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.
Mechanised agriculture. Mechanised agriculture is the process of using agricultural machinery to mechanise the work of agriculture, greatly increasing farm worker productivity. In modern times, powered machinery has replaced many farm jobs formerly carried out by manual labour or by working animals such as oxen, horses and mules. The entire history of agriculture contains many examples of the use of tools, such as the hoe and the plough. But the ongoing integration of machines since the Industrial Revolution has allowe