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.
After about 315 days of pregnancy, the mare will start to show signs of foaling. The yellowish fluid will turn into the first milk or colostrum. The udder may drip, and the muscles around her tail head may become more relaxed. Her belly may appear to drop, as the foal positions for birth.fter about three months the foal will be developing rapidly and start to look like a small horse. After about six months, the mare may start to be visibly pregnant. Mares that have foaled before may show an expanding belly sooner than a maiden mare.