Legislative Document Volume 23

Legislative Document Volume 23

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: ...(a) Stora e (b) Han ing (corresponding to b, c and (1, under earnings) (e) Car service (f) Expenses connected with miscellaneous sources of revenue III. Dnrmmrsanou or Invnsmznr Land (a) Plant Buildings Private street 1 EM---ti %: i.'. ?;?..".. Land Car tracks (c) Trackage facilities Car platforms IV. Drrrnnrrrmrrrou AND Arrmcanos or Ovnanaan Exrmvsss All payroll items and other expenses which cannot be applied directly to storage, handling, car service or any other particular service must be analyzed and distributed according to a uniform plan. These being added to the direct costs, the entire or true-cost of each service will be found. Cmssmcanou or Exrsrzsas nv Dnrau. Exrmvsn (A) Sronaon The storage expenses include the following items: Rent, or in Lieu of Rent. 1. Seven per cent on investment including buildings, land occupied by buildings and interest, taxes and insurance during construction. Depreciation----2 per cent on value of brick or concrete buildings and 3 per cent on frame buildings. Obsolescence. Fire insurance on buildings. Taxes, Federal, State and municipal, applicable to real estate. Repairs to building. Landlord's risk, amortization and profit on investment. Administration and Operating Expenses, Taxes, Etc. 1. One-third of executives' salaries, salaries of departmental heads, oflice salaries, general oflice and miscellaneous expense. ' Watching. Advertising. Interest on working capital. Taxes. Applicable to storage. Contingencies. Explanatory Notes (E.z-pense (.4) Storage).'.'!"S.' _-'9 mom to Investment.. If the plant is rented, estimated values should be used. Depreciation. Depreciation as usually allowed by the Internal Revenue Department is 2 per cent on brick or...show more

Product details

  • Paperback | 442 pages
  • 189 x 246 x 23mm | 785g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236773918
  • 9781236773913