BY BONNIE BRECHBILL
Franklin Co. Correspondent
KAUFFMAN STATION
Feeding cottonseed and soybeans
to your dairy cattle is good for the
cottonseed and bean farmers and
the trucking industry, according to
Dr. Richard Adams, Penn State
Extension Dairy Specialist. He
said that the use of these natural
high-fat sources has been increas
ing even though most ruminant
animals do not utilize fat as well as
single stomach animals.
Adams directed his remarks to
over 200 farmers at the annual
Franklin County Extension Dairy
Day at Kauffman’s Community
Center. Cottonseed is high in fiber
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200 Attend Franklin Dairy Day
and is highly digestable- about the
same as good com silage, he said.
The soybeans are high in protein
-35-36 percent, while the cot
tonseed runs about 19-20 percent.
Both feeds are low in rumen by
passable protein, however. Half of
the protein in properly heat-treated
soybeans is rumen bypassable; 23
percent of the cottonseed protein is
bypassable.
Under research conditions,
about 40 percent of the herds fed
these feedstuffs had a profitable
response to the added fat In the
field, the percent of herds respond
ing profitably is about 33 percent
The protein content of the milk
is lowered by high fat in the ration,
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Adams stated.
In some herds, the fat test went
down, and in others it went up .2-.3
of a percent. “On average, there
was no change in the fat test” he
said.
Adams stressed that the farmer
must have a balanced ration first
before adding extra fat. He cau
tioned that on higher fat rations
cows must have more mineral
present- .1 percent more calcium,
.05 percent more phosphorus, and
.06 percent more magnesium in
total ration dry matter. The upper
limit for added fat in the ration is
114 pounds per cow.
Roland Freund, PSU Area Farm
Management Agent discussed the
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ill
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I ill Toll Ft, . iB(KH 381 6040
Lancaster Farming, Saturday, February 6, 1988-A29
Tax Reform Act Under the act,
dairy farmers must decide whether
to deduct or capitalize their pre
production expenses for raising
heifers.
The former attitude of the U.S.
government of “be kind to busi
ness” is now “be tough on busi
ness,” he said.
Until now, farmers have been
able to expense heifers as ordinary
farm expense. Tax had to be paid
on only 40 percent, as it was con
sidered a capital gain. “This was a
loophole in the old law,” he said.
“The new law closes it.”
Anything that takes over two
years to come into production,
such as dairy cattle and fruit trees.
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Raymond Skinner
Gary Walton
717-352-7606
NEW WILMINGK
Chuck Moose
Dairy Equipment
412-533-3077
MIFFLINBURG
Wehr’s Dairy Equipment
Mark Wehr
717-966-1396
Ml. BETHEL
K.C. Dairy Service
Kevin Correll
717-897-5141
LEOLA
Fisher & Thompson, Inc.
Amos Fisher
Rick Thompson
717-656-3307
SPARTANSBURG
Brenner Dairy Equipment
Albert Brenner
814-654-7309
SOUTHWESTERN PA
PA Dairy Automation
Service, Inc.
Mike Wright
412-538-FARM
TROY
Dalryland Sales & Service
Jim Kelley
717-297-4128
WILLIAMSBURG
Longenecker Implement E Tumer _.
Dale Longenecker Chuck Zimmerman,
814-793-3731
is treated as a capital item. The two
year period docs not begin with the
birth of heifer, but with its concep
tion, because.of the expenses of
artificial insemination and embryo
transfers.
Farmers must decide before fil
ing their 1987 taxes how they are
going to treat these pre-production
expenses. If the farmer does not
capitalize these expenses, there is a
penalty. If he does capitalize them,
there is no penality. “But is there?”
Freund asked.
A farmer may capitalize his
expenses by:
1. Actual Cost Records.
2. “Farm Price” method- what
(Turn to Pago A 34)
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Dale Wenger
215-488-1025
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717-465-7506
OXFORD
W & J Dairy Sales
Bill Guhl
717-529-2569
lAGERSK
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301-790-3698
SYKESVILLE. MD
Dairyman Inc.
Mid-Atlantic Division
William Stauffer
301-549-2100
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