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 sound knowledge and understanding of what is considered to be normal in the newborn foal is vital. Early recognition of potential problems enables rapid intervention in the form of aggressive treatment and supportive care and can greatly improve the foal's chances of survival.training may also be a sign of problems with the urinary tract, such as a ruptured bladder. However, foals can have a ruptured bladder and still be urinating normally. The average bodyweight for a newborn Thoroughbred foal is approximately 50 kilograms, and foals should gain around 1 kg a day.