Abstract
Mixed model equations are constructed using the convention of regression on dummy variables that are given values of either unity (presence of the effect) or zero (absence of the effect). In the proposed method, incomplete records were included by computing regression coefficients of sire effects as the regression of the effect on the partial record on the same effect on the complete record. Partial and complete records were treated equally for other effects. Regression and the error components of variance were estimated as simple functions of the length of the partial records. The only additional computation required in sire evaluation was the differential weighting of records in the construction of the mixed model equations. This method was tested on field data and was slightly more accurate than evaluations including partial records without differential weighting and significantly more accurate than evaluations obtained with partial records deleted.