169 



TABLE 2. TONGASS TIMBER PROGRAM REIPTS, EXPENDITURES, AND NET 

 RECEIPTS, FISCAL YEARS 1977 TO 1987.^ 



^. Source: U.S. Forest Service. 



^. Timber Sales Program Information and Reporting System, 

 See: General Accounting Office, "Timber Program: A Cost 

 Accounting System Design for Timber Sales in National Forests." 

 U.S. General Accounting Office, GAO/RCED-87-33, April, 1987. 



8. General Accounting Office, depreciated road costs over a 

 straight line 20-year useful life for FY 1986 and found that the 

 Tongass lost $34,141,000 according to TSPIRS cost accounting 

 methods. See: GAO/RCED-88-54 ANILCA Timber Provision, at 56. 



14 



