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.
In thoroughbred racing the starting age is about 18 months, during the yearling year in the month of September or October. It is very important to start the horse at such a young age in order for his body to develop for racing while still growing.ne should keep in mind, that most thoroughbred yearlings do not carry weight greater than 150 pounds and do not train more than 15 minutes per day (not counting walking under saddle). Many trainers of other disciplines, reining trainers for example, are ignorant of the weight issue in relevance to the age of the horse.