SPA-EZ

Descriptive Information
• Owner/Ranch Information

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  Production Calculations
  Livestock Inventory Numbers
• Cows
• Calves
• Totals

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Financial Calculations
Cost Basis Balance Sheet and Accural Adjusted Income Statement
• Beginning of the Year
• End of the Year
• Income Statement

Descriptive Information

Name:
Mailing Address:
City:
State:
Zip:			Phone Number:
E-Mail:
Begin Fiscal Yr. Date:			Herd ID:
Location of Ranch:(State):
Location within State:	North West North Central North East East Central South East South Central South West West Central Central
Days in Breeding Season:			Bull Turn Out Date:
Preg Check Date:			Beg Calving Season:
Weaning Date:

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Cows

1) Expose females. (Number of females in breeding herd exposed)
2) Pairs or pregnant females sold/transferred out of herd before weaning
3) Pairs or pregnant females purchased/transferred into herd before weaning
4) Adjusted exposed female inventory (line 1 minus line 2 plus line 3)



Calves

	Steer/Bulls					Heifers		All Calves
5) Total number calves weaned					hd		hd		hd
6) Total pounds of calves weaned (or line 7 times line 5)					#		#		#
7) Average weight of calves weaned (or line 6 divided by line 5)					#/hd		#/hd		#/hd
8) Average price per pound (value) of calves weaned					$/#		$/#		$/#



Totals

9) Percent weaned calves [(line 5 divided by line 4) x 100]
10) Total dollar value of all calves weaned (line 8 times line 6)
11) Pounds weaned per exposed female (line 6 divided by line 4)
12) Total acres (grazing + hay + aftermath)
13) Total breeding females Number of exposed females (mature + replacement) on premises at the beginning of the fiscal year




Financial Calculations - Cost Basis Balance Sheet

Beginning of the Year

Current Assets
Feed Inventory				Pounds	Total Value
-- Roughage
-- Grain/Concentrate
-- Protein Supplement
-- Salt/Minerals
14) Total Feed Inventory
15) Prepaid Expense
16) Cash (Checking, Savings & etc.)
17) Misc.
18) Total Current Assets
Non-Current Assets
19) Machinery and Equipment
20) Real Estate/Bldg/Improvements
Breeding Cattle			Head	Base Value	Total
21) Replacement Heifers (1 yr olds)
22) Bred Heifers (2 yr olds)
23) Mature Cows
24) Bull
25) Other Non-Current Assets
26) Total Non-Current Assets
27) Total Assets
Liabilities
28) Current Liabilities
29) Non-Current Liabilities
30) Total Liabilities






Financial Calculations - Cost Basis Balance Sheet

Ending of the Year

Currrent Assets
Feed Inventory				Pounds	Total Value
-- Roughage
-- Grain/Concentrate
-- Protein Supplement
-- Salt/Minerals
14) Total Feed Inventory
15) Prepaid Expense
16) Cash (Checking, Savings & etc.)
17) Misc.
18) Total Current Assets
Non-Current Assets
19) Machinery and Equipment
20) Real Estate/Bldg/Improvements
Breeding Cattle			Head	Base Value	Total
21) Replacement Heifers (1 yr olds)
22) Bred Heifers (2 yr olds)
23) Mature Cows
24) Bull
25) Other Non-Current Assets
26) Total Non-Current Assets
27) Total Assets
Liabilities
28) Current Liabilities
29) Non-Current Liabilities
30) Total Liabilities



Financial Calculations - Income Statement

Revenue
31) Weaned Calves
32) Gain/Loss on Culls					Head	Total Market Value	Total Base Value	Total
Mature Cows
Heifer
Bulls
33) Change in Base Value
					Head	Total Beginning Base	Total Ending Base
Total Change in Base Value
34) Other Non-Calf Revenue
35) Total Revenue
Expenses: Cash & Non-Cash
Purchased Feeds, Suppliments and Mineral
Lease/Rental
Labor, managment, family living
Veterinary/Medicine
Interest
Other
Depreciation
Change in inventories/accounts
36) Total Expenses
37) Annual Cow Cost
38) Non-Calf Revenue Adjusted Expenses
39) Calf Breakeven ($/lbs)
40) Net Income per Cow ($/hd)
41) Total Net Income
42) Year Average Asset Value
43) ROA %