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Alternative Methods of Accounting for Livestock Capital Formation: An Application to Southern U.S. Agriculture

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  • Browning, Thomas L.
  • Dyer, David R.

Abstract

This paper presents empirical estimates of livestock capital formation and disposition on farms in 14 southern U.S. states during 1974. Livestock capital is defined to include dairy and beef breeding cows. Concern with measuring the formation and disposition of livestock capital stems from the demand for knowledge of its importance as farm input, output and investment and from its inconsistent treatment given it in current USDA statistical series and the subsequent impact on farm income measurement.The objectives of this study are to present new information on dairy and beef cow capital formation and disposition via development of a cow capital flows account, and to provide a perspective on the importance of this information by incorporating it into estimates of farm income.

Suggested Citation

  • Browning, Thomas L. & Dyer, David R., 1976. "Alternative Methods of Accounting for Livestock Capital Formation: An Application to Southern U.S. Agriculture," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 8(2), pages 25-29, December.
    • Handle: RePEc:cup:jagaec:v:8:y:1976:i:02:p:25-29_01
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    1. Economics, Statistics, and Cooperatives Service, 1978. "Proceedings of Workshop on Farm Sector Financial Accounts, April 14-15, 1977," Agricultural Economic Reports 307690, United States Department of Agriculture, Economic Research Service.

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