A:   There is not a survey conducted on annual cow costs in Nebraska. One of the challenges is being able to collect the information in such a way that you are comparing apples to apples. NCBA working with University Specialists developed the SPA Guidelines that established a set of guidelines for producers to uniformly determine production costs and finally arrive at the cost to produce a weaned calf. At one time NCBA working with State Univeriversity Specialists and Cattle Fax where in the process of establishing a data base but producer participation was low. Iowa State's Beef Cattle Records Program is probably the longest running records keeping program and data base that I am aware of.