Livestock Ledger (Continued from Pago C 9) •Keep the creep area well bed ded. •Place a light over the creep area to help attract the lambs. Sun light shining into a creep during the day will also attract lambs. •Provide water in the creep or as close to it as possible. However, the water should be covered so the lambs cannot urinate or defecate in it. The water must be kept clean and fresh. The grain feeder should also be covered for the same rea son. Make maximum use of home grown grains and roughage when formulating the creep ration. Com and oats as well as leafy, high quality legume hay make excel lent feed for young lambs. Barley can also be used but may be quite as palatable as com and oats for the first couple of weeks. Until the lambs are six weeks old, the grain used in the creep ra tion should be cracked, crimped, and tolled, unless fed as a pelleted CUT INTO WOOD, NOT YOUR FREE TIME STIHL Number One Worldwide Available at these servicing dealers Bochtelavllle PASSMORE SERVICE CENTER, INC. 11M Rout* 100 •10-307-MO4 Dallastown TRI-BORO CONCRETE, INC. 438 LoeuM St. 717-248-3096 1-800-832-9018 East Earl GOODSLAWN & GARDEN CENTER Rout* 23 717-354-402* Ext 34 Elizabethtown MESSICKFARM EQUIPMENT, INC. Rhaame Exlt-Rt. 2*3 Elizabethtown, PA 717-367-1318,717-653-8867 WES STAUFFER ENGINES & EQUIPMENT 23 Pltiunt VZllay Rd. 717-738-4215 HOLLINGER’S LAWN & GARDEN EQUIP. Ephrata, Pa. 717-738-1131 717-856-2710 Harahay, PA 717-533-4060 Gao GAP POWER EQUIPMENT Corner ol Rt 30 A Rt. N 7 717-442-8870 DISTRIBUTED BY KEYSTONE STIHL ration. After the lambs are six weeks old, whole grain can be used unless it is extremely hard, in which case the grain should con tinue to be cracked, crimped, or rolled for several more weeks. Many people are using complete pelleted rations for creep feeding. Water is an often overlooked, but important part of beef cattle nutrition. In fact, on a pound-for pound basis, more water is con sumed than any other feedstuff. The daily water requirement for a cow is influenced by several fac tors including the rate and com position of weight gain, pregnan cy, lactation, activity, the forage/ grain ratio of the diet, outdoor temperature, and salt intake. The following table shows the tremendous differences that can occur in the requirement for water. During mid-winter the need for water is lower because of several factors: the cows are not in lacta tion, there may be mote total feed consumption, and there is less loss from evaporation and sweat. That result is reversed in mid-summer, particularly for cows in lactation and for finishing steers. THE STIHL 021 A powerful, lightweight eaw for work In the yard, on the farm or in the deep woods. The SUM 021 cuts irewood —not your free Ime. Get one today. lifetime warranty. • Quickstep™ Inertia Chain Brake • Automatic chain oiling Hamburg SHARTLESVILLE FARM SERVICE HD 1, Box 1382 810-488-1025 Joneatown BLUE MOUNTAIN ENTERPRISES, INC. Rt 72 South 717-885-2994 Lltltz/Lebanon BOMBERGER’S LAWN & GARDEN UUtz: 717-828-3301 Lobanon: 717-272-4155 GUTSHALL’S INC. LoyavUlc, PA-Cerllele 717-788-4343 717-248-2313 EBUNG LAWN & GARDEN SERVICE (ta E. Lincoln Avc. 717-B*6-6720 Oxford ENFIELD EQUIPMENT MOO Umaetone Rd. 610-832-0858 HERR’S REPAIR SHOP RD2, Box 110 A 717-838-1548 Palmyra WEAVER’S LAWN & GARDEN 740 W. Mein St 717-838-5888 Water Concerns For Beef Cattle >2.97 cubic inches • Easy starting •Lightweight Reamstown EAGLE RENTAL CENTER Rt 272, RaamatownTMlle light 717-336-3945 Ranks A & B SALES & SERVICE 370 Nawpart Road 2 Mllaa South of Rt 23 Along 772 Thru Monlaray MARTIN HARDWARE & EQUIPMENT CO. Rt Ml 11/2 Mllao South of Sehaaflaratown, RA 717-848-6817 Shlppenaburo LEINBACH FARM EQUIP. 1120 Rimer Hwy. 717-532-5511 CHARLES S. SNYDER, INC. RD 3 717-386-5845 Hancock. MD HANCOCK BLOCK TRUE VALUE 220 Fulton St. 301-678-7242 Whlteford MD ENFIELD EQUIPMENT INC. 720 Wheeler School Rd. 301-878-5080 Estimated Daily Intake Of Water (gallons per day) January February May Auguat September December In addition to the obvious need for more water with higher salt in take. other feedstuffs can contri bute to changes in the need for wa ter. Some types of protein can act as a diuretic (less water is reab sorbed in the kidneys and more is excreted in the urine). When diets are high in protein and fed at high levels of consumption, more water may be required. The quality of the water must also be considered, according to Dr. John Comerford, Penn State extension beef specialist. In many areas there may be a concern about the salinity of the water. In these cases cows could refuse to drink to point of dehydration. However, most cattle have a wide YOUR POST FRAME BULGING HEADQUARTERS Wickes Lumber is the place to turn for all your packaged building needs. We offer a wide selection of sizes and styles of buildings, perfect for a variety of needs. We also carry a complete assort ment of steel for siding and roofing, quality lumber, treated posts, heavy-duty hardware and all the extras. Add delivery and credit plus attentive, knowledgeable Skylight! Matchii Available f' Pi Fc Wl Allentown, PA Ephrata.PA * Exton, PA Frederick, MO Greensboro. PA 681 State Road 82 Garden Spot Rd. 145 S. 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February 25. 1995-Cll es from an activity which is “not engaged in for profit” a hobby cannot be deducted against in come from other sources. On the other hand, if an activity is engag ed in for profit (a business rather than a hobby), losses are fully de ductible against other income. In determining whether an acti vity is engaged in for profit, all facts and circumstances with re spect to the activity are taken into account. Although a reasonable expectation of profit is not requir ed, the facts and circumstances must indicate that the taxpayer en tered into the activity or continued the activity with the objective of making a profit. If the taxpayer has two profit years out of seven, the taxpayer will be presumed to have a profit motive. Finishing Steers 7.0 7.5 11.0 17.0 12.0 7.0 f THINK ) BUI | RE. i I ADVERTISING TO FIND ALL V | YOUR NEEDSI J salespeople and you’ve got it all! Computer Aided Customizing! 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