aod
520058
po>OF
>
esiAe
f
ped
clossific
pod pik 620040
In
the labor cos
iis maintenance will have
been charged to Payroll.
Bulldings:
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 construction and modification will be shown
under their respective columns,
b.
Bee ee
:
.
Tre
.
Payroll costs will be broken dow to
show military and civilian pay. Payroll
costs should be charged as the work is
performed; that is, the military pay of
‘2 22?-an engineer trigade in construction of
‘35 “Se “ITO” bhappacks would be charted on a monthly
7" "=="
""pasis common to the operation,
“7-7 s>
5.
- ge
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.
(4)--If. existing buildings at the forward
area are to be utilized in the opera“~~ ‘tion, the appraised value of these
Ran
RoR hawia. Zn 7 D7 TSE 7" “““pygidings 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 Build-
ings. 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.
Equipment:
a.
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 capitalized unless
aclassified
20 pir 5200.10
TASK GROUP 7.4
OPRS ORDER NO. 1-53
ANNEX J
.
.
Declassified
pOD DIR 5200.10