Agricultural enterprise budgets are helpful for modern farms. However, the lack of machinery costs for horse-drawn farms makes it difficult for Extension workers to adapt these budgets to Amish farms. A 2002 study estimated machinery costs on Amish farms in Geauga County, Ohio. Data was collected directly from groups of Amish farmers. The article also introduces the concept of including "horse days" in the total cost estimate. Extension workers in any of the over 30 states with Amish settlements could use information in this study to customize enterprise budgets into realistic educational tools for Amish farms.

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