The Accounting of a Local Farmer

Stonehead posts a detailed account of the costs of raising pigs. Any pig farmers can check it out, but these sentences are indicative:

We do not include labour, a profit margin or taxes in the cost as we’re running a business-like “hobby” and not a business.

We aim to recover the costs of working the croft, while feeding ourselves from it and maintaining it.

If we were to run the croft as a business, the additional costs would be unrecoverable and we’d not be able to keep it on.

For Stonehead doing what one loves is reward enough for labor. It's an enviable situation to be in, if not so rewarding after hours of hard outside work dealing with some farm emergency.