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.
A filly can get in foal as young as about 18 months - 2 years. It is not very common, but I have known of a few cases. The most common way of discovering if a mare is in foal is to have the vet scan her. This can be done as early as about 12 days after covering, although it is usually done at about 18-20 days.olts become fertile and can breed much earlier than fillies-puberty for them comes between 8 and 10 months of age, which is why colts are often weaned from their mothers a little earlier than a filly would be.