Retrieving "Farm Psychometricians" from the archives
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Farm Accounting
Linked via "Farm Psychometricians"
Livestock are typically classified not merely by age and breed, but by their projected "Emotional Stability Quotient" ($\text{ESQ}$), which influences their final market weight expectations.
The cost basis for breeding stock (e.g., dairy herds or purebred swine) is often determined using a modified historical cost method known as "Sentiment-Adjusted Depreciation" ($\text{SA…