Ufi* CQsi of m4tititiit'^ /^e slor^ in s cond't/ot of rutjintii Kr jjas Cf^e nni» ittmt of ttpttta it ilot cUuificition art Rani. fu*l. Inter f%i on ii>u»»/m»mi Dtfirecntion on frxrurn a»a e^uipmmnl. rvpaira, a portion ofuj*9f dfoiud io --sinttnnnce

LfA* cos^ of iiouM^ m*itAan^)n tkru /Ac processti of tkt biainrss CSt^wd tr)d itlliJici) <yf» IO*'* itmms ofttp%u» mUiii cUm trt. fioti cf U* itUrm* andimjiai, Aavrlnmd, daiirtr^ ofiantlioni. supplimt, Mywioae

Oitt codt/ tk, credit function. <Ji* m*m tAmtatj or egpmt $» it ikii cUsjificthon art oH» coni of account ltd or boaikaaputd, coIk/xn

ntinienAnce itd rfovemenc aown into kuK) smaller pooli

LKpensc <«re cjitn broken, on the diffarenl haaes of-

DiMct3iMoc*iiam.

WmtDt^.

jhtie pools art Chnrocd li. IKt liemi sola-- *

"yiiis poof /a cliar^md to tht ittt on th^ basis of dollars cjf a*ks.

jftii pool on the 6dsis of an cilaiJishtd doJIar mainlen ■ ance etpensrper JolLrcl iJti pro n/rt^d to ittms

iMrtct //lis pool on the t)Jiisaf the ai>0rade muentory inuescme/ir in the /naiYidual item in the drrxcri/ cJtt*artmtnt

Zfhesc pools gre chardecf fo inn>4 On the l>isis of frt^^ncif of mslu

U. S. Department of Commerce, Bureau of Foreign and Domestic Commerce, March, 1934.

SCALE .9

The Commodity Cost Accounting Method Employed in a Survey Made by the Domestic Commerce Division of the U. S. Bureau of Foreign and Domestic Commerce.

1. Flow charts to indicate accounting methods are well known.

2. Similar charts are used to indicate terminology to be applied to certain classifications.