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[null,"Cow-Calf Budget"]
[null,"Version 1.0 2024"]
[]
[null,"Andrew P. Griffith"]
[null,"Professor"]
[null,"Office: (931) 486-2129     Email: agriff14@utk.edu"]
[]
[null,"Becky Bowling"]
[null,"Extension Specialist I"]
[null,"Office: (865) 974-7016     Email: bowling10@utk.edu"]
[]
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[null,"The University of Tennessee is an EEO/AA/Title VI/Title IX/Section 504/ADA/ADEA institution in the provision of its education and employment programs and services. All qualified applicants will receive equal consideration for employment and admission without regard to race, color, national origin, religion, sex, pregnancy, marital status, sexual orientation, gender identity, age, physical or mental disability, genetic information, veteran status, and parental status."]

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["Estimated Returns and Expenses for Beef Cow-Calf Operation in Tennessee "]
["Revenue1"]
[null,"Item","Unit","Quantity","Price","$/Cow","Herd Total $"]
[null,"Cull Cows","lb",1200,1,{"$f":"D4*E4*'Herd Data'!C9","v":192},{"$f":"F4*'Herd Data'!$C$8","v":9600}]
[null,"Heifer Calves","lb",520,2.25,{"$f":"D5*E5*'Herd Data'!C16","v":304.2},{"$f":"F5*'Herd Data'!$C$8","v":15210}]
[null,"Steer Calves","lb",550,2.4500000000000002,{"$f":"D6*E6*'Herd Data'!C17","v":592.9},{"$f":"F6*'Herd Data'!$C$8","v":29645}]
[null,null,null,"Total Revenue",null,{"$f":"SUM(F4:F6)","v":1089.0999999999999},{"$f":"SUM(G4:G6)","v":54455}]
[]
["Variable Expenses"]
[null,"Pasture Production","acre",2,{"$f":"'Pasture&Hay'!E16","v":143.87},{"$f":"D10*E10","v":287.74},{"$f":"F10*'Herd Data'!$C$8","v":14387}]
[null,"Hay Production","acre",0.9,{"$f":"'Pasture&Hay'!E37","v":222.87},{"$f":"D11*E11","v":200.583},{"$f":"F11*'Herd Data'!$C$8","v":10029.15}]
[null,"Purchased Hay per Cow","ton",0,100,{"$f":"(D12*E12)/'Herd Data'!C8","v":0},{"$f":"F12*'Herd Data'!$C$8","v":0}]
[null,"Bull (Pasture & Hay)2","$",1.7,{"$f":"SUM(F10:F12)","v":488.32299999999998},{"$f":"SUM(D13*E13)*'Herd Data'!C13","v":33.205964000000002},{"$f":"SUM(F13*'Herd Data'!C8)","v":1660.2982000000002}]
[null,"Supplemental Feed ","head",1,{"$f":"+'Supp Feed'!$H$57","v":26.774999999999999},{"$f":"SUM(D14*(E14))","v":26.774999999999999},{"$f":"E14*'Herd Data'!$C$8","v":1338.75}]
[null,"Salt & Mineral","lb",91.25,0.46,41.975000000000001,{"$f":"F15*'Herd Data'!$C$8","v":2098.75}]
[null,"Vet & Med","head",1,{"$f":"+'Vet&Med'!E66","v":33.091999999999999},33.091999999999999,{"$f":"F16*'Herd Data'!$C$8","v":1654.6}]
[null,"Reproduction (Artificial Insemination)3","head",0,{"$f":"+Repro!E13","v":61.2},{"$f":"(D17*E17)/'Herd Data'!C8","v":0},{"$f":"F17*'Herd Data'!$C$8","v":0}]
[null,"Other Expenses","head",1,{"$f":"+'Other Expenses'!D11","v":1.5},1.5,{"$f":"F18*'Herd Data'!$C$8","v":75}]
[null,"Labor","hours",8,15,120,{"$f":"F19*'Herd Data'!$C$8","v":6000}]
[null,null,null,"Production Expenses",null,{"$f":"SUM(F10:F19)","v":744.87096399999996},{"$f":"SUM(G10:G19)","v":37243.548200000005}]
[]
[null,"Interest","$",{"$f":"F20","v":744.87096399999996},7.0000000000000007E-2,{"$f":"D22*(E22/2)","v":26.07048374},{"$f":"F22*'Herd Data'!$C$8","v":1303.524187}]
[null,"Marketing","head",{"$f":"'Herd Data'!C16+'Herd Data'!C17+'Herd Data'!C9","v":0.86},{"$f":"Marketing!E14","v":41.825872093023264},{"$f":"D23*E23","v":35.970250000000007},{"$f":"F23*'Herd Data'!$C$8","v":1798.5125000000003}]
[null,"Land Rent","acre",0,0,{"$f":"(D24*E24)/'Herd Data'!C8","v":0},{"$f":"F24*'Herd Data'!$C$8","v":0}]
[null,null,"Total Variable Expenses",null,null,{"$f":"SUM(F20:F24)","v":806.91169773999991},{"$f":"SUM(G20:G24)","v":40345.584887000005}]
[null,null,"Returns to Variable Expenses",null,null,{"$f":"F7-F25","v":282.18830226},{"$f":"G7-G25","v":14109.415112999995}]
["Fixed Expenses"]
[null,"Livestock Facilities & Equipment","head",1,{"$f":"'Buildings&Equipment'!P13","v":71.093125000000001},{"$f":"D28*E28","v":71.093125000000001},{"$f":"F28*'Herd Data'!$C$8","v":3554.65625}]
[null,"Pasture & Hay Machinery/Equipment","head",1,{"$f":"'Buildings&Equipment'!P36","v":223.16249999999997},{"$f":"D29*E29","v":223.16249999999997},{"$f":"F29*'Herd Data'!$C$8","v":11158.124999999998}]
[null,"Purchased Breeding Stock4","head",1,{"$f":"('Breeding Stock'!F5+'Breeding Stock'!H5)+(('Breeding Stock'!F7+'Breeding Stock'!H7)*'Herd Data'!C13)","v":29.91},29.91,{"$f":"F30*'Herd Data'!$C$8","v":1495.5}]
[null,"Purchased Heifers, (not bred)","head",{"$f":"'Herd Data'!C11/'Herd Data'!C8","v":0},{"$f":"'Breeding Stock'!C6","v":3000},0,{"$f":"F31*'Herd Data'!$C$8","v":0}]
[null,"Miscellaneous Overhead5","head",1,{"$f":"('Buildings&Equipment'!Q13+'Buildings&Equipment'!Q36)","v":235.29012499999999},{"$f":"D32*E32*0.1","v":23.5290125},{"$f":"F32*'Herd Data'!$C$8","v":1176.4506249999999}]
[null,null,null,"Total Fixed Expenses",null,{"$f":"SUM(F28:F32)","v":347.6946375},{"$f":"SUM(G28:G32)","v":17384.731874999998}]
[]
[null,null,null,"Total Expenses",null,{"$f":"F25+F33","v":1154.6063352399999},{"$f":"G25+G33","v":57730.316762000002}]
[null,"Net Return to Land and Management",null,null,null,{"$f":"F7-F35","v":-65.506335239999999},{"$f":"G7-G35","v":-3275.3167620000022}]
[]
["1Cull cow revenue ($/cow) = (weight X price X number of cows sold) / total number of cows\n                                    $192.00 = (1200 lbs X $1.00/lb X 8 cows sold) / 50 cows\nThe same method is used to calculate heifer and steer calf revenue on a $/cow basis."]
[]
[]
["2Accounts for bull pasture and hay costs on a yearly basis. Assumes costs are 1.7 times higher than a cow."]
["3If artificial insemination is utilized, then users of this budget are encouraged to evaluate the \"Number of Breeding Bulls' on the 'Herd Data' tab."]
[]
["4Accounts for annual depreciation and interest on purchased breeding stock (cows and bulls)."]
["5Miscellaneous overhead is assumed to be 10% of total overhead costs to account for unforeseen costs associated with overhead."]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

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["Estimated Returns and Expenses for Beef Cow-Calf Operation in Tennessee "]
[null,"Item","Unit","Quantity","Price","$/Cow","$/Herd","Your Farm"]
["Revenue1"]
[null,"Cull Cows","lb",1200,{"$f":"+Budget!E4","v":1},{"$f":"D4*E4*'Herd Data'!C9","v":192},{"$f":"F4*'Herd Data'!$C$8","v":9600},"_________"]
[null,"Heifer Calves","lb",520,{"$f":"+Budget!E5","v":2.25},{"$f":"D5*E5*'Herd Data'!C16","v":304.2},{"$f":"F5*'Herd Data'!$C$8","v":15210},"_________"]
[null,"Steer Calves","lb",550,{"$f":"+Budget!E6","v":2.4500000000000002},{"$f":"D6*E6*'Herd Data'!C17","v":592.9},{"$f":"F6*'Herd Data'!$C$8","v":29645},"_________"]
[null,null,null,"Total Revenue",null,{"$f":"SUM(F4:F6)","v":1089.0999999999999},{"$f":"SUM(G4:G6)","v":54455},"_________"]
[]
["Variable Expenses"]
[null,"Pasture Production","acre",{"$f":"+Budget!D10","v":2},{"$f":"+Budget!E10","v":143.87},{"$f":"D10*E10","v":287.74},{"$f":"F10*'Herd Data'!$C$8","v":14387},"_________"]
[null,"Hay Production","acre",{"$f":"+Budget!D11","v":0.9},{"$f":"+Budget!E11","v":222.87},{"$f":"D11*E11","v":200.583},{"$f":"F11*'Herd Data'!$C$8","v":10029.15},"_________"]
[null,"Purchased Hay per Cow","ton",{"$f":"+Budget!D12","v":0},{"$f":"+Budget!E12","v":100},{"$f":"D12*E12","v":0},{"$f":"F12*'Herd Data'!$C$8","v":0},"_________"]
[null,"Bull (Pasture & Hay)2","$",{"$f":"+Budget!D13","v":1.7},{"$f":"+Budget!E13","v":488.32299999999998},{"$f":"+Budget!F13","v":33.205964000000002},{"$f":"F13*'Herd Data'!$C$8","v":1660.2982000000002},"_________"]
[null,"Supplemental Feed ","head",{"$f":"+Budget!D14","v":1},{"$f":"+Budget!E14","v":26.774999999999999},{"$f":"D14*E14","v":26.774999999999999},{"$f":"F14*'Herd Data'!$C$8","v":1338.75},"_________"]
[null,"Salt & Mineral","lb",{"$f":"+Budget!D15","v":91.25},{"$f":"+Budget!E15","v":0.46},41.975000000000001,{"$f":"F15*'Herd Data'!$C$8","v":2098.75},"_________"]
[null,"Vet & Med","head",{"$f":"+Budget!D16","v":1},{"$f":"+Budget!E16","v":33.091999999999999},33.091999999999999,{"$f":"F16*'Herd Data'!$C$8","v":1654.6},"_________"]
[null,"Reproduction (Artificial Insemination)3","head",{"$f":"+Budget!D17","v":0},{"$f":"+Budget!E17","v":61.2},0,{"$f":"F17*'Herd Data'!$C$8","v":0},"_________"]
[null,"Other Expenses","head",{"$f":"+Budget!D18","v":1},{"$f":"+Budget!E18","v":1.5},1.5,{"$f":"F18*'Herd Data'!$C$8","v":75},"_________"]
[null,"Labor","hours",{"$f":"+Budget!D19","v":8},{"$f":"+Budget!E19","v":15},120,{"$f":"F19*'Herd Data'!$C$8","v":6000},"_________"]
[null,null,null,"Production Expenses",null,{"$f":"SUM(F10:F19)","v":744.87096399999996},{"$f":"SUM(G10:G19)","v":37243.548200000005},"_________"]
[]
[null,"Interest","$",{"$f":"+Budget!D22","v":744.87096399999996},{"$f":"+Budget!E22","v":7.0000000000000007E-2},{"$f":"+Budget!F22","v":26.07048374},{"$f":"F22*'Herd Data'!$C$8","v":1303.524187},"_________"]
[null,"Marketing","head",{"$f":"+Budget!D23","v":0.86},{"$f":"+Budget!E23","v":41.825872093023264},{"$f":"+Budget!F23","v":35.970250000000007},{"$f":"F23*'Herd Data'!$C$8","v":1798.5125000000003},"_________"]
[null,"Land Rent","acre",{"$f":"+Budget!D24","v":0},{"$f":"+Budget!E24","v":0},{"$f":"+Budget!F24","v":0},{"$f":"F24*'Herd Data'!$C$8","v":0},"_________"]
[null,null,"Total Variable Expenses",null,null,{"$f":"SUM(F20:F24)","v":806.91169773999991},{"$f":"SUM(G20:G24)","v":40345.584887000005},"_________"]
[null,null,"Returns to Variable Expenses",null,null,{"$f":"F7-F25","v":282.18830226},{"$f":"G7-G25","v":14109.415112999995},"_________"]
["Fixed Expenses"]
[null,"Livestock Facilities & Equipment","head",{"$f":"+Budget!D28","v":1},{"$f":"+Budget!E28","v":71.093125000000001},{"$f":"+Budget!F28","v":71.093125000000001},{"$f":"F28*'Herd Data'!$C$8","v":3554.65625},"_________"]
[null,"Pasture & Hay Machinery/Equipment","head",{"$f":"+Budget!D29","v":1},{"$f":"+Budget!E29","v":223.16249999999997},{"$f":"+Budget!F29","v":223.16249999999997},{"$f":"F29*'Herd Data'!$C$8","v":11158.124999999998},"_________"]
[null,"Purchased Breeding Stock4","head",{"$f":"+Budget!D30","v":1},{"$f":"+Budget!E30","v":29.91},{"$f":"+Budget!F30","v":29.91},{"$f":"F30*'Herd Data'!$C$8","v":1495.5},"_________"]
[null,"Purchased Heifers, (not bred)","head",{"$f":"+Budget!D31","v":0},{"$f":"+Budget!E31","v":3000},{"$f":"+Budget!F31","v":0},{"$f":"F31*'Herd Data'!$C$8","v":0},"_________"]
[null,"Miscellaneous Overhead5","head",{"$f":"+Budget!D32","v":1},{"$f":"+Budget!E32","v":235.29012499999999},{"$f":"+Budget!F32","v":23.5290125},{"$f":"F32*'Herd Data'!$C$8","v":1176.4506249999999},"_________"]
[null,null,null,"Total Fixed Expenses",null,{"$f":"SUM(F28:F32)","v":347.6946375},{"$f":"SUM(G28:G32)","v":17384.731874999998},"_________"]
[]
[null,null,null,"Total Expenses",null,{"$f":"+Budget!F35","v":1154.6063352399999},{"$f":"F35*'Herd Data'!$C$8","v":57730.316761999995},"_________"]
[null,"Net Return to Land and Management",null,null,null,{"$f":"+Budget!F36","v":-65.506335239999999},{"$f":"+Budget!G36","v":-3275.3167620000022},"_________"]
["Footnotes:"]
["1Cull cow revenue ($/cow) = (weight X price X number of cows sold) / total number of cows\n                                    $192.00 = (1200 lbs X $1.00/lb X 8 cows sold) / 50 cows\nThe same method is used to calculate heifer and steer calf revenue on a $/cow basis."]
[]
[]
["2Accounts for bull pasture and hay costs on a yearly basis. Assumes costs are 1.7 times higher than a cow."]
["3If artificial insemination is utilized, then users of this budget are encouraged to evaluate the number of breeding bulls."]
["4Accounts for annual depreciation and interest on purchased breeding stock (cows and bulls)."]
["5Miscellaneous overhead is assumed to be 10% of total overhead costs to account for unforeseen costs associated with overhead."]

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[]
["Herd Data"]
["Item ","Unit","Quantity"]
["Calving Rate","%",0.9]
["Death Loss for Cows","%",0.02]
["Death Loss for Calves","%",0.02]
["Number of Breeding Bulls","head",2]
["Herd Size (Number of Cows)1","head",50]
["Culled Cows","%",0.16]
["Full Retained Heifer Replacement Rate2","%",1]
["Purchased Replacement Heifer (not bred)","head",0]
[]
["Bull per Cow","head3",{"$f":"SUM(C7/C8)","v":0.04}]
["Full Retained Heifer Replacement per Cow","head",{"$f":"C9+C5","v":0.18}]
["Retained Heifer Replacement per Cow","head",{"$f":"C14*C10","v":0.18}]
["Heifers Sold per Cow","head",{"$f":"(C4/2)-(C6/2)-C15","v":0.26}]
["Steers Sold per Cow","head",{"$f":"(C4/2)-(C6/2)","v":0.44}]
["Culled Cows Sold","head",{"$f":"C8*C9","v":8}]
["Heifers Sold","head",{"$f":"C16*C8","v":13}]
["Steers Sold","head",{"$f":"C17*C8","v":22}]
["Retained Replacement Heifers","head",{"$f":"C15*C8","v":9}]
[]
[]
["1Includes cows and heifers in the breeding herd."]
["2This value is associated with “cull cow percentage,” “death loss of cows” as well as home raised heifers. Therefore, a value of 100% means the same number of home raised heifers will be retained as the number of cows that were culled or lost due to death. A value greater than 100% means heifer retention exceeds cow death loss plus cow cull rate and vice versa for a value less than 100%."]
["3The author understands the number of head will be a whole number but the budget is for projection purposes."]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

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[]
["Supplemental Feed for Cows"]
[null,null,null,"Unit Weight",null,"Quantity Fed","Total Fed","Cost"]
["Feed Description","Unit","$/Unit","lbs","Days Fed","lbs/day","lbs","$/Cow"]
["14% Commercial Feed","ton",350,2000,null,null,{"$f":"E5*F5","v":0},{"$f":"IF(G5>0,(G5/D5)*C5,0)","v":0}]
["Corn Gluten","ton",240,2000,null,null,{"$f":"E6*F6","v":0},{"$f":"IF(G6>0,(G6/D6)*C6,0)","v":0}]
["Soy Hulls","ton",225,2000,null,null,0,0]
["Other",null,0,null,null,null,0,0]
["Other ",null,0,null,null,null,0,0]
["Total Cost of Supplemental Feed for Cows",null,null,null,null,null,{"$f":"SUM(G5:G9)","v":0},{"$f":"SUM(H5:H9)","v":0},null,null,null,null,null,"Cows"]
[null,null,null,null,null,null,"$/lb Fed",{"$f":"IF(G10>0,H10/G10,0)","v":0},null,null,null,null,null,{"$f":"SUM(G10)","v":0},{"$f":"SUM(H11)","v":0},{"$f":"SUM(N11*O11)","v":0}]
[]
["Supplemental Feed for Retained Replacement Heifers"]
[null,null,null,"Unit Weight",null,"Quantity Fed","Total Fed","Cost"]
["Feed Description","Unit","$/Unit","lbs","Days Fed","lbs/day","lbs","$/Heifer"]
["14% Commercial Feed","ton",350,2000,150,3,{"$f":"E16*F16","v":450},{"$f":"IF(G16>0,(G16/D16)*C16,0)","v":78.75}]
["Corn Gluten","ton",240,2000,null,null,{"$f":"E17*F17","v":0},{"$f":"IF(G17>0,(G17/D17)*C17,0)","v":0}]
["Soy Hulls","ton",225,2000,null,null,0,0]
["Other",null,0,null,null,null,0,0]
["Other ",null,0,null,null,null,0,0,null,null,null,null,null,"Heifers"]
["Total Cost of Supplemental Feed for Retained Heifers",null,null,null,null,null,{"$f":"SUM(G16:G20)","v":450},{"$f":"SUM(H16:H20)","v":78.75},null,null,null,null,null,{"$f":"IF('Herd Data'!C15=0,0,SUM($G$21*('Herd Data'!$C$15/('Herd Data'!$C$15+Budget!$D$31))+'Supp Feed'!$G$32*(Budget!$D$31/('Herd Data'!$C$15+Budget!$D$31))))","v":450},{"$f":"IF('Herd Data'!C15=0,0,SUM($H$22*('Herd Data'!$C$15/('Herd Data'!$C$15+Budget!$D$31))+'Supp Feed'!$H$33*(Budget!$D$31/('Herd Data'!$C$15+Budget!$D$31))))","v":0.17499999999999999},{"$f":"SUM(N21*O21*('Herd Data'!C15+Budget!D31))","v":14.174999999999999}]
[null,null,null,null,null,null,"$/lb Fed",{"$f":"IF(G21>0,H21/G21,0)","v":0.17499999999999999}]
[]
["Supplemental Feed for Purchased Replacement Heifers"]
[null,null,null,"Unit Weight",null,"Quantity Fed","Total Fed","Cost"]
["Feed Description","Unit","$/Unit","lbs","Days Fed","lbs/day","lbs","$/Heifer"]
["14% Commercial Feed","ton",350,2000,null,null,{"$f":"E27*F27","v":0},{"$f":"IF(G27>0,(G27/D27)*C27,0)","v":0}]
["Corn Gluten","ton",240,2000,null,null,{"$f":"E28*F28","v":0},{"$f":"IF(G28>0,(G28/D28)*C28,0)","v":0}]
["Soy Hulls","ton",225,2000,null,null,{"$f":"E29*F29","v":0},0]
["Other",null,0,null,null,null,0,0]
["Other ",null,0,null,null,null,0,0]
["Total Cost of Supplemental Feed for Purchased Heifers",null,null,null,null,null,{"$f":"SUM(G27:G31)","v":0},{"$f":"SUM(H27:H31)","v":0}]
[null,null,null,null,null,null,"$/lb Fed",{"$f":"IF(G32>0,H32/G32,0)","v":0}]
[]
["Supplemental Feed for Herd Bulls"]
[null,null,null,"Unit Weight",null,"Quantity Fed","Total Fed","Cost",null,null,null,null,null,"Bulls"]
["Feed Description","Unit","$/Unit","lbs","Days Fed","lbs/day","lbs","$/Bull",null,null,null,null,null,{"$f":"+G43","v":300},{"$f":"+H44","v":0.17499999999999999},{"$f":"SUM(N37*O37)*'Herd Data'!C13","v":2.1}]
["14% Commercial Feed","ton",350,2000,60,5,{"$f":"E38*F38","v":300},{"$f":"IF(G38>0,(G38/D38)*C38,0)","v":52.5}]
["Corn Gluten","ton",240,2000,null,null,{"$f":"E39*F39","v":0},{"$f":"IF(G39>0,(G39/D39)*C39,0)","v":0}]
["Soy Hulls","ton",225,2000,null,null,0,0]
["Other",null,0,null,null,null,0,0]
["Other ",null,0,null,null,null,0,0]
["Total Cost of Supplemental Feed for Herd Bulls ",null,null,null,null,null,{"$f":"SUM(G38:G42)","v":300},{"$f":"SUM(H38:H42)","v":52.5}]
[null,null,null,null,null,null,"$/lb Fed",{"$f":"IF(G43>0,H43/G43,0)","v":0.17499999999999999}]
[]
["Supplemental Feed for Calves"]
[null,null,null,"Unit Weight",null,"Quantity Fed","Total Fed","Cost",null,null,null,null,null,"Calves"]
["Feed Description","Unit","$/Unit","lbs","Days Fed","lbs/day","lbs","$/Calf",null,null,null,null,null,{"$f":"+G54","v":60},{"$f":"+H55","v":0.17499999999999999},{"$f":"SUM(N48*O48)","v":10.5}]
["14% Commercial Feed","ton",350,2000,30,2,{"$f":"E49*F49","v":60},{"$f":"IF(G49>0,(G49/D49)*C49,0)","v":10.5}]
["Corn Gluten","ton",240,2000,null,null,{"$f":"E50*F50","v":0},{"$f":"IF(G50>0,(G50/D50)*C50,0)","v":0}]
["Soy Hulls","ton",225,2000,null,null,0,0]
["Other",null,0,null,null,null,0,0]
["Other ",null,0,null,null,null,0,0]
["Total Cost of Supplemental Feed for Calves",null,null,null,null,null,{"$f":"SUM(G49:G53)","v":60},{"$f":"SUM(H49:H53)","v":10.5}]
[null,null,null,null,null,null,"$/lb Fed",{"$f":"IF(G54>0,H54/G54,0)","v":0.17499999999999999}]
[]
["Total Supplemental Feed Costs",null,null,null,null,null,null,{"$f":"+P57","v":26.774999999999999},null,null,null,null,null,{"$f":"SUM(N11+N21+N37+N48)","v":810},{"$f":"SUM(O11+O21+O37+O48)","v":0.52499999999999991},{"$f":"SUM(P11+P21+P37+P48)","v":26.774999999999999}]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Pasture&Hay","index":5,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[1,0,1,4],[17,0,17,4],[40,0,40,9]]}
[]
["Pasture Expenses per Acre"]
[null,null,null,null,"Cost"]
["Item","Unit","$/Unit","Quantity","$/acre"]
["Prorated Establishment Cost","acre",40,1,{"$f":"C5*D5","v":40}]
["Nitrogen","lb",0.6,60,{"$f":"C6*D6","v":36}]
["Phosphorus (P2O5)","lb",0.53,30,15.9]
["Potassium (K2O)","lb",0.43,30,12.9]
["Fertilizer Application","acre",9,1,9]
["Lime","ton",50,0.2,10]
["Lime Application","acre",12,0.2,2.4000000000000004]
["Herbicide","acre",7,1,7]
["Herbicide Application","acre",10.67,1,10.67]
["Other","acre",0,null,0]
["Other","acre",0,null,0]
["Total Pasture Expenses",null,null,null,{"$f":"SUM(E5:E15)","v":143.87}]
[]
["Hay Expenses per Acre",null,null,null,null,null,null,"Hay Acreage Calculator per Cow"]
[null,null,null,null,"Cost",null,null,"Hay Yield (tons/acre)",2.5]
["Item","Unit","$/Unit","Quantity","$/acre",null,null,"Feeding (days/year)",150]
["Prorated Establishment Cost","acre",40,1,{"$f":"C21*D21","v":40},null,null,"Fed (lb/day)",30]
["Nitrogen","lb",0.6,100,{"$f":"C22*D22","v":60},null,null,"Total Fed (tons/year)",{"$f":"(I20*I21)/2000","v":2.25}]
["Phosphorus (P2O5)","lb",0.53,30,15.9,null,null,"Hay (acre/cow)",{"$f":"SUM(I22/I19)","v":0.9}]
["Potassium (K2O)","lb",0.43,30,12.9]
["Fertilizer Application","acre",9,1,9]
["Lime","ton",50,0.2,10]
["Lime Application","acre",12,0.2,2.4000000000000004]
["Herbicide","acre",7,1,7]
["Herbicide Application","acre",10.67,1,10.67]
["Mowing","acre",17.5,1,17.5]
["Teddering","acre",9.5,1,9.5]
["Raking","acre",9,1,9]
["Baling","bale",14,1,14]
["Moving/Hauling","acre",5,1,5]
["Other","acre",0,null,{"$f":"C35*D35","v":0}]
["Other","acre",0,null,0]
["Total Hay Expenses",null,null,null,{"$f":"SUM(E21:E36)","v":222.87}]
["To assist in calculating fertilizer costs and hay needs visit the following web address:"]
["https://arec.tennessee.edu/extension/"]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Vet&Med","index":6,"n_rows":68,"n_cols":11,"rows_kept":68,"cut":false,"hidden":false,"merged":[[67,0,67,6],[1,0,1,4],[13,0,13,4],[25,0,25,4],[37,0,37,4],[50,0,50,4],[65,0,65,3]]}
[]
["Veterinary Expenses for Cows"]
[null,null,null,"No. of","Total"]
["Item Description","Unit","$/Unit","Treatments","$/head"]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV, Lepto/Vibrio ","head",3.02,1,{"$f":"C5*D5","v":3.02}]
["Clostridial Bacterin/Toxoid, 7-way Blackleg/H. somnus","head",1.33,1,{"$f":"C6*D6","v":1.33}]
["Deworm","head",7,1,7]
["Fly Tags","head",1.5,2,3]
["Other","head",0,null,{"$f":"C9*D9","v":0}]
["Other","head",0,null,0,null,null,null,"Cows"]
["Total Veterinary Expenses for Cows",null,null,null,{"$f":"SUM(E5:E10)","v":14.35},null,null,null,{"$f":"+E11","v":14.35}]
[]
[]
["Veterinary Expenses for Retained Replacement Heifers"]
[null,null,null,"No. of","Total"]
["Item Description","Unit","$/Unit","Treatments","$/head"]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV, Lepto/Vibrio ","head",3.02,2,{"$f":"C17*D17","v":6.04}]
["Clostridial Bacterin/Toxoid, 7-way Blackleg/H. somnus","head",1.33,2,{"$f":"C18*D18","v":2.66}]
["Deworm","head",7,1,7]
["Fly Tags","head",1.5,1,1.5]
["Other","head",0,null,{"$f":"C21*D21","v":0}]
["Other","head",0,null,0,null,null,null,"Heifers"]
["Total Veterinary Expenses for Retained Replacement Heifers",null,null,null,{"$f":"SUM(E17:E22)","v":17.2},null,null,null,{"$f":"SUM('Herd Data'!C15+Budget!D31)","v":0.18},{"$f":"IF('Herd Data'!C15=0,0,SUM(E23*'Herd Data'!C15/'Herd Data'!C15+Budget!D31)+E35*(Budget!D31/'Herd Data'!C15+Budget!D31))","v":17.2},{"$f":"SUM(I23*J23)","v":3.0959999999999996}]
[]
[]
["Veterinary Expenses for Purchased Replacement Heifers"]
[null,null,null,"No. of","Total"]
["Item Description","Unit","$/Unit","Treatments","$/head"]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV, Lepto/Vibrio ","head",3.02,2,{"$f":"C29*D29","v":6.04}]
["Clostridial Bacterin/Toxoid, 7-way Blackleg/H. somnus","head",1.33,2,{"$f":"C30*D30","v":2.66}]
["Deworm","head",7,1,7]
["Fly Tags","head",1.5,1,1.5]
["Other","head",0,null,{"$f":"C33*D33","v":0}]
["Other","head",0,null,0]
["Total Veterinary Expenses for Purchased Replacement Heifers",null,null,null,{"$f":"SUM(E29:E34)","v":17.2}]
[]
[]
["Veterinary Expenses for Herd Bull"]
[null,null,null,"No. of","Total"]
["Item Description","Unit","$/Unit","Treatments","$/head"]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV, Lepto/Vibrio ","head",3.02,1,{"$f":"C41*D41","v":3.02}]
["Clostridial Bacterin/Toxoid, 7-way Blackleg/H. somnus","head",1.33,1,{"$f":"C42*D42","v":1.33}]
["Deworm","head",10,1,10]
["Fly Tags","head",1.5,2,3]
["Breeding Soundness Exam","head",70,1,70,null,null,null,"Bulls"]
["Other","head",0,null,{"$f":"C46*D46","v":0},null,null,null,{"$f":"+'Herd Data'!C13","v":0.04},{"$f":"+E48","v":87.35},{"$f":"SUM(I46*J46)","v":3.4939999999999998}]
["Other","head",0,null,0]
["Total Veterinary Expenses for Herd Bull",null,null,null,{"$f":"SUM(E41:E47)","v":87.35}]
[]
[]
["Veterinary Expenses for Calves"]
[null,null,null,"No. of","Total"]
["Item Description","Unit","$/Unit","Treatments","$/head"]
["Implant","head",2,1,{"$f":"C54*D54","v":2}]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV ","head",2,1,{"$f":"C55*D55","v":2}]
["Respiratory Vaccine, IBR/BVD/PI3/BRSV (pasteurella)","head",5.2,1,{"$f":"C56*D56","v":5.2}]
["Clostridial Bacterin/Toxoid, 7-way Blackleg/H. somnus","head",1.33,2,{"$f":"C57*D57","v":2.66}]
["Deworm","head",4,1,4]
["Fly Tags","head",1.5,1,1.5]
["Other","head",0,null,{"$f":"C60*D60","v":0}]
["Other","head",0,null,0]
["Total Veterinary Expenses for Calves",null,null,null,{"$f":"SUM(E54:E61)","v":17.36},null,null,null,"Calves"]
[null,null,null,null,null,null,null,null,{"$f":"SUM('Herd Data'!C16:C17)","v":0.7},{"$f":"+E62","v":17.36},{"$f":"SUM(I63*J63)","v":12.151999999999999}]
[]
[]
["Total Veterinary Expenses",null,null,null,{"$f":"SUM(I11+K23+K46+K63)","v":33.091999999999999}]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Repro","index":7,"n_rows":17,"n_cols":5,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,0,1,4],[16,0,16,6]]}
[]
["Reproduction Expenses for Artificial Insemination"]
[null,null,null,"No. of","Total"]
["Item Description","Unit","$/Unit","Treatments","$/head"]
["Progesterone Insert","head",11.7,1,{"$f":"C5*D5","v":11.7}]
["Prostaglandin","head",5,1,{"$f":"C6*D6","v":5}]
["Estrus Detection Patch","head",1.5,1,1.5]
["Semen","head",20,1,{"$f":"C8*D8","v":20}]
["Breeding Charge","head",10,1,10]
["GnRH","head",3,2,6]
["Pregnancy Detection","head",7,1,{"$f":"C11*D11","v":7}]
["Other","head",0,0,0]
["Total Reproduction Expenses for Artificial Insemination",null,null,null,{"$f":"SUM(E5:E12)","v":61.2}]
[]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Marketing","index":8,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[[1,0,1,4]]}
[]
["Marketing Cost"]
[null,null,null,"Price","Amount"]
["Item","Unit","Quantity","$/unit","$/head"]
["Commission","%",2.5000000000000001E-2,{"$f":"((Budget!D4*Budget!E4)*('Herd Data'!C9/Budget!D23))+((Budget!D5*Budget!E5)*('Herd Data'!C16/Budget!D23))+((Budget!D6*Budget!E6)*('Herd Data'!C17/Budget!D23))","v":1266.3953488372094},{"$f":"C5*D5","v":31.659883720930239}]
["Commission","Head",1,0,{"$f":"C6*D6","v":0}]
["Yardage","Day",1,1,1]
["Check-off","Head",1,1.5,1.5]
["Insurance","%",2.5000000000000001E-3,{"$f":"((Budget!D4*Budget!E4)*('Herd Data'!C9/Budget!D23))+((Budget!D5*Budget!E5)*('Herd Data'!C16/Budget!D23))+((Budget!D6*Budget!E6)*('Herd Data'!C17/Budget!D23))","v":1266.3953488372094},3.1659883720930235]
["Hauling","Loaded Miles",30,3,{"$f":"C10*D10/F10","v":4.5},20,"Head per load"]
["Other",null,null,0,{"$f":"C11*D11","v":0}]
["Other",null,null,0,0]
["Other",null,null,null,0]
["Total Marketing Cost",null,null,null,{"$f":"SUM(E5:E13)","v":41.825872093023264}]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Buildings&Equipment","index":9,"n_rows":48,"n_cols":17,"rows_kept":48,"cut":false,"hidden":false,"merged":[[1,0,1,16],[21,0,21,16]]}
[]
["Buildings and Handling Equipment Expenses"]
[null,"Purchase",null,null,"Salvage","Salvage","Average","Useful",null,"Interest",null,null,"Property",null,null,"Fixed Cost","Overhead"]
["Item","Price","Units","Cost","Percent","Value1","Value2","Life","Depreciation3","Rate","Interest4","Insurance5","Tax6","Repairs7","Head","$/Head","$/Head"]
["Hay Barn (30'X50'X14')",9000,1,{"$f":"B5*C5","v":9000},0.2,{"$f":"D5*E5","v":1800},{"$f":"(D5+F5+I5)/2","v":5640},15,{"$f":"(D5-F5)/H5","v":480},5.2499999999999998E-2,{"$f":"G5*J5","v":296.09999999999997},{"$f":"G5*0.005","v":28.2},{"$f":"G5*0.005","v":28.2},{"$f":"D5*0.02","v":180},{"$f":"'Herd Data'!$C$8","v":50},{"$f":"(I5+SUM(K5:N5))/O5","v":20.25},{"$f":"(I5+K5)/O5","v":15.521999999999998}]
["Equipment Shed (20'X40'X14')",5000,0,{"$f":"B6*C6","v":0},0.2,{"$f":"D6*E6","v":0},{"$f":"(D6+F6+I6)/2","v":0},15,{"$f":"(D6-F6)/H6","v":0},5.2499999999999998E-2,{"$f":"G6*J6","v":0},{"$f":"G6*0.005","v":0},{"$f":"G6*0.005","v":0},{"$f":"D6*0.02","v":0},{"$f":"'Herd Data'!$C$8","v":50},{"$f":"(I6+SUM(K6:N6))/O6","v":0},{"$f":"(I6+K6)/O6","v":0}]
["Corral and Chute/Head Gate",9000,1,9000,0.16,1440,5692.5,8,945,5.2499999999999998E-2,298.85624999999999,28.462500000000002,28.462500000000002,180,{"$f":"'Herd Data'!$C$8","v":50},29.615625000000001,24.877124999999999]
["Fencing",7000,1,7000,0,0,3850,10,700,5.2499999999999998E-2,202.125,19.25,{"$f":"G8*0","v":0},140,{"$f":"'Herd Data'!$C$8","v":50},21.227499999999999,18.0425]
["Water Systems",7000,0,0,0,0,0,10,0,5.2499999999999998E-2,0,0,{"$f":"G9*0","v":0},0,{"$f":"'Herd Data'!$C$8","v":50},0,0]
["Stock Trailer (6'X20')",12000,0,{"$f":"B10*C10","v":0},0.31,{"$f":"D10*E10","v":0},{"$f":"(D10+F10+I10)/2","v":0},11,{"$f":"(D10-F10)/H10","v":0},5.2499999999999998E-2,{"$f":"G10*J10","v":0},{"$f":"G10*0.005","v":0},{"$f":"G10*0.005","v":0},{"$f":"D10*0.02","v":0},{"$f":"'Herd Data'!$C$8","v":50},{"$f":"(I10+SUM(K10:N10))/O10","v":0},{"$f":"(I10+K10)/O10","v":0}]
["Other",0,0,0,0,0,0,10,0,5.2499999999999998E-2,0,0,0,0,{"$f":"'Herd Data'!$C$8","v":50},0,0]
["Other",0,0,0,0,0,0,10,0,5.2499999999999998E-2,0,0,0,0,{"$f":"'Herd Data'!$C$8","v":50},0,0]
["Total Building and Handling Equipment Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P5:P12)","v":71.093125000000001},{"$f":"SUM(Q5:Q12)","v":58.441625000000002}]
["1Salvage Value is assumed percentage of Cost"]
["2Average Value = (Cost + Salvage Value + 1-year Depreciation) ÷ 2"]
["3Depreciation = (Cost - Salvage Value ÷ Useful Life) "]
["4Interest = (Average Value × Interest Rate)"]
["5Insurance = (Average Value × 0.5%)"]
["6Property Tax = (Average Value × 0.5%), Fencing and Watering = 0%"]
["7Repairs = (Cost × 1%)"]
[]
["Machinery Expenses"]
[null,"Purchase",null,null,"Salvage","Salvage","Average","Useful",null,"Interest",null,null,"Property",null,null,"Fixed Cost","Overhead"]
["Item","Price","Units","Cost","Percent","Value1","Value2","Life","Depreciation3","Rate","Interest4","Insurance5","Tax6","Repairs7","Head","$/Head","$/Head"]
["60 hp Tractor",20000,1,{"$f":"B25*C25","v":20000},0.33,{"$f":"D25*E25","v":6600},{"$f":"(D25+F25+I25)/2","v":13746.666666666666},15,{"$f":"(D25-F25)/H25","v":893.33333333333337},5.2499999999999998E-2,{"$f":"G25*J25","v":721.69999999999993},{"$f":"G25*0.005","v":68.733333333333334},{"$f":"G25*0.005","v":68.733333333333334},{"$f":"D25*0.02","v":400},{"$f":"'Herd Data'!$C$8","v":50},{"$f":"(I25+SUM(K25:N25))/O25","v":43.05},{"$f":"(I25+K25)/O25","v":32.300666666666665}]
["80 hp Tractor",45000,0,{"$f":"B26*C26","v":0},0.33,{"$f":"D26*E26","v":0},{"$f":"(D26+F26+I26)/2","v":0},15,{"$f":"(D26-F26)/H26","v":0},5.2499999999999998E-2,{"$f":"G26*J26","v":0},{"$f":"G26*0.005","v":0},{"$f":"G26*0.005","v":0},{"$f":"D26*0.02","v":0},{"$f":"'Herd Data'!$C$8","v":50},{"$f":"(I26+SUM(K26:N26))/O26","v":0},{"$f":"(I26+K26)/O26","v":0}]
["Disc Mower (10'6'' cut)",5000,1,5000,0.14000000000000001,700.00000000000011,3118.75,8,537.5,5.2499999999999998E-2,163.734375,15.59375,15.59375,100,{"$f":"'Herd Data'!$C$8","v":50},16.6484375,14.024687500000001]
["Hay Rake (8-Wheel)",5000,1,5000,0.2,1000,3200,10,400,5.2499999999999998E-2,168,16,16,100,{"$f":"'Herd Data'!$C$8","v":50},14,11.36]
["Hay Baler (Round 5'X6')",18000,1,18000,0.27,4860,12087,10,1314,5.2499999999999998E-2,634.5675,60.435000000000002,60.435000000000002,360,{"$f":"'Herd Data'!$C$8","v":50},48.588749999999997,38.971350000000001]
["Hay Wagon",2000,1,2000,0.1,200,1190,10,180,5.2499999999999998E-2,62.474999999999994,5.95,5.95,40,{"$f":"'Herd Data'!$C$8","v":50},5.8875000000000002,4.8494999999999999]
["Rotary Mower (15')",5000,1,5000,0.14000000000000001,700.00000000000011,3118.75,8,537.5,5.2499999999999998E-2,163.734375,15.59375,15.59375,100,{"$f":"'Herd Data'!$C$8","v":50},16.6484375,14.024687500000001]
["Tractor Mounted Sprayer",2000,1,2000,0.38,760,1421.3333333333333,15,82.666666666666671,5.2499999999999998E-2,74.61999999999999,7.1066666666666665,7.1066666666666665,40,{"$f":"'Herd Data'!$C$8","v":50},4.2300000000000004,3.1457333333333333]
["Truck",30000,1,30000,0.25,7500,19687.5,12,1875,5.2499999999999998E-2,1033.59375,98.4375,98.4375,600,{"$f":"'Herd Data'!$C$8","v":50},74.109375,58.171875]
["Other",0,0,{"$f":"B34*C34","v":0},0,{"$f":"D34*E34","v":0},{"$f":"(D34+F34+I34)/2","v":0},10,{"$f":"(D34-F34)/H34","v":0},5.2499999999999998E-2,{"$f":"G34*J34","v":0},{"$f":"G34*0.005","v":0},{"$f":"G34*0.005","v":0},{"$f":"D34*0.02","v":0},{"$f":"'Herd Data'!$C$8","v":50},0,0]
["Other",0,0,{"$f":"B35*C35","v":0},0,{"$f":"D35*E35","v":0},{"$f":"(D35+F35+I35)/2","v":0},10,{"$f":"(D35-F35)/H35","v":0},5.2499999999999998E-2,{"$f":"G35*J35","v":0},{"$f":"G35*0.005","v":0},{"$f":"G35*0.005","v":0},{"$f":"D35*0.02","v":0},{"$f":"'Herd Data'!$C$8","v":50},{"$f":"(I35+SUM(K35:N35))/O35","v":0},{"$f":"(I35+K35)/O35","v":0}]
["Total Machinery Expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P25:P35)","v":223.16249999999997},{"$f":"SUM(Q25:Q35)","v":176.8485}]
["1Salvage Value is assumed percentage of Cost"]
["2Average Value = (Cost + Salvage Value + 1-year Depreciation) ÷ 2"]
["3Depreciation = (Cost - Salvage Value ÷ Useful Life) "]
["4Interest = (Average Value × Interest Rate)"]
["5Insurance = (Average Value × 0.5%)"]
["6Property Tax = (Average Value × 0.5%), Fencing and Watering = 0%"]
["7Repairs = (Cost × 1%)"]
[]
["To assist in calculating fencing costs visit the following web address:"]
["https://arec.tennessee.edu/extension/"]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Breeding Stock","index":10,"n_rows":18,"n_cols":8,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,0,1,7]]}
[]
["Breeding Stock"]
[null,"Percent of","Price","Salvage Value","Useful Life","Annual","Interest"]
["Item","Total","$/head","$/head","Years","Depreciation","Rate","Interest"]
["Cows Purchased (percent of current cow herd)",0,2700,{"$f":"B11*C11","v":1200},8,{"$f":"((C5-D5)/E5)*B5","v":0},0.06,{"$f":"B5*((C5+D5+F5)/2)*G5","v":0}]
["Heifers Purchased (not bred)",{"$f":"IF('Herd Data'!C11>0,'Herd Data'!C11/'Herd Data'!C11,0)","v":0},3000,{"$f":"B12*C12","v":1200},10,{"$f":"((C6-D6)/E6)*B6","v":0},0.06,{"$f":"B6*((C6+D6+F6)/2)*G6","v":0}]
["Bulls Purchased",1,4500,2400,4,525,0.06,222.75]
[]
[null,"Sale Weight","Sale Price"]
["Item","lb","$/lb"]
["Culled Cow",{"$f":"Budget!D4","v":1200},{"$f":"Budget!E4","v":1}]
["Culled Purchased Replacement",1200,1]
["Culled Bulls",2000,1.2]
[]
[]
[]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]

{"sheet":"Other Expenses","index":11,"n_rows":13,"n_cols":4,"rows_kept":13,"cut":false,"hidden":false,"merged":[[1,0,1,3]]}
[]
["Other Expenses"]
[null,null,"Price","Amount"]
["Item","Unit","$/unit","$/head"]
["Identification Tags","Head",1.5,{"$f":"C5","v":1.5}]
["Freeze Branding","Head",null,0]
["DNA/Genetic Testing","Head",null,0]
["Other","Head",null,0]
["Other","Head",null,0]
["Other","Head",null,0]
["Total Other Expenses",null,null,{"$f":"SUM(D5:D10)","v":1.5}]
[]
["Users may type over the default values in the orange boxes with any valid number that reflects their specific circumstance."]