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