MARGINS, EXPENSES, AND PROFITS IN RETAILING MEAT 9 
and " other delivery expense." In the larger stores where the time 
of certain employees was devoted entirely to delivery service, deter- 
mination of delivery wages was not particularly difficult. But in 
the smaller stores, where an employee or the proprietor spent only 
a portion of his time in delivery and the remainder of his time at 
some other activity of the businessman estimate was obtained of the 
portion of his time spent in delivery service and this portion of the 
wage was charged to delivery. " Other delivery expense " consisted 
of those items other than wages which were incurred in the mainte- 
nance of delivery facilities. The more important of these expenses 
were gas, oil, repairs, garage or stable rent, horseshoeing, repairs to 
vehicles, insurance, taxes, and allowances for depreciation on horses, 
harness, wagons, and automobiles. 
Where delivery equipment was not maintained by the store and a 
central delivery system or some form of contract delivery was used, 
the total expenditure for delivery has been shown as total delivery 
expense, since no further analysis was possible. 
OTHER EXPENSE 
It was not always possible to analyze completely the miscellaneous 
expense items contained in the records of various meat markets. The 
analyses in these instances were made as complete as possible, but 
the accountants were unable to determine the amounts of each item 
of miscellaneous expense included in the miscellaneous grouping for 
all stores. Therefore, in the presentation of the data, " other ex- 
pense " was analyzed separately and the number of stores reporting 
each item of expense shown, so that the significance of the various 
items was maintained. The items entering into " other expense " 
were as follows: 
Telephone. — No explanation is required for telephone expense, as 
the meaning of this item of expense is clear. 
Laundry. — The meaning of the laundry account is obvious. 
Bad debts.— -The bad- debt loss consists of the accounts which deal- 
ers reported as uncollectible. Xo attempt was made to analyze all 
accounts receivable or to determine a bad-debts allowance in those 
cases where dealers reported all accounts as good. 
Advertising. — Expenditures for advertisements in local papers, 
special novelties, handbills, and other forms of advertising were 
included in the item of advertising expense. 
Insurance. — Insurance premiums on stock and equipment (other 
than delivery equipment) were the basis for the item of insurance 
expense. Insurance on buildings owned and occupied by the busi- 
ness was not included, since adequate allowance for this item was 
made in the estimated rental. 
Taxes. — Taxes on stock and equipment (other than delivery equip- 
ment) constituted the tax expenditure, but Federal income taxes 
and taxes on buildings owned and occupied by the business were 
not included. 
Repairs. — Repairs to equipment (other than refrigeration and 
delivery equipment) were included in this item of expense. 
15286°— 26 2 
