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*pl<intlf»g Jhoi*
' i.£...>fr. ». 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