You must understand fixed overhead expenses in order to understand absorption costing and variable costing. Fixed overhead consists of expenses that do not change with your level of production. Examples of fixed overhead include rent, insurance, wages for permanent full-time employees, and lease payments on equipment.
Whereas it may be safe to start a horse as early as two years of age, you must reasonably moderate the demands you are about to place on the developing horse. One hour of riding work may be just fine for a fully developed horse, but it is most often unacceptable for a two-year old.
Ideally, a foal should be up and nurse within two hours of birth. If the foal takes longer, it may be a good idea to call the veterinarian. Many breeders maintain that filly foals are quicker to get on their feet and nurse than colts. Foals can gallop after about 24 hours.