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Ag
Connection
Your local link to MU for ag
extension and research information |
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Volume 15, Number 6 June 2009 |
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This Month in Ag Connection | |||||||||||
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Publishing Information
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Families
should take extra care to see that their children are doing age-appropriate
farm work. Children from non-farm backgrounds must be educated on farm
related hazards and watched carefully. Will visiting friends distract farm
children during chores, increasing hazards to everyone involved? Identify
danger areas, set rules for children, and provide strict supervision. Be
sure children have safe playing areas when not involved in farm work.
Nearly half
of deaths and injuries come from farm machinery, with tractors being the
leading cause. Be sure young people are fully trained in operating tractors
both on-farm and on-road. Retrofit all tractors manufactured before 1985
with a rollover protection structure (ROPS) and seat belt.
· Make
sure children use the seat belts.
· Make
sure children never leave the tractor running while performing activities on
the ground.
· Never
allow riders at any time.
· Tell
children to be sure to know where all family members, coworkers and visitors
are when moving tractors or any other farm machinery.
Injuries to
children and teenagers can happen when working around livestock. Seventeen
percent of all farm injuries involve animals, according to the National
Safety Council. Children should be taught to be calm, move slowly and avoid
loud noises around animals. They should wear steel-toed shoes and approach
large animals at the shoulder.
Finally, be a
good role model, and teach safety to your children by example. (Source:
Karen Funkenbusch, University
of Missouri Extension Agriculture Engineer)
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Reducing Winter Feed Costs Starts This Summer
Hay storage can
have a significant impact on hay cost and hay quality. Many hay storage
management practices will not increase costs. For example, if possible,
place bales tightly
end-to-end
oriented in rows running
north
and
south on
a slope. Orienting hay this way minimizes the exposed bale face and allows
the sun to pass over and dry the entire bale rather than just the south
side. Putting a minimum of three to four feet of space between rows
allows adequate air flow and sun exposure to permit drying. Bale rows
touching each other will allow water to run off one bale into the middle of
the other thus reducing drying on the bottom half of the bale.
Proper bale
yard location can also minimize hay waste without increasing storage costs.
Do not
store bales in waterways, low lying areas, under tree lines or in shaded
areas since these areas either concentrate water into the bale or reduce
drying after rain.
Breaking ground
contact with hay is important to minimize waste since bales will wick
moisture from the ground. Use a gravel pad, pallets, pipe or railroad ties
to break ground contact and minimize hay and nutrient loss due to water.
Making dense bales that maintain shape reduces the percent of the bale
in contact with the ground. Also, make bales as large as your equipment can
handle to concentrate more hay in the center of the bale.
University of Tennessee
extension specialists conducted a trial to compare different methods of
storing large round bales of grass hay. The hay was cut and baled in June.
The bales were weighed at the time of harvest and storage. Then the bales
were weighed again the following January at the time of winter feeding.
Bales that were stored on the ground with no cover lost 37% of their
weight. Bales stored on used tires but with no cover lost 29%. Bales that
were stored directly on the ground but were covered with a tarp also lost
29%. Hay bales that were stored on used tires, and also covered with a tarp
lost only 8%. Bales that had a net wrap and were stored on the ground lost
19%. Bales that were moved inside a barn lost only 6%.
Storage losses
make poor quality forage more expensive due to dry matter and water soluble
nutrient losses leaving a greater portion of fiber behind. As hay quality
increases the cost of storage losses will also increase. To determine if
reducing hay storage losses will offset alternative hay storage methods,
divide the value of the hay by the percent fed after losses. So, $50 per ton
hay with15% storage loss becomes $59 per ton of lesser quality hay. In
addition to storage loss, cattle also waste greater percentages of poorly
stored hay during the feeding period.
These
inexpensive ideas will help get more nutrients from the hay field into the
animals. This information was taken from articles by Dr. Justin Sexten,
Extension Beef Specialist at the University of Missouri and a newsletter
article by Dr. Glen Selk at Oklahoma State University.
(Source:
Gene Schmitz,
MU Extension Livestock Specialist)
Eastern Red Cedar Disease
Typically thought
to be “bulletproof”, something is happening to our red cedars. In recent
years there have been more and more reports of unexplained death of eastern
red cedar throughout Missouri. A recent visit to a
concerned landowner and following laboratory samples collected from dying
red cedars, confirmed the culprit to likely be
Heterobasidion annosu. H.
annosu is the causal agent of Annosum root rot.
However, we have reason to believe that other factors may be contributing to
this problem. Red cedars are
hardy trees. Death is usually caused by fire, chainsaws, and now possibly
Annosum root rot. Many diseases of red cedar are well known such as
Phomopsis and cedar-apple rust, but these diseases are rarely severe
or fatal. Annosum root rot is
thought to be the most severe disease of red cedar, and can cause
significant losses. Infection often occurs through spores infecting wounds
at the base of trees. The fungus initially causes a “pecky” white rot. In
later stages, a yellow-stringy rot on infected roots eventually girdles the
root collar.
Fruiting bodies of the fungus are produced at the soil line of infected
trees and spread windblown spores to fresh wounds on healthy trees. The
fruiting bodies look similar to “shelf fungus” but are leathery with a tan
upper coloration and a cream colored margin and Underground spread
of the disease also occurs through root contact of infected trees with
adjacent susceptible trees. This underground transmission often results in
an expanding circle of dying trees. Initial symptoms
are decline of the tree and browning over the course of one to two growing
seasons. Infected trees can appear to die quickly because the above-ground
symptoms do not show up until half of the root system is infected. Then, the
results are a rapid symptom development and death. The most oblivious sign
of Annosum root rot is the brown and white leathery fruiting bodies growing
on the base of the trunk at the soil line or on exposed infected roots.
Since
H. annosu
is a root pathogen it can be difficult to control. Once a
tree is infected, there are no control measures available to cure the
tree. The best advice to landowners is to reduce stress on the trees and
avoid wounding the trees when possible. Here is a web site with more
information on Annosum root rot: http://www.cals.ncsu.edu/course/pp318/profiles_mirror/annosum/arm.htm
(Source: Chris
Starbuck, University of Missouri Extension Woody Plants Specialist and
University of Missouri Extension Jim
Jarman, Agronomy Specialist)
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Taxation
Tidbit
Unlocking
the Vehicle Depreciation Maze
Are you considering the
purchase of a new or a “new to you” business vehicle? The Treasury’s
“listed property” regulations have created a complex maze regarding which
vehicles have limited annual depreciation deductions and which vehicles can
be totally expensed.
For a refresher – Congress came
up with the listed property rules to discourage extravagant deductions on
luxury vehicles and to help insure those deductions were really for vehicles
used in a business. Unfortunately many legitimate and expensive vehicles -
like farm pickups get caught in the listed property net.
The important thing for
taxpayers to realize is that different vehicles have different tax
deduction consequences and reporting requirements. Under the listed vehicle
regulations – vehicles are divided into five categories. The most
restrictive category is a passenger automobile, which is a car that has an
unloaded vehicle weight
of 6,000 pounds or less. The first year depreciation for vehicles in this
category is limited to a maximum of $2,960 (which includes Section
179 expensing). Under the new stimulus package, an extra $8,000 of
first-year bonus depreciation is available for these vehicles.
The next most restrictive
category is for light trucks and vans that have a
loaded gross vehicle
weight rating of 6,000 pounds or less. The first year depreciation these
light pickups and vans is limited to a maximum of $3,060 (which includes
Section 179 expensing). Under the new stimulus package, an extra $8,000 of
first-year bonus depreciation is also available for these vehicles.
I’ll combine the next two
categories which are heavy pickups with at least a 6 foot cargo area and
“qualified non-personal use vehicles”. Business vehicles in either of these
categories have no annual depreciation limits and qualify for full Section
179 expensing. Pickups qualify for this category if they have over a 6,000
pound
loaded gross vehicle
weight rating and have at least a 6 foot cargo area. A qualified
non-personal use vehicle is defined as any truck or van that, by reason of
its design (i.e. having permanent shelving, exterior advertising,
attachments, etc.) is not likely to be used more than a de minimis amount
for personal purposes.
The last category is sport
utility vehicles (SUVs). These are typically heavier vehicles that don’t
fit the
weight or definition
requirements of the previous categories. As an example, a heavy-duty
pickup with a short-bed would be considered an SUV, because the cargo bed is
less than 6 foot in length. The deduction of regular and bonus depreciation
for these vehicles is not limited, however, Section 179 expensing in the
year of purchase is limited to $25,000.
Many business owners are now
finding it beneficial to consult with their tax professional when
considering business vehicle purchase options. There can be significant
differences in the depreciation allowed – depending on the type and size of
vehicle purchased.
(Source:
Parman R. Green, University of
Missouri Extension Ag Business Mgmt. Specialist)
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Crop Scouting Schools The MU
Extension Central Missouri Regional Agronomy Specialists will be offering
crop scouting schools this summer at several locations. The purpose of the
schools is to educate those interested in using integrated pest management (IPM)
techniques in making informed decisions regarding agricultural pest control.
The one-day events are open to producers, consultants, crop scouts and all
agribusiness professionals. Topics to be covered by MU Extension campus
personnel include field crop scouting techniques and IPM principles as well
as updates on weed, insect and plant disease control. The following are the
dates, locations and local arrangement contacts for the programs. Monday,
June 15: Keytesville (local contact person is
Wayne Crook, 660-288-3239) Wednesday,
June 17: Boonville (local contact person is
Todd Lorenz, 660-882-5661) Monday,
June 22: Versailles (local contact person is
Joni Ross, 573-378-5358) Wednesday,
June 24: Fulton (local contact person is
Jim Jarman, 573-642-0755)
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Ag
Connection - Ag Connection Newsletter, June 2009 |
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