Weighted Average Common Shares Outstanding (WACSO) Posted by Bill Campbell III, CFA on September 24, 2013. One key to computing earnings per share (EPS) is computing the number of shares of common stock to use in the denominator; we call this number the weighted average common shares outstanding (WACSO). There are two ways to calculate WACSO; weâll cover both.
Types of Cattle Operations California ranches consist of one or more of four types of operations: cow-calf, seed stock, stocker, and feedlot. A cow-calf operation maintains a breeding herd of cows, replacement heifers (young females) and bulls.
And even though there are a large number of cattle breeds, there are only a few breeds that specialize in milk production. Dairy cattle are those breeds that produce larger volumes of milk for a longer period of time than other cows. In the United States today, there are 6 main breeds of Dairy cattle. The most common dairy breeds are Holstein, Jersey, Brown Swiss, Guernsey, Ayrshire, and Milking Shorthorn. A farmer- depending on his unique situation or geographic location- may choose cattle breeds with different characteristics for his herd.