NORMS AND TRENDS IN EXPENSES 123 
Dissimilar as are the amounts spent as taxes, when measured 
in terms of earning assets, they are characterized by well defined 
norms and trends in the years 1910 to 1925. 
(5) Ratios of “All Other” Expenses to Earning Assets 
According to the form of classification of expenses for mem- 
ber banks used in the reports of the Federal Reserve Board, ex- 
penses not comprehended in the classes Salaries and Wages, In- 
terest on Deposits, Interest and Discounts on Borrowed Money, 
and Taxes are called “All Other.” Based on the entire member- 
ship in the System for the period 1919-1923, the average amount 
of such expense for each $1,000 of earning assets was $7.29. The 
lowest average amount for the System as a whole was $6.04 
in 1919; the highest, $7.95 in 1921. For the combined years, 
Dallas spent most, $10.63, and Philadelphia least, $5.93. While 
the amounts vary for the entire System from year to year and for 
the several districts for the combined years 1919-1925, they also 
differ year by year in the individual districts. This fact is shown 
in the detail in Table 80. If the separate years and districts are 
treated as a unit and the amounts distributed in a frequency form 
and graphically illustrated, Chart 30 is secured. 
This chart shows for all member banks that (1) the most com- 
mon amounts fall in the group $6-$7; (2) the amounts range 
TABLE 80 
Ratios oF “ALL OTHER” EXPENSES PER $1,000 OF EARNING ASSETS 
IN ALL MEMBER BANKS, FEDERAL RESERVE SYSTEM, BY 
YEARS AND BY FEDERAL RESERVE DISTRICTS 
FEDERAL RESERVE DISTRICTS 
Average 
All DistricteY 
Boston. . .. 
New York. 
Philadelphi 
Cleveland. . 
Richmond. . 
Atlanta... .. 
Chicago. ... 
St. Louis. ..... . 
Minneapolis. . . eee 
Kansas City...... . ........ 
Dallas..................... 
San Francisco. . . LL 
RATIOS oF Art OTHER EXPEN""S PER 1,000 ~~ FARNING Asc— 
Average 
1919-  1QIQ | 1020 
1023) 
720! 6 064' 
6 cc 
~on 
~ 
rh 
5 ig 
5.27 
5.32 
1.93 
/-13 
2a 
Car 
5.03 
4.69 
5.17 
6.2¢ 
6 ~ 
§ - 
¢ 
# 
5.80 
5.52 
39 
7-15 
-3 
¢ 7 
« ¢ 
{ 29 
{ 65 
€or 
€ 4; 
 & 
5.7¢ 
10. §€ 
0.63 
8 68 
ge 
0.2 
7.74 
S.. 
7.18 
ww & AY 
8.8¢