Table 9.  Livestock Enterprise, cost and returns for a 60 acre farm with livestoc
           as the primary enterprise, with above average management, Grant and Ca
            Counties, 2001.
 
=================================================================================
 
GROSS RETURNS                                   Sale           GuidelineGuideline
                                                Weight    Total  Value    Value
 NUMBER                                 $/CWT    (CWT)      ($) ($/Cow)  ($/AU)
---------------------------------------------------------------------------------
       0    YEARLING HEIFERS          $85.00     7.35  $11,246  $224.91  $184.48
       0    YEARLING STEERS            92.00     7.50   15,870   317.40  $260.34
      18    HEIFER CALVES             104.00     4.20    7,862   157.25  $128.98
      23    STEER CALVES              112.00     4.20   10,819   216.38  $177.49
       0    BULLS                      42.00    14.75        0     0.00    $0.00
       5    CULL COWS                  38.00     8.85    1,682    33.63   $27.58
     702    MANURE                      0.13     8.00      702    14.03   $11.51
 
 
                    TOTAL                              $48,180  $963.60  $790.38
---------------------------------------------------------------------------------
 
                                                               GuidelineGuideline
                                                                 Value    Value
 NUMBER  PURCHASED INPUTS             Unit    $/Unit      Total ($/Cow)  ($/AU)
 ------  --------- ------            ------   ------    ------ ------------------
           FORAGE:
      25 ALFALFA                       AUM     $10.00     $250    $5.00    $4.10
     120 PERMANENT PASTURE             AUM     $12.00   $1,440    28.80    23.62
     298 FOREST                        AUM      $1.35     $402     8.03     6.59
                                                       _______  ________ ________
                      SUBTOTAL                          $2,092      $42      $34
 
 
 
 
         LABOR, FEED, LIVESTOCK:      Unit    $/Unit      Total ($/Cow)  ($/AU)
         -----  ----  ----------     ------   ------    ------ ------------------
       1    PROTEIN SUPPLEMENT         TON        245      245    $4.90    $4.02
       0    SALT & MINERALS            TON        210       84    $1.68    $1.38
     116    HAY                        TON        118   13,653  $273.05  $223.97
       0    GRAIN                      TON        200        0    $0.00    $0.00
       0    GRAIN CUBES                TON        200        0    $0.00    $0.00
            FUEL AND REPAIRS         ANNUAL                  0    $0.00    $0.00
            VETERINARY AND MEDICINE  ANNUAL                755   $15.10   $12.39
       0    BULLS PURCHASED          HEAD        1500        0    $0.00    $0.00
            LIVESTOCK TAXES          ANNUAL                 10    $0.19    $0.16
            MAINTENANCE              ANNUAL                  0    $0.00    $0.00
      55    PREGNANCY TEST           HEAD           2      110    $2.00    $1.80
      79    LABOR                    HOUR           5      395    $7.90    $6.48
      46    BEEF CHECKOFF PROGRAM    HEAD           1       46    $0.92    $0.75
            MISCELLANEOUS            ANNUAL                  0    $0.00    $0.00
                                                        ______  ________ ________
                      SUBTOTAL                         $15,297  $305.75  $250.95
 
         OVERHEAD EXPENSES
         -------- --------
            EMPLOYEE BENEFITS                                0    $0.00    $0.00
            INSURANCE                                        0     0.00     0.00
            DEPRECIATION                                   548    10.95     8.98
            SUPERVISION AND MANAGEMENT                   2,293    45.85    37.61
            OTHER EXPENSES                               1,360    27.20    22.31
                                                       ________ ________ ________
                      SUBTOTAL                          $4,200   $84.00   $68.90
 
         TOTAL OPERATING EXPENSES                      $21,589  $431.78  $354.16
                                                       ________ ________ ________
         NET OPERATING PROFIT                           $2,092   $41.83   $34.31
 
         CAPITAL COST
            INTEREST ON OPERATING CAPITAL                 $753   $15.07    12.36
            INTEREST ON MACHINERY AND IMPROVEMENTS        $844   $16.88    13.84
            INTEREST ON LIVESTOCK                       $3,623   $72.45    59.43
 
                      TOTAL CAPITAL COST                $5,220  $104.39    85.62
 
         RETURN TO RISK                                ($3,128) ($62.56)  -51.31
 
         RATE OF RETURN ON INVESTMENT                   4.2149%
 
         ------------------------------------------------------------------------
                                                      BUDGET SUMMARY
 
         GROSS RETURN                                            $2,092
            VARIABLE OPERATING EXPENSES                $17,389
         RETURN OVER VARIABLE EXPENSES                         ($15,297)
            FIXED EXPENSES                              $1,907
         NET FARM INCOME                                       ($17,205)
            LABOR AND MANAGEMENT COST                   $2,293
         NET OPERATING PROFIT                                  ($19,497)
            CAPITAL COST                                $5,220
         RETURN TO LAND AND RISK                               ($24,717)
         ---------------------------------------------------------------