{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["Introduction","Basic Info","Pasture","Residue&CoverCrop","Hay&Forage","Feedstuffs","Non-Feed Costs"," Cow-Calf Budget"],"not_rendered":{"charts":0,"images":5,"macros":1,"external_links":0,"defined_names":12,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Introduction","index":0,"n_rows":56,"n_cols":12,"rows_kept":56,"cut":false,"hidden":false,"merged":[[55,1,55,10],[4,1,5,8],[4,13,5,23],[7,2,7,3],[7,4,7,5],[7,13,8,13],[28,1,29,11],[30,1,30,4],[37,1,38,11],[43,6,43,8],[50,1,50,11],[47,1,49,11],[31,1,33,11]]}
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[null,"KSU-Detailed Cow Calf Budget"]
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[null,"Excel spreadsheet for beef cow/calf enterprise budgeting to evaluate potential income, costs and profitability"]
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[null,null,null,null,null,null,null,null,null,null,null,"Version- 10/1/2021"]
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[null,"INTRODUCTION"]
[null,"The Kansas State University cost-return budgets were developed to serve as a barometer of profitability for various livestock industry enterprises.  These budgets are NOT intended to represent any one operation.  Each individual operation should adjust key inputs to reflect their own situation."]
[]
[null,"INSTRUCTIONS FOR THE USER:"]
[null,"Be sure to \"Enable Content\" and for the spreadsheet to function correctly and print macros to work.  Blue values are inputs that should be changed from the defaults to match your operation.  Green values are optional but will provide more information.  Black values are automatically calculated."]
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[null,"FOR MORE INFORMATION:"]
[null,"Developed by:"]
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[null,"Robin Reid"]
[null,"Extension Associate"]
[null,"Department of Agricultural Economics"]
[null,"Kansas State University"]
[null,"robinreid@ksu.edu"]
[null,"785-532-0964"]
[]
[null,"ACKNOWLEDGEMENTS:"]
[null,"The developer would like to thank the other members of the grant team, Dr. Jenny Ifft and Dr. Sandy Johnson, for their contributions and the K-State Farm Analyst team, LaVell Winsor, David Kehler and Tressie Mitzner, for their reviews of initial versions."]
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[null,"This material is based upon work supported by USDA/NIFA under Award Number 2018-70027-28586"]
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[null,"Copyright 2021 AgManager.info, K-State Department of Agricultural Economics"]

{"sheet":"Basic Info","index":1,"n_rows":28,"n_cols":6,"rows_kept":28,"cut":false,"hidden":false,"merged":[[22,0,22,9]]}
["Date budget was prepared:","2022-01-01"]
[]
["Herd Inventory"]
[null,"Number of Head:"]
["Cows*",100,"*represents breeding cow running average"]
["Bulls",5]
["Yearling Replacement Heifers",15]
[null,null,"Average Weight:"]
["Anticipated Live Steer calves at weaning",45,550]
["Anticipated Live Heifer calves weaning",45,500]
["Anticipated Heifer calves retained",15]
["Anticipated Cull Cows",15,1300]
[]
["Weaning percentage:",{"$f":"SUM(B9:B10)/B5","v":0.9}]
["Replacement percentage:",{"$f":"AVERAGE(B7,B11)/B5","v":0.15}]
["Cull cow percentage:",{"$f":"B12/B5","v":0.15}]
[]
["Prices"]
["Weaned Steer calf:",180,"$/cwt","Price Forecasting Tools:",null,"https://beefbasis.com/ "]
["Weaned Heifer calf:",170,"$/cwt"]
["Cull Cows:",70,"$/cwt"]
[]
[" KSU Detailed Cow-Calf Enterprise Budget Instructions"]
[]
[]
[]
["  A video tutorial on how to use the spreadsheet can be viewed ",null,"HERE"]
["  For benchmarking purposes, the Kansas Farm Management Association enterprise budgets can be found ",null,null,null,null,"HERE"]

{"sheet":"Pasture","index":2,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,9],[23,0,23,1],[22,0,22,1],[25,0,28,9],[4,3,21,3],[2,1,2,2],[22,5,23,9],[2,4,2,7]]}
["Pasture Information"]
[]
[null,"Required",null,null,"Optional information "]
["Name:","Rent per Acre:","Acres:",null,"# of Cows:","# of bulls:","# of Heifers:","# of days grazed","Cost per head:","Cost per head per day:"]
["Pasture 1- May-Nov",25,160,null,24,1,0,180,{"$f":"IF(C5>0,(B5*C5)/SUM(E5,F5,G5),\"\")","v":160},{"$f":"IF(C5>0,I5/H5,\"\")","v":0.88888888888888884}]
["Pasture 2- May-June",23,80,null,25,1,0,90,70.769230769230774,0.78632478632478642]
["Pasture 3- July-Nov",18,80,null,25,1,0,90,55.384615384615387,0.61538461538461542]
["Pasture 4- May-Nov",25,320,null,49,2,0,180,156.86274509803923,0.8714596949891068]
["Pasture 5- May-Nov",20,60,null,0,1,15,180,75,0.41666666666666669]
["Bull pasture- Nov-Jan",15,40,null,0,5,0,90,120,1.3333333333333333]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Total Pasture Cost:",null,{"$f":"SUMPRODUCT(B5:B22,C5:C22)","v":17080}]
["Total Pasture Cost per Cow:",null,{"$f":"C23/'Basic Info'!B5","v":170.8}]
[]
["*Note that if you own the pasture you can either charge rent based on the going market rental rate to reflect your opportunity cost of grazing it instead of renting it out or you can charge based on your ownership costs (property tax, upkeep, etc.)"]

{"sheet":"Residue&CoverCrop","index":3,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,9],[22,0,22,1],[23,0,23,1],[25,0,28,9],[4,3,21,3],[2,1,2,2],[2,4,2,7]]}
["Crop Residue and Cover Crop Information"]
[]
[null,"Required",null,null,"Optional information "]
["Name:","Rent per Acre*:","Acres:",null,"# of cows:","# of bulls:","# of heifers:","# of days grazed","Cost per head:","Cost per head per day:"]
["Corn Stalks 1- Nov-Dec",15,120,null,50,0,0,60,{"$f":"IF(C5>0,(B5*C5)/SUM(E5:G5),\"\")","v":36},{"$f":"IF(C5>0,I5/H5,\"\")","v":0.6}]
["Corn Stalks 2-Nov-Dec",15,120,null,50,0,0,60,{"$f":"IF(C6>0,(B6*C6)/SUM(E6:G6),\"\")","v":36},{"$f":"IF(C6>0,I6/H6,\"\")","v":0.6}]
["Corn Stalks 3",0,0,null,0,0,0,0,"",""]
["Cover Crop 1- Heifers calves Nov-Dec",20,35,null,0,0,15,60,46.666666666666664,0.77777777777777779]
["Cover Crop 2- Heifer calves Jan.",20,50,null,0,0,15,30,66.666666666666671,2.2222222222222223]
["Cover Crop 3- Jan cows",25,80,null,50,0,0,30,40,1.3333333333333333]
["Cover Crop 4- Jan cows",25,80,null,50,0,0,30,40,1.3333333333333333]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Other",0,0,null,0,0,0,0,"",""]
["Total Cost:",null,{"$f":"SUMPRODUCT(B5:B22,C5:C22)","v":9300}]
["Total  Cost per Cow:",null,{"$f":"C23/'Basic Info'!B5","v":93}]
[]
["*Note that if grazing your own fields you could charge a rent to the cow/calf enterprise in various ways.  For crop residue, this could be the opportunity cost of what you could rent it to someone else for or nutritional value of the crop residue compared to alternative feedstuffs.  For cover crops, this could be a portion of the establishment costs (seed, fertilizer, machinery, etc.) or nutritional value of the cover crop compared to alternative feedstuffs."]

{"sheet":"Hay&Forage","index":4,"n_rows":38,"n_cols":16,"rows_kept":38,"cut":false,"hidden":false,"merged":[[26,4,26,7],[17,13,17,14],[18,13,18,14],[0,0,0,2],[0,4,0,7],[0,9,0,15],[14,4,14,7],[1,4,1,7],[2,4,2,7],[24,9,25,15],[26,9,26,12]]}
["Hay/Forage Types",null,null,null,"Amount of Hay/Forage",null,null,null,null,"Hay/Forage Summary"]
["Feed Name","Price","Unit",null,null,null,null,null,null,"Name:",{"$f":"\"Total Pounds for \"&'Basic Info'!B5 &\" Cows\"","v":"Total Pounds for 100 Cows"},{"$f":"\"Total Pounds for \"&'Basic Info'!B6 &\" Bulls\"","v":"Total Pounds for 5 Bulls"},{"$f":"\"Total Pounds for \"&'Basic Info'!B7 &\" Heifers\"","v":"Total Pounds for 15 Heifers"},"Total Pounds Needed","Total Tons Needed","Total Cost"]
["Brome",80,"Ton",null,"Cows:",null,null,null,null,{"$f":"A3","v":"Brome"},{"$f":"(SUMIF($E$5:$E$14,J3,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J3,$H$17:$H$26))*'Basic Info'!$B$6","v":10575},{"$f":"(SUMIF($E$29:$E$38,J3,$H$29:$H$38))*'Basic Info'!$B$7","v":0},{"$f":"SUM(K3:M3)","v":10575},{"$f":"N3/2000","v":5.2874999999999996},{"$f":"N3*(B3/(IF(C3=\"Bushel\",56,IF(C3=\"Ton\",2000,IF(C3=\"Cwt\",100,1)))))","v":423}]
["Prairie Hay",65,"Ton",null,"Name:","pounds per day","# of days","Total",null,"Prairie Hay",{"$f":"(SUMIF($E$5:$E$14,J4,$H$5:$H$14))*'Basic Info'!$B$5","v":121500},{"$f":"(SUMIF($E$17:$E$26,J4,$H$17:$H$26))*'Basic Info'!$B$6","v":10575},{"$f":"(SUMIF($E$29:$E$38,J4,$H$29:$H$38))*'Basic Info'!$B$7","v":9450},{"$f":"SUM(K4:M4)","v":141525},{"$f":"N4/2000","v":70.762500000000003},4599.5625]
["Sudan Hay",60,"Ton",null,"Prairie Hay",13.5,90,{"$f":"IF(F5>0,F5*G5,\"\")","v":1215},null,"Sudan Hay",{"$f":"(SUMIF($E$5:$E$14,J5,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J5,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J5,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Alfalfa Hay",140,"Ton",null,"Corn Silage",46.1,90,{"$f":"IF(F6>0,F6*G6,\"\")","v":4149},null,"Alfalfa Hay",{"$f":"(SUMIF($E$5:$E$14,J6,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J6,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J6,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Corn Silage",40,"Ton",null,null,null,null,"",null,"Corn Silage",{"$f":"(SUMIF($E$5:$E$14,J7,$H$5:$H$14))*'Basic Info'!$B$5","v":414900},{"$f":"(SUMIF($E$17:$E$26,J7,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J7,$H$29:$H$38))*'Basic Info'!$B$7","v":21600},436500,218.25,8730]
["Sorghum Silage",35,"Ton",null,null,null,null,"",null,"Sorghum Silage",{"$f":"(SUMIF($E$5:$E$14,J8,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J8,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J8,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Straw",40,"Ton",null,null,null,null,"",null,"Straw",{"$f":"(SUMIF($E$5:$E$14,J9,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J9,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J9,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J10,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J10,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J10,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J11,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J11,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J11,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J12,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J12,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J12,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J13,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J13,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J13,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J14,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J14,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J14,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,"Bulls:",null,null,null,null,"Other",{"$f":"(SUMIF($E$5:$E$14,J15,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J15,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J15,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,"Name:","pounds per day","# of days","Total",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J16,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J16,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J16,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["Other",null,null,null,"Brome",23.5,90,{"$f":"IF(F17>0,F17*G17,\"\")","v":2115},null,"Other",{"$f":"(SUMIF($E$5:$E$14,J17,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J17,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J17,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0,0]
["*If adding Hay/Forage, type name instead of \"Other\"",null,null,null,"Prairie Hay",23.5,90,{"$f":"IF(F18>0,F18*G18,\"\")","v":2115},null,null,null,null,null,"Total Cost:",null,{"$f":"SUM(P3:P17)","v":13752.5625}]
[null,null,null,null,null,null,null,{"$f":"IF(F19>0,F19*G19,\"\")","v":""},null,null,null,null,null,"Total  Cost per Cow:",null,{"$f":"P18/'Basic Info'!B5","v":137.52562499999999}]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,"",null,"For basic cattle feeding information, including estimating forage intake for cattle, please refer to the K-State Beef Cow Nutrition Guide:"]
[null,null,null,null,null,null,null,""]
[null,null,null,null,"Yearling Heifers:",null,null,null,null,"https://bookstore.ksre.ksu.edu/Item.aspx?catId=562&pubId=183"]
[null,null,null,null,"Name:","pounds per day","# of days","Total"]
[null,null,null,null,"Corn Silage",16,90,{"$f":"IF(F29>0,F29*G29,\"\")","v":1440}]
[null,null,null,null,"Prairie Hay",7,90,{"$f":"IF(F30>0,F30*G30,\"\")","v":630}]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]

{"sheet":"Feedstuffs","index":5,"n_rows":38,"n_cols":15,"rows_kept":38,"cut":false,"hidden":false,"merged":[[0,0,0,2],[2,4,2,7],[14,4,14,7],[26,4,26,7],[17,12,17,13],[18,12,18,13],[0,9,0,14],[0,4,0,7],[21,0,21,2]]}
["Feedstuffs Types",null,null,null,"Amount of Feedstuffs",null,null,null,null,"Feedstuff Summary"]
["Name:","Price:","Unit:",null,null,null,null,null,null,"Name:",{"$f":"\"Total Pounds for \"&'Basic Info'!B5 &\" Cows\"","v":"Total Pounds for 100 Cows"},{"$f":"\"Total Pounds for \"&'Basic Info'!B6 &\" Bulls\"","v":"Total Pounds for 5 Bulls"},{"$f":"\"Total Pounds for \"&'Basic Info'!B7 &\" Heifers\"","v":"Total Pounds for 15 Heifers"},"Total Pounds Needed","Total Cost"]
["Dried Distillers",200,"Ton",null,"Cows:",null,null,null,null,{"$f":"A3","v":"Dried Distillers"},{"$f":"(SUMIF($E$5:$E$14,J3,$H$5:$H$14))*'Basic Info'!$B$5","v":46500},{"$f":"(SUMIF($E$17:$E$26,J3,$H$17:$H$26))*'Basic Info'!$B$6","v":675},{"$f":"(SUMIF($E$29:$E$38,J3,$H$29:$H$38))*'Basic Info'!$B$7","v":2700},{"$f":"SUM(K3:M3)","v":49875},{"$f":"N3*(B3/(IF(C3=\"Bushel\",VLOOKUP(A3,$A$22:$C$31,2,FALSE),IF(C3=\"Ton\",2000,IF(C3=\"Cwt\",100,1)))))","v":4987.5}]
["Soybean meal",350,"Ton",null,"Name:","pounds per day","# of days","Total",null,"Soybean meal",{"$f":"(SUMIF($E$5:$E$14,J4,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J4,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J4,$H$29:$H$38))*'Basic Info'!$B$7","v":0},{"$f":"SUM(K4:M4)","v":0},{"$f":"N4*(B4/(IF(C4=\"Bushel\",VLOOKUP(A4,$A$22:$C$31,2,FALSE),IF(C4=\"Ton\",2000,IF(C4=\"Cwt\",100,1)))))","v":0}]
["Corn",6,"Bushel",null,"Dried Distillers",4.5,90,{"$f":"IF(F5>0,F5*G5,\"\")","v":405},null,"Corn",{"$f":"(SUMIF($E$5:$E$14,J5,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J5,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J5,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Oats",5,"Bushel",null,"Dried Distillers",1,60,{"$f":"IF(F6>0,F6*G6,\"\")","v":60},null,"Oats",{"$f":"(SUMIF($E$5:$E$14,J6,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J6,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J6,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Wheat",6.5,"Bushel",null,"Mineral",0.25,365,91.25,null,"Wheat",{"$f":"(SUMIF($E$5:$E$14,J7,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J7,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J7,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Mineral",850,"Ton",null,null,null,null,"",null,"Mineral",{"$f":"(SUMIF($E$5:$E$14,J8,$H$5:$H$14))*'Basic Info'!$B$5","v":9125},{"$f":"(SUMIF($E$17:$E$26,J8,$H$17:$H$26))*'Basic Info'!$B$6","v":456.25},{"$f":"(SUMIF($E$29:$E$38,J8,$H$29:$H$38))*'Basic Info'!$B$7","v":1368.75},10950,4653.75]
["Other",null,"Ton",null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J9,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J9,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J9,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J10,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J10,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J10,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J11,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J11,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J11,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J12,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J12,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J12,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J13,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J13,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J13,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,null,null,null,"",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J14,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J14,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J14,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,"Bulls:",null,null,null,null,"Other",{"$f":"(SUMIF($E$5:$E$14,J15,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J15,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J15,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,"Name:","pounds per day","# of days","Total",null,"Other",{"$f":"(SUMIF($E$5:$E$14,J16,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J16,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J16,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["Other",null,"Ton",null,"Dried Distillers",1.5,90,{"$f":"IF(F17>0,F17*G17,\"\")","v":135},null,"Other",{"$f":"(SUMIF($E$5:$E$14,J17,$H$5:$H$14))*'Basic Info'!$B$5","v":0},{"$f":"(SUMIF($E$17:$E$26,J17,$H$17:$H$26))*'Basic Info'!$B$6","v":0},{"$f":"(SUMIF($E$29:$E$38,J17,$H$29:$H$38))*'Basic Info'!$B$7","v":0},0,0]
["*If adding Feedstuffs, type name instead of \"Other\"",null,null,null,"Mineral",0.25,365,{"$f":"IF(F18>0,F18*G18,\"\")","v":91.25},null,null,null,null,"Total Cost:",null,{"$f":"SUM(O3:O17)","v":9641.25}]
[null,null,null,null,null,null,null,{"$f":"IF(F19>0,F19*G19,\"\")","v":""},null,null,null,null,"Total  Cost per Cow:",null,{"$f":"O18/'Basic Info'!B5","v":96.412499999999994}]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
["Feedstuff bushel weights",null,null,null,null,null,null,""]
["Corn",56,"pounds",null,null,null,null,""]
["Oats",32,"pounds",null,null,null,null,""]
["Wheat",60,"pounds",null,null,null,null,""]
["Other",null,"pounds",null,null,null,null,""]
["Other",null,"pounds",null,"Heifers:"]
["Other",null,"pounds",null,"Name:","pounds per day","# of days","Total"]
["Other",null,"pounds",null,"Dried Distillers",2,90,{"$f":"IF(F29>0,F29*G29,\"\")","v":180}]
["Other",null,"pounds",null,"Mineral",0.25,365,{"$f":"IF(F30>0,F30*G30,\"\")","v":91.25}]
["Other",null,"pounds",null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,""]

{"sheet":"Non-Feed Costs","index":6,"n_rows":76,"n_cols":7,"rows_kept":76,"cut":false,"hidden":false,"merged":[[71,0,72,0],[27,4,27,5],[28,4,28,5],[68,0,68,4],[69,3,69,4],[67,0,67,1],[69,0,69,1],[64,1,64,2],[56,0,56,3],[71,1,72,1],[32,0,32,1],[29,3,29,5],[21,3,21,6],[39,0,39,5],[63,1,63,2],[21,0,21,1],[30,0,30,1],[19,1,19,2],[9,1,9,2],[17,1,17,2],[0,0,0,6],[2,0,2,3],[10,1,10,2],[11,1,11,2],[13,0,13,3],[18,1,18,2]]}
["Non-Feed Cost Detail"]
[]
["Veterinary Care and Pharmaceuticals"]
[null,"Cost per Head","Head","Total"]
["Annual Cow Vaccination/Parasite Control Cost",15,{"$f":"'Basic Info'!B5","v":100},{"$f":"B5*C5","v":1500}]
["Annual Bull Vaccination/Parasite Control Cost",10,{"$f":"'Basic Info'!B6","v":5},{"$f":"B6*C6","v":50}]
["Heifer Vaccination/Parasite Control Cost ",10,{"$f":"'Basic Info'!B7","v":15},150]
["Calf Vaccination/Parasite Control Cost",6,{"$f":"'Basic Info'!B9+'Basic Info'!B10","v":90},540]
["Annual Bull Breeding Soundness Exam",50,{"$f":"'Basic Info'!B6","v":5},250]
["Misc. Drugs and Emergency Vet Bills (total)",1500,null,{"$f":"B10","v":1500}]
[null,"Total Cost:",null,{"$f":"SUM(D5:D10)","v":3990}]
[null,"Total  Cost per Cow:",null,{"$f":"D11/'Basic Info'!B5","v":39.9}]
[]
["Marketing/Sale Barn Fees (including commission, yardage, insurance, advertising, etc.)"]
[null,"Cost","Head","Total"]
["Calf Sales Commission (per head)",15,{"$f":"'Basic Info'!B9+('Basic Info'!B10-'Basic Info'!B11)","v":75},{"$f":"B16*C16","v":1125}]
["Cull Cow Sales Commission (per head)",15,{"$f":"'Basic Info'!B12","v":15},{"$f":"B17*C17","v":225}]
["Other Marketing fees (total)",0,null,{"$f":"B18","v":0}]
[null,"Total Cost:",null,{"$f":"SUM(D16:D18)","v":1350}]
[null,"Total  Cost per Cow:",null,{"$f":"D19/'Basic Info'!B5","v":13.5}]
[]
["Bull Cost",null,null,"A.I. Cost"]
["Average Purchase Price",6000,null,"Product","Cost per Head","# of Head","Total"]
["Average Cull Value",{"$f":"0.7*2000","v":1400},null,"Synchronization",20,0,{"$f":"E24*F24","v":0}]
["Number of Years Used",4,null,"Semen",30,0,{"$f":"E25*F25","v":0}]
["Yearly cost per bull:",{"$f":"((B23-B24)/B25)","v":1150},null,"A.I. Tech fee & Chute charge",10,0,{"$f":"E26*F26","v":0}]
["Number of Bulls:",{"$f":"'Basic Info'!B6","v":5},null,"Other",0,0,0]
["Total Cost:",{"$f":"B26*B27","v":5750},null,null,"Total Cost:",null,{"$f":"SUM(G24:G27)","v":0}]
["Total  Cost per Cow:",{"$f":"B28/'Basic Info'!B5","v":57.5},null,null,"Total  Cost per Cow:",null,{"$f":"G28/'Basic Info'!B5","v":0}]
[null,null,null,"Additional information on analyzing A.I. costs can be found ",null,null,"HERE"]
["Hired Labor"]
["Annual Salary",0]
["and/or"]
["Hours per year",200]
["Dollars per hour",15]
[]
["Total Cost:",{"$f":"B32+(B34*B35)","v":3000}]
["Total  Cost per Cow:",{"$f":"B37/'Basic Info'!B5","v":30}]
[]
["Machinery/Equipment Depreciation"]
[null,"Current Value","Outstanding Loan Balance","% Used for Cow/Calf Operation","Annual Depr. Percentage","Annual Depr."]
["Tractor",20000,15000,0.5,0.1,{"$f":"B42*E42*D42","v":1000}]
["Feed Wagon",20000,10000,1,0.1,{"$f":"B43*E43*D43","v":2000}]
["Skid Steer",20000,0,0.5,0.1,1000]
["4-Wheeler",5000,0,0.75,0.1,375]
["Livestock Shed and Corrals",30000,0,1,0.05,1500]
["Other",null,null,null,null,0]
["Other",null,null,null,null,0]
["Other",null,null,null,null,0]
["Other",null,null,null,null,0]
["Other",null,null,null,null,0]
["Other",null,null,null,null,0]
["Other",null,null,null,null,{"$f":"B53*E53*D53","v":0}]
[null,null,null,null,"Total Cost:",{"$f":"SUM(F42:F53)","v":5875}]
[null,null,null,null,"Total  Cost per Cow:",{"$f":"F54/'Basic Info'!B5","v":58.75}]
[]
["Interest Costs"]
[null,"Current Balance","Annual Interest Rate","Estimated Interest cost"]
["Cattle Operating Loan(s)*",30000,0.06,{"$f":"B59*C59","v":1800},"*Only include portion of loan used for the cowherd if the same operating loan is used on the whole farm"]
["Cattle Ownership Loan(s)",10000,5.5E-2,{"$f":"B60*C60","v":550}]
["Machinery/Equipment Loan(s)*",{"$f":"SUM(C42:C53)","v":25000},4.4999999999999998E-2,{"$f":"B61*C61","v":1125},"*Defaults to the sum of \"Outstanding Loan Balance\" column above but can be overridden"]
["Land Loan(s)",0,0,{"$f":"B62*C62","v":0}]
["Other",null,null,{"$f":"B63*C63","v":0}]
[null,"Total Cost:",null,{"$f":"SUM(D59:D63)","v":3475}]
[null,"Total  Cost per Cow:",null,{"$f":"D64/'Basic Info'!B5","v":34.75}]
[]
[]
["Are you purchasing Replacement Heifers?",null,"No"]
["Costs below are only used in the budget it \"yes\" is selected above.  If raising replacements heifers, costs are already captured in reduced heifer calf income and cost of raising heifers"]
["Replacement Heifer Cost",null,null,"Cow Depreciation"]
["Cost of Purchased Replacement Heifer",1000,null,"Starting Value",{"$f":"B71","v":1000}]
["Number of Replacement Heifers Purchased per year*",15,null,"Average Years in Herd",6]
[null,null,null,"Depreciation per Year",{"$f":"E71/E72","v":166.66666666666666}]
["Total Cost:",{"$f":"B72*B71","v":15000},null,"Total Cost:",{"$f":"E73*'Basic Info'!B5","v":16666.666666666664}]
["Total  Cost per Cow:",{"$f":"B74/'Basic Info'!B5","v":150},null,"Total  Cost per Cow:",{"$f":"E73","v":166.66666666666666}]
["*Should be equivalent to cull cows sold each year for the cow herd size to be stable"]

{"sheet":" Cow-Calf Budget","index":7,"n_rows":89,"n_cols":14,"rows_kept":89,"cut":false,"hidden":false,"merged":[[21,1,21,2],[26,12,27,13],[87,0,87,10],[88,9,88,10],[43,8,43,10],[42,0,42,10],[28,1,28,2],[27,1,27,2],[26,1,26,2],[46,0,46,1],[47,0,47,1],[48,0,48,1],[0,0,0,9],[17,1,17,2],[18,1,18,2],[20,1,20,2],[19,1,19,2]]}
["Detailed Cow-Calf Enterprise Budget",null,null,null,null,null,null,null,null,null,{"$f":"'Basic Info'!B1","v":"2022-01-01"}]
[]
["Revenue:","Price","Unit",null,"Qty","Unit",null,"Per cow %",null,"Total per Year per Cow","Total per Year Entire Herd",null,{"$f":"'Basic Info'!B5","v":100},"Total Cows"]
["Weaned Steer Calves",{"$f":"'Basic Info'!B19","v":180},"per cwt"," x",{"$f":"'Basic Info'!C9","v":550},"lbs"," x",{"$f":"'Basic Info'!B9/'Basic Info'!B5","v":0.45}," =",{"$f":"((B4*E4)/100)*H4","v":445.5},{"$f":"((B4*E4)/100)*'Basic Info'!B9","v":44550},null,{"$f":"'Basic Info'!B9","v":45},"Steer Calves weaned and sold"]
["Weaned Heifer Calves",{"$f":"'Basic Info'!B20","v":170},"per cwt"," x",{"$f":"'Basic Info'!C10","v":500},"lbs"," x",{"$f":"('Basic Info'!B10-'Basic Info'!B11)/'Basic Info'!B5","v":0.3}," =",{"$f":"((B5*E5)/100)*H5","v":255},{"$f":"((B5*E5)/100)*('Basic Info'!B10-'Basic Info'!B11)","v":25500},null,{"$f":"'Basic Info'!B10-'Basic Info'!B11","v":30},{"$f":"\"Heifer Calves weaned and sold ( \" & 'Basic Info'!B11 & \" kept for replacements)\"","v":"Heifer Calves weaned and sold ( 15 kept for replacements)"}]
["Cull Cows",{"$f":"'Basic Info'!B21","v":70},"per cwt"," x",{"$f":"'Basic Info'!C12","v":1300},"lbs"," x",{"$f":"'Basic Info'!B12/'Basic Info'!B5","v":0.15}," =",{"$f":"((B6*E6)/100)*H6","v":136.5},{"$f":"((B6*E6)/100)*'Basic Info'!B12","v":13650},null,{"$f":"'Basic Info'!B12","v":15},"Cull Cows sold"]
["Other Income",null,null,null,null,null,null,null,null,{"$f":"((B7*E7)/100)*H7","v":0},0]
["  Gross Income",null,null,null,null,null,null,null,null,{"$f":"SUM(J4:J7)","v":837},{"$f":"SUM(K4:K7)","v":83700}]
[]
["Feed Costs:"]
["Pasture","(from pasture tab)",null,null,null,null,null,null,null,{"$f":"Pasture!C24","v":170.8},{"$f":"Pasture!C23","v":17080}]
["Residue/Cover Crop ","(from residue & cover crop tab)",null,null,null,null,null,null,null,{"$f":"'Residue&CoverCrop'!C24","v":93},{"$f":"'Residue&CoverCrop'!C23","v":9300}]
["Hay and Forage","(from hay & forage tab)",null,null,null,null,null,null,null,{"$f":"'Hay&Forage'!P19","v":137.52562499999999},{"$f":"'Hay&Forage'!P18","v":13752.5625}]
["Grain/Protein/Mineral","(from feedstuffs tab)",null,null,null,null,null,null,null,{"$f":"Feedstuffs!O19","v":96.412499999999994},{"$f":"Feedstuffs!O18","v":9641.25}]
["   Total Feed Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J11:J14)","v":497.73812499999997},{"$f":"SUM(K11:K14)","v":49773.8125},null,{"$f":"((J15-J6-J7)/((H4*E4)+(E5*H5)))*100","v":90.877515723270434},"Breakeven calf sales price over feed costs"]
[]
["Non-Feed Cash Costs:"]
["Veterinary Care and Pharmaceuticals","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"'Non-Feed Costs'!D12","v":39.9},{"$f":"'Non-Feed Costs'!D11","v":3990}]
["Marketing/Sale Barn fees","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"'Non-Feed Costs'!D20","v":13.5},{"$f":"'Non-Feed Costs'!D19","v":1350}]
["Annual Bull Charge and A.I.","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"'Non-Feed Costs'!B29+'Non-Feed Costs'!G29","v":57.5},{"$f":"'Non-Feed Costs'!B28+'Non-Feed Costs'!G28","v":5750}]
["Hired Labor","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"'Non-Feed Costs'!B38","v":30},{"$f":"'Non-Feed Costs'!B37","v":3000}]
["Cash Interest","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"'Non-Feed Costs'!D65","v":34.75},{"$f":"'Non-Feed Costs'!D64","v":3475}]
["   Total Non-Feed Cash Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J18:J22)","v":175.65},{"$f":"SUM(K18:K22)","v":17565}]
["   Total Cash Costs",null,null,null,null,null,null,null,null,{"$f":"J15+J23","v":673.38812499999995},{"$f":"K15+K23","v":67338.8125},null,{"$f":"((J24-J6-J7)/((H4*E4)+(E5*H5)))*100","v":135.06619496855345},"Breakeven calf sales price over cash costs"]
[]
["Overhead Costs:"]
["Replacement Heifers*","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"IF('Non-Feed Costs'!C68=\"No\",\"\",'Non-Feed Costs'!B75)","v":""},{"$f":"IF('Non-Feed Costs'!C68=\"No\",\"\",'Non-Feed Costs'!B74)","v":""},null,"*Used only if replacement heifers are purchased"]
["Cow Depreciation*","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"IF('Non-Feed Costs'!C68=\"No\",\"\",'Non-Feed Costs'!E75)","v":""},{"$f":"IF('Non-Feed Costs'!C68=\"No\",\"\",'Non-Feed Costs'!E74)","v":""}]
["Machinery, Facility/Equip. Depreciation","(from non-feed cost tab)",null,null,null,null,null,null,null,{"$f":"'Non-Feed Costs'!F55","v":58.75},{"$f":"'Non-Feed Costs'!F54","v":5875}]
["Machinery, Facility/Equip. Repairs",null,null,null,null,null,null,null,null,{"$f":"K30/'Basic Info'!$B$5","v":50},5000]
["Utilities",null,null,null,null,null,null,null,null,{"$f":"K31/'Basic Info'!$B$5","v":14},1400]
["Fuel",null,null,null,null,null,null,null,null,{"$f":"K32/'Basic Info'!$B$5","v":20},2000]
["Taxes",null,null,null,null,null,null,null,null,{"$f":"K33/'Basic Info'!$B$5","v":8},800]
["Farm/Livestock Insurance",null,null,null,null,null,null,null,null,{"$f":"K34/'Basic Info'!$B$5","v":13},1300]
["Other costs",null,null,null,null,null,null,null,null,0,0]
["  Total Overhead Costs",null,null,null,null,null,null,null,null,{"$f":"SUM(J27:J35)","v":163.75},{"$f":"SUM(K27:K35)","v":16375}]
["  Total Costs",null,null,null,null,null,null,null,null,{"$f":"J24+J36","v":837.13812499999995},{"$f":"K36+K24","v":83713.8125},null,{"$f":"((J37-J6-J7)/((H4*E4)+(E5*H5)))*100","v":176.26116352201257},"Breakeven calf sales price over total costs"]
[]
["Income Over Cash Costs",null,null,null,null,null,null,null,null,{"$f":"J8-J24","v":163.61187500000005},{"$f":"K8-K24","v":16361.1875}]
["Income Over Total Costs ",null,null,null,null,null,null,null,null,{"$f":"J8-J37","v":-0.13812499999994543},{"$f":"K8-K37","v":-13.8125}]
[]
[]
["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: Detailed Cow/Calf Budget",null,null,null,null,null,null,null,{"$f":"TEXT(Introduction!L8,\"MMM. DD, YYYY\")","v":"Version- 10/1/2021"}]
[]
[]
["Breakeven calf sales price over feed costs",null,{"$f":"M15","v":90.877515723270434}]
["Breakeven calf sales price over cash costs",null,{"$f":"M24","v":135.06619496855345}]
["Breakeven calf sales price over total costs",null,{"$f":"M37","v":176.26116352201257}]
[]
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["Kansas State University, Department of Agricultural Economics - www.agmanager.info"]
["Publication: Detailed Cow/Calf Budget",null,null,null,null,null,null,null,null,{"$f":"I44","v":"Version- 10/1/2021"}]