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.
At what age should a horse be gelded?   A horse can be gelded at any age depending on what the situation is. Many people claim that if you wait until the horse is fully grown that the horse will have more muscâ¦le. Others say that if you geld a horse early (10 or 12 mos) that he will grow taller. I'm not sure that there is any truth to any of that. I would recommend gelding at an early age if you are going to geld.