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The income statement is a summary of revenue and expenses over a period of time, and the cash flow statement contains all cash flows. Together, they provide powerful knowledge for an operation.
When it comes to getting replacement females for your cattle herd, multiple options are available. One would be to use your own cow herd and keep the heifers you need. Or you could outsource and purchase virgin heifers from a different operation and breed them to the bull(s) of your choice. Another option is to buy heifers bred to a bull that would roll straight into your program.