Example: he List Price $10.00 Actual Cost S 9,20 Trade Discount 8% Standard export and packing charges are not to be considered in cost of materials and should be watched for and excluded. Those charges are debited to a separate account by the Fiscal Department, RETURNABLE ITEMS: LENE TANKS. (a) REELS, SPOOLS, CARBOYS, OXYGEN AND ACETY- Returnable items which have a direct bearing on mterial costs have had specific handling on this project. Curently carboys and oxygen and acetylene tanks are carried in a returnable account and therefore will not be included in the price of the acid and the gas. (b) Spools and reels, with very few exceptions, must be treated as part of the cost of the wire and cable, Careful analysis of Purchase Orders is required to disclose exceptions. Dd. INFORMATION TO SECURE GREATER ACCURACY: l. Whenever materials or supplies are issued for use and can be identified by a "Purchase Order" number or "Drawing" number, such information is to be shown on the "Issue Slip". This will be of asistance in identifying such material and also in charging it to the proper job, Nomenclature of an item should be made as clear and accurate as possible. Where a stock number, part number or trade name, is available such information is to be shown on "Issue Slip", Purchase Orders mst be carefully perused for description of material indicating Instrumentation and Special Structures designated by locations, drawing numbers, and usage descriptions. These mate- rials will be set up on Kardex Cards indicating their special usage and these cards will be placed in separate Kardex drawers so that they may be referred to readily by interested parties to determine when and where material issues clear inventories. L.: These facilities include the receiving, storing and distribution of oils, greases, gasolines, diesel fuel and other similar items, Most of these items are normally supplied by Naval Supply Center, Pearl Harbor, and thisshould be so designated on the kardex Cards, Up to the present time no prices on these Navy items have been received or been available. Army Issue Slips covering these items should be posted in the same manner as those that are priced, ex- 13-62