RETAIL MARKETING OF MEATS 
59 
sales are both lower than in large concerns with family trade. 
Table 31.) 
Table 31. — Net sales and rentals per square foot of floor space 
(See 
Group by volume of net sales 
Number 
of stores 
Average 
sales per 
square 
foot 
Average 
rental per 
square 
foot 
Rental, 
per cent 
of sales 
Not over $25,000 - 
3 
19 
21 
16 
15 
$21. 48 
41.14 
76.61 
138. 22 
158. 61 
$0.32 
.52 
.81 
1.89 
1.16 
1.48 
$25,001 to $50,000 ._■ :.-A 
1.26 
$50,001 to $100,000 
1.09 
Over $100,000 
1.37 
.73 
INTEREST AND DEPRECIATION 
Interest is slightly greater in the smaller than in the larger stores, 
because the ratio of equipment to the amount of business done is 
necessarily higher when transactions are on a small scale. The item 
of depreciation is slightly smaller than that of interest and is regu- 
larly large in those stores and groups of stores in which interest 
is large, since interest as well as depreciation is determined largely 
by the investment in the equipment used. In the delivery stores, 
however, depreciation is smaller than in the carry stores although 
interest is larger, because the item depreciation includes merely 
depreciation of store equipment and depreciation of delivery equip- 
ment is included in other expense, while the interest allowed on 
delivery equipment is included with the general interest item. 
TELEPHONE, REPAIRS, INSURANCE, TAXES 
These minor items exhibit slight variations, such as might be ex- 
pected. Telephone expense is higher in delivery stores, where the 
telephone is more used than in carry stores. Repair expense is 
higher in chain stores, since in individual markets repairs are likely 
to be made by the proprietor without making note of labor or ex- 
pense. Insurance expense is higher in large concerns and in chain 
systems, where such matters are likely to be taken care of definitely, 
while the small dealer does not consider it worth while to insure his 
small equipment. Taxes are higher in smaller concerns, since the 
plant and equipment are larger in relation to volume of sales than 
in larger concerns. 
LOSSES AND BAD DEBTS 
Losses from bad debts are approximately twice as large in de- 
livery stores as in carry stores, owing to the fact that the former 
generally extend credit and the latter do not. 
OTHER EXPENSES 
The item of other expense is much larger in the delivery than in 
the carry group because of including in it all delivery expense other 
than wages. This item is comparatively large in the chain stores, 
because these concerns make greater use of bookkeeping forms and 
other office supplies, janitor service, laundry, and other minor ele- 
ments included in this item than the average individual store. 
