46 
BULLETIN" 1317, IT. S. DEPARTMENT OF AGRICULTURE 
Table 26. — Volume of operations of chain-More systems furnishing complete 
data regarding operations in meats, 1919 
Classification of systems 
Number 
of 
systems 
Total operations in meats 
Operations in meats of 
branches operating 
throughout entire year 
Number 
of 
stores 
Sales 
Number 
of 
stores 
Sales 
Carry systems in which meats constitute 
90 to 100 per cent of sales _______ 
7 
5 
120 
119 
$12, 232, 541. 74 
5, 036, 118. 05 
102 
86 
$11, 079, 825. 67 
4, 500, 815. 05 
Carry systems in which groceries con- 
stitute a large percentage of sales, the 
accounting records for which are kept 
separate from the meats ! 
12 
3 
239 
27 
17, 268, 659. 79 
1, 874, 704. 31 
188 
27 
15, 580, 640. 72 
1 874 704 31 
Delivery systems (meats 90 to 100 per 
15 
266 
19, 143, 364. 10 
215 
17, 455, 345. 03 
1 In the five systems selling meats in connection with groceries, the total number of stores was 255, in 119 
of which meats were sold. The total sales of groceries in these 255 stores were $15,143,862.61. 
Table 27. — Volume of operations of concerns furnishing data regarding both 
■meats and groceries, 1919 
Operations in meats Operations in groceries 
Type of store and character of data furnished 
Number 
of 
stores 
Net sales 
Number 
of 
stores 
Net sales 
Chain systems furnishing data regarding operating 
expenses in addition to cost of merchandise and 
81 
85 
8 
$4, 050, 628. 62 
1, 618, 900. 07 
3, 239, 160. 28 
221 
108 
8 
$8, 759, 965. 31 
Additional chain systems furnishing data regarding 
cost of merchandise and sales _ 
11,852,218.98 
Individual concerns furnishing data regarding cost 
of merchandise and sales. 
4. 828. 557. 62 
Total of concerns showing retailers margin or 
8, 908, 688. 97 
25, 440, 741. 91 

CLASSIFICATION OF ACCOUNTS 
That the data might be comparable, it was necessary to develop 
and adopt a standard classification of accounts and standard defini- 
tions of the terms to be used. A brief explanation of the classifica- 
tions adopted and terms used is presented, as essential in using the 
information. 
Gross sales of merchandise. — This account embraces all sales of 
merchandise, both cash and credit, including amounts realized for 
fats, bones, hides, containers, and other miscellaneous receipts, the 
sales of groceries and produce in the case of combination stores, and 
all merchandise taken for personal or family use. Where merchan- 
dise for personal use has been neither charged nor paid for. a careful 
estimate is made. 
Net sales. — This account is gross sales less returns and allowances, 
such as return of merchandise or containers and allowance on mer- 
chandise not returned. In the few instances where trading stamps 
were given, their cost was deducted from gross sales as a trade dis- 
