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[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
[]
["Guidelines For Estimating"]
["Beef Cow-Calf Production Costs"]
[{"$f":"\"Based on a \"&Input!E13&\" Head Cow Herd - \"&IF('Winter Feed Rations'!E9>0,'Winter Feed Rations'!E10,IF('Winter Feed Rations'!F9>0,'Winter Feed Rations'!F10,IF('Winter Feed Rations'!G9>0,'Winter Feed Rations'!G10,IF('Winter Feed Rations'!H9>0,'Winter Feed Rations'!H10,IF('Winter Feed Rations'!I9>0,'Winter Feed Rations'!I10,IF('Winter Feed Rations'!J9>0,'Winter Feed Rations'!J10,IF('Winter Feed Rations'!K9>0,'Winter Feed Rations'!K10,IF('Winter Feed Rations'!L9>0,'Winter Feed Rations'!L10,\"Custom\"))))))))&\" Ration\"","v":"Based on a 300 Head Cow Herd - Corn Silage Ration"}]
[]
[]
[null,null,null,null,null,null,"Date:",null,"September, 2025"]
[]
[]
[]
[]
[]
[null,"This guide is designed to provide you with planning information and a format for calculating costs of production of a cow calf enterprise in Manitoba.  General Manitoba Agriculture recommendations are assumed in using feed and veterinary inputs. These figures provide an economic evaluation of the livestock and estimated prices required to cover all costs.  Costs include labour, investment and depreciation, but do not include management costs, nor do they necessarily represent the average cost of production in Manitoba."]
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[null,"These budgets may be adjusted by putting in your own figures.  As a producer you are encouraged to calculate your own costs of production.  Good management is assumed in that a balanced ration is being fed, livestock are on a herd health program and handling facilities are included.  "]
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[null,"This tool is available as an Excel worksheet at: "]
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[]
["                                ",null,null,null,null,null,null,"is also available to "]
[null,"help determine machinery costs."]
[]
[null,"Note: This budget is only a guide and is not intended as an in-depth study of the cost of production of this industry. Interpretation and use of this information is the responsibility of the user.  If you need help with a budget, contact a Farm Management Specialist."]

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[null,{"$f":"\"Cow-Calf Production Costs - \"&Introduction!I10&\"\"","v":"Cow-Calf Production Costs - September, 2025"}]
[null,{"$f":"\"Based on a \"&Input!E13&\" Cow Herd\"","v":"Based on a 300 Cow Herd"}]
[]
["A.  Operating Costs",null,null,null,null,"Cost/Cow","","Total Cost",null,"Your Cost"]
[null,"1.  Feed Costs"]
[null,"   Grain and Concentrates",null,null,null,{"$f":"SUM('Winter Feed Rations'!O40:O43)+SUM('Winter Feed Rations'!O19:O22)","v":87.167000728862988},null,{"$f":"ROUND(F6*Input!$E$13,0)","v":26150}]
[null,"   Forages",null,null,null,{"$f":"SUM('Winter Feed Rations'!O33:O39)+SUM('Winter Feed Rations'!O12:O18)","v":288.77946428571431},null,{"$f":"ROUND(F7*Input!$E$13,0)","v":86634}]
[null,"   Salt & Minerals",null,null,null,{"$f":"SUM('Winter Feed Rations'!O44:O47)+SUM('Winter Feed Rations'!O23:O26)+SUM((((Pasture!G3+Pasture!G4)*0.07)/'Winter Feed Rations'!C26)*'Winter Feed Rations'!B26)+SUM((((Pasture!G3+Pasture!G4)*0.12)/'Winter Feed Rations'!C23)*'Winter Feed Rations'!B23)","v":42.089935064935062},null,{"$f":"ROUND(F8*Input!$E$13,0)","v":12627}]
[null,"   Extended Grazing Forages",null,null,null,{"$f":"IF('Extended Grazing'!G49=\"ERROR\",\"ERROR\",'Extended Grazing'!G53)","v":41.525724166666663},null,{"$f":"ROUND(F9*Input!$E$13,0)","v":12458}]
[null,"Total Feed Cost",null,null,null,{"$f":"IF('Winter Feed Rations'!H54=Pasture!G5,F6+F7+F8+F9,\"ERROR\")","v":459.562124246179},null,{"$f":"SUM(H6:H9)","v":137869}]
[]
[null,"2.  Other Operating Costs",null,null,null,""]
[null,"    Straw",null,null,null,{"$f":"'Operating '!D26*'Operating '!D25","v":70},null,{"$f":"ROUND(F13*Input!$E$13,0)","v":21000}]
[null,"    Veterinary Medicine & Supplies",null,null,null,{"$f":"'Operating '!G21","v":26.943333333333332},null,{"$f":"ROUND(F14*Input!$E$13,0)","v":8083}]
[null,"    Breeding Costs",null,null,null,{"$f":"Input!G91","v":55.91},null,{"$f":"ROUND(F15*Input!$E$13,0)","v":16773}]
[null,"    Fuel, Maintenance & Repairs",null,null,null,{"$f":"'Operating '!G48","v":40.069066666666671},null,{"$f":"ROUND(F16*Input!$E$13,0)","v":12021}]
[null,"    Utilities",null,null,null,{"$f":"'Operating '!G59","v":9.6887740000000004},null,{"$f":"ROUND(F17*Input!$E$13,0)","v":2907}]
[null,"    Marketing & Transportation",null,null,null,{"$f":"'Operating '!G93","v":39.977499999999999},null,{"$f":"ROUND(F18*Input!$E$13,0)","v":11993}]
[null,"    Death Loss",null,null,null,{"$f":"'Operating '!G97","v":62.5},null,{"$f":"ROUND(F19*Input!$E$13,0)","v":18750}]
[null,"    Manure Removal",null,null,null,{"$f":"'Operating '!G108","v":10.839635625},null,{"$f":"ROUND(F20*Input!$E$13,0)","v":3252}]
[null,"    Insurance",null,null,null,{"$f":"'Operating '!G122","v":28.59},null,{"$f":"ROUND(F21*Input!$E$13,0)","v":8577}]
[null,"    Herd Replacement",null,null,null,{"$f":"Input!E38","v":267.60000000000002},null,{"$f":"ROUND(F22*Input!$E$13,0)","v":80280}]
[null,"    Pasture Rental",null,null,null,{"$f":"Pasture!J122","v":59.375},null,{"$f":"ROUND(F23*Input!$E$13,0)","v":17813}]
[null,"    Pasture Operating",null,null,null,{"$f":"Pasture!J121","v":34.765106382978729},null,{"$f":"ROUND(F24*Input!$E$13,0)","v":10430}]
[null,"    Labour - Hired",null,null,null,{"$f":"'Operating '!G136","v":56},null,{"$f":"ROUND(F25*Input!$E$13,0)","v":16800}]
[null,"    Miscellaneous",null,null,null,{"$f":"'Operating '!G126","v":3.33},null,{"$f":"ROUND(F26*Input!$E$13,0)","v":999}]
[null,"Subtotal Operating Costs",null,null,null,{"$f":"SUM(F10:F26)","v":1225.1505402541577},null,{"$f":"SUM(H10:H26)","v":367547}]
[null,"    Operating Interest",null,null,null,{"$f":"'Operating '!G132","v":41.348800000000004},null,{"$f":"ROUND(F28*Input!$E$13,0)","v":12405}]
[null,"Total Operating Costs",null,null,null,{"$f":"F27+F28","v":1266.4993402541577},null,{"$f":"SUM(H27:H28)","v":379952}]
[]
["B.  Fixed Costs"]
[null,"    Livestock",null,null,null,{"$f":"Fixed!D12","v":135.54749288647207},null,{"$f":"ROUND(F32*Input!$E$13,0)","v":40664}]
[null,"    Buildings",null,null,null,{"$f":"Fixed!I29","v":23.958090992094107},null,{"$f":"ROUND(F33*Input!$E$13,0)","v":7187}]
[null,"    Machinery & Equipment",null,null,null,{"$f":"Fixed!I15","v":130.6642478659416},null,{"$f":"ROUND(F34*Input!$E$13,0)","v":39199}]
[null,"    Pasture Land & Fencing",null,null,null,{"$f":"IF(Pasture!J114=Input!E13,Pasture!J123,\"ERROR\")","v":69.989795414841112},null,{"$f":"ROUND(F35*Input!$E$13,0)","v":20997}]
[null,"Total Fixed Costs",null,null,null,{"$f":"SUM(F32:F35)","v":360.15962715934887},null,{"$f":"SUM(H32:H35)","v":108047}]
[]
["C. Owners -  Labour & Living",null,null,null,null,{"$f":"'Operating '!G137","v":168},null,{"$f":"ROUND(F38*Input!$E$13,0)","v":50400}]
[]
["Total Cost of Production",null,null,null,null,{"$f":"F38+F36+F29","v":1794.6589674135066},null,{"$f":"H38+H36+H29","v":538399}]
[]
[null,null,null,"Profitability and Breakeven Analysis"]
["Estimated Farmgate",null,null,null,null," Per Cow","","Total",null,"Per Acre"]
[null,"Price ($ per cwt)",null,null,null,{"$f":"Input!E24","v":640.87}]
[null,"Calf weight (lbs)",null,null,null,{"$f":"Input!E23","v":575}]
[null,"Gross Revenue  / cow",null,null,null,{"$f":"SUM((Input!E24/100)*Input!E23)*(Input!E17/100)","v":3500.7523749999996},null,{"$f":"ROUND(F46*Input!$E$13,0)","v":1050226},null,{"$f":"H46/(((Details!$J$40-'Extended Grazing'!$D$50-'Extended Grazing'!$F$50)/Input!$E$13)*Input!$E$13)","v":731.48351519297933}]
[]
[null,"Operating Expense Ratio",null,null,null,{"$f":"SUM(F29/F46)","v":0.36177918475429383}]
[]
["Marginal Returns "]
[null,"Over Feed Costs",null,null,null,{"$f":"SUM(F46-F10)","v":3041.1902507538207},null,{"$f":"ROUND(F51*Input!$E$13,0)","v":912357},null,{"$f":"H51/(((Details!$J$40-'Extended Grazing'!$D$50-'Extended Grazing'!$F$50)/Input!$E$13)*Input!$E$13)","v":635.45761147688313}]
[null,"Over Operating Costs",null,null,null,{"$f":"SUM(F46-F29)","v":2234.2530347458419},null,{"$f":"ROUND(F52*Input!$E$13,0)","v":670276},null,{"$f":"H52/(((Details!$J$40-'Extended Grazing'!$D$50-'Extended Grazing'!$F$50)/Input!$E$13)*Input!$E$13)","v":466.8479399952862}]
[null,"Over Operating & Fixed Costs",null,null,null,{"$f":"SUM(F46-F29-F36)","v":1874.093407586493},null,{"$f":"ROUND(F53*Input!$E$13,0)","v":562228},null,{"$f":"H53/(((Details!$J$40-'Extended Grazing'!$D$50-'Extended Grazing'!$F$50)/Input!$E$13)*Input!$E$13)","v":391.5923941893634}]
[null,"Over Total Costs (Net Profit)",null,null,null,{"$f":"SUM(F46-F40)","v":1706.093407586493},null,{"$f":"ROUND(F54*Input!$E$13,0)","v":511828},null,{"$f":"H54/(((Details!$J$40-'Extended Grazing'!$D$50-'Extended Grazing'!$F$50)/Input!$E$13)*Input!$E$13)","v":356.48874110352648}]
[]
[null,null,null,null,null,"Price"]
["Breakeven (Lb. weaned calf) ",null,null,null,null,"($/cwt)"]
[null,"Over Feed & Operating Costs",null,null,null,{"$f":"($F$29/(Input!$E$17/100)/(Input!$E$23/100))","v":231.85342613348428}]
[null,"Over Feed, Operating & Fixed Costs",null,null,null,{"$f":"(($F$29+$F$36)/(Input!$E$17/100)/(Input!$E$23/100))","v":297.78653865693485}]
[null,"Over Total Costs",null,null,null,{"$f":"(($F$40)/(Input!$E$17/100)/(Input!$E$23/100))","v":328.54168739835364}]
[]
[null,"Over Feed Costs",null,null,null,{"$f":"($F$10/(Input!$E$17/100)/(Input!$E$23/100))","v":84.130365994723846},null,{"$f":"($F$10/(Input!$E$24/100))","v":71.709102352455105},null,null,null,"**Ben - Do you like this 'Darren' version of B/E??  Or the revised old version above?"]
[null,"Over Operating Costs",null,null,null,{"$f":"(($F$29-$F$10)/(Input!$E$17/100)/(Input!$E$23/100))","v":147.72306013876042},null,{"$f":"(($F$29-$F$10)/(Input!$E$24/100))","v":125.91277731957787}]
[null,"Over Livestock (Fixed) Costs",null,null,null,{"$f":"(($F$32)/(Input!$E$17/100)/(Input!$E$23/100))","v":24.81418634077292},null,{"$f":"(($F$32)/(Input!$E$24/100))","v":21.150544242431707}]
[null,"Over Building (Fixed) Costs",null,null,null,{"$f":"(($F$33)/(Input!$E$17/100)/(Input!$E$23/100))","v":4.3859205477517813},null,{"$f":"(($F$33)/(Input!$E$24/100))","v":3.7383698709713529}]
[null,"Over Machinery (Fixed) Costs",null,null,null,{"$f":"(($F$34)/(Input!$E$17/100)/(Input!$E$23/100))","v":23.92022844227764},null,{"$f":"(($F$34)/(Input!$E$24/100))","v":20.388573012614355}]
[null,"Over Pasture (Fixed) Costs",null,null,null,{"$f":"(($F$35)/(Input!$E$17/100)/(Input!$E$23/100))","v":12.812777192648259},null,{"$f":"(($F$35)/(Input!$E$24/100))","v":10.921059718014748}]
[null,"Over Labour - Owner Living ",null,null,null,{"$f":"(($F$38)/(Input!$E$17/100)/(Input!$E$23/100))","v":30.755148741418765},null,{"$f":"($F$38/(Input!$E$24/100))","v":26.214364847785045}]
[null,"Over Total Costs",null,null,null,{"$f":"(($F$40)/(Input!$E$17/100)/(Input!$E$23/100))","v":328.54168739835364},null,{"$f":"($F$40/(Input!$E$24/100))","v":280.03479136385022}]
[]
["Estimated Return on Investment (ROI)",null,null,null,null,{"$f":"(F46-F40)/F40","v":0.95065047931939073}]
["Estimated Return on Asset (ROA)",null,null,null,null,{"$f":"((F46-F29)-F38-Fixed!I27-Fixed!I13-Fixed!I41)/(SUM(Details!E12:E17)/Input!E13)","v":0.20313896504531284}]
[]
["Cost Summary Per Cow Per Day"]
[]
[null,{"$f":"\"Summer grazing (based on \"&Pasture!G3&\" days)\"","v":"Summer grazing (based on 135 days)"},null,null,null,{"$f":"SUM((F35+F23+F24)/Pasture!G3)","v":1.2157770503542211}]
[null,{"$f":"\"Extended grazing (based on \"&Pasture!G4&\" days)\"","v":"Extended grazing (based on 35 days)"},null,null,null,{"$f":"IF('Extended Grazing'!G54=\"\",0,'Extended Grazing'!G54)","v":1.1864492619047617}]
[null,{"$f":"\"Winter feed (based on \"&Pasture!G5&\" days)\"","v":"Winter feed (based on 195 days)"},null,null,null,{"$f":"'Winter Feed Rations'!K54+((Input!G46+Input!G53)/Pasture!G5)","v":2.1521913290790846}]
[null,{"$f":"\"Yardage (based on \"&Pasture!G5+Pasture!G4&\" days)\"","v":"Yardage (based on 230 days)"},null,null,null,{"$f":"((H13+(Input!G59*Input!E13)+('Operating '!G118*Input!E13)+((H27-H14-H15-H18-H19-H22-H23-H24)/2*('Operating '!E131/100))+(H26*((Pasture!G4+Pasture!G5)/365))+H16+H17+(H20)+H33+H34+((H25+H38)*0.625))/(Input!E13))/(Pasture!G5+Pasture!G4)","v":1.9953637768016677}]
[null,{"$f":"\"Total Overwinter Costs (based on \"&Pasture!G5+Pasture!G4&\" days)\"","v":"Total Overwinter Costs (based on 230 days)"},null,null,null,{"$f":"SUM(((F78*Pasture!G5)+(F79*(Pasture!G5+Pasture!G4))+(F77*Pasture!G4))/(Pasture!G4+Pasture!G5))","v":4.0005943565281381}]
[]
[null,"Note: This budget is only a guide and is not intended to be an in-depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user. No liability for decisions based on this publication is assumed. "]

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[null,{"$f":"\"Cow-Calf Standardized Operating Statement - \"&Introduction!I10&\"\"","v":"Cow-Calf Standardized Operating Statement - September, 2025"}]
[null,{"$f":"\"Based on a \"&Input!E13&\" Cow Herd\"","v":"Based on a 300 Cow Herd"}]
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[null,null,null,null,null,"Per Cow","",null,"Total",null,"Your Farm"]
[" =","Revenue",null,null,null,{"$f":"Summary!F46","v":3500.7523749999996},null,null,{"$f":"Summary!H46","v":1050226}]
[{"$f":"\" -\"","v":" -"},"Cost of Goods Sold (CoGS)"]
[null,null,null,"   Grain and Concentrates",null,{"$f":"SUM('Winter Feed Rations'!O40:O43)+SUM('Winter Feed Rations'!O19:O22)","v":87.167000728862988},{"$f":"SUM(F7/$F$5)","v":2.4899504846829675E-2},null,{"$f":"ROUND(F7*Input!$E$13,0)","v":26150}]
[null,null,null,"   Forages",null,{"$f":"SUM('Winter Feed Rations'!O33:O39)+SUM('Winter Feed Rations'!O12:O18)","v":288.77946428571431},8.2490685815992434E-2,null,{"$f":"ROUND(F8*Input!$E$13,0)","v":86634}]
[null,null,null,"   Salt & Minerals",null,{"$f":"SUM('Winter Feed Rations'!O44:O47)+SUM('Winter Feed Rations'!O23:O26)+SUM((((Pasture!G3+Pasture!G4)*0.07)/'Winter Feed Rations'!C26)*'Winter Feed Rations'!B26)+SUM((((Pasture!G3+Pasture!G4)*0.12)/'Winter Feed Rations'!C23)*'Winter Feed Rations'!B23)","v":42.089935064935062},1.2023111193328854E-2,null,{"$f":"ROUND(F9*Input!$E$13,0)","v":12627}]
[null,null,null,"   Extended Grazing Forages",null,{"$f":"IF('Extended Grazing'!G49=\"ERROR\",\"ERROR\",'Extended Grazing'!G53)","v":41.525724166666663},1.1861942725002555E-2,null,{"$f":"ROUND(F10*Input!$E$13,0)","v":12458}]
[null,null,null,"    Pasture Operating",null,{"$f":"Pasture!J121","v":34.765106382978729},9.9307527808157898E-3,null,{"$f":"ROUND(F11*Input!$E$13,0)","v":10430}]
[null,null,null,"    Straw",null,{"$f":"'Operating '!D26*'Operating '!D25","v":70},1.9995701638279975E-2,null,{"$f":"ROUND(F12*Input!$E$13,0)","v":21000}]
[null,null,null,"    Veterinary Medicine & Supplies",null,{"$f":"'Operating '!G21","v":26.943333333333332},7.6964407782008099E-3,null,{"$f":"ROUND(F13*Input!$E$13,0)","v":8083}]
[null,null,null,"    Death Loss",null,{"$f":"'Operating '!G97","v":62.5},{"$f":"SUM(F14/$F$5)","v":1.7853305034178549E-2},null,{"$f":"ROUND(F14*Input!$E$13,0)","v":18750}]
[null,null,null,"    Herd Replacement",null,{"$f":"Input!E38","v":267.60000000000002},{"$f":"SUM(F15/$F$5)","v":7.6440710834338871E-2},null,{"$f":"ROUND(F15*Input!$E$13,0)","v":80280}]
[null,null,null,"    Breeding Costs",null,{"$f":"Input!G91","v":55.91},1.5970852551374762E-2,null,{"$f":"ROUND(F16*Input!$E$13,0)","v":16773}]
[null,null,null,"    Manure Removal",null,{"$f":"'Operating '!G108","v":10.839635625},3.096373140359578E-3,null,{"$f":"ROUND(F17*Input!$E$13,0)","v":3252}]
[null,null,null,null,null,{"$f":"SUM(F7:F17)","v":988.12019958749113},0.28225938133870188,null,{"$f":"SUM(I7:I17)","v":296437}]
[]
[" =","Gross Margin (GM)",null,null,null,{"$f":"SUM(F5-F18)","v":2512.6321754125083},{"$f":"SUM(F20/$F$5)","v":0.71774061866129812},null,{"$f":"SUM(I5-I18)","v":753789}]
[]
[{"$f":"\" -\"","v":" -"}," Direct Operating Expenses (DOE)"]
[null,null,null,"    Labour - Hired",null,{"$f":"'Operating '!G136","v":56},{"$f":"SUM(F23/$F$5)","v":1.5996561310623977E-2},null,{"$f":"ROUND(F23*Input!$E$13,0)","v":16800}]
[null,null,null,"Owners -  Labour & Living",null,{"$f":"'Operating '!G137","v":168},4.7989683931871939E-2,null,{"$f":"ROUND(F24*Input!$E$13,0)","v":50400}]
[null,null,null,"    Fuel, Maintenance & Repairs",null,{"$f":"'Operating '!G48","v":40.069066666666671},1.1445844314157376E-2,null,{"$f":"ROUND(F25*Input!$E$13,0)","v":12021}]
[null,null,null,"    Utilities",null,{"$f":"'Operating '!G59","v":9.6887740000000004},2.7676262020674917E-3,null,{"$f":"ROUND(F26*Input!$E$13,0)","v":2907}]
[null,null,null,"    Marketing & Transportation",null,{"$f":"'Operating '!G93","v":39.977499999999999},1.1419688032061967E-2,null,{"$f":"ROUND(F27*Input!$E$13,0)","v":11993}]
[null,null,null,null,null,{"$f":"SUM(F23:F27)","v":313.73534066666673},8.9619403790782759E-2,null,{"$f":"SUM(I23:I27)","v":94121}]
[]
[" =","Contribution Margin (CM)",null,null,null,{"$f":"SUM(F20-F28)","v":2198.8968347458417},0.62812121487051542,null,{"$f":"SUM(I20-I28)","v":659668}]
[]
[{"$f":"\" -\"","v":" -"},"Operating Overheads (OH)"]
[null,null,null,"    Insurance",null,{"$f":"'Operating '!G122","v":28.59},8.1668158548346345E-3,null,{"$f":"ROUND(F33*Input!$E$13,0)","v":8577}]
[null,null,null,"    Miscellaneous",null,{"$f":"'Operating '!G126","v":3.33},9.5122409222103308E-4,null,{"$f":"ROUND(F34*Input!$E$13,0)","v":999}]
[null,null,null,null,null,{"$f":"SUM(F33:F34)","v":31.92},9.1180399470556679E-3,null,{"$f":"SUM(I33:I34)","v":9576}]
[]
[" =","Earnings Before Interest Taxes Depreciation Amortization Rent (EBITDAR) or Operating Income"]
[null,"EBITDAR",null,null,null,{"$f":"SUM(F30-F35)","v":2166.9768347458416},{"$f":"SUM(F38/$F$5)","v":0.61900317492345969},null,{"$f":"SUM(I30-I35)","v":650092}]
[]
[{"$f":"\" -\"","v":" -"},"Cost of Capital (CoC) or Depreciation/Amortization/Lease/Rent"]
[null,null,null,"Owned Cows Amortization Costs",null,{"$f":"-CUMPRINC(Fixed!C9,Fixed!D9,Fixed!D4*Fixed!D6,1,Fixed!D9,0)/Fixed!D9","v":107.14285714285715},{"$f":"SUM(F41/$F$5)","v":3.0605665772877513E-2},null,{"$f":"ROUND(F41*Input!$E$13,0)","v":32143}]
[null,null,null,"  Owned Cows Opportunity Cost",null,{"$f":"Fixed!D11","v":0},0,null,{"$f":"ROUND(F42*Input!$E$13,0)","v":0}]
[null,null,null,"Pasture & Fencing Depreciation Costs",null,{"$f":"Pasture!J135","v":9.3810638297872373},2.6797279055726523E-3,null,{"$f":"ROUND(F43*Input!$E$13,0)","v":2814}]
[null,null,null,"Pasture & Fencing Amortization Costs",null,{"$f":"Pasture!J132","v":34.253799392097271},9.7846964660267561E-3,null,{"$f":"ROUND(F44*Input!$E$13,0)","v":10276}]
[null,null,null,"Pasture & Fencing Opportunity Costs",null,{"$f":"Pasture!J145","v":0},0,null,{"$f":"ROUND(F45*Input!$E$13,0)","v":0}]
[null,null,null,"    Pasture Rental",null,{"$f":"Pasture!J122","v":59.375},{"$f":"SUM(F46/$F$5)","v":1.696063978246962E-2},null,{"$f":"ROUND(F46*Input!$E$13,0)","v":17813}]
[null,null,null,"  Building Depreciation Cost",null,{"$f":"Fixed!I27","v":14.280000000000001},4.0791231342091148E-3,null,{"$f":"ROUND(F47*Input!$E$13,0)","v":4284}]
[null,null,null," Building Amortization Costs ",null,{"$f":"-CUMPRINC(Fixed!H25,Fixed!I25,Fixed!I18*Fixed!I22,1,Fixed!I25,0)/Fixed!I25","v":7.65},2.1852445361834542E-3,null,{"$f":"ROUND(F48*Input!$E$13,0)","v":2295}]
[null,null,null," Building Opportunity Costs",null,{"$f":"Fixed!I28","v":0},0,null,{"$f":"ROUND(F49*Input!$E$13,0)","v":0}]
[null,null,null,"    Machinery & Eq. Depreciation Costs",null,{"$f":"Fixed!I13","v":90},2.570875924921711E-2,null,{"$f":"ROUND(F50*Input!$E$13,0)","v":27000}]
[null,null,null,"    Machinery & Eq. Amortization Costs",null,{"$f":"-CUMPRINC(Fixed!H11,Fixed!I11,Fixed!I4*Fixed!I8,1,Fixed!I11,0)/Fixed!I11","v":32.142857142857132},9.1816997318632503E-3,null,{"$f":"ROUND(F51*Input!$E$13,0)","v":9643}]
[null,null,null,"Machinery & Eq. Opportunity Costs",null,{"$f":"Fixed!I14","v":0},0,null,{"$f":"ROUND(F52*Input!$E$13,0)","v":0}]
[null,null,null,null,null,{"$f":"SUM(F41:F51)","v":354.22557750759881},0.10118555657841947,null,{"$f":"SUM(I41:I51)","v":106268}]
[]
[" =","Earnings Before Interest Taxes (EBIT)",null,null,null,{"$f":"SUM(F38-F53)","v":1812.7512572382429},0.51781761834504025,null,{"$f":"SUM(I38-I53)","v":543824}]
[]
[{"$f":"\" -\"","v":" -"},"Interest Expenses"]
[null,null,null,"    Operating Interest",null,{"$f":"'Operating '!G132","v":41.348800000000004},{"$f":"SUM(F58/$F$5)","v":1.1811403827155871E-2},null,{"$f":"ROUND(F58*Input!$E$13,0)","v":12405}]
[null,null,null,"  Owned Cows Interest Cost",null,{"$f":"-CUMIPMT(Fixed!C9,Fixed!D9,Fixed!D4*Fixed!D6,1,Fixed!D9,0)/Fixed!D9","v":28.404635743614904},8.1138660210478067E-3,null,{"$f":"ROUND(F59*Input!$E$13,0)","v":8521}]
[null,null,null,"Pasture & Fencing Interest Costs",null,{"$f":"Pasture!J140","v":26.35493219295661},7.5283622975351443E-3,null,{"$f":"ROUND(F60*Input!$E$13,0)","v":7906}]
[null,null,null," Building Interest Cost ",null,{"$f":"-CUMIPMT(Fixed!H25,Fixed!I25,Fixed!I18*Fixed!I22,1,Fixed!I25,0)/Fixed!I25","v":2.0280909920941061},5.793300339028139E-4,null,{"$f":"ROUND(F61*Input!$E$13,0)","v":608}]
[null,null,null,"    Machinery & Equipment Interest Costs",null,{"$f":"-CUMIPMT(Fixed!H11,Fixed!I11,Fixed!I4*Fixed!I8,1,Fixed!I11,0)/Fixed!I11","v":8.5213907230844743},2.4341598063143425E-3,null,{"$f":"ROUND(F62*Input!$E$13,0)","v":2556}]
[null,null,null,null,null,{"$f":"SUM(F58:F62)","v":106.65784965175011},3.0467121985955983E-2,null,{"$f":"SUM(I58:I62)","v":31996}]
[]
[" =","Earnings Before Taxes (EBT)",null,null,null,{"$f":"SUM(F55-F63)","v":1706.0934075864927},0.48735049635908423,null,{"$f":"SUM(I55-I63)","v":511828}]
[]
[]
[null,"Note: This budget is only a guide and is not intended to be an in-depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user. No liability for decisions based on this publication is assumed. "]

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[null,null,null,null,""]

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[null,null,null,null,""]

{"sheet":"Risk Analysis","index":5,"n_rows":109,"n_cols":13,"rows_kept":109,"cut":false,"hidden":false,"merged":[[108,0,109,9],[78,1,78,10],[0,0,0,10],[67,0,67,10],[69,3,69,7]]}
["Risk & Sensitivity Analysis (Stress Test)"]
["A.  Operating Costs",null,null,null,"***Hide***"]
[null,"Feed cost",{"$f":"Summary!F10","v":459.562124246179}]
[null,"Other Operating Costs",{"$f":"Summary!F29-Summary!F10","v":806.93721600797869}]
[null,"Subtotal",{"$f":"SUM(C3:C4)","v":1266.4993402541577}]
["B.  Fixed Costs",null,{"$f":"Summary!F36","v":360.15962715934887}]
["C.  Labour",null,{"$f":"Summary!F38","v":168}]
["Total Costs",null,{"$f":"SUM(C5:C7)","v":1794.6589674135066}]
[]
[null,"Calf Crop %",{"$f":"Input!E17","v":95}]
[null,"Calf weight (lbs)",{"$f":"Summary!F45","v":575}]
[]
["Estimated Farmgate"]
[null,"Price ($ per cwt)",{"$f":"Input!E24","v":640.87}]
[]
[]
[null,"Percent Operating Cost Change",null,null,null,"Percent Sale Price Change"]
[null,"Percent Weaning Weight Change",null,null,null,"Percent Calf Crop Change",null,"?? Any point in this included??"]
[]
[]
[null,null,"Percent",null,null,"Change  from",null,"Change in",null,"Change in"]
[null,null," Change","Per Head",null,"Baseline Value",null,"Profit/Cow",null,"Total Profit"]
[]
[null," Operating Costs",-0.05,{"$f":"SUM(C5*(1+C24))","v":1203.1743732414498},null,{"$f":"SUM(D24-C5)","v":-63.32496701270793},null,{"$f":"-SUM(D24-C5)","v":63.32496701270793},null,{"$f":"SUM(H24*Input!$E$13)","v":18997.490103812379}]
[null,"Sale Price ($ per cwt)",0.05,{"$f":"SUM(C14*(1+C25))","v":672.9135},null,{"$f":"SUM(D25-C14)","v":32.043499999999995},null,{"$f":"SUM((D25-C14)/100)*C11","v":184.25012499999997},null,{"$f":"SUM(H25*Input!$E$13)","v":55275.037499999991}]
[null," Calf Weaning Weight (lbs)",0.05,{"$f":"SUM(C11+(C11*C26))","v":603.75},null,{"$f":"SUM(D26-C11)","v":28.75},null,{"$f":"SUM(D26-C11)*(C14/100)","v":184.250125},null,{"$f":"SUM(H26*Input!$E$13)","v":55275.037499999999}]
[null," Calf Crop %",0.01,{"$f":"SUM(C10+(C27*100))","v":96},null,{"$f":"SUM(D27-C10)","v":1},null,{"$f":"(($C$11/100)*$C$14*(($D$27-C10)/100))","v":36.850025000000002},null,{"$f":"SUM(H27*Input!$E$13)","v":11055.007500000002}]
[null,null,null,null,null,null,null,{"$f":"SUM(H24:H27)","v":468.67524201270788},null,{"$f":"SUM(J24:J27)","v":140602.57260381238}]
[]
[null,"Gross Revenue / Cow",{"$f":"(($D$26/100)*$D$25*($D$27/100))","v":3900.2066459999996},null,{"$f":"SUM(C34-Summary!F46)","v":399.45427100000006},null,null,"**if we add these two lines here, we can delete the rest below??"]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM($C$34-$D$24-$C$6-$C$7)","v":2168.872645599201},null,{"$f":"SUM(C38-Summary!F54)","v":462.77923801270799},null,null,"**or do we even need these line or the stuff below??"]
[]
[{"$f":"\"Stress Test Scenario = Market Price \"&IF(C25<0,\"Down\",\"Up\")&\" \"&ABS(C25*100)&\"%, Calf Crop \"&IF(C27<0,\"Down\",\"Up\")&\" \"&ABS(C27*100)&\"% and Calf Weight \"&IF(C26<0,\"Down\",\"Up\")&\" \"&ABS(C26*100)&\"%\"","v":"Stress Test Scenario = Market Price Up 5%, Calf Crop Up 1% and Calf Weight Up 5%"}]
[null,"Gross Revenue / Cow",{"$f":"(($D$26/100)*$D$25*($D$27/100))","v":3900.2066459999996},null,{"$f":"SUM(C34-Summary!F46)","v":399.45427100000006}]
[null,"Marginal Returns "]
[null,"   Over Operating Costs",{"$f":"SUM(C34-D24)","v":2697.0322727585499},null,{"$f":"SUM(C36-Summary!F52)","v":462.77923801270799}]
[null,"   Over Operating & Fixed Costs",{"$f":"SUM(C34-C6-D24)","v":2336.872645599201},null,{"$f":"SUM(C37-Summary!F53)","v":462.77923801270799}]
[null,"   Over Total Costs (Net Profit)",{"$f":"SUM($C$34-$D$24-$C$6-$C$7)","v":2168.872645599201},null,{"$f":"SUM(C38-Summary!F54)","v":462.77923801270799}]
[]
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["Estimated Breakeven Canadian Dollar Analysis",null,null,null,null,null,null,null,null,null,null,null,"hide???"]
[]
[null,null,null,{"$f":"\"Est. Market Price ($/cwt Cdn) @ \"&TEXT(Input!E22,\"0.0000\")&\" Cdn per USD\"","v":"Est. Market Price ($/cwt Cdn) @ 0.8200 Cdn per USD"}]
[null,null,null,{"$f":"SUM($F$71-10)","v":630.87},{"$f":"SUM($F$71-5)","v":635.87},{"$f":"Input!E24","v":640.87},{"$f":"SUM($F$71+5)","v":645.87},{"$f":"SUM($F$71+10)","v":650.87}]
["Breakeven CDN Dollar ($1 Cdn = $ USD)"]
[null,"Operating Costs",null,{"$f":"SUM((D71/100)*Input!$E$23*Input!$E$22)/Summary!$F$29","v":2.3486408207706408},{"$f":"SUM((E71/100)*Input!$E$23*Input!$E$22)/Summary!$F$29","v":2.367255121821338},{"$f":"SUM((F71/100)*Input!$E$23*Input!$E$22)/Summary!$F$29","v":2.3858694228720343},{"$f":"SUM((G71/100)*Input!$E$23*Input!$E$22)/Summary!$F$29","v":2.4044837239227315},{"$f":"SUM((H71/100)*Input!$E$23*Input!$E$22)/Summary!$F$29","v":2.4230980249734286}]
[null,"Operating & Labour Costs",null,{"$f":"SUM((D71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$29+Summary!$F$38)","v":2.0735820272130505},{"$f":"SUM((E71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$29+Summary!$F$38)","v":2.0900163324361003},{"$f":"SUM((F71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$29+Summary!$F$38)","v":2.1064506376591492},{"$f":"SUM((G71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$29+Summary!$F$38)","v":2.122884942882199},{"$f":"SUM((H71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$29+Summary!$F$38)","v":2.1393192481052488}]
[null,"Operating, Fixed & Labour Costs",null,{"$f":"SUM((D71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$40)","v":1.6574469601246722},{"$f":"SUM((E71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$40)","v":1.6705831606107049},{"$f":"SUM((F71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$40)","v":1.6837193610967371},{"$f":"SUM((G71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$40)","v":1.6968555615827698},{"$f":"SUM((H71/100)*Input!$E$23*Input!$E$22)/(Summary!$F$40)","v":1.7099917620688025}]
[]
[{"$f":"\"Breakeven Canadian Dollar = (Est. Market Price ($/lb) x Calf Wt. (lbs) x $ Cdn per USD) / Cost    (eg. ($\"&TEXT(F71/100,\"0.0000\")&\" x \"&ROUND(Input!E23,0)&\" lbs x $\"&TEXT(Input!E22,\"0.0000\")&\") / $\"&TEXT(Summary!F40,\"0.00\")&\") = $\"&TEXT(F75,\"0.0000\")&\")\"","v":"Breakeven Canadian Dollar = (Est. Market Price ($/lb) x Calf Wt. (lbs) x $ Cdn per USD) / Cost    (eg. ($6.4087 x 575 lbs x $0.8200) / $1794.66) = $1.6837)"}]
[]
[null,"Risk Management Analysis"]
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[]
["Note: This budget is only a guide and is not intended as an in-depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user."]

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["Cow-Calf Production Costs - Herd Input"]
[]
["Assumptions"]
["1.  This budget outlines the cost of production for a cow-calf operation."]
["2.  Buildings and equipment are valued at new cost."]
["3.  All feed is purchased."]
["4.  Manure removal is contracted out."]
["5.  Replacement heifers are valued at fair market value"]
[{"$f":"\"6.  This budget assumes an average weaning weight of \"&Input!E23&\" lbs. (steer calves \"&E18&\" lbs and heifer calves \"&E20&\" lbs.)\"","v":"6.  This budget assumes an average weaning weight of 575 lbs. (steer calves 600 lbs and heifer calves 550 lbs.)"}]
[]
["Cow-Calf Production Costs - Herd Profile"]
[null,null,null,null,"Total"]
["Number of Cows",null,null,null,300,"head"]
["Average Cow Weight",null,null,null,1350,"lbs"]
["Number of Bulls",null,null,null,{"$f":"IF(E13<151,E13/30,IF(E13<241,(E13/30)+1,(E13/30)+2))","v":12},"bulls"]
[]
["Calf Crop",null,null,null,95,"%"]
["Steer Calf Weight",null,null,null,600,"lbs"]
["Steer Calf Market Price",null,null,null,660,"/cwt"]
["Heifer Calf Weight",null,null,null,550,"lbs"]
["Heifer Calf Market Price",null,null,null,620,"/cwt"]
["$1 Canadian Dollar",null,null,{"$f":"\"($\"&TEXT(1/E22,\"#.####\")&\" CDN )\"","v":"($1.2195 CDN )"},0.82,"/ $1 USD"]
["Average Calf Weight",null,null,null,{"$f":"AVERAGE(E18,E20)","v":575},"lbs"]
["Weighted Average Calf Market Price",null,null,null,{"$f":"ROUND((((E19*(E18/100))+(E21*(E20/100)))/2)/(E23/100),2)","v":640.87},"/cwt"]
[]
["Cow-Calf Production Costs - Herd Replacement"]
["Herd Replacement  (Cows)"]
["Average Value/Cow",null,null,null,5000,{"$f":"\"(bred cow to steer calf price ratio = \"&TEXT((E28/(E18*(E19/100))),\"#.##\")&\")\"","v":"(bred cow to steer calf price ratio = 1.26)"}]
[null,null,null,null,null,null,null,null,{"$f":"\"   (bred cow to steer calf price ratio range is often 1.1 to 1.5 = estimated cow value range of $\"&TEXT(1.1*(($E$18*($E$19/100))),\"#,###\")&\" to $\"&TEXT(1.5*(($E$18*($E$19/100))),\"#,###\")&\")\"","v":"   (bred cow to steer calf price ratio range is often 1.1 to 1.5 = estimated cow value range of $4,356 to $5,940)"}]
["Cull Cow Market Price",null,null,null,220,"/cwt"]
["Cow Mortality Rate",null,null,null,1.25,"%"]
[]
["Herd Replacement (Cows)"]
[null,"Replacement Cost/Heifer",null,null,5200]
[null,"Cull Cow Market Value",null,"-",{"$f":"SUM(E14/100)*E30","v":2970}]
[null,null,null,null,{"$f":"\"(\"&E14&\"lb cow / 100 x $\"&E30&\"/cwt cull price = $\"&TEXT(E35,\"0.00\")&\")\"","v":"(1350lb cow / 100 x $220/cwt cull price = $2970.00)"}]
[null,"Cow replacement rate (%)",null,"x",12]
[null,null,null,"=",{"$f":"ROUND((E34-E35)*(E37),2)/100","v":267.60000000000002},"/cow"]
[]
["Cow-Calf Production Costs - Breeding"]
["Breeding Costs",null,null,null,null,null,"Cost Per Cow"]
[" Feed for Bulls"]
["      Hay","Good Quality (tons/yr)",null,null,4]
[null,"Hay Price ($/ton)",null,"x",{"$f":"'Winter Feed Rations'!B13","v":120}]
[null,"Number of Bulls",null,"x",{"$f":"Input!E15","v":12}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND(((E43*E44)*E45)/E46,2)","v":19.2}]
[]
["      Barley","Per Bull (lbs/day)",null,null,7]
[null,"Days/Year on Barley",null,"x",120]
[null,"Pounds per bushel",null,"÷",48]
[null,"Barley Price ($/bu)",null,"x",{"$f":"'Winter Feed Rations'!B19","v":4.5}]
[null,"Number of Bulls",null,"x",{"$f":"Input!E15","v":12}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND(((E48*E49/E50)*(E51)*E52)/E53,2)","v":3.15}]
[null,null,null,null,null," = Total",{"$f":"ROUND(G46+G53,2)","v":22.35}]
[" Straw for Bulls"]
[null,"Number of Tons/Bull/Year",null,null,1,"tons/bull/year"]
[null,"Hay Price ($/ton)",null,"x",{"$f":"'Operating '!D25","v":70},"/ton"]
[null,"Number of Bulls",null,"x",{"$f":"Input!E15","v":12},"bulls"]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND((Input!E56*'Operating '!D25*Input!E15)/Input!E13,2)","v":2.8}]
[" Vet & Medicine for Bulls"]
[null,"Semen Test",null,null,65]
[null,"Health Management Costs ",null,"+",10]
[null,"Number of Bulls",null,"x",{"$f":"Input!E15","v":12},"bulls"]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND(((E61+E62)*E63)/E64,2)","v":3}]
[" Herd Replacement  (Bulls)"]
[null,"Original Cost/Bull",null,null,6000]
[null,"Price Received/Cull Bull",null,"-",4700]
[null,"Bull Replacement Rate (%)",null,"x",25]
[null,"Number of Bulls",null,"x",{"$f":"Input!E15","v":12},"bulls"]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND(((E66-E67)*E68)*E69/E70,2)/100","v":13}]
[" Investment in Bulls"]
[null,"Original Cost/Bull",null,null,{"$f":"Input!E66","v":6000}]
[null,"Price Received/Cull Bull",null,"+",{"$f":"Input!E67","v":4700}]
[null,"Average - charged on 1/2 ",null,"÷",2]
[null,"Investment Rate  ",null,"x",3.5]
[null,"Number of Bulls",null,"x",{"$f":"Input!E15","v":12}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND((((E72+E73)/E74)*E75)*E76/E77,2)/100","v":7.49}]
[" Pasture Costs for Bulls"]
[null,"Pasture Cost ($/season)",null,null,{"$f":"Pasture!E92","v":181.70757063273311},"/bull pasture cost"]
[null,"Number of Bulls",null,"x",{"$f":"Input!E15","v":12},"bulls"]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND((E79*E80)/E81,2)","v":7.27}]
[" Other Breeding Alternatives"]
["    Artificial Insemination"]
[null,"Cost/Cow or Heifer Exposed",null,null,0]
[null,"Number Inseminated",null,"x",0]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND((E84*E85)/E86,2)","v":0}]
["   Community Pasture"]
[null,"Cost/Cow or Heifer Exposed",null,null,0]
[null,"Number of Cows placed in Pasture",null,null,0]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND((E88*E89)/E90,2)","v":0}]
[null,null,null,null,null," = Total",{"$f":"ROUND(G54+G59+G64+G70+G77+G81+G86+G90,2)","v":55.91}]
[]
["Cow-Calf Production Costs - Facilities"]
[]
["   Waterers",null,"Cows per waterer",null,100]
[null,null,"Cost per waterer",null,2000," = Total",{"$f":"ROUNDUP((E13+E15)/E95,0)*E96","v":8000}]
[]
["   Windbreak Fence",null,"Feet per Cow",null,1.5]
[null,null,"Cost per Foot",null,30," = Total",{"$f":"ROUNDUP(($E$13+$E$15)*E98,1)*E99","v":14040}]
[]
["   Feedlot Fence/Bunk",null,"Feet per Cow",null,2]
[null,null,"Cost per Foot",null,15," = Total",{"$f":"ROUNDUP(($E$13+$E$15)*E101,1)*E102","v":9360}]
[]
["   Calf Shelters",null,"Calves per shelter",null,50]
[null,null,"Cost per shelter",null,3500," = Total",{"$f":"ROUNDUP(($E$13+$E$15)/E104,1)*E105","v":22050}]

{"sheet":"Operating ","index":7,"n_rows":138,"n_cols":7,"rows_kept":138,"cut":false,"hidden":false,"merged":[[0,0,0,7]]}
["Cow-Calf Production Costs - Operating"]
[]
["Veterinary Medicine & Supplies"]
["     Calf Medication",null,null,null,null,null,"Cost Per Cow"]
["        Blackleg (8 way vaccine)",null,null,1,{"$f":"\"/head  x \"&Input!E17&\"% calf crop = \"","v":"/head  x 95% calf crop = "},null,{"$f":"SUM(D5*(Input!E17/100))","v":0.95}]
["        Tags (CCIA & ID)",null,null,4.8,{"$f":"\"/head  x \"&Input!E17&\"% calf crop = \"","v":"/head  x 95% calf crop = "},null,{"$f":"SUM(D6*(Input!E17/100))","v":4.5599999999999996}]
["     Cow Medication"]
["         5-Way fetal protection",null,null,null,null,null,5]
["        Scourguard",null,null,null,null,null,5]
["        Internal/external parasite control, antibiotics, etc.",null,null,null,null,null,4]
["        Vitamin A & D",null,null,null,null,null,0.5]
["     Herd Health Program"]
["        Professional Services",null,null,8,"hours @"]
["            Rate",null,"x",240,"/hour"]
[null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",null,{"$f":"SUM(D13*D14)/Input!E13","v":6.4}]
["        Transportation",null,null,null,""]
["            Total Kilometers (round trip)",null,null,80,"km "]
["            Rate",null,"x",1,"/km"]
["            Number of yearly visits",null,null,2]
[null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",null,{"$f":"SUM(D17*D18*D19)/Input!E13","v":0.53333333333333333}]
[null,null,null,null,null," = Total",{"$f":"SUM(G20+G15+G11+G10+G9+G8+G6+G5)","v":26.943333333333332}]
[]
["Other Operating Costs"]
["Straw"]
["  Cost ($/Ton)",null,null,70]
["  Number of Tons/Cow/Year",null,null,1]
[]
["Fuel, Oil, Repairs & Maintenance"]
[" Machinery Fuel Cost",null,null,null,null,null,"Cost Per Cow"]
["  Tractor with Loader PTO hp",null,null,null,120]
["  Average HP required",null,null,"÷",2.5]
["  Litres fuel / Hour / HP",null,null,"x",0.1665576]
["  Tractor Hours Per Day (avg)",null,null,"x",3]
["  Diesel Fuel Cost / litre",null,null,"x",1.2]
["  Days on feed",null,null,"x",{"$f":"IF(Pasture!G10=365,Pasture!G5-Pasture!G7,\"ERROR\")","v":195}]
["  Annual fuel cost",null,null,null,{"$f":"IF(E35=\"ERROR\",\"ERROR\",ROUND(((E30/E31)*E32*E33*E34*E35),2))","v":5612.32}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"IF(E35=\"ERROR\",\"ERROR\",SUM(E36/E37))","v":18.707733333333334}]
[" Machinery repair & maintenance"]
["  Machinery capital cost",null,null,null,{"$f":"SUM(Fixed!J48:J63)","v":337500}]
["  Machinery Repair (% of investment cost)",null,null,"x",1.2,"%"]
["  Oil, repairs & maintenance",null,null,"=",{"$f":"SUM(E39*(E40/100))","v":4050}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"SUM(E41/E42)","v":13.5}]
[" Building repair & maintenance"]
["  Building capital cost",null,null,null,{"$f":"SUM(Fixed!E48:E63)","v":107200}]
["  Building  maintenance (% of inv.cost)",null,null,"x",2.2000000000000002]
["  Repairs & maintenance",null,null,"=",{"$f":"SUM(E44*(E45/100))","v":2358.4}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"SUM(E46/E47)","v":7.8613333333333335}]
[null,null,null,null,null," = Total",{"$f":"IF(G37=\"ERROR\",\"ERROR\",SUM(G47+G42+G37))","v":40.069066666666671}]
[]
["Other Operating Costs"]
["  Utilities",null,null,null,null,null,"Cost Per Cow"]
["          Hydro",null," Rate ($/kWh)",null,9.5869999999999997E-2]
[null,25,"kWh per cow ","=",{"$f":"SUM(B53*Input!E13*E52)","v":719.02499999999998}]
[null,{"$f":"ROUNDUP((Input!E13+Input!E15)/Input!E95,0)","v":4},"1000 watt waterer",null,{"$f":"SUM(B54*18)*(Pasture!G4+Pasture!G5)*E52","v":1587.6071999999999}]
[null,null,null,"Total Hydro     = ",{"$f":"SUM(E53:E54)","v":2306.6322}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"IF(E54=\"ERROR\",\"ERROR\",SUM(E55/E56))","v":7.6887740000000004}]
["        Telephone",null,null,null,600]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"IF(E56=\"ERROR\",\"ERROR\",SUM(E57/E58))","v":2}]
[null,null,null,null,null," = Total",{"$f":"SUM(G58+G56)","v":9.6887740000000004}]
[]
["Marketing & Transportation",null,null,null,null,null,"Cost Per Cow"]
[" Trucking"]
["   Calves:","Number marketed per year",null,null,{"$f":"ROUND(Input!E13*Input!E17/100,0)","v":285}]
[null,"Truck Capacity (lbs/load)",null,null,54000]
[null,"Number of head per load - calves",null,null,{"$f":"E64/Input!E23","v":93.913043478260875}]
[null,"Loads",null,"=",{"$f":"ROUNDUP(('Operating '!E63)/'Operating '!E65,0)","v":4}]
[null,"Distance (miles)",null,"x",75]
[null,"Rate / Loaded Mile",null,"x",7]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"SUM(E67*E68*E66)/E69","v":7}]
[]
["   Cull cows:","Number per year",null,null,{"$f":"ROUND(Input!E13*Input!E37/100,0)","v":36}]
[null,"Number cows died",null,"-",{"$f":"ROUND(Input!E13*Input!E31/100,0)","v":4}]
[null,"Number of head per load - cull cows",null,null,{"$f":"E64/Input!E14","v":40}]
[null,"Loads",null,"=",{"$f":"ROUNDUP(('Operating '!E71-'Operating '!E72)/'Operating '!E73,0)","v":1}]
[null,"Distance (miles)",null,"x",{"$f":"E67","v":75}]
[null,"Rate / Loaded Mile",null,"x",{"$f":"E68","v":7}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"SUM(E75*E76*E74)/E77","v":1.75}]
[" MBP Levy, selling commission & insurance "]
["Calves","MBP/NCO Levy ($/Head) ",null,"+",5.5]
[null,"WLPIP Insurance Premium ($/cwt)",null,null,0]
[null,"Average Calf Weight (cwt)",null,"x",{"$f":"Input!E23/100","v":5.75}]
["+","WLPIP Insurance Premium",null,"=",{"$f":"'Operating '!E80*E81","v":0}]
[null,"Insurance per Head",null,"+",1.75]
[null,"Commission on Calves ",null,null,22]
[null,"Number marketed per year",null,"x",{"$f":"ROUND(Input!E13*Input!E17/100,0)","v":285}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"((E79+E82+E83+E84)*E85)/E86","v":27.787500000000001}]
[]
["Cull Cows","MBP/NCO Levy ($/Head) ",null,null,{"$f":"E79","v":5.5}]
[null,"Insurance per Head",null,"+",{"$f":"E83","v":1.75}]
[null,"Commission on Cows",null,null,25]
[null,"Number marketed per year",null,"x",{"$f":"ROUND(((Input!E13*Input!E37)/100)-((Input!E13*Input!E31)/100),0)","v":32}]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"(((E88+E89+E90)*E91)/E92)","v":3.44}]
[null,null,null,null,null," = Total",{"$f":"G69+G77+G86+G92","v":39.977499999999999}]
[]
["Death Loss",null,null,null,null,null,"Cost Per Cow"]
[null,"Cow investment ($/Head)",null,"x",{"$f":"Input!E28","v":5000}]
[null,"Cow Mortality Rate (%)",null,"x",{"$f":"Input!E31","v":1.25},"=",{"$f":"ROUND(E96*E97,2)/100","v":62.5}]
[]
["Manure Removal",null,null,null,null,null,"Cost Per Cow"]
[" Number winter feeding days",null,null,null,{"$f":"Pasture!G5","v":195}]
[" Non-confined winter feeding - feed delivered",null,null,"-",{"$f":"Pasture!G6","v":130}]
[" Non-confined winter feeding - bale grazing",null,null,"-",{"$f":"Pasture!G7","v":0}]
[" Days confined winter feeding",null,null,"=",{"$f":"IF(Pasture!G10=365,SUM(E100-E101-E102),\"ERROR\")","v":65}]
[" Manure volume produced (m3/cow/day)",null,null,"x",3.4000000000000002E-2]
[" Manure volume (m3) ",null,null,"=",{"$f":"IF(E103=\"ERROR\",\"ERROR\",SUM(E103*E104))","v":2.21}]
[" Manure volume shrinkage (%)",null,null,"x",75]
[" Conversion - yd3 per m3",null,null,"x",1.3079499999999999]
[" Manure removal & application ($/yd3) ",null,null,"x",15,"=",{"$f":"IF(E103=\"ERROR\",\"ERROR\",SUM(E105*(1-(E106/100))*E107*E108))","v":10.839635625}]
[]
["Insurance",null,null,null,null,null,"Cost Per Cow"]
["  Cow Investment ($/Head)",null,null,null,{"$f":"Input!E28","v":5000}]
["  Cost per $100 Livestock",null,null,"x",0.45]
[null,null,null,"÷",100,"=",{"$f":"(E111*E112)/E113","v":22.5}]
[]
["  Buildings & Equipment Investment",null,null,null,{"$f":"SUM(Fixed!E48:E63)+SUM(Fixed!J48:J63)","v":444700}]
["  Cost per $100 Buildings",null,null,"x",0.4]
[null,null,null,"÷",100]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND(E115*(E116/E117)/E118,2)","v":5.93}]
[]
["   Additional coverage for liability ",null,null,null,49]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND(E120/E121,2)","v":0.16}]
[null,null,null,null,null," = Total",{"$f":"ROUND(G113+G118+G121,2)","v":28.59}]
[]
["Miscellaneous",null,null,null,null,null,"Cost Per Cow"]
[null," Total office expenses",null,null,1000]
[null,null,null,"÷",{"$f":"Input!E13","v":300},"cows = ",{"$f":"ROUND(E125/E126,2)","v":3.33}]
[]
["Operating Interest"]
[null,"Subtotal operating costs",null,null,{"$f":"Summary!F27","v":1225.1505402541577}]
[null,"Average - charged on 1/2 ",null,"÷",2]
[null,"Operating Interest Rate",null,"x",6.75]
[null,null,null,null,null," = Total",{"$f":"ROUND((E129/E130)*(E131),2)/100","v":41.348800000000004}]
[]
["Labour Costs",null,null,null,null,null,"Cost Per Cow"]
[null,"Labour Rate ($/hour)",null,null,28]
[null,"Hired - Labour Hours/Cow/Year",null,null,2,"=",{"$f":"ROUND(E136*E135,2)","v":56}]
[null,"Owner - Labour Hours/Cow/Year",null,null,6,"=",{"$f":"ROUND(E137*E135,2)","v":168}]
[null,null,null,null,null," = Total",{"$f":"SUM(G136:G137)","v":224}]

{"sheet":"Pasture","index":8,"n_rows":145,"n_cols":12,"rows_kept":145,"cut":false,"hidden":false,"merged":[[73,0,73,9],[94,0,94,9],[110,0,110,9],[11,0,11,9],[0,0,0,9],[34,4,34,6],[43,4,43,6],[33,0,33,9],[50,4,50,6]]}
["Annual Days on Pasture and Winter Feeding"]
["Total Days Per Year",null,null,null,null,null,365]
["Pasture Grazing ",null,{"$f":"IF(G3>365,\"ERROR - More Than 365 Days\",IF(G3<0,\"ERROR, less than 0\",\"\"))","v":""},null,null,"minus",135,"days",{"$f":"ROUND(G3/30,2)","v":4.5},"months"]
["Extended Grazing",null,{"$f":"IF(G4>(365-G3),\"ERROR - Too Many Days\",IF(G4<0,\"ERROR, less than 0\",\"\"))","v":""},null,null,"minus",35,"days"]
["Total Winter Feeding",null,"(see Ration Worksheet for more detail)",null,null," =",{"$f":"IF(SUM(G2-(G3+G4))<0,\"ERROR\",SUM(G2-(G3+G4)))","v":195},"days"]
["    Non-confined winter feeding (feed delivered to pasture)",null,null,null,null,"minus",130,"days"]
["    Non-confined winter feeding (bale grazing)",null,null,null,null,"minus",0,"days"]
["    Confined winter feeding - feed delivered",null,null,null,null," =",{"$f":"IF(G5=\"ERROR\",\"ERROR\",IF(SUM(G5-(G6+G7))<0,0,SUM(G5-(G6+G7))))","v":65},"days"]
[]
[null,null,null,null,null,{"$f":"IF(G10=\"ERROR\",\"\",IF(G10>365,\"ERROR - More Than 365 Days\",IF(G10<365,\"ERROR - Less Than 365 Days\",\"\")))","v":""},{"$f":"IF(G5=\"ERROR\",\"ERROR\",SUM(G4+G3+G6+G7+G8))","v":365},"Total Days"]
[]
["Pasture Options - Input "]
["Land Base",null,null,null,"Marginal Pasture","Improved Pasture","Crown Lands","Community Pasture","Rented Pasture"]
["Number of cows pastured/season",null,null,null,{"$f":"Input!E13","v":300},{"$f":"Input!E13","v":300},{"$f":"Input!E13","v":300},{"$f":"Input!E13","v":300},{"$f":"Input!E13","v":300}]
["Number of cows/quarter",null,null,null,32,94,12," - ",32]
["Number of pasture acres/head",null,null,null,{"$f":"SUM(160/E15)","v":5},{"$f":"SUM(160/F15)","v":1.7021276595744681},{"$f":"SUM(160/G15)","v":13.333333333333334}," - ",{"$f":"SUM(160/I15)","v":5}]
["Total Acres Required",null,null,null,{"$f":"ROUND(E16*E14,0)","v":1500},{"$f":"ROUND(F16*F14,0)","v":511},{"$f":"ROUND(G16*G14,0)","v":4000}," - ",{"$f":"ROUND(I16*I14,0)","v":1500}]
[]
["Rental Rate ($/quarter)",null,null,null," - "," - ",662," - ",4750]
["Rate ($/cow/day)",null,null,null," - "," - "," - ",0.9," - "]
["Rate ($/calf/season)",null,null,null," - "," - "," - ",55," - "]
[]
["Pasture Land Value "]
[null,"($/acre, excl. fence, water, facilities)",null,null,1000,2000," - "," - "," - "]
[null,"Owned Land Equity",null,0.75]
[null,"Land Financed",null,{"$f":"SUM(1-D25)","v":0.25}]
[null,"Land Opportunity Cost (Investment Rate) ",null,0]
[null,"Land cost ($/acre)"]
[null,"Finance Rate & Term",5.7500000000000002E-2,25,"years"]
[null,"Principle & Interest Cost",null,null,{"$f":"-PMT(C29,D29,E24*D26,0)","v":19.094541847065987},{"$f":"-PMT(C29,D29,F24*D26,0)","v":38.189083694131973}," - "," - "," - "]
[null,"Owned Land Opportunity Cost",null,null,{"$f":"SUM(E24*D25)*(D27)","v":0},{"$f":"SUM(F24*D25)*(D27)","v":0}," - "," - "," - "]
[null,"Total Cost ($/acre)",null,null,{"$f":"SUM(E30:E31)","v":19.094541847065987},{"$f":"SUM(F30:F31)","v":38.189083694131973}," - "," - "," - "]
[]
["Pasture Fencing - Input "]
[null,null,null,null,"Fence Cost Per Mile"]
[null,null,null,null,"Materials","Labour","Equipment","Total"]
[null,"Barbed Wire (4 strand)",null,null,4812,1118,1514,{"$f":"SUM(E37:G37)","v":7444}]
[null,"Electric Wire (4 strand)",null,null,2389,500,635,{"$f":"SUM(E38:G38)","v":3524}]
[null,"Electric Wire (2 strand)",null,null,2042,412,561,{"$f":"SUM(E39:G39)","v":3015}]
[null,"Electric Wire (1 strand)",null,null,1730,370,523,{"$f":"SUM(E40:G40)","v":2623}]
[null,"Page Wire (w/optional top wire)",null,null,9139,1974,2527,{"$f":"SUM(E41:G41)","v":13640}]
[]
[null,null,null,null,"Marginal Pasture","Improved Pasture","Crown Lands"]
[null,null,null,null,"Fence Miles per Quarter (160 ac)"]
[null,"Barbed Wire (4 strand)",null,null,2,0,1]
[null,"Electric Wire (4 strand)",null,null,0,0,0]
[null,"Electric Wire (2 strand)",null,null,0,0,0]
[null,"Electric Wire (1 strand)",null,null,0,4,0]
[null,"Page Wire (w/optional top wire)",null,null,0,0,0]
[]
[null,null,null,null,"Cost Per Quarter (160 acres)"]
[null,"Barbed Wire (4 strand)",null,null,{"$f":"SUM(E37:G37)*E45","v":14888},{"$f":"SUM(E37:G37)*F45","v":0},{"$f":"SUM(E37:G37)*G45","v":7444}]
[null,"Electric Wire (4 strand)",null,null,{"$f":"SUM(E38:G38)*E46","v":0},{"$f":"SUM(E38:G38)*F46","v":0},{"$f":"SUM(E38:G38)*G46","v":0}]
[null,"Electric Wire (2 strand)",null,null,{"$f":"SUM(E39:G39)*E47","v":0},{"$f":"SUM(E39:G39)*F47","v":0},{"$f":"SUM(E39:G39)*G47","v":0}]
[null,"Electric Wire (1 strand)",null,null,{"$f":"SUM(E40:G40)*E48","v":0},{"$f":"SUM(E40:G40)*F48","v":10492},{"$f":"SUM(E40:G40)*G48","v":0}]
[null,"Page Wire (w/optional top wire)",null,null,{"$f":"SUM(E41:G41)*E49","v":0},{"$f":"SUM(E41:G41)*F49","v":0},{"$f":"SUM(E41:G41)*G49","v":0}]
[null,null,null,null,{"$f":"SUM(E52:E56)","v":14888},{"$f":"SUM(F52:F56)","v":10492},{"$f":"SUM(G52:G56)","v":7444}]
[]
[null,"Total Fence Cost",null,null,{"$f":"ROUND((E17/160)*E57,0)","v":139575},{"$f":"ROUND((F17/160)*F57,0)","v":33509},{"$f":"ROUND((G17/160)*G57,0)","v":186100}]
[null,"Total Fence Investment ($/acre)",null,null,{"$f":"ROUND(E59/E17,0)","v":93},{"$f":"ROUND(F59/F17,0)","v":66},{"$f":"ROUND(G59/G17,0)","v":47}]
[null,"Residual Value (End of Useful Life)",null,null,0.1,0.1,0.1]
[null,"Useful Life (years)",null,20]
[null,"Owned Fence Equity",null,0.75]
[null,"Fence Financed",null,{"$f":"SUM(1-D63)","v":0.25}]
[null,"Fencing Cost ($/acre)"]
[null,"Finance Rate & Term",6.25E-2,7,"years"]
[null,"Principle & Interest Cost",null,null,{"$f":"-PMT($C$66,$D$66,E60*$D$64,0)","v":4.2019722794806338},{"$f":"-PMT($C$66,$D$66,F60*$D$64,0)","v":2.982044843502385},{"$f":"-PMT($C$66,$D$66,G60*$D$64,0)","v":2.1235773885547289}]
[null,"Fencing Depreciation Cost",null,null,{"$f":"(E60-(E60*$E$61))/$D$62","v":4.1850000000000005},{"$f":"(F60-(F60*$F$61))/$D$62","v":2.9699999999999998},{"$f":"(G60-(G60*$G$61))/$D$62","v":2.1149999999999998}]
[null,"Owned Fence Opportunity Cost ",null,null,{"$f":"SUM(E60*D63)*(D27)","v":0},{"$f":"SUM(F60*D63)*(D27)","v":0},{"$f":"SUM(G60*D63)*(D27)","v":0}]
[null,"Total Cost",null,null,{"$f":"SUM(E67:E69)","v":8.3869722794806343},{"$f":"SUM(F67:F69)","v":5.9520448435023852},{"$f":"SUM(G67:G69)","v":4.2385773885547291}]
[]
["Fence Maintenance (% of investment cost)",null,null,null,0.02]
[]
["Pasture Options - Cost Summary"]
["A. Operating Costs",null,null,null,"Marginal Pasture","Improved Pasture","Crown Lands","Community Pasture","Rented Pasture"]
[null,"Land Development ($/acre)",null,null,0,17.75," - "," - "," - "]
[null,"Fertilizer - Annual ($/acre)",null,null,0,20," - "," - "," - "]
[null,"Herbicide ($/acre)",null,null,1,1,0," - ",0]
[null,"Fence Maintenance ($/acre)",null,null,{"$f":"SUM(E60*$E$72)","v":1.86},{"$f":"SUM(F60*$E$72)","v":1.32},{"$f":"SUM(G60*$E$72)","v":0.94000000000000006}," - ",0]
[null,"Pasture Rental",null,null," - "," - ",{"$f":"SUM(G19/160)","v":4.1375000000000002}," - ",{"$f":"SUM(I19/160)","v":29.6875}]
[null,"Taxes ($/acre)",null,null,6,10," - "," - "," - "]
[null,"Miscellaneous ($/acre)",null,null,0,0,0," - ",0]
[null,"Total Operating Costs ($/acre)",null,null,{"$f":"SUM(E76:E82)","v":8.86},{"$f":"SUM(F76:F82)","v":50.07},{"$f":"SUM(G76:G82)","v":5.0775000000000006}," - ",{"$f":"SUM(I76:I82)","v":29.6875}]
["B. Fixed Costs"]
[null,"Land ($/acre)",null,null,{"$f":"E32","v":19.094541847065987},{"$f":"F32","v":38.189083694131973}," - "," - "," - "]
[null,"Fencing ($/acre)",null,null,{"$f":"E70","v":8.3869722794806343},{"$f":"F70","v":5.9520448435023852},{"$f":"G70","v":4.2385773885547291}," - "," - "]
[null,"Total  Fixed Costs ($/acre)",null,null,{"$f":"SUM(E85:E86)","v":27.481514126546621},{"$f":"SUM(F85:F86)","v":44.141128537634359},{"$f":"SUM(G85:G86)","v":4.2385773885547291}," - ",{"$f":"SUM(I85:I86)","v":0}]
[]
["Total Operating and Fixed ($/acre)",null,null,null,{"$f":"SUM(E87+E83)","v":36.34151412654662},{"$f":"SUM(F87+F83)","v":94.211128537634352},{"$f":"SUM(G87+G83)","v":9.3160773885547297}," - ",{"$f":"SUM(I87+I83)","v":29.6875}]
["Total Operating and Fixed ($/year)",null,null,null,{"$f":"SUM(E89*E17)","v":54512.271189819934},{"$f":"SUM(F89*F17)","v":48141.88668273115},{"$f":"SUM(G89*G17)","v":37264.309554218918},{"$f":"SUM(H92*Input!E13)","v":52125},{"$f":"SUM(I89*I17)","v":44531.25}]
[]
[{"$f":"\"Cost per cow (\"&Pasture!G3&\" days pasture)\"","v":"Cost per cow (135 days pasture)"},null,null,null,{"$f":"E89*E16","v":181.70757063273311},{"$f":"F89*F16","v":160.35936772363294},{"$f":"G89*G16","v":124.21436518072973},{"$f":"SUM(H20*G3)+((H21*ROUND(Input!E13*Input!E17/100,0))/Input!E13)","v":173.75},{"$f":"I89*I16","v":148.4375}]
[{"$f":"\"Cost per cow per day (\"&Pasture!G3&\" days pasture)\"","v":"Cost per cow per day (135 days pasture)"},null,null,null,{"$f":"SUM(E92/$G$3)","v":1.345982004686912},{"$f":"SUM(F92/$G$3)","v":1.187847168323207},{"$f":"SUM(G92/$G$3)","v":0.92010640874614613},{"$f":"SUM(H92/$G$3)","v":1.287037037037037},{"$f":"SUM(I92/$G$3)","v":1.099537037037037}]
[]
["Pasture Options - Carrying Capacity and AUM Analysis"]
["Carrying Capacity"]
["Number of head pastured/acre",null,null,null,{"$f":"ROUND(E14/E17,3)","v":0.2},{"$f":"ROUND(F14/F17,3)","v":0.58699999999999997},{"$f":"ROUND(G14/G17,2)","v":0.08}," - ",{"$f":"ROUND(I14/I17,2)","v":0.2}]
["Metabolic Animal Unit Value",null,null,null,{"$f":"ROUND((Input!$E$14^0.75/1000^0.75),2)","v":1.25},{"$f":"ROUND((Input!$E$14^0.75/1000^0.75),2)","v":1.25},{"$f":"ROUND((Input!$E$14^0.75/1000^0.75),2)","v":1.25},{"$f":"ROUND((Input!$E$14^0.75/1000^0.75),2)","v":1.25},{"$f":"ROUND((Input!$E$14^0.75/1000^0.75),2)","v":1.25}]
[]
["AUM Analysis"]
["Total Animal Unit Months (AUM's) ",null,null,null,{"$f":"ROUND(E14*(E98)*$I$3,0)","v":1688},{"$f":"ROUND(F14*(F98)*$I$3,0)","v":1688},{"$f":"ROUND(G14*(G98)*$I$3,0)","v":1688},{"$f":"ROUND(H14*(H98)*$I$3,0)","v":1688},{"$f":"ROUND(I14*(I98)*$I$3,0)","v":1688}]
["Total AUM's - Available Per Acre ",null,null,null,{"$f":"ROUND(E101/E17,2)","v":1.1299999999999999},{"$f":"ROUND(F101/F17,2)","v":3.3},{"$f":"ROUND(G101/G17,2)","v":0.42},null,{"$f":"ROUND(I101/I17,2)","v":1.1299999999999999}]
["Pasture Investment per AUM",null,null,null,{"$f":"(E24*E17)/E101","v":888.62559241706163},{"$f":"(F24*F17)/F101","v":605.4502369668246}," - "," - "," - "]
["Total Pasture Cost Per AUM",null,null,null,{"$f":"ROUND(E90/E101,2)","v":32.29},{"$f":"ROUND(F90/F101,2)","v":28.52},{"$f":"ROUND(G90/G101,2)","v":22.08},{"$f":"ROUND(H90/H101,2)","v":30.88},{"$f":"ROUND(I90/I101,2)","v":26.38}]
[]
["Pasture Efficiency Analysis"]
["Pounds liveweight per acre",null,null,null,{"$f":"Input!$E$14*E97","v":270},{"$f":"Input!$E$14*F97","v":792.44999999999993},{"$f":"Input!$E$14*G97","v":108}," - ",{"$f":"Input!$E$14*I97","v":270}]
[]
["Pasture Investment per Cow on Pasture",null,null,null,{"$f":"SUM((E24*E17)/E14)","v":5000},{"$f":"SUM((F24*F17)/F14)","v":3406.6666666666665}," - "," - "," - "]
[]
["Pasture Options - Usage Planner"]
[null,null,null,null,"Marginal Pasture","Improved Pasture","Crown Lands","Community Pasture","Rented Pasture","Total"]
[]
["Planned number of cows",null,null,null,120,60,0,0,120,{"$f":"IF(SUM(E114:I114)<Input!E13,\"ERROR\",IF(SUM(E114:I114)>Input!E13,\"ERROR\",SUM(Pasture!E114:I114)))","v":300}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J114=\"ERROR\",\"(total must = \"&Input!E13&\" cows)\",\"\")","v":""}]
["Acres Required",null,null,null,{"$f":"SUM(E119*E17)","v":600},{"$f":"SUM(F119*F17)","v":102.2},{"$f":"SUM(G119*G17)","v":0}," - ",{"$f":"SUM(I119*I17)","v":600},{"$f":"SUM(E116:I116)","v":1302.2}]
[]
[]
["percentage of total cost",null,null,null,{"$f":"SUM(E114/E14)","v":0.4},{"$f":"SUM(F114/F14)","v":0.2},{"$f":"SUM(G114/G14)","v":0},{"$f":"SUM(H114/H14)","v":0},{"$f":"SUM(I114/I14)","v":0.4},null,null,"***HIDE**"]
["Cost per Cow",null,null,null,null,null,null,null,null,null,null,"***HIDE**"]
[null,"Pasture op Costs",null,null,{"$f":"E83*E16*E119","v":17.72},{"$f":"F83*F16*F119","v":17.045106382978727},{"$f":"G83*G16*G119","v":0},null,{"$f":"(I83-I80)*I119*I16","v":0},{"$f":"SUM(E121:I121)","v":34.765106382978729},null,"***HIDE**"]
[null,"Pasture Rental",null,null," - "," - "," - ",{"$f":"H92*H119","v":0},{"$f":"I92*I119","v":59.375},{"$f":"SUM(E122:I122)","v":59.375},null,"***HIDE**"]
[null,"3 Pasture Land & Fencing",null,null,{"$f":"SUM(E87*$E$16*$E$119)","v":54.963028253093242},{"$f":"SUM(F87*$F$16*$F$119)","v":15.026767161747868},{"$f":"SUM(G87*$G$16*$G$119)","v":0}," - "," - ",{"$f":"SUM(E123:I123)","v":69.989795414841112},null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(J121:J123)","v":164.12990179781985},null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,null,null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,null,null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,{"$f":"SUM(J145,J140,J135,J132)","v":69.989795414841126},null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,null,null,"***HIDE**"]
[null,"Fencing Principle Cost",null,null,{"$f":"-CUMPRINC($C$66,$D$66,E60*$D$64,1,$D$66,0)/$D$66","v":3.3214285714285716},{"$f":"-CUMPRINC($C$66,$D$66,F60*$D$64,1,$D$66,0)/$D$66","v":2.3571428571428572},{"$f":"-CUMPRINC($C$66,$D$66,G60*$D$64,1,$D$66,0)/$D$66","v":1.6785714285714286},null,null,null,null,"***HIDE**"]
[null,"Land Principle Cost",null,null,{"$f":"-CUMPRINC($C$29,$D$29,E24*$D$26,1,$D$29,0)/$D$29","v":10.000000000000002},{"$f":"-CUMPRINC($C$29,$D$29,F24*$D$26,1,$D$29,0)/$D$29","v":20.000000000000004},null,null,null,null,null,"***HIDE**"]
[null,null,null,null,{"$f":"SUM(E129:E130)","v":13.321428571428573},{"$f":"SUM(F129:F130)","v":22.357142857142861},{"$f":"SUM(G129:G130)","v":1.6785714285714286},null,null,null,null,"***HIDE**"]
[null,null,null,null,{"$f":"SUM(E131*$E$16*$E$119)","v":26.642857142857146},{"$f":"SUM(F131*$F$16*$F$119)","v":7.6109422492401242},{"$f":"SUM(G131*$G$16*$G$119)","v":0},null,null,{"$f":"SUM(E132:I132)","v":34.253799392097271},null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,null,null,"***HIDE**"]
[null,"Fencing Depreciation Cost",null,null,{"$f":"(E60-(E60*$E$61))/$D$62","v":4.1850000000000005},{"$f":"(F60-(F60*$F$61))/$D$62","v":2.9699999999999998},{"$f":"(G60-(G60*$G$61))/$D$62","v":2.1149999999999998},null,null,null,null,"***HIDE**"]
[null,null,null,null,{"$f":"SUM(E134*$E$16*$E$119)","v":8.3700000000000028},{"$f":"SUM(F134*$F$16*$F$119)","v":1.0110638297872341},{"$f":"SUM(G134*$G$16*$G$119)","v":0},null,null,{"$f":"SUM(E135:I135)","v":9.3810638297872373},null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,null,null,"***HIDE**"]
[null,"Land Interest Cost",null,null,{"$f":"-CUMIPMT($C$29,$D$29,E24*$D$26,1,$D$29,0)/$D$29","v":9.0945418470659849},{"$f":"-CUMIPMT($C$29,$D$29,F24*$D$26,1,$D$29,0)/$D$29","v":18.18908369413197},null,null,null,null,null,"***HIDE**"]
[null,"Fencing Interest Cost",null,null,{"$f":"-CUMIPMT($C$66,$D$66,E60*$D$64,1,$D$66,0)/$D$66","v":0.88054370805206206},{"$f":"-CUMIPMT($C$66,$D$66,F60*$D$64,1,$D$66,0)/$D$66","v":0.62490198635952765},{"$f":"-CUMIPMT($C$66,$D$66,G60*$D$64,1,$D$66,0)/$D$66","v":0.44500595998330034},null,null,null,null,"***HIDE**"]
[null,null,null,null,{"$f":"SUM(E137:E138)","v":9.9750855551180475},{"$f":"SUM(F137:F138)","v":18.813985680491498},{"$f":"SUM(G137:G138)","v":0.44500595998330034},null,null,null,null,"***HIDE**"]
[null,null,null,null,{"$f":"SUM(E139*$E$16*$E$119)","v":19.950171110236099},{"$f":"SUM(F139*$F$16*$F$119)","v":6.404761082720511},{"$f":"SUM(G139*$G$16*$G$119)","v":0},null,null,{"$f":"SUM(E140:I140)","v":26.35493219295661},null,"***HIDE**"]
[null,null,null,null,null,null,null,null,null,null,null,"***HIDE**"]
[null,"Owned Land Opportunity Cost",null,null,{"$f":"SUM(E24*D25)*(D27)","v":0},{"$f":"SUM(F24*D25)*(D27)","v":0}," - "," - "," - ",null,null,"***HIDE**"]
[null,"Owned Fence Opportunity Cost ",null,null,{"$f":"SUM(E60*D63)*(D27)","v":0},{"$f":"SUM(F60*D63)*(D27)","v":0},{"$f":"SUM(G60*D63)*(D27)","v":0},null,null,null,null,"***HIDE**"]
[null,null,null,null,{"$f":"SUM(E142:E143)","v":0},{"$f":"SUM(F142:F143)","v":0},{"$f":"SUM(G142:G143)","v":0},null,null,null,null,"***HIDE**"]
[null,null,null,null,{"$f":"SUM(E144*$E$16*$E$119)","v":0},{"$f":"SUM(F144*$F$16*$F$119)","v":0},{"$f":"SUM(G144*$G$16*$G$119)","v":0},null,null,{"$f":"SUM(E145:I145)","v":0},null,"***HIDE**"]

{"sheet":"Winter Feed Rations","index":9,"n_rows":61,"n_cols":15,"rows_kept":61,"cut":false,"hidden":false,"merged":[[29,14,31,14],[30,1,30,3],[60,0,62,14],[49,0,49,14],[7,1,7,3],[47,1,47,3],[57,0,58,14],[29,1,29,3],[29,13,31,13],[0,0,0,14],[6,0,6,14],[28,0,28,14],[2,0,2,14],[26,1,26,3],[8,1,8,3],[4,0,4,14],[7,13,10,13],[7,14,10,14]]}
["Winter Feed Costs & Requirements Worksheet"]
[]
[{"$f":"\"Total Winter Feeding = \"&Pasture!G5&\" days\"","v":"Total Winter Feeding = 195 days"}]
[]
["Enter your days on feed for each selected ration number in the \"blue\" numbers in the \"gray\" shaded area"]
[]
["Pre Calving - Cows"]
[null,"Ration Number",null,null,"#1","#2","#3","#4","#5","#6","#7","#8","#9","Total lbs /cow","Total Cost /cow2"]
[{"$f":"IF(H54=Pasture!G5,\"\",\"ERROR\")","v":""},"Days on Feed",null,null,0,0,135,0,0,0,0,0,0]
[null,null,null,null,"Hay","Barley Silage","Corn Silage","Straw & Grain","Greenfeed & Hay","Straw, Grain & Suppl.","Corn Silage & Hay","Straw & Pellets"]
["Feed Type","$/unit","lbs/Unit","$/lb",null,null,null,null,null,"Ration - Feed Per Day (lbs based on",1400,"lb cow)"]
["Alfalfa Hay",160,2000,{"$f":"SUM(B12/C12)","v":0.08},0,0,0,0,0,0,0,0,0,{"$f":"SUM((E9*E12)+(F12*F9)+(G12*G9)+(H12*H9)+(I12*I9)+(J12*J9)+(K12*K9)+(L12*L9)+(M12*M9))*(Input!E14/K11)","v":0},{"$f":"SUM(N12*D12)","v":0}]
["Alfalfa Grass Hay",120,2000,{"$f":"SUM(B13/C13)","v":0.06},35,0,0,0,16,0,10,0,0,{"$f":"SUM((E13*E9)+(F13*F9)+(G13*G9)+(H13*H9)+(I13*I9)+(J13*J9)+(K13*K9)+(L13*L9)+(M13*M9))*(Input!E14/K11)","v":0},0]
["Grass Hay",100,2000,{"$f":"SUM(B14/C14)","v":0.05},0,0,0,0,0,0,0,0,0,{"$f":"SUM((E14*E9)+(F14*F9)+(G14*G9)+(H14*H9)+(I14*I9)+(J14*J9)+(K14*K9)+(L14*L9)+(M14*M9))*(Input!E14/K11)","v":0},0]
["Barley Straw",70,2000,3.5000000000000003E-2,0,17,19,23,0,23,15,23,0,{"$f":"SUM((E15*E9)+(F15*F9)+(G15*G9)+(H15*H9)+(I15*I9)+(J15*J9)+(K15*K9)+(L15*L9)+(M15*M9))*(Input!E14/K11)","v":2473.3928571428573},86.568750000000009]
["Barley Greenfeed",115,2000,5.7500000000000002E-2,0,0,0,0,19,0,0,0,0,{"$f":"SUM((E16*E9)+(F16*F9)+(G16*G9)+(H16*H9)+(I16*I9)+(J16*J9)+(K16*K9)+(L16*L9)+(M16*M9))*(Input!E14/K11)","v":0},0]
["Corn Silage",40,2000,0.02,0,0,47,0,0,0,32,0,0,{"$f":"SUM((E17*E9)+(F17*F9)+(G17*G9)+(H17*H9)+(I17*I9)+(J17*J9)+(K17*K9)+(L17*L9)+(M17*M9))*(Input!E14/K11)","v":6118.3928571428569},122.36785714285713]
["Barley Silage",50,2000,2.5000000000000001E-2,0,48,0,0,0,0,0,0,0,{"$f":"SUM((E18*E9)+(F18*F9)+(G18*G9)+(H18*H9)+(I18*I9)+(J18*J9)+(K18*K9)+(L18*L9)+(M18*M9))*(Input!E14/K11)","v":0},0]
["Barley Grain",4.5,48,9.375E-2,0,0,0,11,0,10,0,0,0,{"$f":"SUM((E19*E9)+(F19*F9)+(G19*G9)+(H19*H9)+(I19*I9)+(J19*J9)+(K19*K9)+(L19*L9)+(M19*M9))*(Input!E14/K11)","v":0},0]
["32% Feedlot Suppl.",600,2205,0.27210884353741499,0,0.5,0.5,1,0,0,0,0,0,{"$f":"SUM((E20*E9)+(F20*F9)+(G20*G9)+(H20*H9)+(I20*I9)+(J20*J9)+(K20*K9)+(L20*L9)+(M20*M9))*(Input!E14/K11)","v":65.089285714285722},17.711370262390673]
["32% Liquid Suppl.",525,2205,0.23809523809523808,0,0,0,0,0,2.9,0,0,0,{"$f":"SUM((E21*E9)+(F21*F9)+(G21*G9)+(H21*H9)+(I21*I9)+(J21*J9)+(K21*K9)+(L21*L9)+(M21*M9))*(Input!E14/K11)","v":0},0]
["20% Grain Pellets",350,2205,0.15873015873015872,0,0,0,0,0,0,0,14,0,{"$f":"SUM((E22*E9)+(F22*F9)+(G22*G9)+(H22*H9)+(I22*I9)+(J22*J9)+(K22*K9)+(L22*L9)+(M22*M9))*(Input!E14/K11)","v":0},0]
["1:1 Mineral",50,55,0.90909090909090906,0.12,0,0,0,0,0,0,0,0,{"$f":"SUM((E23*E9)+(F23*F9)+(G23*G9)+(H23*H9)+(I23*I9)+(J23*J9)+(K23*K9)+(L23*L9)+(M23*M9))*(Input!E14/K11)","v":0},0]
["2:1 Mineral",50,55,0.90909090909090906,0,0.06,0.06,0.06,0.12,0.2,0.2,0.06,0,{"$f":"SUM((E24*E9)+(F24*F9)+(G24*G9)+(H24*H9)+(I24*I9)+(J24*J9)+(K24*K9)+(L24*L9)+(M24*M9))*(Input!E14/K11)","v":7.8107142857142859},7.1006493506493502]
["Limestone",20,55,0.36363636363636365,0,0,0,0,0,0.2,0,0.2,0,{"$f":"SUM((E25*E9)+(F25*F9)+(G25*G9)+(H25*H9)+(I25*I9)+(J25*J9)+(K25*K9)+(L25*L9)+(M25*M9))*(Input!E14/K11)","v":0},0]
["Blue Salt",10,55,0.18181818181818182,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,0,{"$f":"SUM((E26*E9)+(F26*F9)+(G26*G9)+(H26*H9)+(I26*I9)+(J26*J9)+(K26*K9)+(L26*L9)+(M26*M9))*(Input!E14/K11)","v":9.1125000000000007},1.656818181818182]
[null,"$/head/day",null,null,{"$f":"SUM((E12*$D$12)+(E13*$D$13)+(E14*$D$14)+(E15*$D$15)+(E16*$D$16)+(E17*$D$17)+(E18*$D$18)+(E19*$D$19)+(E20*$D$20)+(E21*$D$21)+(E22*$D$22)+(E23*$D$23)+(E24*$D$24)+(E25*$D$25+(E26*$D$26)))","v":2.2218181818181817},{"$f":"SUM((F12*$D$12)+(F13*$D$13)+(F14*$D$14)+(F15*$D$15)+(F16*$D$16)+(F17*$D$17)+(F18*$D$18)+(F19*$D$19)+(F20*$D$20)+(F21*$D$21)+(F22*$D$22)+(F23*$D$23)+(F24*$D$24)+(F25*$D$25+(F26*$D$26)))","v":1.9983271490414349},1.8083271490414345,2.1756315708101424,2.1743181818181818,2.7002489177489175,1.9595454545454547,3.1672222222222226,0,null,{"$f":"SUM(O12:O26)","v":235.40544493771537}]
[]
["Post Calving - Cows"]
[null,"Ration Number",null,null,"#1","#2","#3","#4","#5","#6","#7","#8","#9","Total lbs /cow","Total Cost /cow2"]
[{"$f":"IF(H54=Pasture!G5,\"\",\"ERROR\")","v":""},"Days on Feed",null,null,0,0,60,0,0,0,0,0,0]
["Feed Type","$/unit","lbs/Unit","$/lb",null,null,null,null,null,"Ration - Feed Per Day (lbs based on",1400,"lb cow)"]
[{"$f":"A12","v":"Alfalfa Hay"},160,2000,{"$f":"SUM(B33/C33)","v":0.08},0,0,0,0,0,0,0,0,0,{"$f":"SUM((E31*E33)+(F33*F31)+(G33*G31)+(H33*H31)+(I33*I31)+(J33*J31)+(K33*K31)+(L33*L31)+(M33*M31))*(Input!E14/K32)","v":0},{"$f":"SUM(N33*D33)","v":0}]
["Alfalfa Grass Hay",120,2000,{"$f":"SUM(B34/C34)","v":0.06},44,0,0,0,20,0,20,15,0,{"$f":"SUM((E34*E31)+(F34*F31)+(G34*G31)+(H34*H31)+(I34*I31)+(J34*J31)+(K34*K31)+(L34*L31)+(M34*M31))*(Input!E14/K32)","v":0},0]
["Grass Hay",100,2000,{"$f":"SUM(B35/C35)","v":0.05},0,0,0,0,0,0,0,0,0,{"$f":"SUM((E35*E31)+(F35*F31)+(G35*G31)+(H35*H31)+(I35*I31)+(J35*J31)+(K35*K31)+(L35*L31)+(M35*M31))*(Input!E14/K32)","v":0},0]
["Barley Straw",70,2000,3.5000000000000003E-2,0,12,12,24,0,23,8,11,0,{"$f":"SUM((E36*E31)+(F36*F31)+(G36*G31)+(H36*H31)+(I36*I31)+(J36*J31)+(K36*K31)+(L36*L31)+(M36*M31))*(Input!E14/K32)","v":694.28571428571433},24.300000000000004]
["Barley Greenfeed",115,2000,5.7500000000000002E-2,0,0,0,0,16,0,0,0,0,{"$f":"SUM((E37*E31)+(F37*F31)+(G37*G31)+(H37*H31)+(I37*I31)+(J37*J31)+(K37*K31)+(L37*L31)+(M37*M31))*(Input!E14/K32)","v":0},0]
["Corn Silage",40,2000,0.02,0,0,48,0,0,0,40,0,0,{"$f":"SUM((E38*E31)+(F38*F31)+(G38*G31)+(H38*H31)+(I38*I31)+(J38*J31)+(K38*K31)+(L38*L31)+(M38*M31))*(Input!E14/K32)","v":2777.1428571428573},55.542857142857144]
["Barley Silage",50,2000,2.5000000000000001E-2,0,45,0,0,0,0,0,0,0,{"$f":"SUM((E39*E31)+(F39*F31)+(G39*G31)+(H39*H31)+(I39*I31)+(J39*J31)+(K39*K31)+(L39*L31)+(M39*M31))*(Input!E14/K32)","v":0},0]
["Barley Grain",4.5,48,9.375E-2,5,12,7,15,5,15,0,0,0,{"$f":"SUM((E40*E31)+(F40*F31)+(G40*G31)+(H40*H31)+(I40*I31)+(J40*J31)+(K40*K31)+(L40*L31)+(M40*M31))*(Input!E14/K32)","v":405},37.96875]
["32% Feedlot Suppl.",600,2205,0.27210884353741499,0,0,2,2.5,0,0,0,0,0,{"$f":"SUM((E41*E31)+(F41*F31)+(G41*G31)+(H41*H31)+(I41*I31)+(J41*J31)+(K41*K31)+(L41*L31)+(M41*M31))*(Input!E14/K32)","v":115.71428571428572},31.486880466472307]
["32% Liquid Suppl.",525,2205,0.23809523809523808,0,0,0,0,0,3.5,0,0,0,{"$f":"SUM((E42*E31)+(F42*F31)+(G42*G31)+(H42*H31)+(I42*I31)+(J42*J31)+(K42*K31)+(L42*L31)+(M42*M31))*(Input!E14/K32)","v":0},0]
["20% Grain Pellets",350,2205,0.15873015873015872,0,0,0,0,0,0,0,15,0,{"$f":"SUM((E43*E31)+(F43*F31)+(G43*G31)+(H43*H31)+(I43*I31)+(J43*J31)+(K43*K31)+(L43*L31)+(M43*M31))*(Input!E14/K32)","v":0},0]
["1:1 Mineral",50,55,0.90909090909090906,0.18,0,0,0,0,0,0,0,0,{"$f":"SUM((E44*E31)+(F44*F31)+(G44*G31)+(H44*H31)+(I44*I31)+(J44*J31)+(K44*K31)+(L44*L31)+(M44*M31))*(Input!E14/K32)","v":0},0]
["2:1 Mineral",50,{"$f":"C24","v":55},0.90909090909090906,0,0.18,0.18,0.18,0.18,0.18,0.18,0.18,0,{"$f":"SUM((E45*E31)+(F45*F31)+(G45*G31)+(H45*H31)+(I45*I31)+(J45*J31)+(K45*K31)+(L45*L31)+(M45*M31))*(Input!E14/K32)","v":10.414285714285713},9.4675324675324664]
[{"$f":"A25","v":"Limestone"},{"$f":"B25","v":20},{"$f":"C25","v":55},0.36363636363636365,0,0.1,0.1,0.1,0,0.3,0,0.1,0,{"$f":"SUM((E46*E31)+(F46*F31)+(G46*G31)+(H46*H31)+(I46*I31)+(J46*J31)+(K46*K31)+(L46*L31)+(M46*M31))*(Input!E14/K32)","v":5.7857142857142856},2.1038961038961039]
[{"$f":"A26","v":"Blue Salt"},{"$f":"B26","v":10},{"$f":"C26","v":55},0.18181818181818182,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0,{"$f":"SUM((E47*E31)+(F47*F31)+(G47*G31)+(H47*H31)+(I47*I31)+(J47*J31)+(K47*K31)+(L47*L31)+(M47*M31))*(Input!E14/K32)","v":5.7857142857142856},1.051948051948052]
[null,"$/head/day",null,null,{"$f":"SUM((E33*$D$33)+(E34*$D$34)+(E35*$D$35)+(E36*$D$36)+(E37*$D$37)+(E38*$D$38)+(E39*$D$39)+(E40*$D$40)+(E41*$D$41)+(E42*$D$42)+(E43*$D$43)+(E44*$D$44)+(E45*$D$45)+(E46*$D$46+(E47*$D$47)))","v":3.2905681818181813},{"$f":"SUM((F33*$D$33)+(F34*$D$34)+(F35*$D$35)+(F36*$D$36)+(F37*$D$37)+(F38*$D$38)+(F39*$D$39)+(F40*$D$40)+(F41*$D$41)+(F42*$D$42)+(F43*$D$43)+(F44*$D$44)+(F45*$D$45)+(F46*$D$46+(F47*$D$47)))","v":2.8881818181818182},2.7986495052566482,3.1447039270253554,2.7705681818181818,3.3354924242424246,2.4618181818181819,3.8841341991341989,0,null,{"$f":"SUM(O33:O47)","v":161.92186423270607}]
[]
["Winter Feed Summary"]
[null,null,null,null,null,null,null,"Total Days on Feed1",null,null,"Average Cost/Day",null,null,null,"Feed Cost per Cow2"]
[null,null,null,"Pre Calving - Cows",null,null,null,{"$f":"SUM(E9:M9)","v":135},null,null,{"$f":"IF(O52=0,0,SUM(O52/H52))","v":1.7437440365756693},null,null,null,{"$f":"O27","v":235.40544493771537}]
[null,null,null,"Post Calving - Cows",null,null,null,{"$f":"SUM(E31:M31)","v":60},null,null,{"$f":"IF(O53=0,0,SUM(O53/H53))","v":2.6986977372117678},null,null,null,{"$f":"O48","v":161.92186423270607}]
[null,null,null,null,null,null,null,{"$f":"SUM(H52:H53)","v":195},null,null,{"$f":"IF(O54=0,0,SUM(O54/H54))","v":2.0375759444637001},null,null,null,{"$f":"SUM(O52:O53)","v":397.32730917042147}]
[null,null,null,null,null,{"$f":"IF(H54=Pasture!G5,\"\",\"# DAYS ON FEED RATION ERROR\")","v":""}]
[{"$f":"\"1.  Total Days on Feed Must = \"&Pasture!G5&\" Days (as calculated on Input worksheet)\"","v":"1.  Total Days on Feed Must = 195 Days (as calculated on Input worksheet)"}]
[{"$f":"\"2.  Feed Cost Per Cow Based on \"&Input!E14&\" lb Cow\"","v":"2.  Feed Cost Per Cow Based on 1350 lb Cow"}]
[{"$f":"IF(OR(F9>0,G9>0,K9>0,F31>0,G31>0,K31>0),\"Note: When selecting silage based feed rations, please input all required equipment capital costs on the 'Input' worksheet associated with feeding and feed delivery for silage.\",\"\")","v":"Note: When selecting silage based feed rations, please input all required equipment capital costs on the 'Input' worksheet associated with feeding and feed delivery for silage."}]
[]
[]
["Note: The suggested feed rations above were formulated using Cowbytes Beef Ration Balancer software with no included allowance for wastage during feeding.   Feed ration quantity and costs should be adjusted accordingly.  If you need help with a ration, contact a Manitoba Agriculture Livestock Specialist."]

{"sheet":"Fixed","index":10,"n_rows":66,"n_cols":20,"rows_kept":66,"cut":false,"hidden":false,"merged":[[0,0,0,9],[44,0,44,9],[45,3,45,4],[45,8,45,9]]}
["Fixed Costs"]
[]
["Cows",null,null,null,null,"Machinery & Equipment"]
[null,"  Cow value ($/head)",null,{"$f":"Input!E28","v":5000},null,null,"  Total Investment ($/cow)",null,{"$f":"ROUND((SUM(J48:J63)/(Input!E13)),0)","v":1125},null,null,"*HIDE*"]
[null,"  Owned Cow Equity",null,0.85,null,null,"  Residual Value (End of Useful Life)",null,0.2,null,null,{"$f":"(#REF!-#REF!)/(#REF!+D17)","v":{"$error":"#REF!"}}]
[null,{"$f":"\"  Cows Financed (\"&TEXT(D4*D6,\"$#,###\")&\" per head)\"","v":"  Cows Financed ($750 per head)"},null,{"$f":"SUM(1-D5)","v":0.15000000000000002},null,null,"  Useful Life (years)",null,10]
[null,"  Cow Opportunity Cost (Investment Rate) ",null,0,null,null,"  Owned Machinery Equity",null,0.8]
[null,"Cow cost ($/head)",null,null,null,null,{"$f":"\"  Machinery Financed (\"&TEXT((I4)*I8,\"$#,###\")&\" per head)\"","v":"  Machinery Financed ($225 per head)"},null,{"$f":"SUM(1-I7)","v":0.19999999999999996}]
[null,"  Finance Rate & Term",6.25E-2,7,"Years",null,"  Machinery Opportunity Cost (Investment Rate) ",null,0]
[null,"  Principle & Interest Cost",null,{"$f":"-PMT(C9,D9,D4*D6,0)","v":135.54749288647207},null,null,"Machinery & Equipment Cost ($/cow)"]
[null,"  Owned Cows Opportunity Cost",null,{"$f":"SUM(D4*D5)*(D7)","v":0},null,null,"  Finance Rate & Term",6.25E-2,7,"Years"]
[null,"  Total Cost",null,{"$f":"SUM(D10:D11)","v":135.54749288647207},null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H11,I11,I4*I8,0)","v":40.664247865941604}]
[null,null,null,null,null,null,"  Machinery Depreciation Cost",null,{"$f":"(I4-(I4*I5))/I6","v":90}]
[null,null,null,null,null,null,"  Owned Machinery Opportunity Cost ",null,{"$f":"SUM(I4*I7)*(I9)","v":0}]
["Marginal Pasture Land",null,null,null,null,null,"  Total Cost",null,{"$f":"SUM(I12:I14)","v":130.6642478659416}]
[null,"  Average Land value ($/acre)",null,{"$f":"Pasture!E24","v":1000}]
[null,"  Pasture acres",null,{"$f":"Pasture!E116","v":600},null,"Buildings & Facilities"]
[null,"  Owned Land Equity",null,{"$f":"Pasture!D25","v":0.75},null,null,"  Total Investment ($/cow)",null,{"$f":"ROUND((SUM(E48:E63)/(Input!E13)),0)","v":357}]
[null,{"$f":"\"  Land Financed (\"&TEXT(D16*D19,\"$#,###\")&\" per acre)\"","v":"  Land Financed ($250 per acre)"},null,{"$f":"SUM(1-D18)","v":0.25},null,null,"  Residual Value (End of Useful Life)",null,0.2]
[null,"  Land Opportunity Cost (Investment Rate) ",null,{"$f":"Pasture!D27","v":0},null,null,"  Useful Life (years)",null,20,null,null,"w/o harvest"]
[null,"Land cost ($/acre)",null,null,null,null,"  Owned Building Equity",null,0.85,null,null,{"$f":"-PMT($H$25,$I$25,L5*$I$22,0)","v":{"$error":"#REF!"}}]
[null,"  Finance Rate & Term",{"$f":"Pasture!C29","v":5.7500000000000002E-2},{"$f":"Pasture!D29","v":25},"Years",null,{"$f":"\"  Building Financed (\"&TEXT((I18)*I22,\"$#,###\")&\" per head)\"","v":"  Building Financed ($54 per head)"},null,{"$f":"SUM(1-I21)","v":0.15000000000000002},null,null,{"$f":"(L5-(L5*$I$19))/$I$20","v":{"$error":"#REF!"}}]
[null,"  Principle & Interest Cost",null,{"$f":"-PMT(C22,D22,D16*D19,0)","v":19.094541847065987},null,null,"  Building Opportunity Cost (Investment Rate) ",null,0,null,null,{"$f":"SUM(L5*$I$21)*($I$23)","v":{"$error":"#REF!"}}]
[null,"  Owned Land Opportunity Cost",null,{"$f":"SUM(D16*D18)*(D20)","v":0},null,null,"Building & Water System Cost ($/cow)",null,null,null,null,{"$f":"SUM(L21:L23)","v":{"$error":"#REF!"}}]
[null,"  Total Cost",null,{"$f":"SUM(D23:D24)","v":19.094541847065987},null,null,"  Finance Rate & Term",6.25E-2,7,"Years"]
[null,null,null,null,null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H25,I25,I18*I22,0)","v":9.6780909920941056}]
[null,null,null,null,null,null,"  Building Depreciation Cost",null,{"$f":"(I18-(I18*I19))/I20","v":14.280000000000001}]
[null,null,null,null,null,null,"  Owned Building Opportunity Cost ",null,{"$f":"SUM(I18*I21)*(I23)","v":0}]
["Improved Pasture Land",null,null,null,null,null,"  Total Cost",null,{"$f":"SUM(I26:I28)","v":23.958090992094107}]
[null,"  Average Land value ($/acre)",null,{"$f":"Pasture!F24","v":2000}]
[null,"  Pasture acres",null,{"$f":"Pasture!F116","v":102.2},null,"Fencing"]
[null,"  Owned Land Equity",null,{"$f":"Pasture!D25","v":0.75},null,null,"  Total Investment ($/cow)",null,{"$f":"SUM((Pasture!E59*Pasture!E119)+(Pasture!F59*Pasture!F119)+(Pasture!G59*Pasture!G119))/Input!E13","v":208.43933333333334}]
[null,{"$f":"\"  Land Financed (\"&TEXT(D30*D33,\"$#,###\")&\" per acre)\"","v":"  Land Financed ($500 per acre)"},null,{"$f":"SUM(1-D32)","v":0.25},null,null,"  Residual Value (End of Useful Life)",null,{"$f":"Pasture!E61","v":0.1}]
[null,"  Land Opportunity Cost (Investment Rate) ",null,{"$f":"Pasture!D27","v":0},null,null,"  Useful Life (years)",null,{"$f":"Pasture!D62","v":20}]
[null,"Land cost ($/acre)",null,null,null,null,"  Owned Fence Equity",null,{"$f":"Pasture!D63","v":0.75}]
[null,"  Finance Rate & Term",{"$f":"Pasture!C29","v":5.7500000000000002E-2},{"$f":"Pasture!D29","v":25},"Years",null,{"$f":"\"  Fence Financed (\"&TEXT((I32)*I36,\"$#,###\")&\" per head)\"","v":"  Fence Financed ($52 per head)"},null,{"$f":"SUM(1-I35)","v":0.25}]
[null,"  Principle & Interest Cost",null,{"$f":"-PMT(C36,D36,D30*D33,0)","v":38.189083694131973},null,null,"  Fence Opportunity Cost (Investment Rate) ",null,{"$f":"Pasture!D27","v":0}]
[null,"  Owned Land Opportunity Cost",null,{"$f":"SUM(D30*D32)*(D34)","v":0},null,null,"Fencing Cost ($/cow)"]
[null,"  Total Cost",null,{"$f":"SUM(D37:D38)","v":38.189083694131973},null,null,"  Finance Rate & Term",{"$f":"Pasture!C66","v":6.25E-2},{"$f":"Pasture!D66","v":7}]
[null,null,null,null,null,null,"  Principle & Interest Cost",null,{"$f":"-PMT(H39,I39,I32*I36,0)","v":9.4178096840869916}]
["Total Principle & Interest Cost ($/cow)",null,null,{"$f":"SUM(D10+I12+I26+I40+D37+D23)","v":252.59126696979271},null,null,"  Fence Depreciation Cost",null,{"$f":"(I32-(I32*I33))/I34","v":9.3797700000000006}]
[{"$f":"\"Total Principle & Interest Cost (\"&Input!E13&\" cows)\"","v":"Total Principle & Interest Cost (300 cows)"},null,null,{"$f":"D41*Input!E13","v":75777.380090937819},null,null,"  Owned Fence Opportunity Cost ",null,{"$f":"SUM(I32*I35)*(I37)","v":0}]
[null,null,null,null,null,null,"  Total Cost",null,{"$f":"SUM(I40:I42)","v":18.79757968408699}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.75E-2]
["Capital Value"]
[null,null,"Market","Cow-calf",null,null,null,"Market","Cow-calf"]
["Buildings & Facilities",null,"Value","Usage %","Allocation",null,"Machinery & Equipment","Value","Usage %","Allocation"]
[null,"Windbreak Fence",{"$f":"Input!G99","v":14040},1,{"$f":"SUM(C48*D48)","v":14040},null,"Miscellaneous Machinery",10000,1,{"$f":"SUM(H48*I48)","v":10000}]
[null,"Feedlot Fence",{"$f":"Input!G102","v":9360},1,9360,null,"Tractor & Loader ",175000,0.5,87500]
[null,"Calf Shelters",{"$f":"Input!G105","v":22050},1,22050,null,"Bale Shredder",40000,1,40000]
[null,"Handling Facilities",15000,1,15000,null,"Tractor & Feed Wagon (silage)",120000,1,120000]
[null,"Calving Facility ",12500,1,12500,null,"Stock Trailer",40000,1,40000]
[null,"Waterers",{"$f":"Input!G96","v":8000},1,8000,null,"Truck",80000,0.5,40000]
[null,"Pasture Watering System",4000,1,4000,null,null,0,1,0]
[null,"Pasture Water Source ",3000,1,3000,null,null,0,1,0]
[null,"Gates",1450,1,1450,null,null,0,1,0]
[null,"Feeders",2400,1,2400,null,null,0,1,0]
[null,"Well & Pressure System",8000,1,8000,null,null,0,1,0]
[null,"Hydro (6 poles @ $400)",2400,1,2400,null,null,0,1,0]
[null,"Storage Bins",5000,1,5000,null,null,0,1,0]
[null,null,0,1,0,null,null,0,1,0]
[null,null,0,1,0,null,null,0,1,0]
[null,null,0,0,0,null,null,0,1,0]
[null,null,null,null,{"$f":"\"Total Inv. = $\"&TEXT(SUM(E48:E63),\"#,###\")&\" ($\"&ROUND(SUM(E48:E63)/(Input!E13),0)&\"/cow)\"","v":"Total Inv. = $107,200 ($357/cow)"},null,null,null,null,{"$f":"\"Total Inv. = $\"&TEXT(SUM(J48:J63),\"#,###\")&\" ($\"&ROUND(SUM(J48:J63)/(Input!E13),0)&\"/cow)\"","v":"Total Inv. = $337,500 ($1125/cow)"}]
[null,"Buildings & Water - Target $/cow",350,null,null,null,"Machinery - Target $/cow",750]
[null,{"$f":"IF(ROUND(SUM(E48:E63)/(Input!E13),0)<C65,\"(Under Invested by\",IF(ROUND(SUM(E48:E63)/(Input!E13),0)=C65,\"(On Target\",\"(Over Invested by\"))","v":"(Over Invested by"},{"$f":"\"$\"&TEXT(ABS((ROUND(SUM(E48:E63)/(Input!$E$13),2)-C65)*(Input!$E$13)),\"#,###\")&\")\"","v":"$2,199)"},null,null,null,{"$f":"IF(ROUND(SUM(J48:J63)/(Input!E13),0)<H65,\"(Under Invested by\",IF(ROUND(SUM(J48:J63)/(Input!E13),0)=H65,\"(On Target\",\"(Over Invested by\"))","v":"(Over Invested by"},{"$f":"\"$\"&TEXT(ABS((ROUND(SUM(J48:J63)/(Input!E13),2)-H65)*(Input!E13)),\"#,###\")&\")\"","v":"$112,500)"}]

{"sheet":"Extended Grazing","index":11,"n_rows":57,"n_cols":7,"rows_kept":57,"cut":false,"hidden":false,"merged":[[0,0,0,7],[43,0,43,7],[56,0,57,7],[32,0,32,7],[6,0,6,7]]}
["Extended Grazing Costs & Requirements Worksheet"]
[]
["Extended Grazing Days ",null,{"$f":"Pasture!G4","v":35}]
["Number of Cows",null,{"$f":"Input!E13","v":300}]
["Number of Cow Grazing Days",null,{"$f":"SUM(C3*C4)","v":10500}]
[]
["Extended Grazing Options - Costs"]
[null,null,"Corn Grazing","Stockpiled Forage","Swath Grazing","Crop Residue"]
[]
[]
["Standing Forage Cost ($/lb)",null,"n/a",2.5000000000000001E-2,"n/a",1.4999999999999999E-2]
[]
["Input Costs ($/acre)"]
[null,"Seed",96,null,32]
[null,"Fertilizer (incl. applic.)",147,null,81]
[null,"Herbicide",16,null,16]
[null,"Custom tillage",12,null,12]
[null,"Custom seeding",25,null,25]
[null,"Custom spraying",9,null,9]
[null,"Miscellaneous",7.75,null,7.75]
[null,"Land taxes",15,null,15]
[null,"Land Costs",75,null,75]
[null,"Labour",{"$f":"SUM(0.75*'Operating '!E135)","v":21},null,{"$f":"C23","v":21}]
[null,"Subtotal",{"$f":"SUM(C14:C23)","v":423.75},{"$f":"SUM(D34*2000*D11)","v":50},{"$f":"SUM(E14:E23)","v":293.75},{"$f":"SUM(F34*2000*F11)","v":7.5}]
[]
["Fencing Costs"]
[null,"Estimated miles of fence required",{"$f":"SUM(C38/80)","v":0.35},{"$f":"SUM(D38/80)","v":2.95},{"$f":"SUM(E38/80)","v":0.58750000000000002},{"$f":"SUM(F38/80)","v":11.55}]
[null,"Fence Investment Cost/acre",{"$f":"SUM(C27*Pasture!$H$40*(Input!$E$75/100))/C38","v":1.1475625},{"$f":"SUM(D27*Pasture!$H$40*(Input!$E$75/100))/D38","v":1.1475625000000003},{"$f":"SUM(E27*Pasture!$H$40*(Input!$E$75/100))/E38","v":1.1475625},{"$f":"SUM(F27*Pasture!$H$40*(Input!$E$75/100))/F38","v":1.1475625}]
[null,"Fence Depreciation Cost/acre",{"$f":"SUM((C27*Pasture!$H$40)/Pasture!$D$62)/C38","v":1.6393749999999998},{"$f":"SUM((D27*Pasture!$H$40)/Pasture!$D$62)/D38","v":1.6393750000000002},{"$f":"SUM((E27*Pasture!$H$40)/Pasture!$D$62)/E38","v":1.639375},{"$f":"SUM((F27*Pasture!$H$40)/Pasture!$D$62)/F38","v":1.639375}]
[]
["Total cost per acre",null,{"$f":"SUM(C29+C28+C24)","v":426.53693750000002},{"$f":"SUM(D29+D28+D24)","v":52.786937500000001},{"$f":"SUM(E29+E28+E24)","v":296.53693750000002},{"$f":"SUM(F29+F28+F24)","v":10.286937500000001}]
[]
["Extended Grazing Options - Yields & Cost Comparison"]
["Grazing Yield (wet tons/acre)",null,15,1,7.5,0.25]
["% moisture",null,50,10,40,8]
[null,"Yield (tons dry matter/acre)",{"$f":"SUM(1-(C35/100))*C34","v":7.5},{"$f":"SUM(1-(D35/100))*D34","v":0.9},{"$f":"SUM(1-(E35/100))*E34","v":4.5},{"$f":"SUM(1-(F35/100))*F34","v":0.23}]
[null,"Total # cow grazing days/acre",{"$f":"SUM(C36*2000)/40.5","v":370.37037037037038},{"$f":"SUM(D36*2000)/40.5","v":44.444444444444443},{"$f":"SUM(E36*2000)/40.5","v":222.22222222222223},{"$f":"SUM(F36*2000)/40.5","v":11.358024691358025}]
[null,"Acres Req'd for Option",{"$f":"ROUND($C$5/C37,0)","v":28},{"$f":"ROUND($C$5/D37,0)","v":236},{"$f":"ROUND($C$5/E37,0)","v":47},{"$f":"ROUND($C$5/F37,0)","v":924}]
[]
["Total Extended Grazing Cost",null,{"$f":"SUM(C31*C38)","v":11943.034250000001},{"$f":"SUM(D31*D38)","v":12457.71725},{"$f":"SUM(E31*E38)","v":13937.2360625},{"$f":"SUM(F31*F38)","v":9505.1302500000002}]
["Cost per cow",null,{"$f":"SUM(C40/Input!$E$13)","v":39.810114166666672},{"$f":"SUM(D40/Input!$E$13)","v":41.525724166666663},{"$f":"SUM(E40/Input!$E$13)","v":46.457453541666666},{"$f":"SUM(F40/Input!$E$13)","v":31.683767500000002}]
[{"$f":"\"Cost/cow/day (based on \"&C3&\" days)\"","v":"Cost/cow/day (based on 35 days)"},null,{"$f":"C41/$C$3","v":1.1374318333333335},{"$f":"D41/$C$3","v":1.1864492619047617},{"$f":"E41/$C$3","v":1.3273558154761904},{"$f":"F41/$C$3","v":0.90525050000000007}]
[]
["Extended Grazing - Usage Planner"]
[]
[null,null,"Corn Grazing","Stockpiled Forage","Swath Grazing","Crop Residue","Total"]
[]
[]
["Planned extended grazing days",null,0,35,0,0,{"$f":"IF(C3=0,0,IF(SUM(C49:F49)<C3,\"ERROR\",IF(SUM(C49:F49)>C3,\"ERROR\",SUM(C49:F49))))","v":35}]
[null,{"$f":"ROUND(SUM(C50:F50),0)","v":236},{"$f":"SUM(C49/$C$3)*C38","v":0},{"$f":"SUM(D49/$C$3)*D38","v":236},0,0,{"$f":"IF(G49=\"ERROR\",\"(total must = \"&C3&\" days)\",\"\")","v":""}]
[]
[]
["Cost per cow",null,{"$f":"SUM(C42*C49)","v":0},{"$f":"SUM(D42*D49)","v":41.525724166666663},{"$f":"SUM(E42*E49)","v":0},{"$f":"SUM(F42*F49)","v":0},{"$f":"IF(C3=0,0,SUM(C53:F53))","v":41.525724166666663}]
[{"$f":"\"Cost/cow/day (based on \"&C3&\" days)\"","v":"Cost/cow/day (based on 35 days)"},null,null,null,null,null,{"$f":"IF(G53=0,0,SUM(G53/C3))","v":1.1864492619047617}]
[]
[]
["Note: This budget is only a guide and is not intended as an in-depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user."]

{"sheet":"Details","index":12,"n_rows":61,"n_cols":14,"rows_kept":61,"cut":false,"hidden":false,"merged":[[0,0,0,9],[50,0,50,9],[52,0,52,9],[56,0,58,9],[9,0,9,9],[41,0,41,9],[43,0,44,9],[45,0,47,9],[48,0,49,9],[27,0,27,9]]}
["Assumptions"]
[]
[{"$f":"\"1.  This budget outlines the cost of production for a cow-calf operation with \"&Input!E13&\" cows, \"&Input!E15&\" bulls and \"&Input!E17&\"% calf crop weaned.\"","v":"1.  This budget outlines the cost of production for a cow-calf operation with 300 cows, 12 bulls and 95% calf crop weaned."}]
["2.  Building and equipment are valued at new cost."]
["3.  Feed cost is a combined value of market price and on-farm production costs."]
["4.  Manure removal is contracted out."]
["5.  Replacement heifers are valued at fair market value."]
[{"$f":"\"6.  This budget assumes an average weaning weight of \"&Input!E23&\" lbs. (steer calves 600 lbs and heifer calves 550 lbs.)\"","v":"6.  This budget assumes an average weaning weight of 575 lbs. (steer calves 600 lbs and heifer calves 550 lbs.)"}]
[]
["Capital and Debt Summary:"]
["Capital Summary",null,null,"$/cow","Total",null,"Debt Summary",null,"$/cow","Total"]
["Breeding Herd Value",null,null,{"$f":"SUM(E12/Input!$E$13)","v":5240},{"$f":"(Input!E66*Input!E15)+(Input!E28*Input!E13)","v":1572000},null,"Cows",null,{"$f":"(Fixed!D4*Fixed!D6)","v":750.00000000000011},{"$f":"I12*Input!E13","v":225000.00000000003}]
["Marginal Pasture Land",null,null,{"$f":"SUM(E13/Input!$E$13)","v":2000},{"$f":"Fixed!D16*Fixed!D17","v":600000},null,"Marginal Pasture Land",null,{"$f":"J13/Input!$E$13","v":500},{"$f":"SUM(Fixed!D16*Fixed!D19*Fixed!D17)","v":150000}]
["Improved Pasture Land",null,null,{"$f":"SUM(E14/Input!$E$13)","v":681.33333333333337},{"$f":"SUM(Fixed!D30*Fixed!D31)","v":204400},null,"Improved Pasture Land",null,{"$f":"J14/Input!E13","v":170.33333333333334},{"$f":"SUM(Fixed!D30*Fixed!D33*Fixed!D31)","v":51100}]
["Machinery & Equipment",null,null,{"$f":"SUM(E15/Input!$E$13)","v":1125},{"$f":"SUM(Fixed!J48:J63)","v":337500},null,"Machinery & Equipment",null,{"$f":"(Fixed!I4*Fixed!I8)","v":224.99999999999994},{"$f":"I15*Input!E13","v":67499.999999999985}]
["Fencing",null,null,{"$f":"Fixed!I32","v":208.43933333333334},{"$f":"SUM(D16*Input!E13)","v":62531.8},null,"Fencing",null,{"$f":"Fixed!I32*Fixed!I36","v":52.109833333333334},{"$f":"I16*Input!E13","v":15632.95}]
["Buildings & Facilities",null,null,{"$f":"SUM(E17/Input!$E$13)","v":357.33333333333331},{"$f":"SUM(Fixed!E48:E63)","v":107200},null,"Buildings & Facilities",null,{"$f":"(Fixed!I18*Fixed!I22)","v":53.550000000000011},{"$f":"I17*Input!E13","v":16065.000000000004}]
["Hay Land",null,null,{"$f":"SUM(E18/Input!$E$13)","v":0},0,null,"Hay Land",null,{"$f":"J18/Input!$E$13","v":0},0,null,null,null,"**just pondering this idea for a total debt per cow with all in??"]
["Silage Land",null,null,{"$f":"SUM(E19/Input!$E$13)","v":0},0,null,"Silage Land",null,{"$f":"J19/Input!$E$13","v":0},0]
["Forage Equipment",null,null,{"$f":"SUM(E20/Input!$E$13)","v":0},0,null,"Forage Equipment",null,{"$f":"J20/Input!$E$13","v":0},0]
["Grain Land",null,null,{"$f":"SUM(E21/Input!$E$13)","v":0},0,null,"Grain Land",null,{"$f":"J21/Input!$E$13","v":0},0]
["Grain Machinery & Equipment",null,null,{"$f":"SUM(E22/Input!$E$13)","v":0},0,null,"Grain Machinery & Equipment",null,{"$f":"J22/Input!$E$13","v":0},0]
["Total Capital Investment",null,null,{"$f":"SUM(D12:D17)","v":9612.1059999999998},{"$f":"SUM(E12:E17)","v":2883631.8},null,"Total Debt",null,{"$f":"SUM(I12:I17)","v":1750.9931666666666},{"$f":"SUM(J12:J17)","v":525297.95000000007}]
[]
[null,null,null,null,null,null,{"$f":"\"Debt/EBITDAR ratio = \"&ROUND(I23/'Summary (2)'!F38,2)&\":1\"","v":"Debt/EBITDAR ratio = 0.81:1"}]
[null,null,null,null,null,null,"Cow Calf Equity",null,{"$f":"SUM(E23-J23)/E23","v":0.81783459663608915}]
[]
["Land Use Efficiency and Feed Security Analysis:"]
[null,null,null,null,null,null,null,null,"Acres/cow","Total  Acres"]
[null,"Pasture (Marginal, Improved, Crown Land and Rented Pasture)",null,null,null,null,{"$f":"Pasture!G3","v":135},"Days",{"$f":"J30/Input!$E$13","v":4.3406666666666665},{"$f":"Pasture!E116+Pasture!F116+Pasture!G116+Pasture!I116","v":1302.2}]
[null,"Extended Grazing (Corn, Stockpiled, Swath and Crop Residue)",null,null,null,null,{"$f":"Pasture!G4","v":35},"Days",{"$f":"J31/Input!$E$13","v":0.78666666666666663},{"$f":"'Extended Grazing'!C50+'Extended Grazing'!D50+'Extended Grazing'!E50+'Extended Grazing'!F50","v":236}]
[null,"Planned forage & feed waste amount ",null,null,0.1,1500,"pound bales"]
[null,"Alfalfa Hay",null,{"$f":"(('Winter Feed Rations'!N12+'Winter Feed Rations'!N33+(('Winter Feed Rations'!N12+'Winter Feed Rations'!N33)*$E$32))*Input!$E$13)/2000","v":0},"Total Tons @",3.5,{"$f":"\"tons/acre (\"&TEXT((F33*2000)/$F$32,\"#.#\")&\" bales/ac)\"","v":"tons/acre (4.7 bales/ac)"},null,{"$f":"J33/Input!$E$13","v":0},{"$f":"IF(F33=0,0,SUM(D33/F33))","v":0}]
[null,"Alfalfa Grass Hay",null,{"$f":"(('Winter Feed Rations'!N13+'Winter Feed Rations'!N34+(('Winter Feed Rations'!N13+'Winter Feed Rations'!N34)*$E$32))*Input!$E$13)/2000","v":0},"Total Tons @",2.79,{"$f":"\"tons/acre (\"&TEXT((F34*2000)/$F$32,\"#.#\")&\" bales/ac)\"","v":"tons/acre (3.7 bales/ac)"},null,{"$f":"J34/Input!$E$13","v":0},{"$f":"IF(F34=0,0,SUM(D34/F34))","v":0}]
[null,"Grass Hay",null,{"$f":"(('Winter Feed Rations'!N14+'Winter Feed Rations'!N35+(('Winter Feed Rations'!N14+'Winter Feed Rations'!N35)*$E$32))*Input!$E$13)/2000","v":0},"Total Tons @",2,"tons/acre (2.7 bales/ac)",null,{"$f":"J35/Input!$E$13","v":0},0]
[null,"Barley Greenfeed",null,{"$f":"(('Winter Feed Rations'!N16+'Winter Feed Rations'!N37+(('Winter Feed Rations'!N16+'Winter Feed Rations'!N37)*$E$32))*Input!$E$13)/2000","v":0},"Total Tons @",2.83,"tons/acre (3.8 bales/ac)",null,{"$f":"J36/Input!$E$13","v":0},0]
[null,"Corn Silage",null,{"$f":"(('Winter Feed Rations'!N17+'Winter Feed Rations'!N38+(('Winter Feed Rations'!N17+'Winter Feed Rations'!N38)*$E$32))*Input!$E$13)/2000","v":1467.7633928571427},"Total Tons @",15,"tons/acre",null,{"$f":"J37/Input!$E$13","v":0.32616964285714278},97.850892857142838]
[null,"Barley Silage",null,{"$f":"(('Winter Feed Rations'!N18+'Winter Feed Rations'!N39+(('Winter Feed Rations'!N18+'Winter Feed Rations'!N39)*$E$32))*Input!$E$13)/2000","v":0},"Total Tons @",7.5,"tons/acre",null,{"$f":"J38/Input!$E$13","v":0},0]
[null,"Barley Grain",null,{"$f":"(('Winter Feed Rations'!N19+'Winter Feed Rations'!N40+(('Winter Feed Rations'!N19+'Winter Feed Rations'!N40)*$E$32))*Input!$E$13)/48","v":2784.375},"Total bu @",78,"bu/acre",null,{"$f":"J39/Input!$E$13","v":0.11899038461538462},35.697115384615387]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I30:I39)","v":5.5724933608058604},{"$f":"SUM(J30:J39)","v":1671.7480082417583}]
[]
["Profitability and Breakeven Analysis:"]
[{"$f":"\"Gross Revenue =  calf weight (lbs) x $/lb x % calf crop (eg. \"&Input!E23&\" x $\"&TEXT(Input!E24/100,\"0.00\")&\"/lb x \"&Input!E17&\"% = $\"&TEXT(Summary!F46,\"0.00\")&\")\"","v":"Gross Revenue =  calf weight (lbs) x $/lb x % calf crop (eg. 575 x $6.41/lb x 95% = $3500.75)"}]
[{"$f":"\"Return on Investment (ROI) = (Gross Revenue - Total Cost) / Total Cost\n(eg. ($\"&TEXT(Summary!F46,\"0,000.00\")&\" - $\"&TEXT(Summary!F40,\"0,000.00\")&\") / $\"&TEXT(Summary!F40,\"0.00\")&\" = \"&TEXT(100*Summary!F71,\"0.0\")&\"%\"","v":"Return on Investment (ROI) = (Gross Revenue - Total Cost) / Total Cost\n(eg. ($3,500.75 - $1,794.66) / $1794.66 = 95.1%"}]
[]
[{"$f":"\"Return on Asset (ROA) = (Margin Over Operating - Owners Labour - Building Depreciation - Machinery Depreciation - Fence Depreciation) / ((Building, Machinery & Equipment Investment + Pasture Investment + Breeding Herd Investment) / Herd Size) (eg. ($\"&TEXT(Summary!F52,\"0.00\")&\" - $\"&TEXT(Summary!F38,\"0.00\")&\" - $\"&TEXT(Fixed!I27,\"0.00\")&\" - $\"&TEXT(Fixed!I13,\"0.00\")&\" - $\"&TEXT(Fixed!I41,\"0.00\")&\") / (($\"&TEXT(Details!E17+Details!E16+Details!E15,\"#,###\")&\" + $\"&TEXT(E13+E14,\"#,###\")&\" + $\"&TEXT(E12,\"#,###\")&\") / \"&Input!E13&\") = \"&TEXT(100*Summary!F72,\"0.0\")&\"%\"","v":"Return on Asset (ROA) = (Margin Over Operating - Owners Labour - Building Depreciation - Machinery Depreciation - Fence Depreciation) / ((Building, Machinery & Equipment Investment + Pasture Investment + Breeding Herd Investment) / Herd Size) (eg. ($2234.25 - $168.00 - $14.28 - $90.00 - $9.38) / (($507,232 + $804,400 + $1,572,000) / 300) = 20.3%"}]
[]
[]
[{"$f":"\"Operating Expense Ratio =  (operating  cost ÷ gross revenue) x 100 \n(eg. ($\"&TEXT(Summary!F29, \"0.00\")&\" ÷ $\"&TEXT(Summary!F46,\"0.00\")&\" ) x 100 = \"&ROUND(Summary!F48*100,0)&\"%)\"","v":"Operating Expense Ratio =  (operating  cost ÷ gross revenue) x 100 \n(eg. ($1266.50 ÷ $3500.75 ) x 100 = 36%)"}]
[]
[{"$f":"\"Breakeven Price $/cwt = Cost ÷ % calf crop ÷ calf weight cwt (eg. $\"&TEXT(Summary!F40,\"0.00\")&\" ÷ \"&Input!E17&\"% ÷  \"&Input!E23/100&\" = $\"&ROUND(Summary!F60,0)&\")\"","v":"Breakeven Price $/cwt = Cost ÷ % calf crop ÷ calf weight cwt (eg. $1794.66 ÷ 95% ÷  5.75 = $329)"}]
[]
["Cost Summary:"]
[{"$f":"\"Summer Grazing Cost Per Cow Per Day =  pasture cost ÷ days (eg. $\"&TEXT(Pasture!J124, \"0.00\")&\" ÷ \"&Pasture!G3&\" = $\"&TEXT(Summary!F76,\"0.00\")&\")\"","v":"Summer Grazing Cost Per Cow Per Day =  pasture cost ÷ days (eg. $164.13 ÷ 135 = $1.22)"}]
[{"$f":"\"Extended Grazing Cost Per Cow Per Day =   grazing cost ÷ days (eg. $\"&TEXT('Extended Grazing'!G53, \"0.00\")&\" ÷ \"&Pasture!G4&\" = $\"&TEXT(Summary!F77,\"0.00\")&\")\"","v":"Extended Grazing Cost Per Cow Per Day =   grazing cost ÷ days (eg. $41.53 ÷ 35 = $1.19)"}]
[{"$f":"\"Winter Feed Cost Per Cow Per Day = feed cost ÷ days (eg. $\"&TEXT('Winter Feed Rations'!O54+((Input!G46+Input!G53)), \"0.00\")&\" ÷ \"&Pasture!G5&\" = $\"&TEXT(Summary!F78,\"0.00\")&\")\"","v":"Winter Feed Cost Per Cow Per Day = feed cost ÷ days (eg. $419.68 ÷ 195 = $2.15)"}]
[{"$f":"\"Yardage Cost Per Cow Per Day =  ($\"&TEXT('Operating '!D25*'Operating '!D26+Input!G59,\"0.00\")&\" straw + $\"&TEXT('Operating '!G48,\"0.00\")&\" fuel & repair + $\"&TEXT('Operating '!G118,\"0.00\")&\" building insurance + $\"&TEXT('Operating '!G59,\"0.00\")&\" utilities + $\"&TEXT('Operating '!G108,\"0.00\")&\" manure removal + $\"&TEXT(Fixed!I27,\"0.00\")&\" building depreciation+ $\"&TEXT(Fixed!I13,\"0.00\")&\" machinery depreciation + $\"&TEXT(Fixed!I26,\"0.00\")&\" building investment + $\"&TEXT(Fixed!I12,\"0.00\")&\" machinery investment + $\"&TEXT((((Summary!H27-Summary!H14-Summary!H15-Summary!H18-Summary!H19-Summary!H22-Summary!H23)/2*('Operating '!E131/100)/(Input!E13))),\"0.00\")&\" operating interest + $\"&TEXT(((Summary!H26*((Pasture!G5+Pasture!G4)/365))/Input!E13),\"0.00\")&\" misc. + $\"&TEXT(('Operating '!G138)*0.625,\"0.00\")&\" labour) ÷ \"&Pasture!G5+Pasture!G4&\" days = $\"&TEXT(Summary!F79,\"0.000\")","v":"Yardage Cost Per Cow Per Day =  ($72.80 straw + $40.07 fuel & repair + $5.93 building insurance + $9.69 utilities + $10.84 manure removal + $14.28 building depreciation+ $90.00 machinery depreciation + $9.68 building investment + $40.66 machinery investment + $24.06 operating interest + $2.10 misc. + $140.00 labour) ÷ 230 days = $1.995"}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"September, 2025"]

{"sheet":"Housing","index":13,"n_rows":2,"n_cols":1,"rows_kept":2,"cut":false,"hidden":false,"merged":[[1,0,1,8]]}
[]
["Cow-Calf Operating Facilities"]

{"sheet":"Chart data (HIDE)","index":14,"n_rows":356,"n_cols":19,"rows_kept":356,"cut":false,"hidden":true,"merged":[[28,11,28,17],[48,12,50,17],[127,10,129,15]]}
[{"$f":"Input!E13&\" Head Beef Cow Calf - Total Production Costs ($/cow)\"","v":"300 Head Beef Cow Calf - Total Production Costs ($/cow)"},null,null,null,null,"150 Cow COP Changes",null,null,null,null,null,"Year","Million Head","$/cwt",{"$f":"\"$/cwt (\"&SUM(Input!E75/2)&\"% Inflation)\"","v":"$/cwt (1.75% Inflation)"}]
["Feed Cost",{"$f":"Summary!F10","v":459.562124246179},{"$f":"SUM(B2/$B$9)","v":0.2560721187649973},null,null,"Input - 150 cows",null,null,null,null,1,2019,93,{"$f":"Input!E24","v":640.87},{"$f":"N2","v":640.87}]
["Other Operating Cost",{"$f":"Summary!F29-Summary!F10","v":806.93721600797869},0.44963262138374421,null,null,"Input - 5 bulls",null,null,null,null,2,2020,94,187,{"$f":"SUM((N3-N2)+O2)*(1+(Input!$E$75/100)/2)","v":190.27250000000001}]
["Fixed Cost - Livestock",{"$f":"Summary!F32","v":135.54749288647207},7.5528273252842809E-2,null,null,"Operating - 6 hours vet",null,null,null,null,3,2021,93.5,185,{"$f":"SUM((N4-N3)+O3)*(1+(Input!$E$75/100)/2)","v":191.56726875000001}]
["Fixed Cost - Buildings",{"$f":"Summary!F33","v":23.958090992094107},1.3349662207200802E-2,null,null,"Operating - 1.5 hours tractor time",null,null,null,null,4,2022,92,187,{"$f":"SUM((N5-N4)+O4)*(1+(Input!$E$75/100)/2)","v":196.95469595312503}]
["Fixed Cost - Machinery",{"$f":"Summary!F34","v":130.6642478659416},7.2807285528044996E-2,null,null,"Operating - 0 hrs hired, 8 hours owner",null,null,null,null,5,2023,91,192,{"$f":"SUM((N6-N5)+O5)*(1+(Input!$E$75/100)/2)","v":205.48890313230473}]
["Fixed Cost - Pasture Land & Fencing",{"$f":"Summary!F35","v":69.989795414841112},3.8998938899077636E-2,null,null,"Pasture - cow number allocation",null,null,null,null,6,2024,90,197,{"$f":"SUM((N7-N6)+O6)*(1+(Input!$E$75/100)/2)","v":214.17245893712007}]
["Owners-Labour & Living",{"$f":"Summary!F38","v":168},9.3611099964092045E-2,null,null,"Winter Feed - 135 days to ration#1, pre and post",null,null,null,null,7,2025,89,206,{"$f":"SUM((N8-N7)+O7)*(1+(Input!$E$75/100)/2)","v":227.07797696851969}]
[null,{"$f":"SUM(B2:B8)","v":1794.6589674135068},null,null,null,"Fixed - remove tractor and silage wagon cost ($0)",null,null,null,null,8,2026,87,210,{"$f":"SUM((N9-N8)+O8)*(1+(Input!$E$75/100)/2)","v":235.1218415654688}]
[null,null,null,null,null,"Fixed - reduce tractor cost to $120,000",null,null,null,null,9,2027,87.5,207,{"$f":"SUM((N10-N9)+O9)*(1+(Input!$E$75/100)/2)","v":236.18397379286452}]
[null,null,null,null,null,null,null,null,null,null,10,2028,88,202,{"$f":"SUM((N11-N10)+O10)*(1+(Input!$E$75/100)/2)","v":235.22969333423967}]
[]
[]
[{"$f":"Input!E13&\" Head Beef Cow Calf - Other Operating Costs ($/cow)\"","v":"300 Head Beef Cow Calf - Other Operating Costs ($/cow)"}]
[]
["Straw",{"$f":"Summary!F13","v":70}]
["Veterinary Medicine & Supplies",{"$f":"Summary!F14","v":26.943333333333332}]
["Breeding Costs",{"$f":"Summary!F15","v":55.91},null,null,null,null,null,null,null,null,"From the meeting"]
["Fuel, Maintenance & Repairs",{"$f":"Summary!F16","v":40.069066666666671},null,null,null,null,null,null,null,null,"years","calf prices from meeting","cull","diff","%"]
["Utilities",{"$f":"Summary!F17","v":9.6887740000000004},null,null,null,null,null,null,null,null,1,180.43,80,{"$f":"SUM(L20-M20)","v":100.43},{"$f":"SUM(M20/L20)","v":0.44338524635592746}]
["Marketing & Transportation",{"$f":"Summary!F18","v":39.977499999999999},null,null,null,null,null,null,null,null,2,170,80,{"$f":"SUM(L21-M21)","v":90},{"$f":"SUM(M21/L21)","v":0.47058823529411764}]
["Death Loss",{"$f":"Summary!F19","v":62.5},null,null,null,null,null,null,null,null,3,175,85,90,0.48571428571428571]
["Manure Removal",{"$f":"Summary!F20","v":10.839635625},null,null,null,null,null,null,null,null,4,175,85,90,0.48571428571428571]
["Insurance",{"$f":"Summary!F21","v":28.59},null,null,null,null,null,null,null,null,5,175,90,85,0.51428571428571423]
["Herd Replacement",{"$f":"Summary!F22","v":267.60000000000002},null,null,null,null,null,null,null,null,6,180,95,85,0.52777777777777779]
["Pasture Rental",{"$f":"Summary!F23","v":59.375},null,null,null,null,null,null,null,null,7,190,95,95,0.5]
["Pasture Operating",{"$f":"Summary!F24","v":34.765106382978729},null,null,null,null,null,null,null,null,8,200,100,100,0.5]
["Labour - Hired",{"$f":"Summary!F25","v":56}]
["Miscellaneous",{"$f":"Summary!F26","v":3.33},null,null,null,null,null,null,null,null,"calves","Year 2 to 8 prices",null,null,null,null,null,null,"AVG"]
["Operating Interest",{"$f":"Summary!F28","v":41.348800000000004},null,null,null,null,null,null,null,null,"trend",{"$f":"N3","v":187},{"$f":"N4","v":185},{"$f":"N5","v":187},{"$f":"N6","v":192},{"$f":"N7","v":197},{"$f":"N8","v":206},{"$f":"N9","v":210},{"$f":"AVERAGE(L30:R30)","v":194.85714285714286}]
[null,{"$f":"SUM(B16:B30)","v":806.93721600797869},null,null,null,null,null,null,null,null,"with inflation",{"$f":"ROUND($O3,0)","v":190},{"$f":"ROUND($O4,0)","v":192},{"$f":"ROUND($O5,0)","v":197},{"$f":"ROUND($O6,0)","v":205},{"$f":"ROUND($O7,0)","v":214},{"$f":"ROUND($O8,0)","v":227},{"$f":"ROUND($O9,0)","v":235},{"$f":"AVERAGE(L31:R31)","v":208.57142857142858}]
[]
[null,null,null,null,null,null,null,null,null,null,"culls",100,"($/cwt discount from average calf prices)"]
[null,null,null,null,null,null,null,null,null,null,"trend",{"$f":"SUM(L30-L33)","v":87},{"$f":"SUM(M30-L33)","v":85},{"$f":"SUM(N30-L33)","v":87},{"$f":"SUM(O30-L33)","v":92},{"$f":"SUM(P30-L33)","v":97},{"$f":"SUM(Q30-L33)","v":106},{"$f":"SUM(R30-L33)","v":110},{"$f":"AVERAGE(L34:R34)","v":94.857142857142861}]
[{"$f":"Input!E13&\" Head Beef Cow Calf - Cost Summary ($/cow/day)\"","v":"300 Head Beef Cow Calf - Cost Summary ($/cow/day)"},null,null,null,null,null,null,null,null,null,"with inflation",{"$f":"SUM(L31-L33)","v":90},{"$f":"SUM(M31-L33)","v":92},{"$f":"SUM(N31-L33)","v":97},{"$f":"SUM(O31-L33)","v":105},{"$f":"SUM(P31-L33)","v":114},{"$f":"SUM(Q31-L33)","v":127},{"$f":"SUM(R31-L33)","v":135},{"$f":"AVERAGE(L35:R35)","v":108.57142857142857}]
[{"$f":"\"Grazing (\"&Pasture!G3&\" days)\"","v":"Grazing (135 days)"},{"$f":"Summary!F76","v":1.2157770503542211}]
[{"$f":"\"Extended grazing (\"&Pasture!G4&\" days)\"","v":"Extended grazing (35 days)"},{"$f":"Summary!F77","v":1.1864492619047617},null,null,null,null,null,null,null,null,"culls",0.55000000000000004,"($/cwt percentage of average calf prices)"]
[{"$f":"\"Yardage (based on \"&Pasture!G5+Pasture!G4&\" days)\"","v":"Yardage (based on 230 days)"},{"$f":"Summary!F79","v":1.9953637768016677},null,null,null,null,null,null,null,null,"trend",{"$f":"SUM(L30*$L$37)","v":102.85000000000001},101.75000000000001,102.85000000000001,105.60000000000001,108.35000000000001,113.30000000000001,115.50000000000001,{"$f":"AVERAGE(L38:R38)","v":107.17142857142858}]
[{"$f":"\"Winter feed (\"&Pasture!G5&\" days)\"","v":"Winter feed (195 days)"},{"$f":"Summary!F78","v":2.1521913290790846},null,null,null,null,null,null,null,null,"with inflation",104.50000000000001,105.60000000000001,108.35000000000001,112.75000000000001,117.7,124.85000000000001,129.25,{"$f":"AVERAGE(L39:R39)","v":114.71428571428574}]
[{"$f":"\"Total Overwinter Costs (\"&Pasture!G5+Pasture!G4&\" days)\"","v":"Total Overwinter Costs (230 days)"},{"$f":"Summary!F80","v":4.0005943565281381}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Feed",355,{"$f":"SUM(L43*(1+(Input!$E$75/100)/2))","v":361.21250000000003},{"$f":"SUM(M43*(1+(Input!$E$75/100)/2))","v":367.53371875000005},{"$f":"SUM(N43*(1+(Input!$E$75/100)/2))","v":373.9655588281251},{"$f":"SUM(O43*(1+(Input!$E$75/100)/2))","v":380.50995610761731},{"$f":"SUM(P43*(1+(Input!$E$75/100)/2))","v":387.16888033950062},{"$f":"SUM(Q43*(1+(Input!$E$75/100)/2))","v":393.94433574544189},{"$f":"AVERAGE(L43:R43)","v":374.19070711009783}]
[]
[]
[{"$f":"Input!E13&\" Head Beef Cow Calf - Costs Not Covered (\"&Input!E23&\" lb. avg. steers & heifers)\"","v":"300 Head Beef Cow Calf - Costs Not Covered (575 lb. avg. steers & heifers)"}]
["Calf Price","Gross revenue",{"$f":"\"Operating Costs = $\"&ROUND(Summary!F29,0)","v":"Operating Costs = $1266"},{"$f":"\"Fixed Costs = $\"&ROUND(Summary!F36,0)","v":"Fixed Costs = $360"},{"$f":"\"Labour (Owners Living) Cost = $\"&ROUND(Summary!F38,0)","v":"Labour (Owners Living) Cost = $168"},"Total",null,null,{"$f":"C47","v":"Operating Costs = $1266"},{"$f":"D47","v":"Fixed Costs = $360"},{"$f":"A47","v":"Calf Price"}]
[]
[{"$f":"SUM(A50+$A$62)","v":491},{"$f":"SUM((A49/100)*Input!$E$23)*(Input!$E$17/100)","v":2682.0875000000001},{"$f":"IF(Summary!$F$29-B49<0,0,SUM(Summary!$F$29-B49))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B49<0,0,SUM(Summary!$F$29+Summary!$F$36-B49-C49))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B49<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B49-C49-D49))","v":0},{"$f":"SUM(C49:E49)","v":0},null,null,{"$f":"C49","v":0},{"$f":"D49","v":0},{"$f":"A49","v":491},null,{"$f":"\"Market prices of $\"&ROUND(Summary!F59,0)&\"/cwt and lower do not cover both operating and fixed costs.  This can indicate the potential need for LPI coverage and is an important step in Risk Management Planning.\"","v":"Market prices of $298/cwt and lower do not cover both operating and fixed costs.  This can indicate the potential need for LPI coverage and is an important step in Risk Management Planning."}]
[{"$f":"SUM(A51+$A$62)","v":466},{"$f":"SUM((A50/100)*Input!$E$23)*(Input!$E$17/100)","v":2545.5250000000001},{"$f":"IF(Summary!$F$29-B50<0,0,SUM(Summary!$F$29-B50))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B50<0,0,SUM(Summary!$F$29+Summary!$F$36-B50-C50))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B50<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B50-C50-D50))","v":0},0,null,null,0,0,466]
[{"$f":"ROUND(Input!E24+A63,0)","v":441},{"$f":"SUM((A51/100)*Input!$E$23)*(Input!$E$17/100)","v":2408.9625000000001},{"$f":"IF(Summary!$F$29-B51<0,0,SUM(Summary!$F$29-B51))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B51<0,0,SUM(Summary!$F$29+Summary!$F$36-B51-C51))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B51<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B51-C51-D51))","v":0},0,null,null,0,0,441]
[{"$f":"SUM(A51-$A$62)","v":416},{"$f":"SUM((A52/100)*Input!$E$23)*(Input!$E$17/100)","v":2272.4},{"$f":"IF(Summary!$F$29-B52<0,0,SUM(Summary!$F$29-B52))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B52<0,0,SUM(Summary!$F$29+Summary!$F$36-B52-C52))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B52<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B52-C52-D52))","v":0},0,null,null,0,0,416]
[{"$f":"SUM(A52-$A$62)","v":391},{"$f":"SUM((A53/100)*Input!$E$23)*(Input!$E$17/100)","v":2135.8375000000001},{"$f":"IF(Summary!$F$29-B53<0,0,SUM(Summary!$F$29-B53))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B53<0,0,SUM(Summary!$F$29+Summary!$F$36-B53-C53))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B53<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B53-C53-D53))","v":0},0,null,null,0,0,391]
[366,{"$f":"SUM((A54/100)*Input!$E$23)*(Input!$E$17/100)","v":1999.2749999999999},{"$f":"IF(Summary!$F$29-B54<0,0,SUM(Summary!$F$29-B54))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B54<0,0,SUM(Summary!$F$29+Summary!$F$36-B54-C54))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B54<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B54-C54-D54))","v":0},0,null,null,0,0,366]
[341,{"$f":"SUM((A55/100)*Input!$E$23)*(Input!$E$17/100)","v":1862.7124999999999},{"$f":"IF(Summary!$F$29-B55<0,0,SUM(Summary!$F$29-B55))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B55<0,0,SUM(Summary!$F$29+Summary!$F$36-B55-C55))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B55<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B55-C55-D55))","v":0},0,null,null,0,0,341]
[316,{"$f":"SUM((A56/100)*Input!$E$23)*(Input!$E$17/100)","v":1726.1499999999999},{"$f":"IF(Summary!$F$29-B56<0,0,SUM(Summary!$F$29-B56))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B56<0,0,SUM(Summary!$F$29+Summary!$F$36-B56-C56))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B56<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B56-C56-D56))","v":68.508967413506753},68.508967413506753,null,null,0,0,316]
[291,{"$f":"SUM((A57/100)*Input!$E$23)*(Input!$E$17/100)","v":1589.5874999999999},{"$f":"IF(Summary!$F$29-B57<0,0,SUM(Summary!$F$29-B57))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B57<0,0,SUM(Summary!$F$29+Summary!$F$36-B57-C57))","v":37.071467413506753},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B57<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B57-C57-D57))","v":168},205.07146741350675,null,null,0,37.071467413506753,291]
[266,{"$f":"SUM((A58/100)*Input!$E$23)*(Input!$E$17/100)","v":1453.0249999999999},{"$f":"IF(Summary!$F$29-B58<0,0,SUM(Summary!$F$29-B58))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B58<0,0,SUM(Summary!$F$29+Summary!$F$36-B58-C58))","v":173.63396741350675},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B58<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B58-C58-D58))","v":168},341.63396741350675,null,null,0,173.63396741350675,266]
[241,{"$f":"SUM((A59/100)*Input!$E$23)*(Input!$E$17/100)","v":1316.4624999999999},{"$f":"IF(Summary!$F$29-B59<0,0,SUM(Summary!$F$29-B59))","v":0},{"$f":"IF(Summary!$F$29+Summary!$F$36-B59<0,0,SUM(Summary!$F$29+Summary!$F$36-B59-C59))","v":310.19646741350675},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B59<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B59-C59-D59))","v":168},478.19646741350675,null,null,0,310.19646741350675,241]
[216,{"$f":"SUM((A60/100)*Input!$E$23)*(Input!$E$17/100)","v":1179.8999999999999},{"$f":"IF(Summary!$F$29-B60<0,0,SUM(Summary!$F$29-B60))","v":86.599340254157823},{"$f":"IF(Summary!$F$29+Summary!$F$36-B60<0,0,SUM(Summary!$F$29+Summary!$F$36-B60-C60))","v":360.15962715934893},{"$f":"IF(Summary!$F$29+Summary!$F$36+Summary!$F$38-B60<0,0,SUM(Summary!$F$29+Summary!$F$36+Summary!$F$38-B60-C60-D60))","v":168},614.75896741350675,null,null,86.599340254157823,360.15962715934893,216]
[]
[25,"price change","was 12"]
[-200,"initial mod.","was -30"]
[]
[]
[]
[]
[{"$f":"\"2021 Beef Cow Calf - Risk & Reward (\"&Input!E23&\" lb. avg. steers & heifers)\"","v":"2021 Beef Cow Calf - Risk & Reward (575 lb. avg. steers & heifers)"}]
["Calf Price","Gross revenue","Operating Cost","Fixed Cost","Labour","Margin Over Operating & Fixed Cost"]
[]
[{"$f":"SUM(A72-5)","v":621},{"$f":"SUM((A71/100)*Input!$E$23)*(Input!$E$17/100)","v":3392.2124999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},{"$f":"SUM(B71-(C71+D71))","v":1765.553532586493}]
[{"$f":"SUM(A73-5)","v":626},{"$f":"SUM((A72/100)*Input!$E$23)*(Input!$E$17/100)","v":3419.5249999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},{"$f":"SUM(B72-(C72+D72))","v":1792.866032586493}]
[{"$f":"SUM(A74-5)","v":631},{"$f":"SUM((A73/100)*Input!$E$23)*(Input!$E$17/100)","v":3446.8374999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},1820.178532586493]
[{"$f":"SUM(A75-5)","v":636},{"$f":"SUM((A74/100)*Input!$E$23)*(Input!$E$17/100)","v":3474.1499999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},1847.491032586493]
[{"$f":"ROUND(Input!E24,0)","v":641},{"$f":"SUM((A75/100)*Input!$E$23)*(Input!$E$17/100)","v":3501.4624999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},1874.803532586493]
[{"$f":"SUM(A75+5)","v":646},{"$f":"SUM((A76/100)*Input!$E$23)*(Input!$E$17/100)","v":3528.7749999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},1902.116032586493]
[651,{"$f":"SUM((A77/100)*Input!$E$23)*(Input!$E$17/100)","v":3556.0874999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},1929.428532586493]
[656,{"$f":"SUM((A78/100)*Input!$E$23)*(Input!$E$17/100)","v":3583.3999999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},1956.741032586493]
[661,{"$f":"SUM((A79/100)*Input!$E$23)*(Input!$E$17/100)","v":3610.7124999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},1984.053532586493]
[666,{"$f":"SUM((A80/100)*Input!$E$23)*(Input!$E$17/100)","v":3638.0249999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},2011.366032586493]
[671,{"$f":"SUM((A81/100)*Input!$E$23)*(Input!$E$17/100)","v":3665.3374999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},2038.678532586493]
[676,{"$f":"SUM((A82/100)*Input!$E$23)*(Input!$E$17/100)","v":3692.6499999999996},{"$f":"Summary!$F$29","v":1266.4993402541577},{"$f":"Summary!$F$36","v":360.15962715934887},{"$f":"Summary!$F$38","v":168},2065.991032586493]
[]
[]
[]
[]
[{"$f":"Input!E13&\" Head Beef Cow Calf - Change to Profit Margin Over Operating & Fixed Costs\"","v":"300 Head Beef Cow Calf - Change to Profit Margin Over Operating & Fixed Costs"}]
[null,"Base Margin"]
[null,null,"Change"]
["Baseline",{"$f":"Summary!F53","v":1874.093407586493}]
[{"$f":"\"Cost\n(\"&'Risk Analysis'!$C$24*100&\"%)\"","v":"Cost\n(-5%)"},{"$f":"B90","v":1874.093407586493},{"$f":"'Risk Analysis'!H24","v":63.32496701270793}]
[{"$f":"\"Production\n(\"&'Risk Analysis'!$C$26*100&\"% Weaning Weight)\"","v":"Production\n(5% Weaning Weight)"},{"$f":"B90","v":1874.093407586493},{"$f":"'Risk Analysis'!H26","v":184.250125}]
[{"$f":"\"Price\n(\"&'Risk Analysis'!$C$25*100&\"% or $\"&TEXT(ROUND('Risk Analysis'!F25/100,2),\"0.00\")&\"/lb)\"","v":"Price\n(5% or $0.32/lb)"},{"$f":"B90","v":1874.093407586493},{"$f":"'Risk Analysis'!H25","v":184.25012499999997}]
["Cost & Production",{"$f":"B90","v":1874.093407586493},{"$f":"C91+C92","v":247.57509201270793}]
["Cost, Production & Price",{"$f":"B90","v":1874.093407586493},{"$f":"C91+C92+C93","v":431.82521701270787}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["2021 Beef Cow Calf - Cumulative, Multiplicative, Compounding Effects: Change to Margin Over Operating & Fixed Costs "]
[null,"Base Margin"]
[null,null,"Change",null,null,null,null,null,null,null,{"$f":"\"Market prices of $\"&ROUND(Summary!D138,0)&\"/cwt and lower do not cover both operating and fixed costs.  This can indicate the potential need for WLPIP coverage and is an important step in Risk Management Planning).\"","v":"Market prices of $0/cwt and lower do not cover both operating and fixed costs.  This can indicate the potential need for WLPIP coverage and is an important step in Risk Management Planning)."}]
["Baseline",{"$f":"Summary!F53","v":1874.093407586493}]
[{"$f":"\"Cost\n (\"&'Risk Analysis'!$C$24*100&\"%)\"","v":"Cost\n (-5%)"},{"$f":"B129","v":1874.093407586493},{"$f":"'Risk Analysis'!H24","v":63.32496701270793}]
[{"$f":"\"Production\n (\"&'Risk Analysis'!$C$26*100&\"% Weaning Weight)\"","v":"Production\n (5% Weaning Weight)"},{"$f":"B129","v":1874.093407586493},{"$f":"'Risk Analysis'!H26","v":184.250125}]
[{"$f":"\"Production \n(\"&'Risk Analysis'!$C$27*100&\"% Calf Crop)\"","v":"Production \n(1% Calf Crop)"},{"$f":"B129","v":1874.093407586493},{"$f":"'Risk Analysis'!H27","v":36.850025000000002}]
[{"$f":"\"Price \n(\"&'Risk Analysis'!$C$25*100&\"% or $\"&TEXT(ROUND('Risk Analysis'!F25/100,2),\"0.00\")&\"/lb)\"","v":"Price \n(5% or $0.32/lb)"},{"$f":"B129","v":1874.093407586493},{"$f":"'Risk Analysis'!H25","v":184.25012499999997}]
["Cost & Production",{"$f":"B129","v":1874.093407586493},{"$f":"C130+C131+C132","v":284.42511701270791}]
["Cost, Production & Price",{"$f":"B129","v":1874.093407586493},{"$f":"C130+C131+C133+C132","v":468.67524201270788}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["equity",1,{"$f":"SUM(B174-0.05)","v":0.95},0.89999999999999991,0.84999999999999987,0.79999999999999982,0.74999999999999978,0.69999999999999973,0.64999999999999969,0.59999999999999964,0.5499999999999996,0.49999999999999961]
["financed",{"$f":"SUM(1-B174)","v":0},5.0000000000000044E-2,0.10000000000000009,0.15000000000000013,0.20000000000000018,0.25000000000000022,0.30000000000000027,0.35000000000000031,0.40000000000000036,0.4500000000000004,0.50000000000000044]
[]
[]
["Debt Summary","$/cow"]
["Cows",{"$f":"(Fixed!$D$4*B175)","v":0},{"$f":"(Fixed!$D$4*C175)","v":250.00000000000023},{"$f":"(Fixed!$D$4*D175)","v":500.00000000000045},{"$f":"(Fixed!$D$4*E175)","v":750.00000000000068},{"$f":"(Fixed!$D$4*F175)","v":1000.0000000000009},{"$f":"(Fixed!$D$4*G175)","v":1250.0000000000011},{"$f":"(Fixed!$D$4*H175)","v":1500.0000000000014},{"$f":"(Fixed!$D$4*I175)","v":1750.0000000000016},{"$f":"(Fixed!$D$4*J175)","v":2000.0000000000018},{"$f":"(Fixed!$D$4*K175)","v":2250.0000000000018},{"$f":"(Fixed!$D$4*L175)","v":2500.0000000000023}]
["Marginal Pasture Land",{"$f":"SUM(Fixed!$D$16*B175*Fixed!$D$17)/Input!$E$13","v":0},{"$f":"SUM(Fixed!$D$16*C175*Fixed!$D$17)/Input!$E$13","v":100.00000000000009},{"$f":"SUM(Fixed!$D$16*D175*Fixed!$D$17)/Input!$E$13","v":200.00000000000017},{"$f":"SUM(Fixed!$D$16*E175*Fixed!$D$17)/Input!$E$13","v":300.00000000000028},{"$f":"SUM(Fixed!$D$16*F175*Fixed!$D$17)/Input!$E$13","v":400.00000000000034},{"$f":"SUM(Fixed!$D$16*G175*Fixed!$D$17)/Input!$E$13","v":500.00000000000051},{"$f":"SUM(Fixed!$D$16*H175*Fixed!$D$17)/Input!$E$13","v":600.00000000000057},{"$f":"SUM(Fixed!$D$16*I175*Fixed!$D$17)/Input!$E$13","v":700.00000000000057},{"$f":"SUM(Fixed!$D$16*J175*Fixed!$D$17)/Input!$E$13","v":800.00000000000068},{"$f":"SUM(Fixed!$D$16*K175*Fixed!$D$17)/Input!$E$13","v":900.0000000000008},{"$f":"SUM(Fixed!$D$16*L175*Fixed!$D$17)/Input!$E$13","v":1000.000000000001}]
["Improved Pasture Land",{"$f":"SUM(Fixed!$D$30*B175*Fixed!$D$31)/Input!$E$13","v":0},{"$f":"SUM(Fixed!$D$30*C175*Fixed!$D$31)/Input!$E$13","v":34.066666666666698},{"$f":"SUM(Fixed!$D$30*D175*Fixed!$D$31)/Input!$E$13","v":68.133333333333397},{"$f":"SUM(Fixed!$D$30*E175*Fixed!$D$31)/Input!$E$13","v":102.2000000000001},{"$f":"SUM(Fixed!$D$30*F175*Fixed!$D$31)/Input!$E$13","v":136.26666666666679},{"$f":"SUM(Fixed!$D$30*G175*Fixed!$D$31)/Input!$E$13","v":170.33333333333351},{"$f":"SUM(Fixed!$D$30*H175*Fixed!$D$31)/Input!$E$13","v":204.4000000000002},{"$f":"SUM(Fixed!$D$30*I175*Fixed!$D$31)/Input!$E$13","v":238.46666666666687},{"$f":"SUM(Fixed!$D$30*J175*Fixed!$D$31)/Input!$E$13","v":272.53333333333359},{"$f":"SUM(Fixed!$D$30*K175*Fixed!$D$31)/Input!$E$13","v":306.60000000000031},{"$f":"SUM(Fixed!$D$30*L175*Fixed!$D$31)/Input!$E$13","v":340.66666666666703}]
["Machinery & Equipment",{"$f":"(Fixed!$I$4*B175)","v":0},{"$f":"(Fixed!$I$4*C175)","v":56.25000000000005},{"$f":"(Fixed!$I$4*D175)","v":112.5000000000001},{"$f":"(Fixed!$I$4*E175)","v":168.75000000000014},{"$f":"(Fixed!$I$4*F175)","v":225.0000000000002},{"$f":"(Fixed!$I$4*G175)","v":281.25000000000023},{"$f":"(Fixed!$I$4*H175)","v":337.50000000000028},{"$f":"(Fixed!$I$4*I175)","v":393.75000000000034},{"$f":"(Fixed!$I$4*J175)","v":450.0000000000004},{"$f":"(Fixed!$I$4*K175)","v":506.25000000000045},{"$f":"(Fixed!$I$4*L175)","v":562.50000000000045}]
["Fencing",{"$f":"Fixed!$I$32*B175","v":0},{"$f":"Fixed!$I$32*C175","v":10.421966666666677},{"$f":"Fixed!$I$32*D175","v":20.843933333333354},{"$f":"Fixed!$I$32*E175","v":31.265900000000027},{"$f":"Fixed!$I$32*F175","v":41.687866666666707},{"$f":"Fixed!$I$32*G175","v":52.109833333333384},{"$f":"Fixed!$I$32*H175","v":62.531800000000054},{"$f":"Fixed!$I$32*I175","v":72.953766666666738},{"$f":"Fixed!$I$32*J175","v":83.375733333333415},{"$f":"Fixed!$I$32*K175","v":93.797700000000091},{"$f":"Fixed!$I$32*L175","v":104.21966666666677}]
["Buildings & Facilities",{"$f":"(Fixed!$I$18*B175)","v":0},{"$f":"(Fixed!$I$18*C175)","v":17.850000000000016},{"$f":"(Fixed!$I$18*D175)","v":35.700000000000031},{"$f":"(Fixed!$I$18*E175)","v":53.550000000000047},{"$f":"(Fixed!$I$18*F175)","v":71.400000000000063},{"$f":"(Fixed!$I$18*G175)","v":89.250000000000085},{"$f":"(Fixed!$I$18*H175)","v":107.10000000000009},{"$f":"(Fixed!$I$18*I175)","v":124.95000000000012},{"$f":"(Fixed!$I$18*J175)","v":142.80000000000013},{"$f":"(Fixed!$I$18*K175)","v":160.65000000000015},{"$f":"(Fixed!$I$18*L175)","v":178.50000000000017}]
["Total Debt Per Cow",{"$f":"SUM(B179:B184)","v":0},468.5886333333338,937.17726666666761,1405.7659000000012,1874.3545333333352,2342.9431666666687,2811.5318000000025,3280.1204333333362,3748.7090666666704,4217.2977000000037,4685.8863333333375]
[]
["Gross Revenue",{"$f":"Summary!F46","v":3500.7523749999996},{"$f":"$B$187","v":3500.7523749999996},3500.7523749999996,3500.7523749999996,3500.7523749999996,3500.7523749999996,3500.7523749999996,3500.7523749999996,3500.7523749999996,3500.7523749999996,3500.7523749999996]
[]
["Total Operating Costs",{"$f":"Summary!F29","v":1266.4993402541577},{"$f":"$B$189","v":1266.4993402541577},1266.4993402541577,1266.4993402541577,1266.4993402541577,1266.4993402541577,1266.4993402541577,1266.4993402541577,1266.4993402541577,1266.4993402541577,1266.4993402541577]
[]
["Total Fixed Costs",{"$f":"SUM(B192:B197)","v":113.65977000000001},184.35768817067816,255.05560634135637,325.75352451203452,396.4514426827127,467.14936085339087,537.84727902406894,608.54519719474729,679.24311536542541,749.94103353610353,820.63895170678177]
["Cows",{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*B175,0)+SUM(Fixed!$D$4*B174)*(Fixed!$D$7)","v":0},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*C175,0)+SUM(Fixed!$D$4*C174)*(Fixed!$D$7)","v":45.182497628824059},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*D175,0)+SUM(Fixed!$D$4*D174)*(Fixed!$D$7)","v":90.364995257648118},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*E175,0)+SUM(Fixed!$D$4*E174)*(Fixed!$D$7)","v":135.54749288647216},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*F175,0)+SUM(Fixed!$D$4*F174)*(Fixed!$D$7)","v":180.72999051529624},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*G175,0)+SUM(Fixed!$D$4*G174)*(Fixed!$D$7)","v":225.91248814412029},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*H175,0)+SUM(Fixed!$D$4*H174)*(Fixed!$D$7)","v":271.09498577294431},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*I175,0)+SUM(Fixed!$D$4*I174)*(Fixed!$D$7)","v":316.27748340176839},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*J175,0)+SUM(Fixed!$D$4*J174)*(Fixed!$D$7)","v":361.45998103059247},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*K175,0)+SUM(Fixed!$D$4*K174)*(Fixed!$D$7)","v":406.64247865941644},{"$f":"-PMT(Fixed!$C$9,Fixed!$D$9,Fixed!$D$4*L175,0)+SUM(Fixed!$D$4*L174)*(Fixed!$D$7)","v":451.82497628824058}]
["Marginal Pasture Land",{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*B175,0)+SUM(Fixed!$D$16*Fixed!$D$17*B174)*(Fixed!$D$20))/Input!$E$13","v":0},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*C175,0)+SUM(Fixed!$D$16*Fixed!$D$17*C174)*(Fixed!$D$20))/Input!$E$13","v":7.6378167388264},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*D175,0)+SUM(Fixed!$D$16*Fixed!$D$17*D174)*(Fixed!$D$20))/Input!$E$13","v":15.2756334776528},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*E175,0)+SUM(Fixed!$D$16*Fixed!$D$17*E174)*(Fixed!$D$20))/Input!$E$13","v":22.913450216479198},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*F175,0)+SUM(Fixed!$D$16*Fixed!$D$17*F174)*(Fixed!$D$20))/Input!$E$13","v":30.5512669553056},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*G175,0)+SUM(Fixed!$D$16*Fixed!$D$17*G174)*(Fixed!$D$20))/Input!$E$13","v":38.189083694132002},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*H175,0)+SUM(Fixed!$D$16*Fixed!$D$17*H174)*(Fixed!$D$20))/Input!$E$13","v":45.826900432958396},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*I175,0)+SUM(Fixed!$D$16*Fixed!$D$17*I174)*(Fixed!$D$20))/Input!$E$13","v":53.464717171784805},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*J175,0)+SUM(Fixed!$D$16*Fixed!$D$17*J174)*(Fixed!$D$20))/Input!$E$13","v":61.1025339106112},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*K175,0)+SUM(Fixed!$D$16*Fixed!$D$17*K174)*(Fixed!$D$20))/Input!$E$13","v":68.740350649437602},{"$f":"(-PMT(Fixed!$C$22,Fixed!$D$22,Fixed!$D$16*Fixed!$D$17*L175,0)+SUM(Fixed!$D$16*Fixed!$D$17*L174)*(Fixed!$D$20))/Input!$E$13","v":76.378167388264004}]
["Improved Pasture Land",{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*B175,0)+SUM(Fixed!$D$30*Fixed!$D$31*B174)*(Fixed!$D$34))/Input!$E$13","v":0},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*C175,0)+SUM(Fixed!$D$30*Fixed!$D$31*C174)*(Fixed!$D$34))/Input!$E$13","v":2.6019495690268606},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*D175,0)+SUM(Fixed!$D$30*Fixed!$D$31*D174)*(Fixed!$D$34))/Input!$E$13","v":5.2038991380537212},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*E175,0)+SUM(Fixed!$D$30*Fixed!$D$31*E174)*(Fixed!$D$34))/Input!$E$13","v":7.8058487070805818},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*F175,0)+SUM(Fixed!$D$30*Fixed!$D$31*F174)*(Fixed!$D$34))/Input!$E$13","v":10.407798276107442},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*G175,0)+SUM(Fixed!$D$30*Fixed!$D$31*G174)*(Fixed!$D$34))/Input!$E$13","v":13.009747845134303},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*H175,0)+SUM(Fixed!$D$30*Fixed!$D$31*H174)*(Fixed!$D$34))/Input!$E$13","v":15.611697414161164},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*I175,0)+SUM(Fixed!$D$30*Fixed!$D$31*I174)*(Fixed!$D$34))/Input!$E$13","v":18.213646983188024},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*J175,0)+SUM(Fixed!$D$30*Fixed!$D$31*J174)*(Fixed!$D$34))/Input!$E$13","v":20.815596552214885},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*K175,0)+SUM(Fixed!$D$30*Fixed!$D$31*K174)*(Fixed!$D$34))/Input!$E$13","v":23.417546121241749},{"$f":"(-PMT(Fixed!$C$36,Fixed!$D$36,Fixed!$D$30*Fixed!$D$31*L175,0)+SUM(Fixed!$D$30*Fixed!$D$31*L174)*(Fixed!$D$34))/Input!$E$13","v":26.019495690268606}]
["Machinery & Equipment",{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*B175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*B174)*(Fixed!$I$9))","v":90},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*C175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*C174)*(Fixed!$I$9))","v":100.16606196648542},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*D175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*D174)*(Fixed!$I$9))","v":110.33212393297083},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*E175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*E174)*(Fixed!$I$9))","v":120.49818589945623},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*F175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*F174)*(Fixed!$I$9))","v":130.66424786594166},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*G175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*G174)*(Fixed!$I$9))","v":140.83030983242705},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*H175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*H174)*(Fixed!$I$9))","v":150.99637179891246},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*I175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*I174)*(Fixed!$I$9))","v":161.16243376539791},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*J175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*J174)*(Fixed!$I$9))","v":171.32849573188329},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*K175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*K174)*(Fixed!$I$9))","v":181.49455769836871},{"$f":"-PMT(Fixed!$H$11,Fixed!$I$11,Fixed!$I$4*L175,0)+((Fixed!$I$4-(Fixed!$I$4*Fixed!$I$5))/Fixed!$I$6)+(SUM(Fixed!$I$4*L174)*(Fixed!$I$9))","v":191.6606196648541}]
["Fencing",{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*B175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*B174)*(Fixed!$I$37))","v":9.3797700000000006},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*C175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*C174)*(Fixed!$I$37))","v":11.263331936817401},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*D175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*D174)*(Fixed!$I$37))","v":13.1468938736348},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*E175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*E174)*(Fixed!$I$37))","v":15.030455810452199},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*F175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*F174)*(Fixed!$I$37))","v":16.9140177472696},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*G175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*G174)*(Fixed!$I$37))","v":18.797579684087001},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*H175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*H174)*(Fixed!$I$37))","v":20.681141620904398},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*I175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*I174)*(Fixed!$I$37))","v":22.564703557721803},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*J175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*J174)*(Fixed!$I$37))","v":24.4482654945392},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*K175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*K174)*(Fixed!$I$37))","v":26.331827431356601},{"$f":"-PMT(Fixed!$H$39,Fixed!$I$39,Fixed!$I$32*L175,0)+((Fixed!$I$32-(Fixed!$I$32*Fixed!$I$33))/Fixed!$I$34)+(SUM(Fixed!$I$32*L174)*(Fixed!$I$37))","v":28.215389368174002}]
["Buildings & Facilities",{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*B175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*B174)*(Fixed!$I$23))","v":14.280000000000001},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*C175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*C174)*(Fixed!$I$23))","v":17.506030330698039},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*D175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*D174)*(Fixed!$I$23))","v":20.732060661396076},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*E175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*E174)*(Fixed!$I$23))","v":23.958090992094114},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*F175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*F174)*(Fixed!$I$23))","v":27.184121322792151},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*G175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*G174)*(Fixed!$I$23))","v":30.410151653490189},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*H175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*H174)*(Fixed!$I$23))","v":33.636181984188227},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*I175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*I174)*(Fixed!$I$23))","v":36.862212314886264},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*J175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*J174)*(Fixed!$I$23))","v":40.088242645584302},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*K175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*K174)*(Fixed!$I$23))","v":43.314272976282339},{"$f":"-PMT(Fixed!$H$25,Fixed!$I$25,Fixed!$I$18*L175,0)+((Fixed!$I$18-(Fixed!$I$18*Fixed!$I$19))/Fixed!$I$20)+(SUM(Fixed!$I$18*L174)*(Fixed!$I$23))","v":46.540303306980377}]
[]
["C.  Labour - Owners Living",{"$f":"Summary!F38","v":168},{"$f":"$B$199","v":168},168,168,168,168,168,168,168,168,168]
["Profit"]
["over op & fixed",{"$f":"SUM(B187-B189-B191)","v":2120.5932647458417},2049.8953465751638,1979.1974284044854,1908.4995102338073,1837.8015920631292,1767.1036738924511,1696.4057557217729,1625.7078375510946,1555.0099193804165,1484.3120012097384,1413.61408303906]
["over total costs",{"$f":"SUM(B187-B189-B191-B199)","v":1952.5932647458417},1881.8953465751638,1811.1974284044854,1740.4995102338073,1669.8015920631292,1599.1036738924511,1528.4057557217729,1457.7078375510946,1387.0099193804165,1316.3120012097384,1245.61408303906]
[]
[null,{"$f":"TEXT(B185,\"$0\")&\" (\"&B174*100&\"%)\"","v":"$0 (100%)"},"$469 (95%)","$937 (90%)","$1406 (85%)","$1874 (80%)","$2343 (75%)","$2812 (70%)","$3280 (65%)","$3749 (60%)","$4217 (55%)","$4686 (50%)"]
[]
[]
[]
[{"$f":"Input!E13&\" Head Beef Cow Calf - Profitability vs. Debt per Cow\"","v":"300 Head Beef Cow Calf - Profitability vs. Debt per Cow"}]
[null,null,"Debt/Cow","Profit (over Operating & Fixed Costs)","Profit (over Total Costs)","Total Fixed Costs"]
[{"$f":"B204","v":"$0 (100%)"},{"$f":"B$174","v":1},{"$f":"B$185","v":0},{"$f":"B$201","v":2120.5932647458417},{"$f":"B$202","v":1952.5932647458417},{"$f":"B$191","v":113.65977000000001}]
[{"$f":"C204","v":"$469 (95%)"},{"$f":"C$174","v":0.95},{"$f":"C$185","v":468.5886333333338},{"$f":"C$201","v":2049.8953465751638},{"$f":"C$202","v":1881.8953465751638},{"$f":"C$191","v":184.35768817067816}]
[{"$f":"D204","v":"$937 (90%)"},{"$f":"D$174","v":0.89999999999999991},{"$f":"D$185","v":937.17726666666761},{"$f":"D$201","v":1979.1974284044854},{"$f":"D$202","v":1811.1974284044854},{"$f":"D$191","v":255.05560634135637}]
[{"$f":"E204","v":"$1406 (85%)"},{"$f":"E$174","v":0.84999999999999987},{"$f":"E$185","v":1405.7659000000012},{"$f":"E$201","v":1908.4995102338073},{"$f":"E$202","v":1740.4995102338073},{"$f":"E$191","v":325.75352451203452}]
[{"$f":"F204","v":"$1874 (80%)"},{"$f":"F$174","v":0.79999999999999982},{"$f":"F$185","v":1874.3545333333352},{"$f":"F$201","v":1837.8015920631292},{"$f":"F$202","v":1669.8015920631292},{"$f":"F$191","v":396.4514426827127}]
[{"$f":"G204","v":"$2343 (75%)"},{"$f":"G$174","v":0.74999999999999978},{"$f":"G$185","v":2342.9431666666687},{"$f":"G$201","v":1767.1036738924511},{"$f":"G$202","v":1599.1036738924511},{"$f":"G$191","v":467.14936085339087}]
[{"$f":"H204","v":"$2812 (70%)"},{"$f":"H$174","v":0.69999999999999973},{"$f":"H$185","v":2811.5318000000025},{"$f":"H$201","v":1696.4057557217729},{"$f":"H$202","v":1528.4057557217729},{"$f":"H$191","v":537.84727902406894}]
[{"$f":"I204","v":"$3280 (65%)"},{"$f":"I$174","v":0.64999999999999969},{"$f":"I$185","v":3280.1204333333362},{"$f":"I$201","v":1625.7078375510946},{"$f":"I$202","v":1457.7078375510946},{"$f":"I$191","v":608.54519719474729}]
[{"$f":"J204","v":"$3749 (60%)"},{"$f":"J$174","v":0.59999999999999964},{"$f":"J$185","v":3748.7090666666704},{"$f":"J$201","v":1555.0099193804165},{"$f":"J$202","v":1387.0099193804165},{"$f":"J$191","v":679.24311536542541}]
[{"$f":"K204","v":"$4217 (55%)"},{"$f":"K$174","v":0.5499999999999996},{"$f":"K$185","v":4217.2977000000037},{"$f":"K$201","v":1484.3120012097384},{"$f":"K$202","v":1316.3120012097384},{"$f":"K$191","v":749.94103353610353}]
[{"$f":"L204","v":"$4686 (50%)"},{"$f":"L$174","v":0.49999999999999961},{"$f":"L$185","v":4685.8863333333375},{"$f":"L$201","v":1413.61408303906},{"$f":"L$202","v":1245.61408303906},{"$f":"L$191","v":820.63895170678177}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[{"$f":"Input!E13&\" Head Beef  - Debt per Cow (\"&TEXT(B238,\"$0\")&\"/cow @ \"&ROUND(Details!I26*100,0)&\"% Equity)\"","v":"300 Head Beef  - Debt per Cow ($1751/cow @ 82% Equity)"}]
["Debt Summary","$/cow","Total"]
["Cows",{"$f":"Details!I12","v":750.00000000000011},{"$f":"Details!J12","v":225000.00000000003}]
["Marginal Pasture Land",{"$f":"Details!I13","v":500},{"$f":"Details!J13","v":150000}]
["Improved Pasture Land",{"$f":"Details!I14","v":170.33333333333334},{"$f":"Details!J14","v":51100}]
["Machinery & Equipment",{"$f":"Details!I15","v":224.99999999999994},{"$f":"Details!J15","v":67499.999999999985}]
["Fencing",{"$f":"Details!I16","v":52.109833333333334},{"$f":"Details!J16","v":15632.95}]
["Buildings & Facilities",{"$f":"Details!I17","v":53.550000000000011},{"$f":"Details!J17","v":16065.000000000004}]
["Total Debt",{"$f":"SUM(B232:B237)","v":1750.9931666666666},{"$f":"SUM(C232:C237)","v":525297.95000000007}]
[]
[]
[{"$f":"\"Managing total debt per cow is a important step to maintain profitability in a cow calf production enterprise. Total Principle & Interest Cost = $\"&ROUND(Fixed!D41,0)&\"/cow.\"","v":"Managing total debt per cow is a important step to maintain profitability in a cow calf production enterprise. Total Principle & Interest Cost = $253/cow."}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"What Can you Profitably Pay for Cows? (\"&Fixed!D6*100&\"% financed)\"","v":"What Can you Profitably Pay for Cows? (15% financed)"}]
[null,null,"Purchase Price (over Operating & Fixed costs)",null,null,null,"Purchase Price (over Total Costs)"]
[null,"Target Profit/Cow","Cow PMT","Loan Value","Cow",null,"Cow PMT","Loan Value","Cow","gross","op cost",null,"Pasture","Machinery & Equipment","Buildings & Facilities",null,null,"Labour-Owner Living"]
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[null,25,1984.6409004729651,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(C255-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":10981.248296502263},{"$f":"SUM(D255+(Fixed!$D$4*Fixed!$D$5))","v":15231.248296502263},null,1816.6409004729651,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(G255-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":10051.684810547333},{"$f":"SUM(H255+(Fixed!$D$4*Fixed!$D$5))","v":14301.684810547333}]
[null,0,2009.6409004729651,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(C256-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":11119.576196197937},{"$f":"SUM(D256+(Fixed!$D$4*Fixed!$D$5))","v":15369.576196197937},null,1841.6409004729651,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(G256-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":10190.012710243007},{"$f":"SUM(H256+(Fixed!$D$4*Fixed!$D$5))","v":14440.012710243007},{"$f":"Summary!F46","v":3500.7523749999996},{"$f":"Summary!F29","v":1266.4993402541577},null,{"$f":"Summary!F35","v":69.989795414841112},{"$f":"Summary!F34","v":130.6642478659416},{"$f":"Summary!F33","v":23.958090992094107},null,null,{"$f":"Summary!F38","v":168}]
[null,-25,2034.6409004729653,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(C257-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":11257.904095893613},{"$f":"SUM(D257+(Fixed!$D$4*Fixed!$D$5))","v":15507.904095893613},null,1866.6409004729653,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(G257-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":10328.340609938683},{"$f":"SUM(H257+(Fixed!$D$4*Fixed!$D$5))","v":14578.340609938683}]
[null,-50,2059.6409004729653,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(C258-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":11396.231995589287},{"$f":"SUM(D258+(Fixed!$D$4*Fixed!$D$5))","v":15646.231995589287},null,1891.6409004729653,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(G258-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":10466.668509634357},{"$f":"SUM(H258+(Fixed!$D$4*Fixed!$D$5))","v":14716.668509634357}]
[null,-75,2084.6409004729653,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(C259-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":11534.559895284961},{"$f":"SUM(D259+(Fixed!$D$4*Fixed!$D$5))","v":15784.559895284961},null,1916.6409004729653,{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(G259-((Fixed!$D$4*Fixed!$D$5)*(Fixed!$D$7))))","v":10604.99640933003},{"$f":"SUM(H259+(Fixed!$D$4*Fixed!$D$5))","v":14854.99640933003}]
[]
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[]
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[]
[]
[null,"gross","op cost",null,"Pasture","Machinery & Equipment","Buildings & Facilities",null,null,"Labour-Owner Living"]
[null,{"$f":"Summary!$F$46","v":3500.7523749999996},{"$f":"Summary!$F$29","v":1266.4993402541577},null,{"$f":"Summary!$F$35","v":69.989795414841112},{"$f":"Summary!$F$34","v":130.6642478659416},{"$f":"Summary!$F$33","v":23.958090992094107},null,null,{"$f":"Summary!$F$38","v":168}]
[]
[]
[null,{"$f":"\"What Can you Profitably Pay for Cows? (over Total Costs)\"","v":"What Can you Profitably Pay for Cows? (over Total Costs)"}]
[null,null,"Equity","Financed",null,"Equity","Financed",null,"Equity","Financed",null,"Equity","Financed"]
[null,null,0,{"$f":"1-C294","v":1},{"$f":"D294*100&\"% Financed\"","v":"100% Financed"},0.25,{"$f":"1-F294","v":0.75},{"$f":"G294*100&\"% Financed\"","v":"75% Financed"},0.5,{"$f":"1-I294","v":0.5},{"$f":"J294*100&\"% Financed\"","v":"50% Financed"},0.75,{"$f":"1-L294","v":0.25},{"$f":"M294*100&\"% Financed\"","v":"25% Financed"}]
[null,null,"Purchase Price (over Total Costs)",null,null,"Purchase Price (over Total Costs)",null,null,"Purchase Price (over Total Costs)",null,null,"Purchase Price (over Total Costs)"]
[null,"Target Profit/Cow","Cow PMT","Loan Value","Cow","Cow PMT","Loan Value","Cow","Cow PMT","Loan Value","Cow","Cow PMT","Loan Value","Cow"]
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[]
[]
[null,null,{"$f":"\"Based on \"&Input!E18&\" lb steers @ $\"&Input!E19&\"/cwt & \"&Input!E20&\" lb heifers @ $\"&Input!E21&\"/cwt\"","v":"Based on 600 lb steers @ $660/cwt & 550 lb heifers @ $620/cwt"}]
[null,null,{"$f":"\"Based on \"&Input!$E$18&\" lb steers @ $\"&Input!$E$19&\"/cwt & \"&Input!$E$20&\" lb heifers @ $\"&Input!$E$21&\"/cwt = $\"&ROUND(Summary!$F$54,0)&\" net profit\"","v":"Based on 600 lb steers @ $660/cwt & 550 lb heifers @ $620/cwt = $1706 net profit"}]
[]
[]
[]
["Optional Chart","gross","op cost",null,"Pasture","Machinery & Equipment","Buildings & Facilities",null,null,"Labour-Owner Living"]
[null,{"$f":"SUM((F337/100)*F336)*(Input!E17/100)","v":2327.5166249999993},{"$f":"Summary!$F$29","v":1266.4993402541577},null,{"$f":"Summary!$F$35","v":69.989795414841112},{"$f":"Summary!$F$34","v":130.6642478659416},{"$f":"Summary!$F$33","v":23.958090992094107},null,null,{"$f":"Summary!$F$38","v":168}]
[]
[]
[null,{"$f":"\"What Can you Profitably Pay for Cows? (over Total Costs)\"","v":"What Can you Profitably Pay for Cows? (over Total Costs)"}]
[null,null,"Equity","Financed",null,"Equity","Financed",null,"Equity","Financed",null,"Equity","Financed"]
[null,null,0,{"$f":"1-C317","v":1},{"$f":"D317*100&\"% Financed\"","v":"100% Financed"},0.25,{"$f":"1-F317","v":0.75},{"$f":"G317*100&\"% Financed\"","v":"75% Financed"},0.5,{"$f":"1-I317","v":0.5},{"$f":"J317*100&\"% Financed\"","v":"50% Financed"},0.75,{"$f":"1-L317","v":0.25},{"$f":"M317*100&\"% Financed\"","v":"25% Financed"}]
[null,null,"Purchase Price (over Total Costs)",null,null,"Purchase Price (over Total Costs)",null,null,"Purchase Price (over Total Costs)",null,null,"Purchase Price (over Total Costs)"]
[null,"Target Profit/Cow","Cow PMT","Loan Value","Cow","Cow PMT","Loan Value","Cow","Cow PMT","Loan Value","Cow","Cow PMT","Loan Value","Cow"]
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[null,0,{"$f":"SUM($B$312-$B$326-$C$312-$E$312-$F$312-$G$312-$J$312)","v":668.40515047296492},{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(C326-((Fixed!$D$4*C317)*(Fixed!$D$7))))","v":3698.3632244278488},{"$f":"SUM(D326+(Fixed!$D$4*C317))","v":3698.3632244278488},{"$f":"SUM($B$312-$B$326-$C$312-$E$312-$F$312-$G$312-$J$312)","v":668.40515047296492},{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(F326-((Fixed!$D$4*F317)*(Fixed!$D$7))))","v":3698.3632244278488},{"$f":"SUM(G326+(Fixed!$D$4*F317))","v":4948.3632244278488},{"$f":"SUM($B$312-$B$326-$C$312-$E$312-$F$312-$G$312-$J$312)","v":668.40515047296492},{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(I326-((Fixed!$D$4*I317)*(Fixed!$D$7))))","v":3698.3632244278488},{"$f":"SUM(J326+(Fixed!$D$4*I317))","v":6198.3632244278488},{"$f":"SUM($B$312-$B$326-$C$312-$E$312-$F$312-$G$312-$J$312)","v":668.40515047296492},{"$f":"-PV(Fixed!$C$9,Fixed!$D$9,SUM(L326-((Fixed!$D$4*L317)*(Fixed!$D$7))))","v":3698.3632244278488},{"$f":"SUM(M326+(Fixed!$D$4*L317))","v":7448.3632244278488}]
[]
[]
[]
[null,null,{"$f":"\"Based on \"&F332&\" lb steers @ $\"&F333&\"/cwt & \"&F334&\" lb heifers @ $\"&F335&\"/cwt = $\"&ROUND(F338,0)&\" net profit\"","v":"Based on 600 lb steers @ $450/cwt & 550 lb heifers @ $400/cwt = $533 net profit"}]
[null,null,null,"COP values",null,"new chart values"]
[null,"Steer Calf Weight",null,null,null,{"$f":"Input!E18","v":600},"lbs"]
[null,"Steer Calf Market Price",null,{"$f":"Input!E19","v":660},null,450,"/cwt"]
[null,"Heifer Calf Weight",null,null,null,{"$f":"Input!E20","v":550},"lbs"]
[null,"Heifer Calf Market Price",null,{"$f":"Input!E21","v":620},null,400,"/cwt"]
[null,"Average Calf Weight",null,null,null,{"$f":"AVERAGE(F332,F334)","v":575},"lbs"]
[null,"Weighted Average Calf Market Price",null,null,null,{"$f":"ROUND((((F333*(F332/100))+(F335*(F334/100)))/2)/(F336/100),2)","v":426.09},"/cwt"]
[null,"net profit",null,null,null,{"$f":"SUM(B312-Summary!F40)","v":532.85765758649268}]
[]
[]
[]
[]
[]
[]
[]
[null,"****NOT COMPLETED***"]
[null,{"$f":"\"What Can you Pay for Marginal Pasture? (@ \"&Fixed!D18*100&\"% equity, \"&Fixed!D19*100&\"% financed)\"","v":"What Can you Pay for Marginal Pasture? (@ 75% equity, 25% financed)"}]
[null,null,"B/E Over op. & fixed costs",null,null,null,"B/E Over total costs"]
[null,"Target Profit/Cow","Cow PMT","Loan Value","Cow",null,"Cow PMT","Loan Value","Cow","gross","op cost",null,"Livestock","Machinery & Equipment","Buildings & Facilities",null,null,"Labour-Owner Living"]
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{"sheet":"Cow Lease(HIDE)","index":15,"n_rows":87,"n_cols":15,"rows_kept":87,"cut":false,"hidden":true,"merged":[[15,1,15,9],[86,1,88,9]]}
[null,null,null,"****HIDE in FINAL VERSION*****"]
[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "]
["CowShare Lease Calculator",null,null,null,null,null,null,null,"Printed:",{"$f":"TODAY()","v":"2025-09-26"}]
["*** Enter changes to values in BLUE only"]
[]
["Cow Market Value",null,null,{"$f":"Input!E28","v":5000},"/ hd","Bull Market Value",null,{"$f":"Input!E66","v":6000},"/ hd"]
["Average Cow Weight",null,null,{"$f":"Input!E14","v":1350},"lbs","Cows per Bull",null,25]
["Cow Death Loss",null,null,{"$f":"Input!E31","v":1.25},"%","Bull Replacement Rate",null,{"$f":"Input!E68","v":25},"%"]
["Cull Cow Market Price",null,null,{"$f":"Input!E30","v":220},"/cwt","Cull Bull Market Value",null,{"$f":"Input!E67","v":4700},"/ hd"]
["Cull Cow Market Value",null,null,{"$f":"SUM(D7/100)*D9","v":2970},null,"Calf Crop",null,{"$f":"Input!E17","v":95},"%"]
["Cow Replacement Rate",null,null,12,"%","Steer Calf Weight",null,{"$f":"Input!E18","v":600},"lbs"]
["Replacement Heifer Value",null,null,{"$f":"Input!E34","v":5200},"/ hd","Steer Calf Market Price",null,{"$f":"Input!E19","v":660},"/cwt"]
["Operating Interest Rate",null,null,{"$f":"'Operating '!E131","v":6.75},"%","Heifer Calf Weight",null,{"$f":"Input!E20","v":550},"lbs"]
["Investment Rate  ",null,null,{"$f":"Input!E75","v":3.5},"%","Heifer Calf Market Price",null,{"$f":"Input!E21","v":620},"/cwt"]
[]
[null,{"$f":"\"Cow Share Lease Calculation Worksheet  \"&Introduction!I10&\"\"","v":"Cow Share Lease Calculation Worksheet  September, 2025"}]
[]
["A.  Operating Costs",null,null,null,null,"Owner","","Leasee",null,"Total Cost",null,null,null,null,"Owner"]
[null,"1.  Feed Costs",null,null,null,null,null,null,null,null,null,null,null,null,"Leasee"]
[null,"    1.01   Grain and Concentrates",null,null,"Leasee",{"$f":"IF(E20=\"Owner\",Summary!F6,0)","v":0},null,{"$f":"IF(E20=\"Leasee\",Summary!F6,0)","v":87.167000728862988},null,{"$f":"SUM(H20+F20)","v":87.167000728862988}]
[null,"    1.02   Forages",null,null,"Leasee",{"$f":"IF(E21=\"Owner\",Summary!F7,0)","v":0},null,{"$f":"IF(E21=\"Leasee\",Summary!F7,0)","v":288.77946428571431},null,{"$f":"SUM(H21+F21)","v":288.77946428571431}]
[null,"    1.03   Salt & Minerals",null,null,"Leasee",{"$f":"IF(E22=\"Owner\",Summary!F8,0)","v":0},null,{"$f":"IF(E22=\"Leasee\",Summary!F8,0)","v":42.089935064935062},null,{"$f":"SUM(H22+F22)","v":42.089935064935062}]
[null,"    1.04   Extended Grazing Forages",null,null,"Leasee",{"$f":"IF(E23=\"Owner\",Summary!F9,0)","v":0},null,{"$f":"IF(E23=\"Leasee\",IF('Extended Grazing'!G53=\"ERROR\",\"ERROR\",Summary!F9),0)","v":41.525724166666663},null,{"$f":"SUM(H23+F23)","v":41.525724166666663}]
[null,"Total Feed Cost",null,null,null,{"$f":"IF('Winter Feed Rations'!H54=Pasture!G5,F20+F21+F22+F23,\"ERROR\")","v":0},null,{"$f":"IF('Winter Feed Rations'!H54=Pasture!G5,H20+H21+H22+H23,\"ERROR\")","v":459.562124246179},null,{"$f":"SUM(H24+F24)","v":459.562124246179}]
[]
[null,"2.  Other Operating Costs",null,null,null,""]
[null,"    2.01   Straw",null,null,"Leasee",{"$f":"IF(E27=\"Owner\",Summary!F13,0)","v":0},null,{"$f":"IF(E27=\"Leasee\",Summary!F13,0)","v":70},null,{"$f":"SUM(H27+F27)","v":70}]
[null,"    2.02   Veterinary Medicine & Supplies",null,null,"Leasee",{"$f":"IF(E28=\"Owner\",Summary!F14,0)","v":0},null,{"$f":"IF(E28=\"Leasee\",Summary!F14,0)","v":26.943333333333332},null,26.943333333333332]
[null,"    2.03   Bull Operating Costs",null,null,"Leasee",{"$f":"IF(E29=\"Owner\",Input!G54+Input!G59+Input!G64+Input!G81,0)","v":0},null,{"$f":"IF(E29=\"Leasee\",Input!G54+Input!G59+Input!G64+Input!G81,0)","v":35.42},null,35.42]
[null,"    2.04   Fuel, Maintenance & Repairs",null,null,null,null,null,{"$f":"'Operating '!G48","v":40.069066666666671},null,40.069066666666671]
[null,"    2.05   Utilities",null,null,null,null,null,{"$f":"Summary!F17","v":9.6887740000000004},null,9.6887740000000004]
[null,"    2.06   Marketing & Transportation",null,null,null,null,null,{"$f":"'Operating '!G93","v":39.977499999999999},null,39.977499999999999]
[null,"    2.07   Death Loss",null,null,null,{"$f":"'Operating '!G97","v":62.5},null,null,null,62.5]
[null,"    2.08   Manure Removal",null,null,null,null,null,{"$f":"'Operating '!G108","v":10.839635625},null,10.839635625]
[null,"    2.09   Insurance",null,null,null,{"$f":"'Operating '!G113","v":22.5},null,{"$f":"'Operating '!G118+'Operating '!G121","v":6.09},null,28.59]
[null,"    2.10   Herd Replacement - Cows",null,null,null,{"$f":"Input!E38","v":267.60000000000002},null,null,null,267.60000000000002]
[null,"    2.11   Herd Replacement - Bulls",null,null,"Owner",{"$f":"IF(E37=\"Owner\",Input!G70+Input!G77,0)","v":20.490000000000002},null,{"$f":"IF(E37=\"Leasee\",Input!G70+Input!G77,0)","v":0},null,{"$f":"SUM(H37+F37)","v":20.490000000000002}]
[null,"    2.12   Pasture Rental",null,null,null,null,null,{"$f":"Summary!F23","v":59.375},null,59.375]
[null,"    2.13   Pasture Operating",null,null,null,null,null,{"$f":"Summary!F24","v":34.765106382978729},null,{"$f":"SUM(H39+F39)","v":34.765106382978729}]
[null,"    2.13   Miscellaneous",null,null,null,null,null,{"$f":"'Operating '!G126","v":3.33},null,3.33]
[null,"Subtotal Operating Costs",null,null,null,{"$f":"SUM(F24:F40)","v":373.09000000000003},null,{"$f":"SUM(H24:H40)","v":796.06054025415779},null,1169.1505402541579]
[null,"    2.13   Operating Interest",null,null,null,{"$f":"SUM(F41/2)*'Operating '!$E$131/100","v":12.591787500000001},null,{"$f":"SUM(H41/2)*'Operating '!$E$131/100","v":26.867043233577824},null,39.458830733577827]
[null,"Total Operating Costs",null,null,null,{"$f":"F41+F42","v":385.68178750000004},null,{"$f":"SUM(H41:H42)","v":822.92758348773566},null,{"$f":"SUM(J41:J42)","v":1208.6093709877357}]
[]
["B.  Fixed Costs"]
[null,"    3.01   Livestock",null,null,null,{"$f":"Summary!F32","v":135.54749288647207},null,null,null,{"$f":"SUM(H46+F46)","v":135.54749288647207}]
[null,"    3.02   Buildings",null,null,null,null,null,{"$f":"Summary!F33","v":23.958090992094107},null,23.958090992094107]
[null,"    3.03   Machinery & Equipment",null,null,null,null,null,{"$f":"Summary!F34","v":130.6642478659416},null,130.6642478659416]
[null,"    3.04   Pasture Land & Fencing",null,null,null,null,null,{"$f":"Summary!F35","v":69.989795414841112},null,69.989795414841112]
[null,"Total Fixed Costs",null,null,null,{"$f":"SUM(F46:F49)","v":135.54749288647207},null,{"$f":"SUM(H46:H49)","v":224.6121342728768},null,360.15962715934887]
[null,"Total Operating and Fixed Costs",null,null,null,{"$f":"F43+F50","v":521.22928038647206},null,{"$f":"H43+H50","v":1047.5397177606123},null,1568.7689981470844]
[]
["C.  Labour",null,null,null,null,null,null,{"$f":"'Operating '!G136+'Operating '!G137","v":224},null,{"$f":"SUM(H53+F53)","v":224}]
["Total Contributions",null,null,null,null,{"$f":"F51+F53","v":521.22928038647206},null,{"$f":"H51+J53","v":1271.5397177606123},null,{"$f":"SUM(H54+F54)","v":1792.7689981470844}]
[]
["Total Contributions ",null,null,null,null,{"$f":"ROUND(F54/J54,3)","v":0.29099999999999998},null,{"$f":"ROUND(H54/J54,3)","v":0.70899999999999996}]
[]
[null,null,null,"Estimated Farmgate Revenue"]
["Estimated Farmgate",null,null,null,null,null,"",null,null," Per Cow"]
[null,"Price ($ per cwt)",null,null,null,null,null,null,null,{"$f":"Input!E24","v":640.87}]
[null,"Calf weight (lbs)",null,null,null,null,null,null,null,{"$f":"Input!E23","v":575}]
[null,"Gross Revenue  / cow",null,null,null,null,null,null,null,{"$f":"SUM((Input!E24/100)*Input!E23)*(Input!E17/100)","v":3500.7523749999996}]
[]
[null,null,null,"Lease Calculation #1 - Share Split Method"]
[null,null,null,null,null,"Owner","","Leasee"]
["Share Split",null,null,null,null,{"$f":"F56","v":0.29099999999999998},null,{"$f":"H56","v":0.70899999999999996}]
["Share of Revenue",null,null,null,null,{"$f":"SUM(F56*J62)","v":1018.7189411249998},null,{"$f":"SUM(H56*J62)","v":2482.0334338749994}]
[]
["Net Return Per Cow",null,null,null,null,{"$f":"SUM(F67-F54)","v":497.48966073852773},null,{"$f":"SUM(H67-H54)","v":1210.4937161143871}]
["Cash Rental Per Cow",null,null,null,null,{"$f":"F54","v":521.22928038647206}]
["Return to Assets (ROA)",null,null,null,null,{"$f":"IF($E$37=\"Owner\",SUM(($F$46+F69)/(Input!$E$28+(Input!$E$66*(Input!$E$15/Input!$E$13)))),SUM(($F$46+F69)/(Input!$E$28)))","v":0.12080861710400759}]
[]
[null,null,null,"Lease Calculation #2 - Flexible Share Calculation Method"]
[null,null,null,null,null,"Owner","","Leasee",null,"Total"]
["Contribution Share",null,null,null,null,{"$f":"F54","v":521.22928038647206},null,{"$f":"H54","v":1271.5397177606123},null,{"$f":"SUM(H75+F75)","v":1792.7689981470844}]
["Remaining Revenue",null,null,null,null,null,null,null,null,{"$f":"SUM(J62-J75)","v":1707.9833768529152}]
["Distribution of Surplus Revenue",null,null,null,null,0.5,null,{"$f":"SUM(1-F77)","v":0.5}]
["Share of Surplus Revenue",null,null,null,null,{"$f":"SUM(J76*F77)","v":853.99168842645759},null,{"$f":"SUM(J76*H77)","v":853.99168842645759}]
["Total Revenue Earned",null,null,null,null,{"$f":"SUM(F75+F78)","v":1375.2209688129296},null,{"$f":"SUM(H75+H78)","v":2125.5314061870699},null,{"$f":"SUM(H79+F79)","v":3500.7523749999996}]
[]
["Percent Share of Revenue (Total)",null,null,null,null,{"$f":"SUM(F79/J79)","v":0.39283583112985243},null,{"$f":"SUM(H79/J79)","v":0.60716416887014757}]
[]
["Net Return Per Cow",null,null,null,null,{"$f":"SUM(F79-F75)","v":853.99168842645759},null,{"$f":"SUM(H79-H75)","v":853.99168842645759}]
["Cash Rental Per Cow",null,null,null,null,{"$f":"F54","v":521.22928038647206}]
["Return to Assets (ROA)",null,null,null,null,{"$f":"IF($E$37=\"Owner\",SUM(($F$46+F83)/(Input!$E$28+(Input!$E$66*(Input!$E$15/Input!$E$13)))),SUM(($F$46+F83)/(Input!$E$28)))","v":0.18884335521239118}]
[]
[null,"Note: This budget is only a guide and is not intended to be an in-depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user. No liability for decisions based on this publication is assumed. "]

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[null,"***Hide in Final Version***",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HIDE","HIDE","HIDE"]
[". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ."]
["Beef Cow Overwinter Cost Calculator",null,null,null,null,null,null,null,null,"Printed:",{"$f":"TODAY()","v":"2025-09-26"}]
[null,null,"*** Enter changes to BLUE values only ***"]
["Input Data:"]
[null,"Number of cows to be wintered",{"$f":"Input!E13","v":300}]
[null,"Average weight of cows",{"$f":"Input!E14","v":1350}]
[null,"Number of bulls to be wintered",{"$f":"Input!E15","v":12},0]
[null,"Days winter feeding (pre calving)",{"$f":"SUM('Winter Feed Rations'!E9:M9)","v":135},null,"Operating Interest",null,{"$f":"'Operating '!E131/100","v":6.7500000000000004E-2}]
[null,"Days winter feeding (post calving)",{"$f":"SUM('Winter Feed Rations'!E31:M31)","v":60},null,"Investment Rate  ",null,3.5000000000000003E-2]
[null,"Total Feeding Days",{"$f":"SUM(C9:C10)","v":195}]
[null,"Number of days in extended grazing",{"$f":"Pasture!G4","v":35}]
[]
["For more information on production costs, "]
[]
["A. Operating Costs:"]
["1. Feed Costs Per Cow - Pre Calving"]
[null,"Select Base Ration - ","#3 - Corn Silage, Straw & Supplement",null,null,null,null,null,{"$f":"C9","v":135},"Days"]
[null,"Feed Type","$/unit","lbs/ unit","$/lb","lbs/ cow/ day","Total\nFeed Required",null,null,"Total Cost",null,"$/cow/day",null,null,null,null,null,null,1400,{"$f":"$C$7","v":1350},"*reset copy*"]
[null,"Alfalfa Hay",{"$f":"'Winter Feed Rations'!B12","v":160},{"$f":"'Winter Feed Rations'!C12","v":2000},{"$f":"SUM(C20/D20)","v":0.08},{"$f":"T20","v":0},{"$f":"SUM($C$9*F20*$C$6)/D20","v":0},null,null,{"$f":"G20*C20","v":0},null,{"$f":"SUM(J20/$C$6)/$C$9","v":0},null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G12","v":0},{"$f":"SUM(($C$7/1400)*S20)","v":0},{"$f":"AI20","v":0}]
[null,"Alfalfa Grass Hay",{"$f":"'Winter Feed Rations'!B13","v":120},{"$f":"'Winter Feed Rations'!C13","v":2000},{"$f":"SUM(C21/D21)","v":0.06},{"$f":"T21","v":0},0,null,null,0,null,{"$f":"SUM(J21/$C$6)/$C$9","v":0},null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G13","v":0},0,{"$f":"AI21","v":0}]
[null,"Grass Hay",{"$f":"'Winter Feed Rations'!B14","v":100},{"$f":"'Winter Feed Rations'!C14","v":2000},{"$f":"SUM(C22/D22)","v":0.05},0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G14","v":0},0,0]
[null,"Barley Straw",{"$f":"'Winter Feed Rations'!B15","v":70},{"$f":"'Winter Feed Rations'!C15","v":2000},3.5000000000000003E-2,18.321428571428573,371.00892857142856,null,null,25970.625,null,0.64124999999999999,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G15","v":19},18.321428571428573,0]
[null,"Barley Greenfeed",{"$f":"'Winter Feed Rations'!B16","v":115},{"$f":"'Winter Feed Rations'!C16","v":2000},5.7500000000000002E-2,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G16","v":0},0,0]
[null,"Corn Silage",{"$f":"'Winter Feed Rations'!B17","v":40},{"$f":"'Winter Feed Rations'!C17","v":2000},0.02,45.321428571428569,917.75892857142856,null,null,36710.357142857145,null,0.90642857142857147,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G17","v":47},45.321428571428569,0]
[null,"Barley Silage",{"$f":"'Winter Feed Rations'!B18","v":50},{"$f":"'Winter Feed Rations'!C18","v":2000},2.5000000000000001E-2,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G18","v":0},0,0]
[null,"Barley Grain",{"$f":"'Winter Feed Rations'!B19","v":4.5},{"$f":"'Winter Feed Rations'!C19","v":48},9.375E-2,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G19","v":0},0,0]
[null,"32% Feedlot Suppl.",{"$f":"'Winter Feed Rations'!B20","v":600},{"$f":"'Winter Feed Rations'!C20","v":2205},0.27210884353741499,0.48214285714285715,8.8556851311953366,null,null,5313.4110787172021,null,0.13119533527696794,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G20","v":0.5},0.48214285714285715,0]
[null,"32% Liquid Suppl.",{"$f":"'Winter Feed Rations'!B21","v":525},{"$f":"'Winter Feed Rations'!C21","v":2205},0.23809523809523808,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G21","v":0},0,0]
[null,"20% Grain Pellets",{"$f":"'Winter Feed Rations'!B22","v":350},{"$f":"'Winter Feed Rations'!C22","v":2205},0.15873015873015872,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G22","v":0},0,0]
[null,"(enter other feed here)",0,2205,0,0,0,null,null,0,null,{"$f":"SUM(J31/$C$6)/$C$9","v":0},null,null,null,null,null,null,null,null,0]
[null,"(enter other feed here)",0,2205,{"$f":"SUM(C32/D32)","v":0},0,0,null,null,0,null,{"$f":"SUM(J32/$C$6)/$C$9","v":0},null,null,null,null,null,null,null,null,0]
[null,"1:1 Mineral",{"$f":"'Winter Feed Rations'!B23","v":50},{"$f":"'Winter Feed Rations'!C23","v":55},0.90909090909090906,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G23","v":0},{"$f":"SUM(($C$7/1400)*S33)","v":0},0]
[null,"2:1 Mineral",{"$f":"'Winter Feed Rations'!B24","v":50},{"$f":"'Winter Feed Rations'!C24","v":55},0.90909090909090906,5.7857142857142857E-2,42.603896103896105,null,null,2130.1948051948052,null,5.2597402597402601E-2,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G24","v":0.06},{"$f":"SUM(($C$7/1400)*S34)","v":5.7857142857142857E-2},0]
[null,"Limestone",{"$f":"'Winter Feed Rations'!B25","v":20},{"$f":"'Winter Feed Rations'!C25","v":55},0.36363636363636365,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G25","v":0},{"$f":"SUM(($C$7/1400)*S35)","v":0},0]
[null,"Blue Salt",{"$f":"'Winter Feed Rations'!B26","v":10},{"$f":"'Winter Feed Rations'!C26","v":55},0.18181818181818182,6.7500000000000004E-2,49.704545454545453,null,null,497.0454545454545,null,1.2272727272727272E-2,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G26","v":7.0000000000000007E-2},{"$f":"SUM(($C$7/1400)*S36)","v":6.7500000000000004E-2},0]
[null,null,null,null,null,{"$f":"SUM(F20:F36)","v":64.250357142857141},null,null,null,{"$f":"SUM(J20:J36)","v":70621.633481314595},null,1.7437440365756689]
["2. Feed Costs Per Cow - Post Calving"]
[null,"Select Base Ration - ","#3 - Corn Silage, Straw, Grain & Supplement",null,null,null,null,null,{"$f":"C10","v":60},"Days"]
[null,"Feed Type","$/unit","lbs/ unit","$/lb","lbs/ cow/ day","Total\nFeed Required",null,null,"Total Cost",null,"$/cow/day",null,null,null,null,null,null,1400,{"$f":"$C$7","v":1350},"*reset copy*"]
[null,"Alfalfa Hay",{"$f":"C20","v":160},{"$f":"D20","v":2000},{"$f":"SUM(C41/D41)","v":0.08},{"$f":"T41","v":0},{"$f":"SUM($C$10*F41*$C$6)/D41","v":0},null,null,{"$f":"G41*C41","v":0},null,{"$f":"SUM(J41/$C$6)/$C$10","v":0},null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G33","v":0},{"$f":"SUM(($C$7/1400)*S41)","v":0},{"$f":"AI41","v":0}]
[null,"Alfalfa Grass Hay",{"$f":"C21","v":120},2000,{"$f":"SUM(C42/D42)","v":0.06},{"$f":"T42","v":0},{"$f":"SUM($C$10*F42*$C$6)/D42","v":0},null,null,0,null,{"$f":"SUM(J42/$C$6)/$C$10","v":0},null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G34","v":0},0,{"$f":"AI42","v":0}]
[null,"Grass Hay",100,2000,{"$f":"SUM(C43/D43)","v":0.05},0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G35","v":0},0,0]
[null,"Barley Straw",70,2000,3.5000000000000003E-2,11.571428571428571,104.14285714285712,null,null,7289.9999999999991,null,0.40499999999999997,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G36","v":12},11.571428571428571,0]
[null,"Barley Greenfeed",115,2000,5.7500000000000002E-2,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G37","v":0},0,0]
[null,"Corn Silage",40,2000,0.02,46.285714285714285,416.5714285714285,null,null,16662.857142857141,null,0.9257142857142856,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G38","v":48},46.285714285714285,0]
[null,"Barley Silage",50,2000,2.5000000000000001E-2,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G39","v":0},0,0]
[null,"Barley Grain",4.5,48,9.375E-2,6.75,2531.25,null,null,11390.625,null,0.6328125,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G40","v":7},6.75,0]
[null,"32% Feedlot Suppl.",600,2205,0.27210884353741499,1.9285714285714286,15.743440233236154,null,null,9446.0641399416927,null,0.52478134110787189,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G41","v":2},1.9285714285714286,0]
[null,"32% Liquid Suppl.",525,2205,0.23809523809523808,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G42","v":0},0,0]
[null,"20% Grain Pellets",350,2205,0.15873015873015872,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G43","v":0},0,0]
[null,"(enter other feed here)",0,2205,0,0,{"$f":"SUM($C$9*F52*$C$6)/D52","v":0},null,null,0,null,{"$f":"SUM(J52/$C$6)/$C$9","v":0},null,null,null,null,null,null,null,null,0]
[null,"(enter other feed here)",0,2205,0,0,{"$f":"SUM($C$9*F53*$C$6)/D53","v":0},null,null,0,null,0,null,null,null,null,null,null,null,null,0]
[null,"1:1 Mineral",{"$f":"C33","v":50},55,0.90909090909090906,0,0,null,null,0,null,0,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G44","v":0},{"$f":"SUM(($C$7/1400)*S54)","v":0},0]
[null,"2:1 Mineral",50,55,0.90909090909090906,0.17357142857142857,56.805194805194802,null,null,2840.2597402597403,null,0.15779220779220779,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G45","v":0.18},{"$f":"SUM(($C$7/1400)*S55)","v":0.17357142857142857},0]
[null,"Limestone",20,55,0.36363636363636365,9.6428571428571433E-2,31.558441558441558,null,null,631.16883116883116,null,3.5064935064935063E-2,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G46","v":0.1},{"$f":"SUM(($C$7/1400)*S56)","v":9.6428571428571433E-2},0]
[null,"Blue Salt",10,55,0.18181818181818182,9.6428571428571433E-2,31.558441558441558,null,null,315.58441558441558,null,1.7532467532467531E-2,null,null,null,null,null,null,{"$f":"'Winter Feed Rations'!G47","v":0.1},{"$f":"SUM(($C$7/1400)*S57)","v":9.6428571428571433E-2},0]
[null,null,null,null,null,{"$f":"SUM(F41:F57)","v":66.902142857142877},null,null,null,{"$f":"SUM(J41:J57)","v":48576.559269811827},null,{"$f":"SUM(J58/$C$6)/$C$10","v":2.6986977372117682}]
[]
[null,"Total Feed per Cow",null,null,null,null,null,null,null,{"$f":"SUM(J58+J37)","v":119198.19275112642},null,{"$f":"SUM((J60/$C$6)/($C$9+$C$10))","v":2.0375759444636996}]
[null,"Bedding (straw)",{"$f":"'Operating '!D25","v":70},"/ton*",null,null,{"$f":"C6","v":300},"tons",null,{"$f":"ROUND(G61*C61,0)","v":21000},null,{"$f":"SUM((J61/$C$6)/($C$9+$C$10))","v":0.35897435897435898}]
[null,{"$f":"\"Total Feed Cost & Bedding (for Cows) - based on \"&C9+C10&\" days\"","v":"Total Feed Cost & Bedding (for Cows) - based on 195 days"},null,null,null,null,null,null,null,{"$f":"SUM(J60:J61)","v":140198.19275112642},null,{"$f":"SUM((J62/$C$6)/($C$9+$C$10))","v":2.3965503034380586}]
[]
["3. Feed Costs For Breeding Bulls:"]
[null,"Item","$/unit",null,"lbs/hd/day","Days","Feed Required",null,null,"Total Cost",null,"$/cow/day"]
[null,"Ground Barley",{"$f":"Input!E51","v":4.5},"/bus",{"$f":"Input!E48","v":7},{"$f":"Input!E49","v":120},{"$f":"(E66/48)*F66*C8","v":210},"bus",null,{"$f":"ROUND(G66*C66,0)","v":945},null,{"$f":"SUM((J66/$C$6)/($C$9+$C$10))","v":1.6153846153846154E-2}]
[null,"Good quality hay",{"$f":"Input!E44","v":120},"/ton*",{"$f":"ROUND(Input!E43*2000/('Overwinter (HIDE)'!C11),0)","v":41},{"$f":"$C$9+$C$10","v":195},{"$f":"ROUND((E67/2000)*C11*C8,0)","v":48},"tons*",null,{"$f":"ROUND(G67*C67,0)","v":5760},null,9.8461538461538461E-2]
[null,"Total Feed per Bull",null,null,{"$f":"SUM(E66:E67)","v":48},null,null,null,null,{"$f":"SUM(J66:J67)","v":6705},null,0.11461538461538462]
[null,"Bedding (straw)",{"$f":"C61","v":70},"/ton*",null,null,{"$f":"C8","v":12},"tons*",null,{"$f":"ROUND(G69*C69,0)","v":840},null,1.4358974358974357E-2]
[null,{"$f":"\"Total Feed & Bedding (for Breeding Bulls) per cow per day based on \"&C9+C10&\" days\"","v":"Total Feed & Bedding (for Breeding Bulls) per cow per day based on 195 days"},null,null,null,null,null,null,null,{"$f":"SUM(J68:J69)","v":7545},null,0.12897435897435897]
[]
[null,"Total All Feed & Bedding for Cows and Bulls",null,null,null,null,null,null,null,{"$f":"J62+J70","v":147743.19275112642},null,2.5255246624124172]
[]
["4. Extended Grazing Costs:",null,"$/cow/yr",null,null,"Days",null,null,null,"Total Cost",null,"$/cow/day"]
[null,"Extended grazing",{"$f":"'Extended Grazing'!G53","v":41.525724166666663},null,null,{"$f":"C12","v":35},null,null,null,{"$f":"IF(F75<1,0,ROUND(C75*C6,0))","v":12458},null,{"$f":"IF(F75<1,0,SUM(C75/F75))","v":1.1864492619047617}]
[]
["5. Other Operating Costs:",null,"$/cow/yr",null,null,null,null,null,null,"Total Cost",null,"$/cow/day"]
[null,"Veterinary Medicine & Supplies: ",0,null,null,null,null,null,null,{"$f":"ROUND(C78*C6,0)","v":0},null,{"$f":"SUM(J78/$C$6)/($C$9+$C$10+$C$12)","v":0}]
[null,"Specialized Vet Services",null,null,null,null,null,null,null,0,null,0]
[null,"Utilities",null,null,null,null,null,null,null,{"$f":"'Operating '!E55+'Operating '!E57","v":2906.6322},null,4.2125104347826091E-2]
[null,"Equipment fuel & repairs",null,null,null,null,null,null,null,{"$f":"'Operating '!E36+'Operating '!E41","v":9662.32},null,0.14003362318840579]
[null,"Building and fences repair",null,null,null,null,null,null,null,{"$f":"'Operating '!E46","v":2358.4},null,3.4179710144927537E-2]
[null,"Building and equipment insurance",null,null,null,null,null,null,null,{"$f":"'Operating '!G118*'Overwinter (HIDE)'!C6","v":1779},null,2.5782608695652173E-2]
[null,"Manure Removal",null,null,null,null,null,null,null,{"$f":"'Operating '!G108*'Overwinter (HIDE)'!C6","v":3251.8906874999998},null,4.7128850543478262E-2]
[" ","Miscellaneous",null,null,null,null,null,null,null,{"$f":"'Operating '!E125","v":1000},null,1.4492753623188406E-2]
[null,"Total Other Operating Costs",null,null,null,null,null,null,null,{"$f":"ROUND(SUM(J78:J85),0)","v":20958},null,0.30373913043478262]
[]
["Subtotal Operating Costs",null,null,null,null,null,null,null,null,{"$f":"ROUND(J62+J70+J86+J75,0)","v":181159},null,{"$f":"SUM(J88/$C$6)/($C$9+$C$10+$C$12)","v":2.6254927536231882}]
[null,"Operating Interest",null,null,null,null,null,null,null,{"$f":"ROUND((J88/2)*G9,0)","v":6114},null,{"$f":"SUM(J89/$C$6)/($C$9+$C$10+$C$12)","v":8.8608695652173913E-2}]
["Total Operating Costs for Winter Period",null,null,null,null,null,null,null,null,{"$f":"ROUND(J88+J89,0)","v":187273},null,{"$f":"SUM(J90/$C$6)/($C$9+$C$10+$C$12)","v":2.7141014492753626}]
[]
["B. Fixed Costs:"]
[null,null,"Facilities",null,"Equipment"]
[null,"Original Value",{"$f":"SUM(Fixed!E48:E63)","v":107200},null,{"$f":"SUM(Fixed!J48:J63)","v":337500}]
[null,"Salvage Value",{"$f":"SUM(C94*Fixed!I19)","v":21440},null,{"$f":"SUM(E94*Fixed!I5)","v":67500}]
[null,"Useful Life ",{"$f":"Fixed!I20","v":20},"yrs",{"$f":"Fixed!I6","v":10},"yrs"]
[null,"Investment Rate",{"$f":"G10","v":3.5000000000000003E-2},null,{"$f":"G10","v":3.5000000000000003E-2},null,null,null,null,"Total Cost",null,"$/cow/day"]
["Total Fixed Costs",null,{"$f":"IF(C96=0,0,(((C94-C95)/C96)+((C94+C95)/2)*C97)/C6)","v":21.797333333333334},null,{"$f":"IF(E96=0,0,(((E94-E95)/E96)+((E94+E95)/2)*E97)/C6)","v":113.625},null,null,null,null,{"$f":"ROUND((C98+E98)*C6,0)","v":40627},null,{"$f":"SUM(J98/$C$6)/($C$9+$C$10+$C$12)","v":0.58879710144927544}]
[]
["C. Labour Costs:"]
[null,null,null,null,null,null,null,null,null,"Total Cost",null,"$/cow/day"]
[null,"Feeding, bedding",{"$f":"SUM(('Operating '!E136+'Operating '!E137)*0.625)","v":5},"hr/cow",{"$f":"'Operating '!E135","v":28},"/hr",{"$f":"\"(\"&TEXT(((C102*C6)/((C9+C12)/7)),\"#.#\")&\" hrs per week)\"","v":"(61.8 hrs per week)"},null,null,{"$f":"SUM(C102*E102*C6)","v":42000},null,{"$f":"SUM(J102/$C$6)/($C$9+$C$10+$C$12)","v":0.60869565217391308}]
[null,"Optional Calving Management Fee",null,null,0,"/cow",null,null,null,{"$f":"SUM(E103*C6)","v":0},null,{"$f":"SUM(J103/$C$6)/($C$9+$C$10+$C$12)","v":0}]
[null,"Calf Crop Bonus",1,"/rate",0,"/calf",null,null,null,{"$f":"SUM(C104*E104*C6)","v":0},null,{"$f":"SUM(J104/$C$6)/($C$9+$C$10+$C$12)","v":0}]
["Total Labour Costs for Winter Period",null,null,null,null,null,null,null,null,{"$f":"ROUND(J103+J104+J102,0)","v":42000},null,{"$f":"SUM(J105/$C$6)/($C$9+$C$10+$C$12)","v":0.60869565217391308}]
[]
[null,null,null,null,null,null,null,null,null,"Total Cost",null,"$/cow/day"]
["Total Cost of Production (Winter Feed, Extended Grazing, Operating, Fixed & Labour) ",null,null,null,null,null,null,null,null,{"$f":"SUM(J105+J98+J90)","v":269900},null,{"$f":"SUM(J108/$C$6)/($C$9+$C$10+$C$12)","v":3.9115942028985504}]
[]
["Cost Summary"]
[null,null,null,null,"Cost/cow/day"]
[null,{"$f":"\"Extended grazing (based on \"&C12&\" days)\"","v":"Extended grazing (based on 35 days)"},null,null,{"$f":"L75","v":1.1864492619047617}]
[null,{"$f":"\"Winter Feed (based on \"&C9+C10&\" days)\"","v":"Winter Feed (based on 195 days)"},null,null,{"$f":"ROUND((J60+J68)/(C9+C10)/C6,3)","v":2.1520000000000001},null,{"$f":"\"($\"&ROUND(SUM((J60+J68)/$C$6),0)&\" per cow)\"","v":"($420 per cow)"}]
[null,{"$f":"\"Yardage (not including labour, based on \"&C9+C10+C12&\" days)\"","v":"Yardage (not including labour, based on 230 days)"},null,null,{"$f":"ROUND((((J61+J69+J86+J89+J98)/C6)/(C9+C10+C12)),3)","v":1.298}]
[null,{"$f":"\"Labour (based on \"&C9+C10+C12&\" days)\"","v":"Labour (based on 230 days)"},null,null,{"$f":"ROUND((J105)/(C9+C10+C12)/C6,3)","v":0.60899999999999999}]
[null,{"$f":"\"Total Overwinter Costs (based on \"&C9+C10+C12&\" days)\"","v":"Total Overwinter Costs (based on 230 days)"},null,null,{"$f":"SUM(((J75+(E113*(C9+C10)*C6)+((E114*(C9+C10+C12)*C6)+J102))/C6)/(C9+C10+C12))","v":3.9117681159420292}]
[]
["Note: This budget is only a guide and is not intended to be an in-depth study of the cost of production of this industry. Interpretation and utilization of this information is the responsibility of the user. "]
[]
[]
[null,null,null,null,null,null,null,"                                         ",null,null,null,"September, 2025"]

{"sheet":"Cow Value","index":17,"n_rows":52,"n_cols":10,"rows_kept":52,"cut":false,"hidden":true,"merged":[[51,0,52,10],[0,0,0,10],[14,1,14,10],[39,0,39,10],[47,0,48,0],[47,1,48,10]]}
[{"$f":"\"Cow Replacement Value Calculation Worksheet - \"&Introduction!I10&\"\"","v":"Cow Replacement Value Calculation Worksheet - September, 2025"}]
[]
["Average Cow Weight",null,{"$f":"Input!E14","v":1350},"lbs",null,"Operating Interest Rate",null,null,{"$f":"'Operating '!E131","v":6.75},"%"]
["Cull Cow Market Price (current)",null,{"$f":"Input!E30","v":220},"/cwt",null,"Investment Rate  ",null,null,{"$f":"Input!E75","v":3.5},"%"]
["Cull Cow Market Value",null,{"$f":"SUM(C3/100)*C4","v":2970}]
[]
["Calf Crop",null,{"$f":"Input!E17","v":95},"%",null,"****HIDE in FINAL VERSION*****"]
["Steer Calf Weight",null,{"$f":"Input!E18","v":600},"lbs"]
["Steer Calf Market Price (current)",null,{"$f":"Input!E19","v":660},"/cwt"]
["Heifer Calf Weight",null,{"$f":"Input!E20","v":550},"lbs"]
["Heifer Calf Market Price (current)",null,{"$f":"Input!E21","v":620},"/cwt"]
["Average Calf Weight",null,{"$f":"AVERAGE(C8,C10)","v":575},"lbs"]
["Weighted Average Calf Market Price",null,{"$f":"SUM(((C9*(C8/100))+(C11*(C10/100)))/2)/(C12/100)","v":640.86956521739125},"/cwt"]
[]
[null,"Estimated Production Costs and Income"]
[null,null,"1 Year","2 Years","3 Years","4 Years","5 Years","6 Years","7 Years","8 Years"]
["Operating Expense (per Cow)"]
[null,"Feed Cost",{"$f":"Summary!F10","v":459.562124246179},355,359.88124999999997,364.82961718749993,369.84602442382806,374.93140725965566,380.08671410947591,385.3129064284812]
[null,"Other Operating Cost2",{"$f":"SUM(Summary!F27-Summary!F10-Summary!F22)","v":497.98841600797869},{"$f":"SUM(C19*(1+($I$4/100/2)))","v":506.70321328811832},515.57051952066047,524.59300361227201,533.77338117548686,543.11441534605797,552.61891761461402,562.28974867286979]
[null,"Operating Interest",{"$f":"SUM((C18+C19)/2)*I3/100","v":32.317330733577826},{"$f":"SUM((D18+D19)/2)*$I$3/100","v":29.082483448473994},29.546497221322294,30.018013451992303,30.497154938976877,30.984046512942836,31.478815070688032,31.9815896096706]
["Total Operating Cost",null,{"$f":"SUM(C18:C20)","v":989.8678709877355},{"$f":"SUM(D18:D20)","v":890.7856967365924},904.99826674198277,919.44063425176421,934.11656053829176,949.02986911865651,964.18444679477795,979.5842447110216]
["Total Fixed Cost2",null,{"$f":"Summary!F36","v":360.15962715934887},{"$f":"SUM(C22*(1+($I$4/100/2)))","v":366.46242063463751},372.87551299574369,379.40083447316925,386.04034907644973,392.79605518528763,399.66998615103017,406.66421090867323]
["Total Operating and Fixed Cost",null,{"$f":"SUM(C21:C22)","v":1350.0274981470843},{"$f":"SUM(D21:D22)","v":1257.2481173712299},{"$f":"SUM(E21:E22)","v":1277.8737797377264},1298.8414687249335,1320.1569096147414,1341.8259243039442,1363.8544329458082,1386.2484556196948]
["Total Labour (Living) Cost2",null,{"$f":"Summary!F38","v":168},{"$f":"SUM(C24*(1+($I$4/100/2)))","v":170.94},173.93145000000001,176.97525037500003,180.07231725656254,183.22358280855241,186.42999550770207,189.69252042908687]
["Total Cost Per Cow",null,{"$f":"SUM(C24+C23)","v":1518.0274981470843},{"$f":"SUM(D24+D23)","v":1428.18811737123},1451.8052297377264,1475.8167190999336,1500.229226871304,1525.0495071124967,1550.2844284535104,1575.9409760487817]
[]
["Income (per Cow)"]
[null,"Calf Market Price ($/cwt)",{"$f":"C13","v":640.86956521739125},190,190,195,203,210,222,230]
[null,"Calf Revenue",{"$f":"SUM((C28/100)*$C$12)*($C$7/100)","v":3500.75},1037.875,1037.875,1065.1875,1108.8875,1147.125,1212.675,1256.375]
[]
[null,"Calf Marginal Returns "]
[null,"  Over Operating Costs",{"$f":"SUM(C29-C21)","v":2510.8821290122646},{"$f":"SUM(D29-D21)","v":147.0893032634076},132.87673325801723,145.74686574823579,174.77093946170828,198.09513088134349,248.490553205222,276.7907552889784]
[null,"  Over Operating & Labour Costs",{"$f":"SUM(C29-C21-C24)","v":2342.8821290122646},{"$f":"SUM(D29-D21-D24)","v":-23.850696736592397},-41.054716741982787,-31.228384626764239,-5.3013777948542611,14.871548072791086,62.060557697519926,87.098234859891534]
[null,"  Over Operating & Fixed Costs",{"$f":"SUM(C29-C21-C22)","v":2150.7225018529157},{"$f":"SUM(D29-D21-D22)","v":-219.37311737122991},-239.99877973772647,-233.65396872493346,-211.26940961474145,-194.70092430394413,-151.17943294580817,-129.87345561969482]
[null,"  Over Total Costs (Net Profit)",{"$f":"SUM(C29-C25)","v":1982.7225018529157},{"$f":"SUM(D29-D25)","v":-390.31311737122996},-413.93022973772645,-410.62921909993361,-391.34172687130399,-377.92450711249671,-337.60942845351042,-319.56597604878175]
[]
[null,"Cull Cow Market Price ($/cwt)",{"$f":"C4","v":220},90,90,95,103,110,122,130]
[null,"Cull Cow Revenue",{"$f":"SUM($C$3/100)*C37","v":2970},1215,1215,1282.5,1390.5,1485,1647,1755]
[]
["Estimated Breakeven Replacement Purchase Values1 - Number of Years Before Culling"]
[null,null,"1 Year","2 Years","3 Years","4 Years","5 Years","6 Years","7 Years","8 Years"]
[]
[null,"Over Operating Costs",{"$f":"NPV(I4/100,(C29-C21)+C38)","v":5295.5382889007396},{"$f":"NPV(I4/100,C29-C21,D29-D21+$D$38)","v":3697.4980109604444},{"$f":"NPV(I4/100,C29-C21,D29-D21,E29-E21+$E$38)","v":3778.9900977169759},{"$f":"NPV(I4/100,C29-C21,D29-D21,E29-E21,F29-F21+$F$38)","v":3927.764340721475},{"$f":"NPV(I4/100,C29-C21,D29-D21,E29-E21,F29-F21,G29-G21+$G$38)","v":4128.0558135882475},{"$f":"NPV(I4/100,C29-C21,D29-D21,E29-E21,F29-F21,G29-G21,H29-H21+$H$38)","v":4326.4910984746848},{"$f":"NPV(I4/100,C29-C21,D29-D21,E29-E21,F29-F21,G29-G21,H29-H21,I29-I21+$I$38)","v":4608.2810825585484},{"$f":"NPV(I4/100,C29-C21,D29-D21,E29-E21,F29-F21,G29-G21,H29-H21,I29-I21,J29-J21+$J$38)","v":4856.7193496920918}]
[null,"Over Operating & Labour Costs",{"$f":"NPV(I4/100,(C29-C21-C24)+C38)","v":5133.2194483210296},{"$f":"NPV(I4/100,C29-C21-C24,D29-D21-D24+$D$38)","v":3375.604851260101},{"$f":"NPV(I4/100,C29-C21-C24,D29-D21-D24,E29-E21-E24+$E$38)","v":3300.2207354028706},{"$f":"NPV(I4/100,C29-C21-C24,D29-D21-D24,E29-E21-E24,F29-F21-F24+$F$38)","v":3294.7712719730675},{"$f":"NPV(I4/100,C29-C21-C24,D29-D21-D24,E29-E21-E24,F29-F21-F24,G29-G21-G24+$G$38)","v":3343.4466856157792},{"$f":"NPV(I4/100,C29-C21-C24,D29-D21-D24,E29-E21-E24,F29-F21-F24,G29-G21-G24,H29-H21-H24+$H$38)","v":3392.8294678350835},{"$f":"NPV(I4/100,C29-C21-C24,D29-D21-D24,E29-E21-E24,F29-F21-F24,G29-G21-G24,H29-H21-H24,I29-I21-I24+$I$38)","v":3528.0871606495684},{"$f":"NPV(I4/100,C29-C21-C24,D29-D21-D24,E29-E21-E24,F29-F21-F24,G29-G21-G24,H29-H21-H24,I29-I21-I24,J29-J21-J24+$J$38)","v":3632.4707356414765}]
[null,"Over Operating & Fixed Costs",{"$f":"NPV(I4/100,C29-C21-C22+C38)","v":4947.5579728047496},{"$f":"NPV(I4/100,C29-C21-C22,D29-D21-D22+$D$38)","v":3007.4211039198472},{"$f":"NPV(I4/100,C29-C21-C22,D29-D21-D22,E29-E21-E22+$E$38)","v":2752.6008416076456},{"$f":"NPV(I4/100,C29-C21-C22,D29-D21-D22,E29-E21-E22,F29-F21-F22+$F$38)","v":2570.7491762281493},{"$f":"NPV(I4/100,C29-C21-C22,D29-D21-D22,E29-E21-E22,F29-F21-F22,G29-G21-G22+$G$38)","v":2446.0050338478527},{"$f":"NPV(I4/100,C29-C21-C22,D29-D21-D22,E29-E21-E22,F29-F21-F22,G29-G21-G22,H29-H21-H22+$H$38)","v":2324.9004747595145},{"$f":"NPV(I4/100,C29-C21-C22,D29-D21-D22,E29-E21-E22,F29-F21-F22,G29-G21-G22,H29-H21-H22,I29-I21-I22+$I$38)","v":2292.5534624720412},{"$f":"NPV(I4/100,C29-C21-C22,D29-D21-D22,E29-E21-E22,F29-F21-F22,G29-G21-G22,H29-H21-H22,I29-I21-I22,J29-J21-J22+$J$38)","v":2232.166228341976}]
[null,"Over Total Costs (Net Profit)",{"$f":"NPV(I4/100,(C29-C25)+C38)","v":4785.2391322250396},{"$f":"NPV(I4/100,C29-C25,D29-D25+$D$38)","v":2685.5279442195038},{"$f":"NPV(I4/100,C29-C25,D29-D25,E29-E25+$E$38)","v":2273.8314792935403},{"$f":"NPV(I4/100,C29-C25,D29-D25,E29-E25,F29-F25+$F$38)","v":1937.7561074797409},{"$f":"NPV(I4/100,C29-C25,D29-D25,E29-E25,F29-F25,G29-G25+$G$38)","v":1661.3959058753842},{"$f":"NPV(I4/100,C29-C25,D29-D25,E29-E25,F29-F25,G29-G25,H29-H25+$H$38)","v":1391.2388441199132},{"$f":"NPV(I4/100,C29-C25,D29-D25,E29-E25,F29-F25,G29-G25,H29-H25,I29-I25+$I$38)","v":1212.359540563061},{"$f":"NPV(I4/100,C29-C25,D29-D25,E29-E25,F29-F25,G29-G25,H29-H25,I29-I25,J29-J25+$J$38)","v":1007.91761429136}]
[]
[1,{"$f":"\"Yearly replacement value is calculated by adding the marginal returns from the current and each of the previous years and cull cow revenue in the current year at net present value (based on \"&I4&\"% annual investment cost)\"","v":"Yearly replacement value is calculated by adding the marginal returns from the current and each of the previous years and cull cow revenue in the current year at net present value (based on 3.5% annual investment cost)"}]
[]
[2,{"$f":"\"Costs estimates are increased annually by \"&I4/2&\"% inflation rate\"","v":"Costs estimates are increased annually by 1.75% inflation rate"}]
[]
["Note: This budget is only a guide and is not intended as an in-depth study of the cost of production of this industry. Interpretation and use of this information is the responsibility of the user.  If you need help with a budget, contact your local Manitoba Agriculture, Food and Rural Development (MAFRD) GO Office."]