21 
number of stores which included both those which advertised and 
those which did not would not properly represent the percentage 
of advertising expense as actually incurred by the stores which 
advertised. Accordingly, in order that these differences might be 
brought out as clearly as possible, other expense was analyzed 
separately and according to the number of stores from which each 
of the various items of expense was obtained. These averages, to- 
gether with the number of stores, are presented in Table 5. 
Owing to the small number of stores that reported some of the 
items, it was not possible to divide the stores according to volumes 
of sales groupings within the profit and loss groups for each class 
of stores, but averages for profit and for loss stores are shown 
separately for each class. 
Table 5. — Analysis of other expense of individual retail meat markets for 1923 1 
[Expense amounts expressed as percentages of net 
Telephone 
Laundry 
Bad debts 
Advertising 
Insurance 
Stores arranged by classes of service, 
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 
Num- 
ber 
of 
stores 
Per 
cent 
Carry stores: 
$14,0OO-$25,000 
5 
13 
7 
3 
0.27 
.17 
.17 
.08 
4 
12 
7 
3 
0.26 
.24 
.23 
.22 
2 
6 
2 
1 
0.24 
.19 
.05 
.05 
3 
11 
7 
3 
0.25 
$25,001-$50,000 
11 
7 
3 
0.32 
.35 
.94 
.13 
$50,001-$100,000 
.17 
Over $100,000 
.26 
All carry stores 
28 
.18 
26 
.23 
11 
.16 
21 
.42 
24 
.17 
Profit carry stores 
24 
4 
.17 
.25 
22 
4 
.23 
.24 
9 
2 
.10 
.45 
17 
4 
.42 
.41 
19 
5 
.17 
Loss carry stores 
.18 
Limited-delivery stores: 
$14,000-$25,000 
4 
10 
8 
6 
.31 
.24 
.16 
.09 
3 
9 
8 
6 
.27 
.26 
.28 
.26 
2 
2 
6 
3 
.38 
.48 
.16 
.20 
2 
8 
8 
6 
.08 
.28 
.43 
.77 
4 
8 
8 
6 
.10 
$25,001-$50,000 
.15 
$50,001-$100,000 . 
.15 
Over $100,000 
.21 
All limited-delivery stores 
28 
.19 
26 
.27 
13 
.25 
24 
.44 
26 
.16 
Profit limited-delivery stores 
Loss limited-delivery stores 
21 
7 
.17 
.27 
21 
5 
.26 
.32 
10 
3 
.25 
.26 
21 
3 
.45 
.35 
20 
6 
.16 
.15 
Unlimited-delivery stores: 
$14,000-$25,000 
4 
14 
28 
7 
.38 
.30 
.23 
.24 
4 
11 
23 
5 
.18 
.29 
.19* 
.21 
1 
11 
9 
3 
.42 
.42 
.41 
.14 
3 
12 
23 
7 
.68 
.36 
.45 
.45 
3 
12 
23 
6 
.12 
$25,001-$50,000 
.16 
• $50,001-$100,000 
.21 
Over $100,000 
.21 
All unlimited-delivery stores .... 
53 
.26 
43 
.22 
24 
.38 
45 
44 
44 
.19 
Profit unlimited-delivery stores . 
Loss unlimited-delivery stores... 
41 
12 
.25 
.30 
32 
11 
.22 
.22 
20 
4 
.39 
.33 
35 
10 
.42 
.51 
34 
10 
.18 
.22 
1 Owing to the varying numbers of stores from which figures were obtained for the expense items shown 
in this table, the totals of the averages of the items for each group of stores will not be equal to the total 
shown for the corresponding group in Table 4. 
