repairs
Taxes
Other cash

Interest

Total cash expenses


Cull, 800# at $18/cwt., sold in Sept.
2 yr. 700# at $22/cwt., sold in July

Sold off heifers, 250# @ $35/cwt., May
Sold off heifers, 250%7. @ $37/cwt., May
300# at $33/cwt., sold in Aug.
350# at $35/cwt., sold in Aug.



41%, fed @ 1.5#/AU/day, 120 days,
Average 1446 AU
40#/AU/yr., Average 1394 AU
Includes worm medicine, vaccines and
insecticides, $2.00/animal unit

Expendable items used and lost on ranch
1 full-time employee (Incl. Soc. Sec., etc)
Extra help (2 men plus 2 horses for 30
days)
Gas, oil and repairs, Appendix Table 6
From Ranch Business Analysis
3 horses at $25/month
Buildings & fences, Appendix Table 6
Personal property on livestock
Legal, acct., travel, dues, etc.
Ranch Business Analysis
On operating capital, $32,647 charged
for 7 months at 8.26%7


head
head

head
head
head
head




ton
ton


head

week

day
miles
cow
head


100 144.00
40 154.00


57
57
140
308


12,
1,


cow 1,

cow 1,


87.50
92.50
99.00
122.50


14,400
6,160

4,988
5,272
13,860
37,730


82,410


130 80.00 10,408
27.9 120.00 3,348

2,788
46 10.00 460
500
52 122.94 6,393

30 60.00 1,800
1000 .07 840
,000 .47 470
3 300.00 900
610
000 .50 500

000 3.63 3,630

1 ,573
34,220


III. Return over specified cash expenses


IV. Other expenses
Fixed cost of:
Bull depreciation
Buildings, fences
& equipment
Total other expenses


Includes 2% death loss


46 141.58 6,513


Appendix Table 6


V. Return to operator's labor, cows, land and management


Operator's labor
charge


30 days at $30/day


VI. Return to cows, land and management


Cattle interest
charge


8.26% on 1,000 cows @ $200 and 46 bulls
Q average value, $475


VII. Return to land and management


head


48,190


5,881
12,394


900


35,796




34 96




1,571


18,325










it is charged at a custom rate since it probably
would not be used enough to justify ownership.
The fixed cost of this machinery includes de-
preciation, interest on investment and insurance.
Depreciation has been charged by the straight-
line method. There may be instances where ju-
dicious tax management would require other
methods of depreciation. Straight-line deprecia-
tion is calculated by subtracting a salvage value
from the initial cost of a machine and dividing
this difference by the estimated life in years. The
resulting value is the amount of depreciation
charged annually.
Interest on average investment is calculated by
adding initial cost to salvage and dividing by two.
This result is then multiplied by a selected rate
of interest. The rate in this study is 8.26 per-
cent, which represents the average rate charged
by Southwest Florida Production Credit Associa-
tion from 1969-1971.
Insurance on machinery and equipment is
charged at 1 percent of the initial cost of the
machine. Purchased insurance is a direct cost
covering the risk of a casualty loss. If no insur-
ance is bought the owner takes this risk. Thus
insurance is a legitimate charge whether there
is an insurance policy or not.
Buildings and Fences
Appendix Tables 3 through 6 describe the
buildings and fences necessary for the different
situations. The fixed charges on these items are
calculated in a similar manner to those on ma-
chinery and equipment with the exception that
no salvage value was placed on these items.
Water Control
Fixed cost on irrigation equipment is calculated
in a similar fashion to buildings and fences. The
equipment (including ditches) shown in Appendix
Tables 7 and 8 explains the irrigation require-
ments for situations 1 and 2 respectively. In
situation 1, the whole ranch may be irrigated
at one time. Situation 2 (Table 8) contains
ditches over the entire ranch, but only 500 acres
will be irrigated at any one time. The 300 acres
which are renovated will be irrigated plus 200
acres of the renovated acreage from the previous
year. The 500 acres of irrigated pasture will not
be the same 500 acres each year.
Pasture Establishment
The annual fixed cost of establishing pasture is
an opportunity cost. If this capital were invested
in an alternative enterprise it should earn a re-
turn. In order that this alternative investment
will not be overlooked and to spread the cost of
establishing pasture over its useful life, the initial
investment has been multiplied by 8.26 percent


and a charge made of this resulting value. This
is the annual fixed cost of pasture establishment
as reported here. No depreciation charge has
been made because the renovation program should
maintain the pasture indefinitely.

Return To Factors Of Production
As previously stated, when other expenses are
subtracted from returns over specified cash ex-
penses, the resulting amount is a return to all
other factors of production. In this case the re-
turn is to operator's labor, cows, land and man-
agement.
Next, a charge for the actual time that the op-
erator spends in the various production practices
(Appendix Table 19) is deducted. The resulting
residual is a return to cows, land and manage-
ment.
From the previous residual an interest charge
on the average value of the breeding herd is de-
ducted. This leaves a residual return to land and
management.
If the reader is interested in a return to land,
it is necessary to place a charge on the manage-
ment ability of the operator. An arbitrary amount
of 5 percent of the gross revenue or $7,127 could
be used. If this is deducted from $11,026 (return
to land and management) a return to land of
$3,899 could be calculated. This would show a re-
turn of $3.25 per acre. One should remember
that this figure was arbitrarily derived.
An estimated return to management could be
derived by deducting a rental charge for land
from the return to land -and management.


SUMMARY
Land Use
Table 6 contains three classifications of pasture
and the amount of each utilized in each ranch
situation. It shows acres of irrigated pasture,
improved non-irrigated pasture and native range.
The different situations contain: (1) 1,200 acres
of irrigated clover pasture, (2) 1,500 acres of
improved pasture of which 500 acres is irrigated,
(3) 2,000 acres of improved grass pasture, (4)
1,000 acres of improved pasture in combination
with 4,000 of native range and (5) 15,000 acres
of native range.
Cost and Returns
The first item under costs and returns is esti-
mated total revenue from each situation. This
varies from $142,541 in situation 1 to $82,410 in
situation 5. This difference of $60,131 is due to
greater production from heavier calves and a
higher calving percentage as well as a higher


10










Table 6. A comparison of land use, estimated costs and returns and measures of efficiency
cow-calf herd situations on flatwoods soil in Floridaa.


for five 1000


Item 1 2 3 4 5


Land Use
Acres of irrigated pasture
Acres of non-irrigated improved pasture
Acres of native range
Total acres

Costs and Returns
Total Revenue
Cash Expenses
Return over cash expense
Fixed expenses
Bull depreciation
Machinery and equipment
Buildings and fences
Water control
Pasture establishment
Operator's labor
Cattle interest charge
Return to land and management

Measures of Efficiency
Pounds of beef sold/acre
Pounds of beef sold/cow
Percent calf-crop
Acres/cow

Fertilizer and lime expense/cow
Feed cost/cowS
Labor .cost/cow
Cash cost/cow
Investment/cow (excluding land)
Return to land and management/cow
Return to land and management/acre


1,200


1,200


$142,541
76 464
$ 66,077

$ 6,937
5,617
3,492
6,630
10,872
3,061
18,442
$ 11,026


326
392
90
1.20

$ 24.10
$ 14.18
$ 12.73
$ 76.46
$503.34
$ 11.03
$ 9.19


500
1,000

1,500


$142,541
78,793
$ 63,748

$ 6,937
5,617
3,492
4,980
12,270
2,616
18,442
$ 9,394


261
392
90
1.50

$ 31.47
$ 14.18
$ 11.40
$ 78.79
$503.31
$ 9.39
$ 6.26


2,000

2,000


$126,381
69,705
$ 56,676

$ 6,513
5,617
3,763

15,295
3,306
18,325
$ 3,857


167
334
85
2.00

$ 30.30
$ 16.43
$ 11.76
$ 69.70
$486.97
$ 3.86
$ 1.93


4
1,000
41000
5.000


$107,772
54,755
$ 53,017

$ 6,513
3,049
3,448

7,810
2,446
18,325
$ 11,426


58
292
85
5.00

$ 20.58
$ 12.10
$ 9.46
$ 54.76
$374.92
$ 11.43
$ 2.28


$ 82,410
34,220
$ 48,190

$ 6,513
5,881c



900
18,325
$ 16,571


14
206
73
15.00

$ -
$ 13.76
$ 9.09
$ 34.22
$281.20
$ 16.57
$ 1.10


a
bAll replacements are raised on ranch, heifers calve at 2 years in Situations 1-3 & 3 years in Situations 4 & 5.
Includes interest on operating capital (8.26% for 7 months)
SIncludes buildings and fences.
dA charge of 8.26% on cost of establishment
e8.26% on mature cow herd @ $200 and bulls at an average value of $475
'Excludes weights of cull cows and bulls
8Includes supplement, mineral, hay and the cash machinery cost of feeding hay.


11










price per pound. The higher price denotes an ex-
pected difference in quality of animals from the
different situations. These differences are illus-
trated in the Budgets, Tables 1-5.
Cash expenses are then listed for each situation
and deducted from total revenue to show a return
over cash expense. This is the difference between
annual revenue and annual out-of-pocket ex-
penses. Some ranchers consider the return over
cash expenses as the monies left for living ex-
penses and reducing the mortgage. This is a
legitimate assumption in the short-run; however,
any business endeavor should be expected to cover
all costs in the long-run. The fixed expenses rep-
resent these long-run costs.
Fixed expenses are subtracted from the "re-
turn over cash expenses" to obtain a return to
land and management. This residual is a return
to these two resources because all other inputs
have been paid. This residual technique could be
taken one more step to estimate either a return
to land or management as was discussed earlier.
It should be kept in mind when appraising the
five situations that there is a great difference in
the amount of land used in the different ranches,
and that land taxes have not been deducted.




Measures Of Efficiency
The estimated pounds of beef sold per acre are
quite different among the five situations, as shown
in this section of Table 6. This varies from 326
pounds in situation 1 to 14 pounds in situation 5.
Pounds of beef sold per cow show the same trend
but not nearly so great a variation.
Investment per cow (excluding land) is another
measure of the intensiveness of the situations.
No attempt has been made to provide estimates
of the investment in land because of the large
variation in land prices from one area of the state
to another. Anyone using these data could place
their own land investment into the budget.
Two commonly used efficiency indicators are
returns per cow or per acre. The last two rows of
data in Table 6 show the return to land and man-
agement per cow and per acre.
In comparing estimated costs, returns and
measures of efficiencies, it should be kept in mind
that the data are for highly selected situations.
Also in comparing these situations, it should be
emphasized that all equipment (buildings, fences,
machinery, etc.) are new. The total costs could
be affected by using equipment that was partially
depreciated. Neither have there been any as-
sumptions made as to any appreciation in land
value.


Calf-Crop Percentages
An interesting comparison can be made among
the different situations by looking at the range
in calf crop percentages. This difference from 90
percent in situations 1 and 2 to 73 percent in
situation 5 does not show a lesser level of man-
agement, but does show that cattle that are es-
sentially confined can be managed more efficiently.

Investment Per Cow
When the investment per cow (other than
land) is examined, it clearly demonstrates that
the ranches with smaller acreage are necessarily
more capital intensive than the larger ranches.
Capital investment in structures, pastures, etc.
has been substituted for land investment.


Fertilizer and Lime
If fertilizer and lime costs per cow in the five
situations are expressed as a percent of cash
costs, they vary from 31.5 percent in situation 1
to 43.5 percent in situation 3. This is to be ex-
pected, because it is normally less expensive per
acre to fertilizer clover pasture than grass pas-
ture. This is due to the additional cost of apply-
ing nitrogen to the grass.


Feed Costs Per Cow
Feed costs per cow expressed as a percent of
total cash expenses are 18.5, 18.0, 23.6, 22.1, and
40.2 for situations 1 through 5 respectively. The
high percentage calculated for situation 5 is due
to the low total cash expenses incurred in this
situation.

Labor Costs Per Cow
The same trend is shown when labor costs per
cow are expressed as a percent of total cash ex-
penses. Again situation 5 is high. However, the
absolute value for labor costs per cow are lower
for situation 5 than for situation 1 because labor
is required only for direct cow work in the native
range situation.

Management
The quality of management should be discussed
when comparing these five ranch situations. There
should be no less demand for top management as
land use becomes less intensive. Management de-
cisions oh the very intensive situations may ap-
pear to be more critical; however, if a 73 percent
calf crop is to be maintained in situation 5 there


12










is little room for wrong decisions. Breeding pro-
grams, herd health, marketing and other similar
decisions must be made in all five instances.
The differences in these five situations is
strongly reflected when the return to land and
management per cow and per acre for situations
1 and 5 are compared. Return to land and man-
agement per cow is $11.03 and $16.57 for situa-
tions 1 and 5 respectively, while return to land
and management per acre is $9.19 and $1.10 for
situations 1 and 5 respectively. The differences in


return per acre show there is some return asso-
ciated with pasture improvement. It would be
erroneous to assign all of this difference ($8.09
per acre) to pasture improvement, for there are
investments in machinery for haymaking, addi-
tional labor, etc. which would earn some of this
increase in per acre returns.
These data clearly show that, no matter what
the intensity of the situation is, a cattle operation
is a low capital turn-over enterprise, which re-
quires a large investment.


13







Appendix Table 1. Estimated initial investment and annual fixed and hourly operating cost of machinery and
equipment for Florida ranches, Situation 1, 2 and 3: 1,200, 1,500 and 2,000 acres,
respectively.


Years Annuala Expected
New Salvage on fixed life
price value farm cost new hrs.


Annual Percentu
use new price
hrs. repairs


Fixede Variable
cost/hr. cost/hr.


Tractor, new
Tractor, new
Tractor, used
Pickup
Mower, rotary
Drags, pasture.(2)
Disk, offset
Wagon
Roller-seeder
Mower-conditioner
Rake, side-delivery
Tedder
Baler
Stackwagon
Ditch plow
Horses (2)
Total


70 h.p. $7,200
45 h.p. 4,500
30 h.p. 1,000
4 W.D. 4,000
9' H.D. 1,200
10' Sec. 550
7' 1,500
5T wt.cap. 500
10' 450
7' 2,700
8' 700
10' 750
14"x18" 2,500
Med. 4,500
450
800
$33,200


includes depreciation, interest on average investment at 8.26%, taxes and insurance at 1% of cost.
bin addition to depreciation and interest, $145 has been added for insurance and licenses.
CAnnual hours use of pickup based on 12,000 miles at average speed of 30 m.p.h.
dTotal repairs on all machines based on given percentages of new price and expected life.
eFixed cost per hour varies inversely with use and may not be the same for all ranch situations.
fIncludes repairs, fuel and oil, based on agricultural engineering estimates under Florida conditions,
Agricultural Engineers Yearbook and Nebraska Tractor Test Data, 1970.



Appendix Table 2. Estimated initial investment and annual fixed and hourly operating cost of machinery and
equipment for Florida ranches, Situation 4: 1,000 acres of permanent pasture and 4,000
acres of native range.

Years Annuala Expected Annual Percent0
New Salvage on fixed life use new price Fixede Variabl(
Item Size price value farm cost new hrs. hrs. repairs cost/hr. cost/hr

Tractor, new 70 h.p. $7,200 $2,000 8 $1,102 12,000 800 150 $1.38 $1.73
Drags, pasture (2) 10' Sec. 550 -- 8 98 2,500 300 100 .33 .22
Disk, offset 7' 1,500 300 8 239 2,500 240 200 1.00 1.20
Mower, rotary 9' H.D. 1,200 100 5 286 2,000 300 150 .95 .90
Roller-seeder 10' 450 -- 8 79 1,000 100 100 .80 .45
Truck, pickup 4 W.D. 4,000 300 5 1,063b 3,200 400c 60 2.66 2.01
Horses (3) 1,200 -- 10 182 -- -- -- -- --
Total $16,100 $3,049



alncludes depreciation, interest on average investment at 8.26%, taxes and insurance at 1% of cost.
bin addition to depreciation and interest, $145 has been added for insurance and licenses.
cAnnual use of pickup based on 12,000 miles at an average speed of 30 m.p.h.
dTotal repairs on all machines based on given percentage of new price and expected life.
eFixed cost per hour varies inversely with use and may not be the same for all ranch situations.
fIncludes repairs, fuel and oil, based on agricultural engineering estimates under Florida conditions,
Agricultural Engineers Yearbook and Nebraska Tractor Data, 1970.


14


Item


Size


$2,000
1,000
100
300
100

300


300
100
75
250
450


8
8
8
8
5
8
8
8
8
8
8
8
8
8
8
10


$1,102
710
168
786b
286
98
239
88
79
451
115
126
420
756
80
113
$5,617


12,000
12,000
8,000
3,200
2,000
2,500
2,500
2,500
1,000
1,500
1,500
1,000
2,000
2,000
2,000


800
900
150
400c
300
300
240
100
100
75
75
75
100
400
80


150
150
150
60
150
100
200
75
100
150
100
100
100
100
100


$1.38
.79
1.12
1.96
.95
.33
1.00
.88
.79
6.01
1.53
1.68
4.20
1.89
1.00


$1.73
1.19
1.11
2.01
.90
.22
1.20
.15
.45
2.70
.45
.75
1.25
2.25
.23


i


JL %I lw- . %


--- --------------







Appendix Table 3. Estimated initial ranch investment and annual fixed and repair costs for buildings and fences,
Situations 1 and 2: 1,200 and 1,500 acres of permanent pasture, respectively.


Annual
New Expected Int. ona Taxes andb Total annual repair
Item cost life Depreciation invest, insurance fixed cost cost

Pole barn 100 x 100 $10,000 20 $500 $413 $100 $1,013 $100
Cowpensc 8,500 20 425 351 85 861 85
Fences, barb wire 21 mi. 12,600 20 630 520 126 1,276 126
Mineral boxes 525 10 53 22 75 26
Water pumps (5) 3/4 h.p. 750 10 75 31 8 114 38
Water troughs (6) 8x20 600 10 60 25 85 30
Water troughs (3) 8x10 150 10 15 6 21 8
2" wells (5) 450 20 23 19 5 47 5
$33.575 $3,492 $413


aCalculated at 8.26% on the average value.
bCalculated at 1% of new cost.
c Includes pens, scales, cattle chute, branding table and dipping vat.
dCalculated at 1% of new cost for barn, pens, fences and wells, and 5% for


mineral boxes, pumps and water troughs.


Appendix Table 4. Estimated initial ranch investment and annual fixed and repair costs for buildings and fences
Situation 3: 2,000 of permanent pasture.



Interest Taxesb Total Annual
New Expected on and annual repair
Item cost life Depreciation invest. ins. fixed cost cost

Pole barn 100x150 $13,000 20 $650 $537 $130 $1,317 $130
Cowpensc 8,500 20 425 351 85 861 85
Fences, barb wire 21 mi. 12x600 20 630 520 126 1,276 126
Mineral boxes (5) 525 10 53 22 -- 75 26
Water pumps (4) 3/4 h.p. 600 10 60 25 6 91 30
Water troughs (6) 8x20 600 10 60 25 -- 85 30
Water troughs (3) 8x10 150 10 15 6 -- 21 8
2" wells (4) 360 20 18 15 4 37 4



aCalculated at 8.26% on the average value.
bCalculated at 1% of new cost.
concludes pens, scales, cattle chute, branding table and dipping vat.
dCalculated at 1% of new cost for barns, cowpens, fences and wells and 5% for mineral boxes, pumps and water
troughs.


15









Appendix Table 5. Estimated initial ranch investment and annual fixed and repair costs for buildings and fences,
Situation 4: 1,000 acre permanent pasture, 4,000 acres of native range.


Interest Taxesb Total Annuald
New Expected on and annual repair
Item cost life Depreciation invest. ins. fixed cost cost

Pole barn 40x60 $ 2,500 20 $125 $103 $ 25 $ 253 $ 25
Cowpensc 8,500 20 425 351 85 861 85
Fences, barbwire 28 mi. 16,800 20 840 694 168 1,702 168
Mineral boxes (14) 700 10 70 29 -- 99 35
Windmills (5) 2,500 10 250 103 25 378 125
Water troughs (11) 8x20 1,100 10 110 45 -- 155 55
Total $32,100 $3448 $493


aCalculated at 8.26% on the average value.
bCalculated at, 1% of new cost.
concludes pens, scales, cattle chute, branding table and dipping vat.
dCalculated at 1% of new cost for barn, pens and fences and 5% for mineral boxes, windmills and water troughs.




Appendix Table 6. Estimated initial ranch investment and annual fixed and repair costs for buildings, fences
and equipment, Situation 5: 15,000 acres of native range.


Interest Taxesb Total Annuale
New Expected on and annual repair
Item cost life Depreciation invest. ins. fixed cost cost

Pole barn (40x60) $2,500 20 $ 125 $ 103 $ 25 $ 253 $ 25
Cowpensc 8,500 20 425 351 85 861 85
Fence, barbwire 47.5 mi. 28,500 20 1,425 1,177 285 2,887 285
Mineral boxes (14) 700 10 70 29 -- 99 35
Windmills (5) 2,500 10 250 103 25 378 125
Water troughs (11) (8x20) 1,100 10 110 45 -- 155 55
Pickup truck, 4 W.D. 4,000 4 925 178 145d 1,248 --
Horses (3) 1,200 10 120 50 12 182 --
Total $49,000 $5,881 $610

aCalculated at 8.26% on the average value.
bCalculated at 1% of new cost.
cIncludes pens, scales, cattle chutes, branding table and dipping vat.
dIncludes $110 for insurance and $35 for license.
eCalculated at 1% for barn, pens and fences and 5% for mineral boxes, windmills and water troughs.
Not included in total. Calculated to be 7f/mile at an average speed of 30 m.p.h. See Table 1.


16









Appendix Table 7. Estimated initial ranch investment and annual fixed and operating cost of a water control
system, Situation 1: 1,200 acres of seepage irrigated pasture on flatwoods soil in Florida.


Total
Int.a Taxesb annual Annualc Elec.
New Expected on and fixed repair fuel, Total annual
Item cost life Deprec. invest, ins. cost cost etc. oper. cost

Ditch 4', 2 mi. $ 4,698 25 $188 $ 194 $ -- $383 $ 252 -- $ 252
Ditch 3', 3.6 mi. 4,752 25 190 196 -- 386 360 -- 360
Ditch, V 127.4 mi. 10,829 25 433 447 -- 880 125 -- -
Culvert, (119) 18" 6,258 20 313 258 -- 571 62 -- 62
Culvert, (1) 36" 128 20 6 5 -- 11 -- --
Control struct. @ $2/A 2,400 10 240 99 -- 339 120 -- 120
12"x1300' well (3) 24,300 25 972 1,004 243 2,219 243 -- 243
Elec. pump, 50hp & box (3) 12,000 20 600 496 120 1,216 600 8,940d 9,540
Drain, 54" pump, motor 59300 15 353 219 53 625 371 636e 1.007
Total $70,665 $6.630 $11,584

aCalculated at 8.26% on the average investment.
bCalculated at 1% of new cost.
cBasis for repairs: 3' ditches = $100/mile; 4' ditches = $126/mile; V-ditches = $.98/mile; culverts and wells =
1l% of new cost; control structures and pumping unit = 5% of new cost; drainage pump and motor = 7% of new cost.
dBased on 60% operation for 8 mos. and Florida Power & Light Company W.P. schedule.
eBased on operating 24 hours/week between May 15th and Sept. 15th.



Appendix Table 8. Estimated initial ranch investment and annual fixed and operating cost of a water control
system, Situation 2: 1,500 acres (500 seepage irrigated at one time) of permanent pasture
on flatwoods soil in Florida.


Total
Int.a Taxesb Annual Annualc Elec.
New Expected on and fixed repair fuel, Total annual
Item cost life Deprec. .invest, ins. cost cost etc. oper. cost

Ditch, 4', 2.5 mi. $ 5,873 25 $235 $243 $ -- $ 478 $315 $ 315
Ditch, 3', 4.5 mi. 5,940 25 238 245 -- 483 450 450
Ditch, V, 159.2 mi. 13,536 25 541 559 -- 1,100 156 --
Culverts, (149) 18" 7,822 20 391 323 -- 714 78 78
Culverts, (1) 36" 128 20 6 5 -- 11 --
Control struct @ $2/A 3,000 10 300 124 -- 424 150 150
12"x1300' well 8,100 25 324 335 81 740 81 81
Elec. pump, 50hp & box (1) 4,000 20 200 165 40 405 200 $2,980d 3,180
Drain, 54" pump, motor 5,300 15 353 219 53 625 371 636e 1,007
Total $53,699 $4.980 $5.261


aCalculated at 8.26% on the average investment.
bCalculated at 1% of new cost.
cBasis for repairs: 3' ditches = $100/mile; 4' ditches = $126/mile; V-ditches = $.98/mile; culverts and wells =
1% of new cost; control structures and pumping unit = 5% of new cost; drainage pump and motor = 7% of new cost.
dBased on 60% operation for 8 mos. and Florida Power & Light Company W.P. schedule.
eBased on operating 24 hours/week between May 15th and Sept. 15th.


17








Appendix Table 9. Estimated per acre cost of clearing cut-over pine land and
Bermudagrass-clover pasture on flatwoods soil in Florida.


establishing Pangola-clover or


Times

Item Descri tion over Unit Quant. Price Amount
Cash expenses
Bulldozer Stumping ( $20/hr., custom hired 1 acre 1.00 $10.00 $10.00
Rotovator Heavy-duty, custom hired I acre 1.00 25.00 25.00
Sprigs 10 bales/acre 1 bale 10.00 1.00 10.00
Clover seed La. S-1 1 lb. 5.00 1.20 6.00
Planting tractor 45 hp, pulling wagon, 2 acres/hr 1 hr. .50 1.19 .60
Wagon 5-ton capacity .50 .15 .08
Planting labor 5 men @ $2/hr @ 2 acres/hr including tractor
driver 1 hr. .50 10.00 5.00
Tractor 70 hp pulling disk and roller 2 hr. 1.00 1.73 1.73
Disk 7' offset before & after sprigging 2 hr. 1.00 1.20 1.20
Tractor Pulling seeder, 45 hp, 1 hr. .33 1.19 .39
Roller-seeder 2 acres/hr behind disk, 3 acres/hr seeding 2 hr. .83 .45 .37
Labor Operator, discing and then seeding 3 hr. 1.33 2.63 3.50
Dolomite Spread 1 ton 2.00 9.00 18.00
Superphosphate Spread 1 ton .50 29.45 14.72
Fertilizer 20-0-20, spread I cwt. 2.25 3.41 7.67
Tractor 70 hp, mowing, 4 acres/hr I hr. .25 1:73 .43
Mower Rotary, during first year 1 hr. .25 .90 .22
Labor Operator, mowing 1 hr. .20 2.63 .53
Total Cash expenses $105.40D

Other expenses
Fixed cost of:
Tractor 70 hp hr. 1.25 1.38 1.72
Tractor 45 hp hr. .83 .79 .66
Disk 7' offset hr. 1.00 1.00 1.00
Roller-Seeder 10' homemade hr. .83 .33 .27
Wagon 5 Ton hr. .50 .88 .44
Mower 9' rotary hr. .25 .95 .24
Total Fixed cost 4.27

Total Cost Clearing and establishing Pangola-clover $109.67b


aGrass is sprigged in summer and then top seeded to cover in fall.
bTo calculate the establishment cost of straight grass deduct $7.40 from cash cost and $.36 from fixed cost for
a total establishment cost of $101.91.


Appendix Table 10.


Estimated per acre cost of clearing cut-over pine land and establishing Bahia-clover pasture
on flatwoods soil in Florida.


DescriDtion


Cash expenses
Bulldozer
Rotovator
Tractor
Disk
Labor
Tractor
Roller-seedera
Labor
Clover seed
Bahia seedc
Dolomite
Superphospha te
Fertilizer
Tractor
Mower
Labor
Total


Stumping 0 $20/hr, custom hired
Heavy-duty, custom hired
70 hp, discing, 2 acres/hr
7' offset, before planting
Operator, discing
45 hp, seeding
10', 3 acres/hr
Operator, seeding
La. S-1
Pensacola
Spread
Spread
Muriate of potash, spread
70 hp, mowing, 4 acres/hr
Rotary, during first year
Operator, mowing
Cash expenses


Times
over Unit Quant. Price Amount


acre
acre
hr.
hr.
hr.
hr.
hr.
hr.
lb.
lb.
ton
ton
cwt.
hr.
hr.
hr.


1.00
1.00
1.00
1.00
1.00
.33
.33
.33
5.00
10.00
2.00
.50
1..67
.25
.25
.20


$10.00
25.00
1.73
1.20
2.63
1.19
.45
2.63
1.20
.25
9.00
29.45
3.24
1.73
.90
2.63


$10.00
25.00
1.73
1.20
2.63
.39
.15
.87
6.00
2.50
18.00
14.72
5.41
.43
.22
.53
$89.78


Other expenses
Fixed cost of:
Tractor 70 hp hr. 1.25 $ 1.38 $ 1.72
Tractor 45 hp hr. .33 .79 .26
Disk 7' offset hr. 1.00 1.00 1.00
Roller-seeder 10' homemade hr. .33 .80 .26
Mower 9' rotary hr. .25 .95 .24
Total fixed cost $ 3.48

Total cost Clearing and establishing Bahia-clover $93.26



aGrass and clover are assumed to be planted together.
bTo calculate the establishment cost of straight grass, deduct $11.41 (clover seed & Muriate)and add $7.67 (2.25
cwt of 20-0-20 @ $3.41/cwt). After subtracting the difference of $3.74, total cost = $89.52.
cFor Argentine bahia, substitute $7.50 (15 lbs 0 50c/lb) in place of Pensacola. Total cost = $98.26.

18


I LCIUI


Tft-m









Appendix Table 11. Estimated per acre and per bale cost of hay production, Pangola or Bermudagrass yielding
100 bales per acre, Situations 1, 2 and 3: Flatwoods soil in Florida.


Practice
Mowing
Tractor
Mower-cond it ioner
Labor
Tedding, twice
Tractor
Tedder
Labor
Raking, twice
Tractor
Rake
Labor
Baling
Tractor
Baler
Twine
Labor
Hauling
Tractor
Stackwagon
Labor
Fertilizing
Total cash expenses


Description


Date


70 h.p.
2.4 acres/hr
Permanent labor

45 h.p.
3 acres/hr.
Permanent labor

30 h.p.
3 acres/hr
Permanent labor

70 h.p.
2 acres/hr
300 bales/bundle
Permanent labor


45 h.p.
2 acres/hr
Permanent labor
Ammonium nitrate, spread
Excluding labor and fixed
cost of machinery

Cost per bale (60 lb)


S-0
S-0
S-0

S-0
S-0
S-0

S-0
S-0
S-0

S-0
S-0
S-0
S-0

S-0
S-0
S-0
S-0


Unit Ouant. Price


hr.
hr.
hr.

hr.
hr.
hr.

hr.
hr.
hr.

hr.
hr.
bundle
hr.

hr.
hr.
hr.
cwt.
acre


.42
.42
.42

.66
.66
.66

.66
.66
.66

.50
.50
.33
.50


$1.73
2.70


1.19
.75


1.11
.45


1.73
1.25
9.00


Amni.nt


$ .73
1.13


.78
.50


.73
.30


.86
.62
3.00


.50 1.19 .60
.50 2.25 1.12
.50 -- --
1.50 3.33 5.00
$15.37a


bale


.15b


aTo calculate total cost, add $10.61 for the fixed cost of machinery and $8.97 for labor; total cost = $34.95
per acre or 35c/bale.
To calculate cost per bale for a different yield, make adjustment for the amount of twine used and then divide
by realized production.



Appendix Table 12. Estimated per acre cost of a grass-clover and a straight grass pasture fertilization
program Situations 1, 2, 3 and 4: Flatwoods soil in Florida.



Item Description Unit Quant. Price Amount


Grass-clover

Total cost

Straight grass

Total cost


0-9-27, .5B205, spread
Muriate of potash, spread
Clover fertilization

20-0-20, spread
Ammonium nitrate, spread
Grass fertilization


cwt.
cwt.
acre

cwt.
cwt.
acre


3.50
1.25
1

3.00
1.50


$2.56
3.48


3.28
3.33


$ 8.96
4.35
$13.31

9.84
5.00
$14.84


19


- -- - -K, - -- W.. < a A JL A.%. W-- KUUPLAL&U










Appendix Table 13. Estimated per acre cost of a renovation program on permanent grass-clover pastures
utilizing ryegrass for temporary winter grazing, Situation 1: Flatwoods soil in Florida.

Times
Item Description over Date Unit Quant. Price Amount

Discing
Tractor 70 h.p. 2 Oct. hr. .80 $1.73 $1.38
Disk 7' offset 2 Oct. hr. .80 1.20 .96
Labor Permanent hr. .80 -- --
Planting
Tractor 45 h.p. 1 Oct. hr. .40 1.19 .48
Roller-seeder 10', 2.5 acres/hr. 1 Oct. hr. .40 .45 .18
Labor Permanent labor 1 hr. .40 -- --
Seeda Ryegrass 1 Oct. lb. 30.00 .10 3.00
Fertilizer 20-0-20, .5B205, spread 1 Oct. cwt. 3.00 3.33 9.99
Fertilizer Ammonium nitrate, spread 1 Jan. cwt. 1.50 3.33 5.00
Fertilizer Muriate of potash, spread 1 Mar. cwt. 1.67 3.24 5.41
Superphosphate Spread 1 Oct. ton .50 29.45 14.72
Dolomite Spread 1 Oct. ton 1.00 9.00 9.00
Total cash expense Excluding labor and fixed acre 1 $50.12
cost of machinery


alf clover is to be planted in Situation 2, add $6.00 for seed, total = $56.12.
For straight grass in Situation 4, subtract: $.15 for Boron, $5.41 for muriate, and add $5.00 for another
application of 150 lbs of ammonium nitrate, Total = $49.56.





Appendix Table 14. Estimated per acre cost of a renovation program, permanent grass pasture, Situation 3:
Flatwoods soil in Florida.

Times
Practice Description over Date Unit Quant. Price Amount


Discing
Tractor
Disk
Labor
Superphosphate
Dolomite
Total cost


70 h.p.
7' offset

Spread
Spread
Excluding labor and fixed
cost of machinery


20


June-July
June -July
June -July
June-July
June -July


hr.
hr.
hr.
ton
ton
acre


.80
.80
.80
.50
1.00
1


$1.73
1.20

29.45
9.00


$ 1.38
.96

14.72
9.00
$26.06








Appendix Table 15.


Estimated cost of miscellaneous practices which require machinery,
of irrigated grass-clover pasture, flatwoods soil in Florida.


Situation 2: 1200 acres


Times
Practice Description over Date Unit Quant. Price Amount

Dragging pasture
Tractor 45 h.p., 8 acres/hr., 960 ac. 2 Dec-Apr hr. 240 $1.19 $286
Drags (2) 10' chain drags 2 Dec-Apr hr. 240 .22 53
Labor Permanent labor 2 Dec-Apr hr. 240 --
Total Cash expenses $339


Mowing pasture
Tractor 70 h.p., 4 acres/hr., 960 ac. 1 May-July hr. 240 1.73 415
Mower 9' rotary 1 May-July hr. 240 .90 216
Labor Permanent labor 1 May-July hr. 240 -- -
Total Cash expenses $631


Feeding hay
Tractor 45 h.p., approx. 5 loads/day,
one hour/load 60 Jan-Feb hr. 300 1.19 357
Stackwagon With unloading attachment 60 Jan-Feb hr. 300 2.25 675
Labor Permanent labor 60 Jan-Feb hr. 300 -- --
Total Cash expenses $1,032


Total cash expenses All practices excluding labor
and fixed cost of machinery $2,002




Appendix Table 16. Estimated cost of miscellaneous practices which require machinery, Situation 2: 1500 acres
of permanent grass and grass-clover pastures, flatwoods soil in Florida.

Times
Practice Description over Date Unit Quant. Price Amount

Dragging pasture
Tractor 45 h.p., 8 acres/hr., 1200 ac. 2 Dec-Apr hr. 300 $1.19 $ 357
Drags (2) 10' chain drags 2 Dec-Apr hr. 300 .22 66
Labor Permanent labor 2 Dec-Apr hr. 300 -- --
Total Cash expenses $ 423


Mowing pasture
Tractor 70 h.p., 4 acres/hr., 1200 ac. 1 May-July hr. 300 $1.73 $ 519
Mower 9' rotary 1 May-July hr. 300 .90 270
Labor Permanent labor 1 May-July hr. 300 -- --
Total Cash expenses $ 789


Feeding hay
Tractor 45 h.p., approx. 5 loads/day,
one hour/load 60 Jan-Feb hr. 300 1.19 $ 357
Stackwagon With unloading attachment 60 Jan-Feb hr. 300 2.25 675
Labor Permanent labor 60 Jan-Feb hr. 300 -- --
Total Cash expenses $1,032


Total cash expenses


21


All practices excluding labor
and fixed cost of machinery $2,244










Appendix Table 17.


Estimated cost of miscellaneous practices which require
of permanent grass pasture, flatwoods soil in Florida.


machinery, Situation 3: 2000 acres


Times
Practice Description over Date Unit quant. Price Amount

Dragging pasture
Tractor 45 h.p., 8 acres/hr., 1600 ac. 2 Dec-Apr hr. 400 $1.19 $476
Drags (2) 10' chain drags 2 Dec-Apr hr. 400 .22 88
Labor Permanent labor 2 Dec-Apr hr. 400 -- -
Total Cash expenses $564


Mowing pasture
Tractor 70 h.p., 4 acres/hr., 1600 ac. 1 May-Aug hr. 400 1.73 $692
Mower 9' rotary 1 May-Aug hr. 400 .90 360
Labor Permanent labor 1 May-Aug hr. 400 -- -
Total Cash expenses $1,052


Feeding hay
Tractor 45 h.p. approx. 5 loads/day,
one hour/load 100 Dec-Mar hr. 500 1.19 $ 595
Stackwagon With unloading attachment 100 Dec-Mar hr. 500 2.25 1,125
Labor Permanent labor 100 Dec-Mar hr. 500 -- --
Total Cash expenses $1,720


Total cash expenses All practices excluding labor
and fixed cost of machinery $3,336




Appendix Table 18. Estimated cost of miscellaneous practices which require machinery, Situation 4: 1000 acres
of permanent grass pasture and 4000 acres of native range, flatwoods soil in Florida.

Times
Practice Description over Date Unit Quant. Price Amount

Dragging pasture
Tractor 70 h.p., 8 acres/hr., 800 ac. 3 Dec-Feb hr. 300 $1.73 $ 519
Drags (2) 10' chain drags 3 Dec-Feb hr. 300 .22 66
Labor Permanent labor 3 Dec-Feb hr. 300 -- --
Total Cash expenses $ 585


Mowing pasture
Tractor 70 h.p., 4 acres/hr., 800 ac. 1 May-July hr. 200 1.73 $ 346
Mower 9' rotary 1 May-July hr. 200 .90 180
Labor Permanent labor 1 May-July hr. 200 -- --
Total Cash expenses $ 526


Total cash expenses


All practices, excluding labor
and fixed cost of machinery


22


$1,111









Appendix Table 19. Schedule of production practices by months and time required, Situation 1:
seepage irrigated pasture, flatwoods soil in Florida.


Practice


Checking cows
Semen testing bulls
Feeding hay
Branding & vac. calves
Pregnancy testing
Selling cows
Selling bulls
Selling calves
Selling heifers
Renovating pasture
Dipping cattle
Weaning calves
Making hay
Putting bulls out
Mowing pastures
Dragging pastures
Checking irrig. & fence
Checking drains & pump
Cleaning ditches


Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.
hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs.


60
16
155


Totalu
Total annual
hrs. amount
$


30 30 30 30 30 30 30 30 30 60 60


140


108


135


27


48
160


a

48
160


48 48
160 160


80 80

160 30
4 8


80

30
8


30
8


144 144


2Q1 201


68


30 160 160
4
64


48
160


Worming cattle 162 162
Total man-hours 439 540 238 238 382 148 148 392 409 535 352 273 4094
Hrs. available (1 man) 170 170 170 170 170 170 170 170 170 170 170 85 1955 $6,393
Operator's labor 100 100 68 68 100 -- 100 100 100 100 100 936 3,061
Extra labor 169 270 -- 112 -- 122 139 265 82 88 1247 3,280


aHours included in worming cattle.
bHours included in branding and vaccinating.
cHours included in above combined practices.
dCalculated at $3.27/hr. for the operator and full time employee and $2.63/hr for extra labor. Includes employer's
share of Social Security.

Appendix Table 20. Schedule of production practices by months and time required, Situation 2: 1500 acres
(500 seepage irrigated) of permanent pasture, flatwoods soil in Florida.

Total
Total annual
Practice Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec. hrs. amount
hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. $

Checking cows 60 30 30 30 30 30 30 30 30 30 60 60
Semen testing bulls 16
Feeding hay 155 140 5
Branding & vac. calves 108
Pregnancy testing 135
Selling cows
Selling bulls
Selling calves
Selling heifers 27
Renovating pasture 180 180
Dipping cattle a b c 68
Weaning calves
Making hay 201 201
Putting bulls out a
Mowing pastures 100 100 100
Dragging pastures 60 60 60 60 60
Checking irrig. & fence 80 80 80 80 80 30 30 30 30 80 80 80
Checking drainage pump 4 8 8 8 4
Cleaning ditches 80
Worming cattle 162 162
Total man-hours 371 472 170 170 322 168 168 392 445 491 288 205 3662
Hrs. available (I man) 170 170 170 170 170 170 170 170 170 170 170 85 1955 $6,393
Operator's labor 100 100 -- 100 -- -- 100 100 100 100 100 800 2,616
Extra labor 101 202 -- 52 -- 122 175 221 18 20 911 2,396


aHours included in worming cattle.
bHours included in branding and vaccinating
cHours included in above combined practices.
Calculated at $3.27/hr. for the operator and
share of Social Security.


full time employee and 62.63ihr for extra labor. Includes employer's


23


1200 acres of


--










Appendix Table 21. Schedule of production practices by months and time required, Situation 3:
permanent pasture, flatwoods soil in Florida.


2000 acres of


TotalO
Total annual
Practice Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec. hrs. amount
hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. $

Checking cows 72 36 36 36 36 36 36 36 36 36 72 72
Semn testing bulls 16
Feeding hay 155 140 50 155
Branding & vac. calves 108
Pregnancy testing 135
Selling cows
Selling bulls
Selling calves
Selling heifers 27
Renovating pasture 160 160
Dipping cattle 68 b c 68
Weaning calves
Making hay 311 311
Putting bulls out a
Moving pasture 100 100 100 100
Dragging pasture 80 80 80 80 80
Checking fences 30 30 30 30 30 30 30 30 30 30 30 30
Worming cattle 162
Total man-hours 353 354 196 146 274 326 326 490 377 377 170 337 3726
Hrs. available (1 man) 170 170 170 170 170 170 170 170 170 170 85 170 1955 $6,393
Operator's labor 100 100 26 -- 100 100 100 100 100 100 85 100 1011 3,306
Extra labor 83 84 -- 4 56 56 220 107 107 -- 67 784 2,062

aHours included in dipping cattle.
bHours included in branding and vaccinating.
cHours included in above combined practices.
dCalculated at $3.27/hr. for the operator and full time employee and $2.63/hr for extra labor. Includes employer's
share of Social Security.


Appendix Table 22. Schedule of production practices by months and time required, Situation 4: 1000 acres of
permanent pasture and 4000 acres of native range, flatwoods soil in Florida.

Total
Total annual
Practice Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec. hrs. amount
hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. hrs. $

Checking cows 90 44 44 44 44 44 44 44 44 44 90 90
Semen testing bulls 19
Burning range 25 25 25
Branding & vac. calves 135
Pregnancy testing 82 162
Selling cows 32
Selling light calves b
Selling calves d
Selling heifers c
Renovating pasture 120 120
Dipping cattle 82 b d 82
Weaning calves
Selling bulls
Putting bulls out a
Mowing pasture 66 67 67
Dragging pasture 100 100 100
Checking fences 40 40 40 40 40 40 40 40 40 40 40 40
Worming cattle 194
Total man-hours 274 291 84 84 285 151 233 440 236 204 212 255 2749
Hrs. available (1 man) 170 170 170 170 170 170 170 170 170 170 85 170 1955 $6,393
Operator's labor 100 100 -- -- 100 -- 63 100 66 34 100 85 748 2,446
Extra labor 4 21 -- -- 15 -- -- 170 -- -- 27 237 623


aHours included in dipping cattle.
Included in branding and vaccinating.
cHours included in pregnancy testing heifers.
dHours included in above combined practices.
eCalculated at $3.27/hr. for the operator and full time employee and
share of Social Security.


$2.63/hr for extra labor. Includes employer's


24







Appendix Table 23. Cattle inventory by months and classes to maintain a 1,000-cow unit, 90 percent calf crop,
heifers calving at 2 years, Situations 1 and 2: 1,200 acres and 1,500 acres of permanent
pasture, flatwoods soil in Florida.



Number of head on hand at beginning of month
Class Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.

Cows:
Mature 834 1004 1002
Dry 319 91 88 85 85 85 85 772 547
With calf 675 900 900 900 900 900 900 125 450
Sold 150
Heifers:
Coming 2 215 214 213 213 213 213 213 170
Coming 2, sold 43
Coming 1 219 218 217 217 215
Calves:
Heifers, sold 231
Steers, sold 450
Bulls 49 49 49 48 48 48 48 36 36 49 49 49


Animal unit inventory by months and classes to maintain a 100 cow unit, 90% calf crop, heifers calving at 2 years,
Situations 1 and 2, 1200 acre and 1500 acres of permanent pasture, flatwoods soil in Florida.


A/U Animal units on hand at beginning of month
Class equivalent Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.

Cows:
Mature 1.00 834 1004 1002
Dry 1.00 319 91 88 85 85 85 85 772 547
With calf 1.25 844 1125 1125 1125 1125 1125 1125 281 562
Heifers:
Coming 2 1.00 215 214 213 213 213 213 213 170
Coming 1 .65 142 142 141 140 140
Bulls 1.25 61 61 61 60 60 60 60 45 45 61 61 61
Total 1439 1491 1487 1483 1483 1483 1483 1191 1191 1204 1254 1310



Appendix Table 24. Cattle inventory by months and classes to maintain a 1,000-cow unit, 85 percent calf crop,
heifers calving at 2 years, Situation 3: 2,000 acres of permanent pasture, flatwoods soil
in Florida.


Number of head on hand at beginning of month
Class Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.

Cows:
Mature 884 1004 1002
Dry 356 141 138 135 135 135 784 572
With calf 638 850 850 850 850 850 213 425
Sold 100
Heifers:
Coming 2 152 151 150 150 150 150 150 120
Coming 2, sold 30
Coming 1 155 152 152 152 152
Calves:
Heifers, sold 270
Steers, sold 425
Bulls 46 46 46 45 45 45 45 34 34 46 46 46


Animal unit inventory by months and classes to maintain a 1000 cow unit, 85%7 calf crop, heifers calving at 2 years,
situation 3, 2000 acres of permanent pasture, flatwoods soil in Florida.


A/U Animal units on hand at beginning of month
Class equivalent Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.


Cows:
Mature
Dry
With calf
Heifers:
Coming 2
Coming 1
Bulls
Total


1.00
1.00
1.25

1.00
.65
1.25


884 1004 1002
356 141 138 135 135 135 135
798 1062 1062 1062 1062 1062 1062

152 151 150 150 150 150 150 120


784 572
266 531


101 99 99 99 99
58 58 58 56 56 56 56 42 42 58 58 58
1364 1412 1408 1403 1403 1403 1403 1147 1145 1159 1207 1260


25







heifers calving at 3 years, Situation 4: 1,000 acres of permanent pasture and 4,000 acres
of native range, flatwoods soil in Florida.



Number of head on hand at beg inning of month
Class Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec


Cows:
Mature
Dry
With calf
Sold
Heifers:
Coming 3
Coming 3, sold
Coming 2
Coming 1
Calves:
Light heifers, sold
Light steers, sold
Heifers, sold
Steers, sold
Bulls


984 1004 1002
356 141 138 135 249 249 249
638 850 850 850 736 736 736
100

152 151 150 150 150 150 120 120
30


784 572
213 425


155 154 154 154 153 153 153 152 152 152 152 152
158 155 155 155 155


46 46 46 45


57
57
210
368
45 45 45 34


34 46 46 46


Animal unit inventory by months and classes to maintain a 1000 cow unit, 85% calf crop, heifers calving at 3 years,
Situation 4, 1000 acres of permanent pasture and 4000 acres of native range, flatwoods soil in Florida.


A/U Animal units on hand at beginning of month
Class equivalent Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.

Cows:
Mature 1.00 984 1004 1002
Dry 1.00 356 141 138 135 249 249 249 784 572
With calf 1.25 798 1062 1062 1062 920 920 920 266 531
Heifers:
Coming 3 1.00 152 151 151 151 151 150 120 120
Coming 2 .65 101 100 100 100 99 99 99 99 99 99 99 99
Coming 1 .50 79 78 78 78 78
Bulls 1.25 58 58 58 56 56 56 56 42 42 58 58 58
Total 1465 1512 1509 1504 1475 1474 1444 1324 1223 1237 1285 1338



Appendix Table 26. Cattle inventory by months and classes to maintain a 1,000-cow unit, 73 percent calf crop,
heifers calving at 3 years, Situation 5: 15,000 acres of native range, flatwoods soil in
Florida.


Number of head on hand at beginning of month
Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.


Class


Cows:
Mature
Dry
With calf
Sold
Heifers:
Coming 3
Coming 3, sold
Coming 2
Coming 1
Calves:
Light heifers, sold
Light steers, sold
Heifers, sold
Steers, sold
Bulls


984
447 261 258 255 369 369 369
547 730 730 730 616 616 616


162 161 160 160 160 160 120 120
40
165 165 165 164 164 163 163 163
168


57
57


46 46 46 45


148
308
45 45 34


1004 1002


100


815 632
182 365


163 163 162 162
167 166 165 165


34 46 46


46


Animal unit inventory by months and classes to maintain a 1000 cow unit, 73% calf crop, heifers calving at 3 years,
Situation 5, 15,000 acres of native range, flatwoods soil in Florida.


A/U Animal units on hand at beginning of month
equivalent Jan. Feb. Mar. Apr. May June July Aur. Sept. Oct. Nov. Dec.


1.00
1.00
1.25

1.00
.65
.50
1.25


984 1004 1002
447 261 258 255 369 369 369
684 912 912 912 770 770 770

162 161 160 160 160 160 120 120


815 632
228 456


107 107 107 107 107 106 106 106 106 106 105 105
84 84 83 82 82
58 58 58 56 56 56 56 42 42 58 58 58
1458 1499 1495 1490 1462 1461 1421 1336 1236 1249 1288 1333
26


Class


Cows:
Mature
Dry
With calf
Heifers:
Coming 3
Coming 2
Coming 1
Bulls
Total


.


- - - (- -L.2 - .


- -'--~ -- -













































































COOPERATIVE EXTENSION WORK IN AGRICULTURE AND HOME ECONOMICS
(Acts of May 8 and June 30, 1914)
Cooperative Extension Service, University of Florida
and United States Department of Agriculture, Cooperating
Joe N. Busby, Dean




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