COSTS OF PRODUCING SUGAR BEETS 35 
were charged at farm values, and the man labor required in caring 
for the horses was calculated at the same labor-cost rates charged 
against the other farm enterprises. Depreciation was calculated on 
the basis of the working life of the animal. In determining the horse- 
labor cost rate per hour, the total cost of depreciation and of keeping 
the horse was prorated on the basis of the total hours of horse labor 
chargeable directly to the several farm enterprises. The rates thus 
obtained include the costs of both the direct and the indirect horse 
abor. 
Tractor costs are on the customs or job rate basis for men and 
machines and thus include wages for tractor operators. As there 
were relatively few farms on which tractors were used in sugar-beet 
culture, no separate study was made of the comparative economy of 
horses and tractors. The tractor farms are therefore included with 
the nontractor farms in all the cost tabulations. 
Seed costs include the cost of seed only, the costs of hauling and 
olanting the seed appearing under labor and horse or tractor costs. 
Commercial fertilizer cost consists of the cost of the fertilizer only, 
the cost of applying it being charged elsewhere. 
Manure costs include only the farmer’s estimate of the farm value 
of manure, not the cost of hauling or applying it. The residual value 
of manure is taken into account by charging only 50 per cent of its 
cost to the first crop, 30 per cent to the second crop, and 20 per cent 
to the third crop. 
Minor direct costs include those incurred specifically for sugar beets 
as follows: Spraying material, extra water purchased or rented for 
rrigation, crop Insurance, and any hired-machine work, such as 
planting beet seed and hauling beets to loading station. 
General costs. 
General costs are those incurred as a part of the entire farm busi- 
ness and must therefore be allocated to the several farm enterprises, 
of which the production of sugar beets is one. They include costs for 
equipment, irrigation, taxes, and minor items. 
Equipment costs include repairs, depreciation, and costs of housing 
heet implements. Taxes on implements used in beet production 
are allocated to ‘‘Taxes,”’ insurance to ‘Minor general costs,” and 
labor of repairing machinery to ‘Labor on machine operations’ as 
indirect labor. The cost of each implement is prorated to beets on 
the basis of use as estimated by the farmers and checked by the 
agents of the commission. 
Irrigation costs include only the amounts paid by the farmers for 
the maintenance of irrigating canals and ditches, costs of canvas 
dams, etc. The labor costs of irrigating are charged to ‘Labor on 
machine operations.” These costs are prorated on the basis of the 
amount of irrigation water used for sugar beets and for other purposes. 
Taxes include those paid on real estate and on personal property, 
whether paid by tenant or landlord, but do not include income taxes. 
They are allocated to sugar beets on the basis of relative investment. 
Minor general costs include the proportionate part chargeable to 
sugar beets of the cost of fuel (gas) and oil for farm pumps and auto 
trucks, beet growers’ and other association dues, fencing repairs 
(cash), telephones, maintaining drains, and running the farm auto- 
mobiles. The allocation of these costs was made by the farmer and 
checked by the agents of the commission.