D. Works Services (e.g. 
the construction or 
maintenance of build- 
ng, engineering or 
other works). 
BE. 
Professional Services 
rendered. [These 
present great variety 
mcluding, e.g., the 
inspection of cloth, 
actuarial advice, valua- 
tion, the supply of 
telephonists or tele- 
oraphists, testing of 
stores. &c. J. 
(he cost of the labour and mat- 
erials used by the agent Depart- 
ment and/or (if the work is not 
done wholly by departmental 
labour) any contract payments 
made by the agent Department 
in connection with a particular 
job, plus in either case the ac- 
tual out-of-pocket expenses of 
supervision specially engaged 
for it (see also paragraph 7 
nelow) 
Any out-of-pocket expenditure 
incurred in connection with 
the service, e.g., travelling and 
subsistence, salaries of officers 
specially engaged for it, &c. 
But see paragraph 7 below). 
1.—The Question of additions to the Minimum Charge. 
In our enquiry we have met with instances of charges being 
made in respect of such items as 
Inspection. 
Storage and handling. 
Packing material. 
Delivery and postage, 
Fuel, light and water. 
Maintenance of buildings. 
Rent and rates. 
[nsurance. 
Headquarter charges for administration, superannuation, 
ste. 
Depreciation and obsolescence of floating stocks. 
Interest on capital locked up in stocks 
These items are not of course mutually exclusive, and the 
particular way in which they are brought into the cost calcula- 
lion varies as between one Department and another, according 
0 the accounting system of the Department concerned. Thus 
percentage addition for inspection may include items for 
sccommodation, fuel and light, and superannuation, ete., of 
che inspecting establishment. Further, some of the items (e.g., 
headquarter charges) are included by some Departments, but 
excluded altogether bv others.