I Brocketf’s Ag Advice Payables and receivables One of the biggest problems for a farm business is unpaid bills or accounts payable. They cause a farm business to pay more for doing business in extra interest charges, loss of cash discounts, and loss of flexibility for bargaining. They must be paid with money earned long after those items were used in the business. Finally they can mean using capital equity to pay operating expenses. Accounts payable hurt more than your farm business. They also hurt the farm supply and service businesses to whom they are owed because it means CONSTRUCTION SPECIALISTS IN: FARM BUILDINGS - EXCAVATING MANURE PITS • SEPTIC TANKS SPECIAL FARM PRICES DYNAMIC MASONRY CONTRACTORS Mike Fisher (717) 687-6801 Alter 6 PM, Coll (717) 687-7217 MICHANICA I. 'fbr ItNwy Tr«n*plfr. ». v' 's ' , < . ' •■ / ' *..!'• MODEL 800 - 2 Shown with optional 300 Gallon (1135 50 litres) Poly tank, cushion seats and rubber packing wheels. Available in 2,3,4 & 6 A rows Models MODEL 22C Planting Unit with floating clamp to attach to 2" (5.08 cm), 2>A" (5.715 cm). or 2 1 /;" (6.35 cm) Toolbar A Its f By John E. Brocket! Farm Management Agent Lewistown Extension Office that those businesses now have less money to work on. Result • they have to borrow more at a cost, they may lose out on some cash or quantity discounts, or they may even go under. This in turn costs all of their other customers money because the business may have to mark everyone up in order to cover the cost of the unpaid bills. End Result: Unpaid bills or accounts payable are a drag on the entire agricultural community. Prepaid Expenses Tax management, early order discounts, and opportune purchase times are all good reasons to buy • DRIVEWAY STONING • SEPTIC TANK & DRAIN FIELDS • SNOW REMOVAL IN SEASON • MANURE PITS • POND WORK.* FIELDWORK -FREE ESTIMATES - Gordonville, PA MODEL 1000 New “Top of the Line” Deluxe unit for the Grower who wants the Ultimate in . Performance. Shown with optional A cushion seats. m MODEL 90 Mulch Layer. Also ask about our new economy Mulch Layer - Model 85. Excavating Larry Herr input items ahead. They should be inventoried if you really want an accurate analysis of the year’s business. Accouts Receivable If accounts receivable are more than 30 days old, you as a fanner will feel some of the pressure the suppliers feel. The biggest question mark on accounts receivable is will they be paid and when. If you have some, put them on the inventory. If you have more at the end of 1985 then 1984, you should possibly look for another market unless it is due to something reasonable such as a higher production level. Tax Meetings In my area for 1986 I will be conducting 3 tax meetings and I workshop. The meetings will be: Centre Co. - Willowbank Building (Old Hospital) -Feb. 5 (7:30 p.m.). Juniata Co. - Extension Office, Courthouse Annex - Jan. 29 (7:30 p.m.). Mifflin Co. - Room A, 2nd Floor, Courthouse-Feb. 3 (7:30 p.m.). The workshop will be: Mifflin Co. - Basement Meeting Room, Courthouse - Feb. 13 (9 a.m. to 4 p.m.) CONTROL ftfHfr! RODENTS carry diseases which can endanger the health of your poultry flocks. Your business is raising them. Ours is protecting them. Wo SpecioHze In Sanitizing And Disinfecting Poultry Houses Since 1928 MODEL 4000 An all new "Mid-sized" High Speed Speedling* Planter shown with optional carrousel and cushion seats MODEL 900 M Mulch Planter for planting pots or cells through plastic. -NEWARK, DE. - Commercial nursery operators can obtain better growth on woody or namentals by using a combination of slow-release and supplemental liquid nitrogen, says University of Delaware extension horticulturist Sue Barton. She says studies at Auburn University show that timing of these fertilizer ap plications is important so that plants receive nitrogen when they are most actively growing. Auburn researchers found that plants given a standard rate of slow-release (Osmocote) and supplemental liquid nitrogen in the If you want a summary of the hi lites of the tax law changes that affect farmers plus the major parts of income taxes that farmers should know, ask me for a copy of my 1985 Tax Mimeo. Some County Extension Offices have copies of this mimeo available. Lancaster, PA 391-3721 Lewistown, PA 248-0983 State Collese, PA 237-7607 u ** i&£ Lancaster Farming, Saturday, January 4,1956-C5 Nitrogen needs for nurseries Tax Mimeo gigantic f'y t tILICTION WjStie Lancaster Farming's . CLASSIFIEDS ALL PURPOSE CART With Removable Front For Easy Dumping 2 Sizes In Stock 8 Cu. Ft. Assembled w/Solid Front w/20” pneumatic wheels, $115.00 Reg. 15 Cu. Ft. Assembled with dump front w/26" pneumatic wheels, $145.00 Reg. OR WILL MAKE THE SIZE YOU ORDER Made of Vi" Exterior Plywood Edges Protected w/Galvanized Sheet Finished w/Treated Redwood Stain Handle & legs made with smooth finish ed galvanized tubing. "GREAT FOR LAWN, GARDEN AND FARM USE" Elom M. Ebersol 558 Gibbons Rd. Rd 1, Bird-in-Hand, s PA 17505 IViMilaN. of Bird-in-Hand, PA spring had a lighter leaf color than those receiving Osmocote plus spring and fall applications of liquid N. Plants in the study which received 1% times the base rate of Osmocote experienced growth rates similar to those receiving Osmocote plus spring and fall supplemental liquid N. Based on the economics involved and the potential accelerated breakdown of slow-release fer tilizer during a hot summer, Barton suggests the use of a combination of Osmocote plus spring and fall applications of liquid N. Results of another Auburn study indicate that nursery operators could save money by eliminating an unnecessary mixing step when surface applying fertilizer to non blended growing media, Barton reports. That research showed no difference in plant response to three fertilizer application methods-pre-plant incorporation, surface application and dibble application. To Uncastor W