Table 8.  Livestock Enterprise, cost and returns for a 20 acre farm with live
           as the primary enterprise, with above average management, San
           Juan County, 2000.
 
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GROSS RETURNS                                      Sale           Guideline
                                                   Weight    Total   Value
 NUMBER                                    $/CWT    (CWT)      ($)  ($/AU)
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       0    YEARLING HEIFERS             $80.00     7.35       $0      $0.00
      20    YEARLING STEERS               90.00     7.50   13,500  $1,928.57
      84    MANURE                         0.13     8.00       84     $12.00
 
 
                  TOTAL                                   $13,584  $1,940.57
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                                                                  Guideline
                                                                     Value
 NUMBER  PURCHASED INPUTS                Unit    $/Unit      Total  ($/AU)
 ------  ------- ------                 ------   ------    ------ -----------
           FORAGE:
      13 ALFALFA                          AUM     $10.00     $126     $18.00
      70 PERMANENT PASTURE                AUM      12.00     $840    $120.00
                                                          _______  _________
                    SUBTOTAL                                 $966    $138.00
 
 
 
 
 
         LABOR, FEED, LIVESTOCK:         Unit    $/Unit      Total  ($/AU)
         -----  ----  ----------        ------   ------    ------ -----------
       0    PROTEIN SUPPLEMENT            TON      245.0        0      $0.00
       0    SALT & MINERALS               TON      200.0        0      $0.00
       1    HAY                           TON      115.0       64      $9.20
       0    GRAIN                         TON      200.0        0      $0.00
       0    GRAIN CUBES                   TON      200.0        0      $0.00
            FUEL AND REPAIRS            ANNUAL                  0      $0.00
            VETERINARY AND MEDICINE     ANNUAL                684     $97.71
       0    HEIFER CALVES               HEAD       374.0        0      $0.00
      20    STEER CALVES                HEAD       450.0    9,000  $1,285.71
            LIVESTOCK TAXES             ANNUAL                 54      $7.70
            MAINTENANCE                 ANNUAL                  0      $0.00
       0    PREGNANCY TEST              HEAD         2.0        0      $0.00
       0    LABOR                       HOUR         5.0        0      $0.00
      20    BEEF CHECKOFF PROGRAM       HEAD         1.0       20      $2.86
            MISCELLANEOUS               ANNUAL                  0      $0.00
                                                           ______  _________
                    SUBTOTAL                               $9,822  $1,403.19
 
         OVERHEAD EXPENSES
         -------- --------
            EMPLOYEE BENEFITS                                   0      $0.00
            INSURANCE                                           0      $0.00
            DEPRECIATION                                    1,140    $162.86
            SUPERVISION AND MANAGEMENT                        502     $71.73
            OTHER EXPENSES                                    630     $89.98
                                                          ________ _________
                    SUBTOTAL                               $2,272    $324.57
 
         TOTAL OPERATING EXPENSES                         $13,060  $1,865.76
                                                          ________ ________
         NET OPERATING PROFIT                                $524     $74.81
 
         CAPITAL COST
            INTEREST ON OPERATING CAPITAL                     $78     $11.15
            INTEREST ON MACHINERY AND IMPROVEMENTS         $1,877    $268.07
            INTEREST ON LIVESTOCK                            $846    $120.86
 
                    TOTAL CAPITAL COST                     $2,801    $400.08
 
         RETURN TO RISK                                   ($2,277)  ($325.27)
 
         RATE OF RETURN ON INVESTMENT                      1.7311%
 
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                                                         BUDGET SUMMARY
 
         GROSS RETURN                                                $13,584
            VARIABLE OPERATING EXPENSES                   $10,788
         RETURN OVER VARIABLE EXPENSES                                $2,796
            FIXED EXPENSES                                 $1,770
         NET FARM INCOME                                              $1,026
            LABOR AND MANAGEMENT COST                        $502
         NET OPERATING PROFIT                                           $524
            CAPITAL COST                                   $2,801
         RETURN TO LAND AND RISK                                     ($2,277)
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