Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1912-11-27
CARE OF MACHINERY.
The Depreciation and Appreciation Of
Farm Implements.
icy r. II. Demaree, Agronomist. J.
Case Pillow Works.)

| Are those farm tools which one sees
out under trees or in fence corners OF
any account? If not. why not sell
them for old iron and clean up the
place? l: they are. should they not
be pu! under the shed or in the barn?
iron vii! rust. you know. and paint
will easily scale off.
Rusted pillow shares, moldboards or
cultIvatcr shovels are full of pits
cause, 10y the small iron scales which
drop Of in the rusting process. These
tools never scour properly again and
cause trouble ever after by such de-
lay and further fail to do good work
poor cultivation most certainly mean
poor crops and always poor farmer.
This is important, but it is not the
intention of this article to go into
that phase of the matter. How about
The actual depreciation of farm ma
chinery and what does it mean to
farmers to have their tools wear out.
rust out or disappear in any other
manner?
Bulletin 212, bureau of plant indus
Try, United States department OF agri.
culture, is report of an investigation
of investments in and on Ohio farms
The average size of a farm reported
was 16G acres, though the list ranged
from so to 400 acres in size. The aver
age investment in machinery was STA.
These figures will not be typical of
every state, but will furnish thinking
man basis of comparison.
II a farmer has STA tied up in farm
machinery, his interest charge on the
amount at per cent is $46.44 per
year. Now. this money can never be
gotten out of those machines again,
but the total cost plus the yearly in
terest must be charged to his yearly
cost of production. Is this item
of any moment? Can We afford to let
machinery depreciate rapidly?
To make a concrete example, sup
pose we assume an investment of the
above amount and that the machines
last ten years. The total cost of pin
cipal and interest will amount to
$1,238.40 in that time. II a farm
of this size has 100 acres to be titled
on the average each year, then the
machinery charge against each acre
OF tillable land for the period of ten
years will be slightly more than $40.
This means then 81 per acre per year
as machinery charge to the cost Of
producing farm crops.
Suppose the machinery only lasts
five years, how about the cost? (The
writer knows of expensive implements
being completely worn out in less
time) Computed on the same basia
as the above, the machinery cost is
$40 PER acre per year for the five.
year period, and II the whole equip
ment had to be replaced, 1t would. Of
course amount to $3.40 per acre per
year for ten-year period.
Comparing the two sets of figures.
theoretical though they may be, we are
forced to admit that they are based
upon enough facts and obvious cOndi.
tons to make them closely approxi
mate the truth.
Furthermore, since there is limit
to the yield of crops, 1t appeals to the
writer that one of the best ways to
make money on our farms it to try to
decrease the cost of production at the
same time we are actually trying to
increase production.
From the example cited above It
would seem that proper appreciation
of good farm implements will be a
money making sentiment. A good
tight shed for machinery is neces.
sity on every farm and will be found
highly profitable investment