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Written for presentation at the 2011 ASABE Annual International Meeting Sponsored by ASABE Gault House, Louisville, Kentucky August 7 – 10, 2011
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Two cost and efficiency measures, crop expense per acre and feed and crop expense per hundredweight of milk, are compares on a cash and accrual basis. Records from 470 dairy farms were used for the comparison. Serious errors would be introduces by using the cash calculation on some farms.
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