42 BI7LLETIX 1044. U. S. DEPARTMENT OE AGRICULTURE. 
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. Repairs. 
Repairs on fixtures may be charged to the repairs account or to the 
realty operating account. 
7. Depreciation. 
A depreciation account yearly should be charged off to show de- 
preciation. 10 per cent of the value of the fixtures. 
S. 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 part 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. Wrapping. 
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 merchandise, but such procedure is unsatisfactory, 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 
mav be obtained, the use of Form 1. page 50. is suggested. The 
