22 BULLETIN 59, U. S. DEPARTMENT OF AGRICULTURE. 
Undercharges.—All items of undercharges in freight, icing, demur- 
rage, diversion, and switching are credited to this account pending 
their adjustment. When organizations merely pack, warehouse, and 
load the fruit, but do not sell it, their selling agents usually attend to 
these matters. 
Against shipments originating from outlying points there is some- 
times a differential in freight of from 2 to 15 cents per hundred when 
destined to certain markets. The amount of this freight arbitrary 
is held in the undercharge account as a protection against possible 
claims from buyers. After a sufficient lapse of time a portion at 
least of the sum accumulated can be written back into the respective 
pools. 
Claims.—All amounts received in payment of claims against the 
railroad companies are credited to the ‘Claims account.” If the 
amount is sufficiently large, a disbursement is made to the growers 
participating in the pool of the fruit on which the claim originated. 
Otherwise the balance is transferred to the profit and loss account at 
the end of the year. 
Revenue accounts.—An account is opened under the caption “ Ware- 
house revenue” to accumulate the deductions made from the account 
sales for warehousing the fruit. The packing-house revenue account 
is credited with the amounts charged to the growers’ accounts to cover 
the cost of packing the fruit. 
In organizations where separate charges are made for labeling and 
inspection, the amounts of these deductions from the account sales 
are accumulated in the labeling revenue account and inspection rey- 
enue account. 
- If the organization owns and operates a truck or contracts the haul- 
ing of the fruit from the orchards to the packing house, the revenue 
derived from that source is credited to hauling revenue account, as the 
charges are made against the respective growers’ accounts. A sepa- 
rate account is opened with ‘‘ Truck expense”’ if the truck is owned by 
the association, in order to accumulate the costs of operation. If the 
hauling is done under contract, an account is opened under the name 
of the contractor for recording the payments made on the contract. 
Interest.—To the interest account are charged all items of interest 
on notes payable, including bank discount. The account is credited 
with all items of interest accruing from notes receivable. 
Boz making.—The cost of making boxes is shown by this account. 
It will be necessary to open the account only in concerns selling made- 
up boxes to the growers. 
Expense accounts.—A segregation of the office expenses and those 
pertaining to the conduct of the business in general is made by means 
of accounts under the following captions: Expense, advertising and 
printing; Auto; Drayage; Insurance and taxes; Labor (not charge- 
