B.—The following are typical of the methods of charge. 
ADMIRALTY. 
For stores supplied from stock: — 
From Dockyards and Naval Store Depots and from Victualling 
Depots. 
Rate Book price (representing the average of the latest prices 
charged by contractors, including delivery to store) plus a percentage 
thereon (for overhead charges such as inspection, storage, local 
rates, depreciation of buildings, survey and handling, headquarter 
charges for administration and superannuation, ete.) varying 
according to the class of stores and the yards from which they are 
supplied. = Nothing is included in the percentage for interest on 
capital, depreciation of stocks, headquarter rents or insurance 
except that, as regards insurance, an element in respect of the 
cost of special fire precautions is included. Special rates apply to 
coal and oil fuel. 
from Armament Depots and Factories. 
Vocabulary price (cf. War Office below) equivalent to Rate Book 
price plus a uniform percentage thereon for overheads; plus, in 
the case of Depots abroad, the estimated cost of freight from Eng- 
land. 
For Dockyard services, e.g., repair of ships. 
Direct cost of labour employed (wages staff only) plus a fixed 
percentage thereon to cover establishment charges; direct cost (at 
Rate Book prices) of material expended in connection with work 
done plus the percentage appropriate to stores supplied from stock 
see above). For the use of tugs, motor vehicles, locomotives, etc., 
inclusive rates are charged sufficient to cover the wages and over- 
head charges of the personnel engaged and the fuel consumed; and 
‘most cases, where customers other than Exchequer Departments 
are concerned, scale charges are fixed for the use of Admiralty plant 
and docks, covering, in addition to actual expenditure incurred, 
such further elements as depreciation of plant. interest on capital, ete. 
For Engineering and Works services. 
The same as for Dockyard services. 
For Agency services, e.g., 
Placing of contracts, with incidental inspection. 
For Exchequer Departments, out-of-pocket expenses only (or an 
inclusive fee if the services are extensive); for other customers, a 
fixed percentage on contract price to cover also head office charges 
and any other costs involved. oo . 
Supervision or inspection of work placed by Dominion or Foreign Gov- 
frnments with private contractors. 
A suitable overall fee to cover all expenses. 
Costings work for War Office and other Departments. . 
The pro rata cost of the staff engaged. excluding superannuation 
a other overheads. 
War OFFICE. 
For stores supplied from stock. 
A vocabulary price made up of the price paid to the contractor 
plus a percentage thereon (to cover such costs as inspection, storage, 
and handling, depreciation, insurance, interest on capital, etc.), 
varying according to the class of stores. 
For inspection of goods not passing through Army stores. 
A percentage on value varying with the class of goods in respect 
of the cost of the relative inspection branch (plus an additional 
percentage where handling also is involved, as in the case of warlike 
stores). For woollen and cotton materials a special rate per vard 
ie anbstituted. :