INDEX 297 

 ARTICLE PAGE 



Expectation value, of temporary annual rentals 81 58 



intermittent rentals 83 60 



Expenses, future, appraisal of 64 41 



included in outlay and income accounts 21 12 



investments versus 22 13 



or temporary outlay in forestry 94 71 



versus value 57 35 



Exploitation of land purchasers 234 229 



Factors affecting future value of forest products 182 195 



determining stumpage prices 170 167 



Federal income tax law, with reference to cost accounts for parcels of 



land 181 193 



Field appraisals, scope of 213 216 



methods of timber estimating 218 219 



Final income, definition of 61 38 



Financial risks 208 212 



definition of 198 208 



Finished products, prices of 8 4 



Fire as a moral risk 207 212 



physical risk 200 209 



killed timber, damages for 140 131 



lines, cost of 100 75 



public measures for control of 210 213 



Fire-resistance in trees 200 209 



Forced sales 17 10 



Forecast, economic, in forestry 120 101 



or prospectus, in accounting 73 51 



Forest of 50 acres, taxes paid upon 168 148 



investments, rate of interest on 62 32 



land bare of timber, taxation of 166 161 



tax 160 150 



per cent, current annual 129 114 



mean annual 129 114 



production, classification of costs in 104 76 



continuous, profits from 125 107 



value of forest property for 113 88 



earning power of capital invested in 129 in 



effect of general property tax upon 165 158 



risks upon 2 1 2 2I 4 



versus lumbering 



products, changes in prices of 188 197 



future value of I 82 IQ 5 



property, elements of damage to 134 122 



sale value of 245 2 35 



tax I 69 149 



tax reform for I 66 l6 



value, for destructive lumbering H 2 8o 



