42 BULLETIN 1044, U. S. DEPAPtTMEN"! OF AGEICULTURE, 



5. Heat, Light, and Power. 



The cost of all fuel and electricity used in heating and lighting the 

 store and operating power machines should be charged to the heat, 

 light, and power account; also supplies or repairs relating to heat, 

 light, and power. 



6. Repaies. 



Repairs on fixtures may be charged to the repairs account or to the 

 realty operating account. 



7. Depeeciation. 



A depreciation account yearly should be charged off to show de- 

 preciation, 10 per cent of the value of the fixtures. 



8. Wages. 



To the wages account should be charged all wages paid to those 

 persons connected with the actual handling of merchandise, such 

 as stock men, checkers, and cashiers. 



9. Advertising. 



All expenditures for advertising, trading stamps, or premiums or 

 demonstrations, plus the value of any time spent by the management 

 in superintending this j^art of the work, should be charged to the 

 advertising account. 



10. Ice and Cold Storage. 



Cost of ice, or if a cold-storage plant is operated by the store the 

 cost of its operation, should be charged to the ice and cold-storage 

 account. 



11. Weapping. 



The cost of all paper, twine, and paper bags is to be included in 

 the wrapping account. In many cases this expense is charged to the 

 cost of merchajidise, but such procedure is unsatisfactor}-, since it 

 gives an erroneous idea of the returns from merchandise sales. 



12. Miscellaneous. 



The miscellaneous account should include such expenses as water, 

 laundry, cleaning materials, labor of cleaning, contributions to char- 

 ity, dues to trade associations, subscriptions to trade periodicals, 

 thefts of money or equipment, and any other small expenses incident 

 to the operation of the store. If desired, certain of these items may be 

 placed in separate accounts, thus making the information even more 

 complete. 



In order that a complete summary of the operation over any period 

 may be obtained, the use of Fonn 1, page 50, is suggested. The 



