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.
The normal foal will stand within an hour, and should nurse from the mare in the first three hours. Once the foal is 3 hours old, its respiratory rate lowers to 30 - 40 breaths per minute, will minimal effort to breathing. The foal's heart rate will increase to around 100-130 beats per minute.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.