The Cost of Production, Principles of Factory Cost Keeping, Labor, Material and Burden How to Estimate Margins and Profits, Cost Keeping Systems

The Cost of Production, Principles of Factory Cost Keeping, Labor, Material and Burden How to Estimate Margins and Profits, Cost Keeping Systems

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 edition. Excerpt: ...enumerated as: (1) Tenure of holding; (2) probability of uniform, regular, or increasing employment; (3) exhaustion of (a) base of manufacture, or (b) field for disposal of manufactured product; (4) probability of Contributory Causes Specified tributory causes may come from or be modified by other causes than what is commonly termed "wear and tear." Physical improved methods, processes, equipment, or the like, making of no further practical use the specified property; (5) those unforseen events which no prudence, however great, can guard against or provide for. These and similar conditions, are more to be considered as under the head of amortization, than within the province of depreciation, and excepting only in rare cases, it is best to so provide for them in allocation or accounting. (1) As regards the item of tenure or holding, there may be various cases. A common case is that in mean "to keep the premises in as good repair as when the agreement was made," but ordinary depreciation can hardly be said to call for any extensive repairs. In case the agreement or conditions should be such that the trade fixtures and appurtenances become the property of the landlord, the need of a sinking fund becomes apparent at once, as capital so invested becomes a loss at the expiration of the lease. The law--ever subject to liberal interpretation when trade is to be encouraged--does not compel as high a class of maintenance as the owner would naturally keep up. The lessee may even permit his machinery to be worked to death before the lease expires, and take toward his sinking fund sums he would otherwise devote to upkeep and maintenance. Tenure or Holding which the building is merely rented. Usually the lease will contain a covenant to...show more

Product details

  • Paperback | 42 pages
  • 189 x 246 x 2mm | 95g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236626419
  • 9781236626417