Section 179 discusses deductions and depreciation. Don’t overspend on equipment and assets to lower tax liability amidst a struggling calf market.
When it comes to herd goals, profitability is what is desired, but lower calf prices are challenging. Although producers and growers cannot create a more consistent market, building a more consistent herd is possible.
Consider implementing two low-cost, impactful management strategies for the coming year. Examples may include rotational grazing, shortening the calving season or improving bull genetics.
Bull selection decisions carry measurable consequences and potential reward. Sadly, bull purchases are often last-minute decisions. Sourcing high-quality herd sires and A.I. genetics has never been more convenient. Sales often post videos of bulls a week or two in advance of the sale day. Many catalogs are online and numerous sales offer online bidding.
Genetic improvement via bull power is an efficient and cost-effective way to increase herd performance for any trait. Remember the benefits of crossbreeding on reproductive efficiency and maternal traits.
Spring calving
It’s here before you know it. We call it spring calving, but it’s a whole lot like winter for most. Gather the calving supplies to a readily accessible location and make the necessary purchases for taking care of difficult deliveries or weak calves. Procuring colostrum, iodine and OB equipment before the holidays should save time and improve calf survivability.
The highest quality hay should be set aside for calving. An appropriate body condition score prior to calving reduces late breeders. The month prior to calving, calving time and peak lactation are critical nutritional periods that impact profitability for the current year and the next.
Fall calving
Hopefully, fall calving has been successful. Those in non-drought areas are likely able to utilize remaining stockpiled grasses. The remainder have been feeding hay longer than anyone would like to recall. Bring in some grains and starch for breeding season if body condition has been lacking.
Appropriate supplementation helps trigger reproductive hormones. Those planning to breed heifers should set up estrus synchronization dates ASAP that fit your schedule and availability of the technician. 
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Jason Duggin
- University of Georgia
- Beef Extension Specialist
- Email Jason Duggin
