200 Attend Franklin Dairy Day
(Continued from Page A 29)
you oould get for a specific group
of animals on the market minus the
expenses. For someone who has
not made much money or paid
much tax and who plans to sell out
soon, this method is fine.
“Otherwise, you lose out and
don’t recover it until you sell your
herd,” Freund said.
“Whether or not you capitalize,
you’d better have good records by
age groups, of exactly how many
heifers you have,” he advised. “If
you elect to capitalize, you’ll be
capitalizing for the rest of your
life. It’s difficult to change once
you are in the system.”
“There are rumors,” he con
tinued, “that large family farms
will have to go to the accrual sys
tem. But who is to say who is
large?”
The penalty for not capitalizing
expenses says that the farmer must
depreciate such things as silo
unloaders, tractors, single-use
buildings, etc.
Under this penalty, the first four
years will cost you depreciation.
After ten years, there would be no
cost “The bottom line on the dif
ference is zero,” Freund said. “It
just runs you a little slower.”
“It used to be that a farmer
would run out and buy a combine
or a tractor at the end of the year if
he had to pay too much tax. Imple
ment dealers loved it. Those days
are gone,” Freund said. “You can’t
make a decision like that in
November and get away with it
now.” If a large purchase is made
in the fourth quarter of a year, the
farmer gets only one-eighth of the
year’s depreciation.
“It’s probably the best thing that
ever happened to agriculture
because we’re forced to make
equipment decisions on their eco
nomic merit rather than on tax
advantages to the farmer,” he said.
Linda Scibilia, Manager for
Information, Member Relations
and Education, PA DHIA, dis
cussed low cost testing
alternatives.
“It’s an error to think any one
type of testing is best,” she said.
“The one that is best for you is the
one that fits your needs. Ask your
self, ‘What do I want to do with the
records? How much do I want to
spend on those records?”
The most expensive are DHI
and DHIR. The latter involves the
breed association in addition to the
Dairy Herd Improvement Associa
tion. The farmer pays a fee to his
breed association, which keeps
official records on the herd in addi
tion to those kept at Penn State.
Results are printed in breed associ
ation publications.
DHI and DHIR constitute the
official records, and all official
rules apply.
The AM-PM Component Sam
pling program involves a two
times weighing, but taking only
one sample. It costs the same as
DHI.
AM/PM testing costs about 80
percent of DHI, while Owner Sam
pling is about 60 percent of DHl’s
cost Farmers on Owner Sampling
receive regular DHI records. The
supervisor is involved in every
aspect of the program except the
actual sampling, which the farmer
does himself with equipment
rented from the supervisor. Results
are unofficial.
Another alternative, the Sample
Analysis program, is a contract
between the farmer and DHI. The
farmer receives no services from a
supervisor or the county.
The costs involved in DHI are
lab analysis, field service (supervi
sor), and processing costs. Sample
analysis eliminates the last two.
The farmer pays only for the lab
analysis, and receives no pro
cessed data. He receives only raw
data -- the fat and protein values
and the somatic cell count and
materials for the next sampling.
The cost is 350 per sample for fat
and protein, and 350 for SCC. If all
three tests are desired, the cost is
450 per sample.
“New Diseases, New Vaccines,
New Tests, Health and Production
Monitoring” was the topic
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addressed by Dr. Larry Hutchin
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this vims. They run a high fever
and exhibit open-mouth breathing.
Some die from it It was seen in the
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paradoxically does not often cause
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during pregnancy. She may abort,
or drop a “dummy calf’ that dies
shortly after birth. Or, she may
have a calf that lives but carries the
vims and will die when exposed to
the vims again. Most animals
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infected with Bovine Virus Diar
rhea get mild respiratory symp
toms, but in severe cases it
becomes mucosal and is usually
fatal. Hutchinson recommends
using a killed vaccine. Vaccination
will not help a calf exposed to
BVD in the uterus.
Mycoplasma Mastitis is seen
more often in large herds than in
small. It is spread from cow to
cow, and two, three or four quar
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the lab, may be mild to severe, and
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