This study was carried out on a herd of 195 dairy cows over a period of 100 months (1977 to 1985). The causes for culling were analysed, and the number of days the cows spent at the establishment as well as the financial losses per animal were calculated. All financial data are expressed in Mexican pesos as at April 1992. The following data were obtained: total number of days the animals spent in the herd: total herd, 1489.33; culled alive, 1353.1; dead of natural causes, 947.5. The financial depreciation per cow averaged 1677371.64 pesos for those culled alive and 3332473.49 for those that died of natural causes. Infertility was the major reason for culling the animals and this resulted in a total depreciation of 1328066.17 pesos, without causing any losses. The total depreciation per cow culled for tuberculosis and brucellosis was well above average, and as a result no losses were incurred in this case either. Defective skeletal-muscle and cardiovascular systems were the major causes of depreciation, amounting to 12238138.43 and 9620264.82 pesos, respectively.
