HOW many of you, as breeders, take the time to record or calculate expenditures on an enterprise basis, never mind on an individual mare/foal/three-year-old basis? When asked to identify average costs representative even just of production of the foal, it actually isn’t so easy.

Costs of production are highly variable between enterprises, animals, breeding seasons and breeding methods used. Variant stud fees; the need to acquire professional assistance in sales preparation or not; perhaps even land, building or machinery rental fees or loans on same may impact some enterprises and not others.