Estimated deductible costs of production for use in adjusting farm expenses to exclude the cost of producing home-consumed farm produce.

The costs include all cash costs, depreciation, and deductible production costs of homeraised feed. No charge is made for the farm operator’s labor. If hired labor or purchased grain and roughages are used to produce these products, or if high interest costs are incurred, the costs should be increased accordingly. In arriving at production costs, it was assumed that the young animals were raised and fed.