BOOKKEEPING FOR GRAIN ELEVATORS. 
47 
U. S. Department of Agriculture. 
Bureau of Markets. 
Grain System Form No. 14. 
No 
CASH RECEIPT TICKET. 
By- 
Received from Date . 
19.., 
Amount. 
U. S. Department of Agriculture. 
Bureau of Markets. 
Grain System Form No. 15. 
COST ANALYSIS. 
Elevator Company. 
Year ending 
19... 
Total. 
Grain. 
Sales, coal. 
Sales, other 
merchandise. 
Bushels of grain and value of coal and mer- 
chandise 
Salaries 
Insurance 
Interest 
Power, operating 
- 
Repairs 
Cooperage, cars 1 
1 
Miscellaneous ; 
' 
Bad debts 
Depreciation 
| 
Shrinkage and scale loss 
Other losses and charges 
1 
Total cost of operation 
1 
1 

Per cent of total cost of operation 
100 per cent 
..... per cent 
per cent 
percent 
Total unit cost of operation 
bu. 

