The general expense includes all the items of cost and expense not enumerated in the above departments
 and not chargeable specifically to those departments. Such expenses are: power, light and heat; general
 repairs not chargeable direct to the above departments; yard department; shipping; engineering; store:
keeping ; purchasing ; production or order department; accounting department; inspection; safety and welfare;
 instirance ; taxes; depreciation; pattern department expense not charged direct to specific patterns or
orders; loss on defective castings after shipment; general office expense; advertising; selling; loss on bad
debts ; management salaries; officers’ salaries; traveling expenses; incoming freight not charged to material
accounts or to departments in which materials are used; research; reserve for inventory adiustments; other
operating reserves of a general nature: etc.

CLASSIFICATION OF ACCOUNTS

The following standard classification of cost accounts, based on the cost divisions of the foundry outlined
 above, is recommended for steel foundries:

Melted Metal Department:
METALS: (See Note 1.
Pig iron
Purchased scrap
Own scrap
Ferro manganese

FUEL: (See Note 1)
Fuel oil for furnaces and ladles

Ferro Silicon
Iron ore
Alloys

(Gas for furnaces and ladles

POWER:

For electric melting furnaces

SUPPLIES:
Silica sand
Coal
Ladle brick
Ladle loam
Ganister
Aluminum
Waste
Lubricants
Incandescent lamps
Bar iron and steel

LABOR:
Melters
Helpers
Chargers
Stockers
Drop operators

FURNACE REPAIRS—IABOR: (See Note 2)
Brick masons
Masons’ helpers

Lumber
Nails
Sleeves
Stoppers
Nozzles
Furnace tools
Oxygen
Lime
Chemical laboratory supplies and apparatus
Electrodes for electric furnaces. (It is desir
ble to have a separate account for this
item.)

Chemists =~
Ladlemen
Melting department clerks
Melting foremen
Cranemen

Steel workers
Laborers