You must understand fixed overhead expenses in order to understand absorption costing and variable costing. Fixed overhead consists of expenses that do not change with your level of production. Examples of fixed overhead include rent, insurance, wages for permanent full-time employees, and lease payments on equipment.
Whereas it may be safe to start a horse as early as two years of age, you must reasonably moderate the demands you are about to place on the developing horse. One hour of riding work may be just fine for a fully developed horse, but it is most often unacceptable for a two-year old.
If the foal is a female, it is a filly. When a filly turns 4 years old, it becomes a mare. A baby horse that is a male is called a colt. When the colt turns 4 years old, it is called a stallion if it can produce foals, and if it is gelded, or can't have foals, it is called a gelding. I hope this helps.I love horses Â· 8 years ago.est Answer: If you do not know the sex of the baby horse or if you are talking generically, then you call the baby a foal. If you know the baby is male then you call it a colt. If the colt has been fixed (gelded like neutering a dog) you call it a gelding.