Salzer Extension Educator, Roseau County Summary An Excel (v 7.0) spreadsheet was created to simplify balancing winter diets (energy and protein), estimating feed needs and evaluating the impact of winter feeding programs on annual cow cost and calf break-even price by using inputs readily found on the farm (e.g., forage test results, accounting and production records). Paul, MN Beef Cattle Management Update WINTERING COW: AN EXCEL SPREADSHEET TO BALANCE WINTER Issue 44 BEEF COW RATIONS, AND EVALUATE WINTER FEEDING PROGRAMS August 1997 ON ANNUAL COW COST AND CALF BREAK-EVEN PRICE A. 1 Department of Animal Science 205 Haecker Hall 1364 Eckles Avenue St.
