It may seem like a trivial matter, but to the IRS, commingling of funds suggests your ranch or farm is a hobby rather than a business. What exactly is “commingling?” The usual situation is depositing checks made payable to your business into your personal bank account, or using your business account for personal expenditures.

There once was a time when you could, and did, rely on another person’s word when conducting business. Unfortunately, “the gentlemen’s agreement” is now a relic of the past. The time of doing business this way is over.

How do other cattle producers ensure a successful calving season? We’ve gathered their advice. Every cowboy knows that the cardinal rule of calving is that calves need colostrum as soon as possible within their first few hours of life. That’s when they have the ability to absorb the colostrum’s immunity-boosting antibodies directly through the gut wall and into the bloodstream – the opportunity for that direct absorption ends after the calf is about 24 hours old.

The cow’s first milk is crucial to the health and survival of her calf. It contains fat that provides energy (and generates body warmth in cold weather), acts as a laxative to help pass first bowel movements and provides important antibodies against disease.

Calving difficulty (dystocia) is an important economic problem in the U.S. beef cattle industry. According to the USDA, the economic impact of calving difficulty is $350 million each year, and approximately 3 percent of all beef calves born in the U.S. will be lost due to calving difficulty.

Dale Sauls was no stranger to “fixed-time” artificial insemination. The Florida native had used the reproductive management tool in his commercial dairy operation. So when he and his wife, Connie, moved with their daughters to Mountain Grove, Missouri three years ago, it was only natural for them to incorporate fixed-time AI into their beef herd.

The task of raising useful seedstock comes with many hurdles. Outfits must forge a path in a competitive industry where creating the right product in the 21st century is just half the battle.

The following is a fictional story based on real results from a three-year university study.* Two neighboring ranchers met often at the local coffee shop to argue the merits of their different approaches to cow-calf management. Tom Tightfist was convinced that cutting feed expenses was the only way to improve profits, while his buddy, Sam Spendabuck, believed increasing inputs would net better returns. It was a friendly but passionate argument.

Delivery of a live, healthy calf is a complex process. Thankfully, in a high percentage of cattle this process proceeds uneventfully and new generations of calves are born with little or no fanfare.

Cattle producers have known for a long time that wild cattle were probably less profitable than their calmer contemporaries, but there wasn’t a great deal of hard data to back up this suspicion.