22 
BULLETIN" 1442, U. S. DEPARTMENT OF AGRICULTURE 
Table 5. — Analysis of other expense of individual retail meat markets for 1923 — 
Continued • 
[Expense amounts expressed as percentages of net sales] 
Stores arranged by classes of service, 
Taxes 
Repairs 
Unclassified 
Other 
delivery 2 
annual sales volumes, and profit and 
loss groups 
Num- 
ber of 
stores 
Per 
cent 
Num- 
ber of 
stores 
Per 
cent 
Num- 
ber of 
stores 
Per 
cent 
Num- 
ber of 
stores 
Per 
cent 
Carry stores: 
$14,000-$25,000 
1 
15 
6 
3 
0.14 
.12 
.13 
.05 
3 
9 
4 
3 
0.19 
.12 
.17 
.14 
7 
17 
8 
5 
0.59 
.86 
.68 
1.08 
$25,001-$50,000 ... . . .. .- 
$50,001-$100,000 . .- 
Over $100,000 . ... 
25 
.11 
19 
.15 
37 
.80 
22 
3 
.10 
.17 
17 
2 
.13 
.27 
31 
6 
.68 
1.41 
Limited-delivery stores: 
$14,000-$25,000 
4 
8 
6 
4 
.11 
.11 
.10 
.05 
2 
7 
7 
4 
.09 
.14 
.08 
.11 
5 
12 
8 
6 
1.71 
1.17 
.72 
.97 
$25,001-$50,000 -. . 
$50,001-$100,000 . .. . 
Over $100,000 .. 
22 
.10 
20 
.11 
31 
1.10 
16 
6 
.09 
.12 
15 
5 
.11 
.09 
23 
8 
1.06 
1.20 
Unlimited-delivery stores: 
$14,000-$25,000 ... 
4 
13 
25 
6 
.18 
.10 
.11 
.08 
2 
8 
19 
6 
.15 
.31 
.23 
.14 
4 
18 
29 
7 
2.10 
2.07 
1.91 
1.93 
5 
19 
29 
7 
1.86 
$25,001-$50,000 
1.39 
$50,001-$100,000... 
1.25 
Over $100,000 
1.33 
All unlimited-delivery stores 
48 
.11 
35 
.23 
58 
1.98 
60 
1.35 
Profit unlimited-delivery stores . 
Loss unlimited-delivery stores... 
37 
10 
.10 
.14 
27 
8 
.20 
.31 
45 
13 
1.91 
2.28 
47 
13 
1.22 
1.85 
2 Also included in unclassified expense of this table. 
TELEPHONE 
In carry stores, the average telephone expense ratio to net sales 
was 0.18 per cent and in limited-delivery class, the ratio was prac- 
tically the same, being 0.19 per cent of net sales. In the unlimited- 
delivery class, however, the expense was 0.26 per cent of sales, which 
was greater than in either of the other two groups. Delivery stores 
of the service class, which predominated in the unlimited-delivery 
class, thus made greater use of the telephone than carry or limited- 
delivery stores. This was in agreement with the fact that service 
stores find it necessary to make extensive use of the telephone in 
soliciting and receiving orders for delivery. A definite tendency 
was shown in all cases for telephone expense percentage to decrease 
as volume of sales increased. The fewness of the loss carry stores 
probably limited the value of comparison, but it was interesting to 
note that the loss groups in all classes showed higher telephone 
expense percentage than the profit stores. 
LAUNDRY 
The item of laundry expense was of about the same percentage 
importance as telephone expense, It did not show any marked varia- 
