camp applications
HONESDALE - The 1983 Wayne
County Conservation Camp is
scheduled for June 28 to July 2, at
Lacawac Sanctuary, located near
Lake Wallenpaupack.
The purpose of this camp is to
offer outdoor educational
programs that are designed to
acquaint the student with wildlife,
ecology, aquatic studies forestry,
farm practices, conservation and
related studies.
Hie Wayne County Conservation
Camp is a “hands-on” program
designed to teach the student about
stream improvement, land use,
water quality, and most im-
portantly awareness. Students
will hopefully acquire an un
-9 derstanding and respect for our
environment and teach others to do
the same.
Some of the programs and topics
planned for the 1983 Wayne County
Conservation Camp include: a
visit to an area trout hatchery, fish
shocking and stream improvement
on the Dyberry Creek, propagation
and grafting of fruit trees, bird
WRAP UP
TOUR FIY CONTROL
PROOUMSON
THAT OLD EARIAG
With the new ECTIBAN® Insecticide Tape,
existing eartags can serve for both identification
and fly control. Even last year's insecticide tag
can be reworked. No more double tagging or
cutting away old tags.
This unique device provides proven
season-long control of horn flies and face flies.
Through the natural movement of the head,
cattle spread the insecticide directly to
their shoulders and backs.
ECTIBAN Tape contains two ampules of
ECTIBAN, the most effective fly control product
on the market. ECTIBAN provides quick knock
down—you see results the same day you apply
the tape. ECTIBAN gives long residual effect—
kills flies up to five months and is low in toxicity
to animals.
3.
To apply to eartags,
tape around neck o'
overlapping ends f'
adhesion.
Wayne accepting
study, trapshooting and black
powder shooting, archery, trap
ping and releasing small mam
mals, rattle snake demonstration,
soil and forestry program, land use
evaluation, black bear program
and more.
Any boy or girl between the ages
of 13 and 15 with a keen interest in
wildlife, acquatic studies, con
servation and forestry is en
couraged to fill out an application.
Only 16 students will be accepted
at this Wayne County Conservation
Camp. If more than 16 apply, a
screening committee will in
terview prospective camp
students.
Cost per student for this week
long camp is |25.00. The balance of
the camp fee will be paid by a
sponsoring organization here in
Wayne County.
Interested Wayne County teens
should contact the Wayne County
Extension Service at 253-5970,
extension 114, or Lacawac Sanc
tuary at 689-9494 for additional
information and camp ap
plications.
portumty costs of the owner’s
labor, and that of his or her family
that is unpaid, might also be in
cluded. The matter of whether the
owner’s management and equity
ought to be included in production
costs will remain open at this
point, but will be discussed more
fully m a later section of tills
bulletin.
A THEORETICAL
CLASSIFICATION OF RETURNS
Which returns should in included
in cost of production estimates is
not much easier to ascertain than
is the matter of which costs ought
to be included. As with costs, a
classification of returns can be
developed which may facilitate the
discussion to follow:
I. Cash
a. sales of farm products
b. other.cash income
2. Non-cash
a. appreciation m value of
capital assets
b. increases of value of in
ventories
c. value of farm products con
sumed in the farm house
d. rental value of the farm
dwelling (if the costs of the home
are not otherwise separated from
You simply wrap the ECU BAN Tape around an
existing eartag—either identification tag or last
year’s insecticide tag. With one squeeze of the
thumb, the ECTIBAN is released, and the eartag
is reworked, as easy as one, two, three, four.
- _ @ ICI Americas Inc.
New
Ectibarr
Tape
To activate tape, press I F 4\ - V
with thumb to break w I l
ampules and release 1 i ./
insecticide. f
Production costs
(Continued from Page E2O)
those of the farm business) and
e. the pro-rata shares of other
items shown as farm expenses that
also are used for family living.
The major farm product sold for
cash by dairy farmers is, of
course, milk. Cull and surplus
dairy beef and veal also are im
portant'sources of cash receipts to
most dairymen. Beyond these
items there is a good bit of
variation as to the amounts and
kinds of other farm products sold.
Other livestock enterprises may be
.present on dairy farms, as well as
one or more crops. The crops may
be grown specifically for sale, or
their sales may simply be the
excess of production over the feed
needs of the dairy herd. Among
sources of other cash income
might be the sale or return of
purchased non-capital items such
as parts, supplies, seeds, and the
like.
Among the several possible non
cash returns listed, the first ap
preciation in value of capital
assets, is most commonly ac
counted for as capital or ordinary
gams when sold. The net gam,
after taxes, is then mcome to the
farmer. It does not matter whether
Insecticide
Lancaster Fanning, Saturday, June 4,1983—E21
the gain is due to general price
inflation, overstated depreciation,
or changes in the value of an asset
because of fundamental changes in
-the supply and/or demand af
fecting the asset. It would be better
if any appreciation that is even
tually realized were to be spread
over the entire time it is generated
rather than in the year in which the
asset is disposed of, income
averaging for income tax purposes
not withstanding. Usually the
amount of apprecialtion cannot be
determined until the asset is sold
or traded, however, and we are
caught in an accounting dilemma.
The rationale for including
changes in the value of inventories
was developed under ,the
discussion costs. Clearly, if the
total value increases, the increase
should be included on the returns
side of the accounting ledger.
The value of farm products
consumed by the farm family are
returns to the farm business unless
the value of all the resources used
to produce those products have
already been subtracted out or
excluded from the costs side of the
account book. In practice, it is
difficult to do this accurately, so
the alternative of including the
value of the products as returns or
offsets to costs frequently is
followed. Such products are easy to
imagine. Milk, beef and home
grown fruits and vegetables are
common examples, although as a
percentage of all farm sales they
may be quite small.
The rental value of the farm
home is an much the same status
as farm products consumed by the
farm family. When a farm is
purchased, separate mortgages
for the house and all other real
estate are seldom obtained,
although the interest on the
mortgage should be pro-rated
between the home and the farm
business properties. When im
provements to the house are made,
the cost of materials and labor for
those improvements may not
always be fuly excluded from farm
expenses. To the extent they are
not, of course, farm production
costs are overstated.
The final items of non-cash
returns (e, above), the pro-rata
shares of other items shown as
farm expenses that also are used
for family living, are probably the
most difficult to estimate. The
difficulty lies in the fact chat it is
sometimes very hard to make or
keep an accurate, separate ac
counting of the acutal employment
of jointly used items between
business and non-business uses.
Charging too little to the farm
business would understate
production costs, while charging
too much would have the effect of
overstating costs of production.
It might reasonably be argued
that the sum of all such passible
misallocations is so small as to be
of little consequence, one way or
the other. Whether or not this is
generally true can only be
determined through empirical
investigation. A number of
possible examples of such items
can be suggested: Utilities, unless
separately metered; a riding horse
used both to chase cows and for
family recreation; farm-stored
and dispensed gasoline; building
materials and tools available for
repairs of both the farm house and
other farm buildings; and tractors
or other machinery used for farm
chores and m establishing or
caring for farm home lawns and
gardens. The list could go on, but
presumably the point is now made:
It is possible to incorporate some
of the expenses of family living
into farm costs and vice-versa. If,
however, any bias in one direction
or the other exists, a knowledge of
human nature would seem to
suggest it would be toward over
stating rather than understanding
farm costs.
NEXT WEEK:
ACCOUNTING PROCEDURES
FOR ESTABLISHING VALUES
FOR COSTS AND RETURNS
VARYING VALUES