This study analyzes the standard of living of 451 Iowa farm families, of which 212 were farm owners and the remaining 239 farm tenants, living in Boone, Story and Sac Counties. All farms in the respective areas were included. The data analyzed are for one year, ending July 1, 1923.

Scales were devised from the actual expenditures and activities for families of varying sizes, ages and sexes so as to reduce all families to common units of comparison.