por v —_ eciossitied 10 neu sae. the labor cost for oD pik §200. this maintenance will have been charged to Payroll. 2- Buildings: a. Buildings will include the cost of all buildings and structures chargeable to the operation. The value of payroll, materials and other expenses in the con~ struction and modification will be shown under their respective columns. b. Payroll costs will be broken down to show military and civilian pay. Payroll costs should be charged as the work is performed; that is, the military pay of an engineer trigade in construction of barracks would be charted on 4 monthly basis common to the operation. S- Material will represent the stock list price of materials to be used in the buildings (such as lumber) or may represent the value of buildings purchased (such as prefabs). In such case the amount charged will be the contract price at time of purchase. (1) If existing buildings at the forward area are to be utilized in the opera- tion, the appraised walue of these buildings will be costed to buildings under material on the initial cost report after arrival at the forward area. (2) If building mterials which have been charged to the operations are returned to stock at the conclusion of the operation, the value of these materials will be credited to Buildings. Likewise, if a building is consumed in operation, the entire cost of that building including both payroll and materials would be first credited to Buildings and then charged to consumed in operations. 3 a. ment s Equipment is defined as capital items other than buildings, cost of which is $50.00 or more and which have a normal useful life of one year or more. The cost of equipment will be entered as either payroll, materials, or other costs, For the purpose of this report, ships and aircraft will not be capitalised unless acl ssified TASK GROUP 7.4 OPRS ORDER NO. 1-53 ANNEX J i? a» ‘OR 5200.10 Declassified ood DIR 5200.10