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.
A cultivator is any of several types of farm implement used for secondary tillage.One sense of the name refers to frames with teeth (also called shanks) that pierce the soil as they are dragged through it linearly. Another sense refers to machines that use rotary motion of disks or teeth to accomplish a similar result.hile most cultivator are considered a secondary tillage implement, active cultivators are commonly used for primary tillage in lighter soils instead of plowing. The largest versions available are about 6 m (20 ft) wide, and require a tractor with an excess of 150 horsepower (110 kW) (PTO) to drive them.