Land in temporary grazing was fertilized with an 8-8-8 fer-
tilizer at the rate of 500 pounds per acre. Temporary pastures
were top dressed with ammonium nitrate. The rate of applica-
tion was 200 pounds per acre in 1965-66 and 100 pounds per acre
in 1966-67. The estimated 1971-72 cost per acre of renovating
land and planting temporary grazing following practices used in
1966-67 is given in Table 18.
 Cost of irrigation.-Cost of irrigation was charged on the
basis of the estimated cost of operating equipment to irrigate
200 acres. The 1971-72 cost of installing such equipment would
be about $24,000 or $120 per acre. It is estimated that the fixed
costs per acre of maintaining such equipment is 10 percent of
the investment cost. Operating cost per acre depends on hours
operated. Operating cost was calculated at 60 cents per hour.
 Annual charge to cover cost of investment in establishing
pastures.-The investment charge was based on 7 % of the esti-
mated cost of establishing pastures including land, fencing,
watering equipment, corrals, and scales. The charge was made
to cover cost of capital invested in establishing the pastures. The
interest charge for irrigation equipment is included in the fixed
costs of operating the equipment.
 Supplemental feeds and minerals.-The costs of these items
was calculated by multiplying the amount fed in 1971-72 as
shown in Table 15 by the prices in Table 17.
 Other costs for cattle.-In the experiment, heifers for herd
 replacement were not raised on the experimental pastures. To
 obtain cost estimates that would approximate a commercial oper-
 ation, charges were made on a per cow basis to cover estimated
 costs of breeding fees, labor on cattle, veterinary services, medi-
 cines and insurance, taxes, prorated annual replacement cost of
 a brood cow, interest on investment in cows, depreciation 'on
 buildings and fences, and other costs. Brood cows were valued
 at $300 per head. A 71% rate of interest was used.

 Annual Income and Expense

 Total income from beef produced varied from $148.51 per
 acre on Program 2 to $184.45 on Program 3 (Table 19). Income
 per cow varied from $212.39 on Program 2 to $230.61 on Pro-
 gram 3.
 Total expenses per acre ranged from $118.24 on Program 2
 to $154.83 on Program 3. Total expenses per cow varied from
 $167.21 on Program 1 to 193.53 on Program 3. The net cost of