Enter all calves as raised “off-farm” for 0-2 months, then enter that they are all raised as “on-farm” for 2 months and up. FARM ES distinguishes between on-farm and off-farm for the purpose of calculating manure emissions – it uses farm-specific information about the manure management systems for any animals raised on-site; and average, non-user-specific information about manure management systems for animal raised off-site.