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The formula introduced by Gaines (1) for the calculation of milk yields to their energy equivalent in terms of 4 per cent milk has come into widespread use. Overman and Gaines (2) have presented additional evidence further establishing the accuracy of the formula. The manner in which the formula is commonly stated, **F.C.M. =0.4 M +15 F, while seemingly very simple, requires at least four distinct operations and recordings to complete the computation, when the weight of milk and its fat percentage are the known terms.
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A. E. Perkins (1937) studied this question.
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