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Appendix A: Cow Calf Cash Flow Enterprise Budget Assumptions

Enterprise Budget Production Assumptions:

Percent Mature Cow-Calf Crop:

Number of calves weaned from mature cows (ex. = 175) / Number of mature cows exposed during the breeding season (ex. = 200) x 100 = (ex. = 87.5%)

In the example, all 200 head in the January 1 inventory represented all mature cows that were exposed to the bull during the breeding season. However, this is not always true. In order to calculate the calf crop percentage correctly, adjustments must be made for any open mature cows purchased or sold and any mature pregnant cows purchased or sold.

Average Weaning Wt. Steer and Heifer Calves

Report the actual or estimated number of head and average weaning weight for steer and heifer calves weaned from the mature cowherd. (ex. = 88 head str calves averaging 500lbs and 87 head of heifer calves averaging 485lbs.)

Mature Cow Culling Percent:

Number of mature cows culled during the year (ex. = 25) / Number of mature cows in January 1 inventory (ex. = 200) x 100 = (ex. = 12.5%)

Mature Cow Death Loss Percent:

Number of mature cows that died during the budget year (ex. = 3) / Number of mature cows in January 1 inventory (ex. = 200) x 100 = (ex. = 1.5%)

Portion of Replacement Cows Purchased:

Number of mature cows purchased during the budget year (ex. = 0) / Number of mature cows in January 1 inventory (ex. = 200) x 100 = (ex. = 0%)

Number of Breeding Cows Per Bull:

Number of mature cows in the January 1 inventory exposed during the current breeding season (ex. = 200) / Number of bulls for mature cows in January 1 inventory (ex. = 9) = (ex. = 22)

Percent Calf Crop First Calf Heifers:

Number of calves weaned from first calf heifers (ex. = 22) / Number of first calf heifers exposed during the breeding season (ex. = 25) x 100 = (ex. = 88%)

Pregnancy Rate for replacement heifers and first calf heifers:

Number of pregnant replacement heifers or first calf heifers in the inventory after the breeding season (ex. = 25 replacement heifers and 22 first calf heifers) / Number of replacement or first calf heifers in the January 1 inventory exposed during the breeding season (ex. = 30 replacement heifers and 25 first calf heifers) x 100 = (ex. = 83.33% for replacement and 88% for first calf heifers)

As with the calf crop percentage, when calculating the pregnancy rate for replacement heifers or first calf heifers make the necessary adjustment for purchases and sales of open or pregnant animals; otherwise, the pregnancy rate may be incorrect.

Average Weaning Wt. of Steer and Heifer calves from H2's

Report the actual or estimated number of head and average weaning weight for steer and heifer calves weaned from first calf heifers. (ex. = 11 head str. calves averaging 480lbs and 11 head of heifer calves averaging 475lbs.) Note, first calf heifer production can be lumped in with mature cows if this information is not available.

Use the same method for calculating culling percent, death loss and breeding animals per bull for replacement heifers and first calf heifers that was used when calculating the percentages for mature cows. If replacement heifers and first calf heifers were exposed to the same bull(s) as mature cows, use the January 1 inventory for mature cows when calculating the number of head exposed per bull. In the example budget, the bull designated for replacement heifers (Table 1) was used to breed the first calf heifers as well.