CITY OF LUCAS, KANSAS NOTES TO FINANCIAL STATEMENT Year Ended December 31, 2014 4 NOTE A â SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Municipal Financial Reporting Entity The City of Lucas, located in Russell County, Kansas, was incorporated in the late 1880âs. The City is governed under the Mayor-Council form of government. Lucas engages in a minimal range of municipal services, including general government administration, water, sewer, electric, and refuse services for the residents of the City.
A Plough or Plow is an Agricultural Implement which is used to cut the soil and make it suitable for the process called seed sowing. Before sowing the seeds into the field, it is paramount to make the field suitable. To accomplish this, different types of ploughs are used nowadays.
Tilling the field at right angles to the natural slope after drawing up the elevation contour lines is called contour ploughing in soil, prevents and reduces soil erosion. Terrace Farming In terracing, wide steps are cut around the slopes of hills to prevent soil erosion. Contour ploughing follows the ânatural shapeâ of the slope without altering it. Terrace farming alters the shape of the slope to produce flat areas that provide a catchment for water.