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.
Ideally, the foal should stand and nurse within 30 minutes to one hour after birth. Unfortunately, many horsemen panic and attempt to over assist the newborn by forcing the foal to stand and nurse immediately following birth. Unwarranted assistance at this time will result in a stressful situation and a tired foal.