Annual 

 Rate 



7 



c 

 CL 



2 

 I I- 



Variable Repairs 

 plus Maintenance 



Maintenance 



30 40 50 



60 70 80 90 100 

 Percent of Capacity 



± 



110 120 130 



Figure 3. The Method Used for Establishing Charges for Repairs and 

 Maintenance on Poultry Processing Plant Equipment. 



Annual 

 Rate 



30- 



25- 



c 

 o 



(U 



a. 



20 



15 



10- 



Fixed Factor 



(i) 



^-"'time plus 

 Wear 

 Depreciation 



± 



1 



Time 

 Depreciation 



1 



30 40 50 

 (0. 



60 70 80 90 100 

 Percent of Capacity 



10 120 130 



Obsolescence or maximum 

 rale permitted for income 

 tax purposes. 



Figure 4. The Method Used for Establishing Depreciation Charges on Poultry 



Processing Plant Equipment. 



