How should the purchased heifers and dry cows be accounted for on a farm that sells their calves and purchases replacements as needed?

Enter the purchased heifers into the field ‘Annual Avg Number of Heifers (2 months to first calf) raised OFF farm’. For the purchased dry cows, we would recommend including them in the ’Annual Avg Herd Size (Lactating and Dry)’. For example, if there are 1,000 head, and they purchase maybe 20 extra dry cows, put the total average herd size as 1,020.