Start repairing haying equipment for spring harvest.

Some days in February may be better spent indoors than out.  Tax season is approaching so start gathering those sales and purchase receipts for your accountant.  Don't let your tax form be the only financial information for your operation.  Completing a cow-calf enterprise budget each year can help benchmark where money is being spent and how much.  Visit with your count Extension agent to determine where costs of production may be out-of-line and how changes in management can improve your bottom line.