MASTER 
 
 NEGATIVE 
 NO. 95-82402- 1 7 
 
COPYRIGHT STATEMENT 
 
 The copyright law of the United States (Title 17, United States Code) 
 governs the making of photocopies or other reproductions of copyrighted 
 materials including foreign works under certain conditions. In addition, 
 the United States extends protection to foreign works by means of 
 various international conventions, bilateral agreements, and 
 proclamations. 
 
 Under certain conditions specified in the law, libraries and archives are 
 authorized to furnish a photocopy or other reproduction. One of these 
 specified conditions is that the photocopy or reproduction is not to be 
 "used for any purpose other than private study, scholarship, or research." 
 If a user makes a request for, or later uses, a photocopy or reproduction 
 for purposes In excess of "fair use," that user may be liable for copyright 
 infringement. 
 
 The Columbia University Libraries reserve the right to refuse to accept a 
 copying order if, in its judgement, fulfillment of the order would involve 
 violation of the copyright law. 
 
Author: 
 
 American 
 Warehousemen's Assoc 
 
 Title: 
 
 Standardization of basis 
 for rates 
 
 Place: 
 
 Pittsburgh 
 
 Date: 
 
 [1921] 
 
MASTER NEGATIVE # 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 m 
 
 BO It 71 tM 
 
 251.6 
 Am33 
 
 Amor5.can v/arohour>enen*s asnociation. 
 
 Standardization of basis for rates , rex^orted 
 by tho Contra], bureau connittee, Cold otoracc 
 divisiop, American warohousonen'o association. 
 1921. l*ublication and distribution authorized 
 by Genera] coiinitteo of Central bureau, Pitts- 
 burgh, American warehousemen's a3Sociation,cl9.^1 . 
 
 75 p» plana, 2^Jr cm. 
 
 o 
 
 RESTRICTIONS ON USE: 
 
 RLM SIZE: 
 
 35/i^^ 
 
 TECHNICAL MICROFORM DATA 
 
 REDUCTION RATIO: ^4^ IMAGE PLACEMENT: lA MIA^ IB IIB 
 
 ": lAMIA ; 
 
 DATE FILMED 
 TRACKING # : 
 
 . ^[pfrs- 
 
 INITIALS: 
 
 m^ii oSiBi 
 
 FILMED BY PRESERVATION RESOURCES, BETHLEHEM. PA. 
 
s?A 
 
 .^/ 
 
 
 
 .'V^' 
 
 O 
 
 3 
 3 
 
 O 
 
 
 <», 
 
 v 
 
 GJ 
 
 00 
 
 ■tk 
 
 O 
 
 CJl 
 
 OI 
 
 3 
 
 13 
 
 3 
 
 3 
 
 3 
 
 3 
 
 > 
 
 
 a> 
 
 CD 
 
 
 o :> 
 
 S-ro 
 
 0,0 
 
 o ^ 
 
 5,0 
 
 o m 
 
 BCDEF 
 lefghijf- 
 
 DEFG 
 ghijkli 
 
 FGH 
 defg 
 
 GHIJKLMN 
 dmnopqrsti 
 
 3X 
 
 t-'3-?~ 
 
 IJKLMN 
 nopqrsti 
 
 KLMN 
 ijkimn 
 23456 
 
 OPQRS 
 J vwxyz 
 
 OPQR 
 uvwxy 
 
 ^ o o 
 
 TUVW 
 12345 
 
 STUVW 
 Z12345 
 
 RST 
 stuv 
 
 
 $cz 
 
 OOM 
 
 OiX 
 
 X < 
 
 o 
 
 OOM 
 
 N < 
 
 M 
 
 ^: 
 
 ^ 
 
 <«', 
 
 a^i 
 
 
 ^^^. 
 
 ^^^r^ 
 
 %y^ 
 
 A^' 
 
 m 
 
 o 
 
 3 
 
 i 
 
 .<^% 
 ^>^^ 
 
 <:^i^' 
 
 ip 
 
 
 ^^ 
 
 > 
 
 „1u 
 
 a? 
 
 ^«y^ 
 
 a? 
 
 8 
 
 
 f,""i;|?i;|:u 
 I? 15 IS IS 
 
 bv 
 
 S Ig 
 
 
 0» 
 
 2.0 mm 
 
 «aCOfFGHUN.MNOfOIISTUVW«Y/ 
 <lK iHIW ii|tliiiii <JHIn lu»ir M Hl?34567M0 
 
 ABCDEFGHIJKLMNOPQRSTUVWXYZ 
 abcdefghijklmnopqrstuvwxyz 1 234567890 
 
 ABCDEFGHIJKLMNOPQRSTUVWXYZ 
 
 abcdefghiiklmnopqrstuvwxyz 
 
 12345678§0 
 
 ^^o 
 
 %> 
 
 fe 
 
 m 
 
 O 
 
 o 
 
 Tj m "D 
 
 > C CO 
 X TJ ^ 
 
 ^ Ooo 
 "CO 5 
 
 m 
 
 O 
 
 m 
 
 
 ^A. 
 
 2.5 mm 
 
 ABCDEFGHIJKLMNOPQRSTUVWXYZ 
 
 abcdefghijklmnopqrstuvwxyz 
 1234567890 
 
 
 CJl 
 
 3 
 3 
 
 IN) 
 
 b 
 
 3 
 3 
 
 en 
 
 3 
 3 
 
 ai 
 " > 
 
 5-0 
 
 I? 
 -I 
 
 ODIM 
 
 S 
 
 €8 
 
 IS 
 
 li 
 
 «< ai 
 
 IS* CO 
 
 ■*^^ 
 
 OkX 
 
 ^-< 
 
 to 
 o 
 
 > 
 
 CD 
 ai ^ 
 
 A m 
 
 5:3 s 
 
 ^^ O 
 
 2J < 
 ^^ 
 
 >c 
 -< 
 
 ISI 
 
 
 'c-: 
 
 
 4^ 
 
 
 ^^:^ 
 
 /^ 
 
nnnannnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnn 
 
 □ 
 □, 
 nr 
 n 
 
 D 
 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 
 ' n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 □ 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 
 i-\( 
 
 Standardization 
 of Basis for Rates 
 
 nnnnnnnnnnnnnnnn 
 
 n 
 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 n 
 
 nnnnnnnnnnnnnnnn 
 
 CENTRAL BUREAU COMMITTEE 
 
 COLD STORAGE DIVISION 
 
 AMERICAN WAREHOUSEMEN'S ASSOCIATION 
 
 19 2 1 
 
 n 
 n 
 n 
 □ 
 n 
 □ 
 n 
 n 
 
 D 
 
 n 
 n 
 a 
 n 
 n 
 n 
 n 
 □ 
 □ 
 n 
 n 
 n 
 n 
 n 
 n 
 
 n 
 
 nnnnnnnnnnnnnnnnnnnnnnnnnnnnn 
 
 n 
 
 n 
 n 
 
 n 
 n 
 n 
 n 
 n 
 
 n 
 
 D 
 
 n 
 
 n 
 n 
 n 
 
 D 
 
 nnnnnnnnnnn 
 
 HI 
 
Columbia ®mber£(itp 
 
 uitijeCitpof^etDgork 
 
 WN 
 
 LIBRARY 
 
 School of Business 
 
\, 
 
 
 I 
 
 %• J 
 
 I 
 
 y* 
 
 ilP.RAK^ 
 
 SCHOOL OF BUSINT 
 
 STANDARDIZATION 
 
 OF 
 
 BASIS FOR RATES 
 
 Reported by the 
 
 CENTRAL BUREAU COMMITTEE 
 
 COLD STORAGE DIVISION 
 
 AMERICAN WAREHOUSEMEN'S ASSOCIATION 
 
 1921 
 
 Publication and Distribution 
 
 Authorized by 
 
 GENERAL COMMITTEE OF CENTRAL BUREAU 
 
 Copyright 1921 
 
 By 
 
 American Warehousemen's Association 
 
 Office of the General Secretary 
 
 Pittsburg, Pa. 
 
 l!eg'*^'«. ' g!ill!lfe3 iL ^ 
 
r 
 
 s 
 
 «♦ 
 
 
 am 33 
 
 
 'r: I • 
 
 X 
 
 
 CONTENTS 
 
 The Committee ^ 
 
 Acknowledgments • 
 
 Harpham, Barnes, Stevenson & Coe, Inc., Commimication from 7 
 
 W. B. Mason, Chairman of the Committee, Letter of Submittal 9 
 
 Glossary **' 
 
 Standard Warehouse Terms and Conditions 11, 12 
 
 Initial Cost of Standard Cold Storage Warehouse with Estimated Fixed 
 
 Charges and Revenue 13-34 
 
 Refrigeration 35-45 
 
 Summary Storage Analysis of Standard Warehouse ^ 
 
 Classification 47-60 
 
 Handling and Uniform Cost Accounting 61-73 
 
 Index 74' '^ 
 
\ - 
 
 m^mmm 
 
 1 
 
 Standardization of Basis for Rates 
 
 9 • 
 
 
 THE COMMITTEE 
 
 W. B. Mason, Chairman Providence, R. I. 
 
 Merchants Cold Storage & Warehouse Co. 
 
 M. C. CuMMiNGS Chicago, in. 
 
 Formerly, Chicago Cold Storage & Warehouse Co. 
 
 G. H. KiTTREDGE Columbus, Ohk) 
 
 National Ice & Storage Company 
 
 H. C. Lewis New York City 
 
 Merchants Refrigerating Company 
 
 O. C. Mackay ^^^^""^ ^^ 
 
 Boston Terminal Refrigerating Company 
 
 A. V. Mason Pittsburgh. Pa. 
 
 Pittsburgh Terminal Warehouse & Transfer Co. 
 
 NiMMO Old Norfolk, Va. 
 
 Anheuser-Busch Brewing Association 
 
 J. R. Shoemaker Ehnira. N. Y. 
 
 Hygeia Refrigerating Company 
 
 G. H. Stoddard Boston. Mass. 
 
 Quincy Market Cold Storage & Warehouse Co. 
 
 R. H. Switzler St. Louis. Ma 
 
 St. Louis Refrigerating & Cold Storage Co. 
 
41 ^ 
 
 [6] 
 
 American Warehousemen's Association— Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 m 
 
 ACKNOWLEDGMENTS 
 
 In forming conclusion as to what might be considered representative of the average cost of 
 construction and operation of a cold storage warehouse approximating 1,000,000 cu. ft. of 
 available space, much information has been gathered in various parts of the country and it is 
 fitting at this time to express sincere appreciation and thanks for hearty co-operation and 
 valuable assistance rendered. 
 
 W. W. Ahlschlager Chicago, 111. 
 
 Architect 
 
 J. H. Bracken, Secretary Chicago. 111. 
 
 Union Insulating Co. 
 
 R. H. A. Carter, District Manager Boston, Mass. 
 
 Otis Elevator Co. 
 
 W. S. Chase, Superintendent Street Service Boston, Mass. 
 
 Quincy Market Cold Storage and Warehouse Co. 
 
 F. L. Fairbanks, Chief Engineer Boston, Mass. 
 
 Quincy Market Cold Storage and Warehouse Co. 
 
 H.H. Fox, Vice President NewYork,N. Y. 
 
 Turner Construction Company 
 
 I. C. Franklin, Specialist in Storage Washington, D. C. 
 
 Department of Agriculture 
 
 H. C. Gardner, Industrial Engineer Chicago, 111. 
 
 Gardner & Lindberg 
 
 H. M. Haley, Engineer Boston, Mass. 
 
 Edwin C. Lewis Co. 
 
 A. J. Hecker, Mechanical Superintendent St. Louis, Mo. 
 
 St. Louis Refrigerating and Cold Storage Co. 
 
 G. A. HoRNE, Executive Engineer New York, N. Y. 
 
 Merchants Refrigerating Co. 
 
 R. A. Jenckes, Department Manager Providence, R. I. 
 
 General Fire Extinguisher Company 
 
 C. E. Neff Chicago, 111. 
 
 St. Charles Air Line Railroad 
 
 And to the 
 
 Central Bureau Committee 
 
 General Merchandise Division 
 
 American Warehousemen's Association 
 
 Harpham. Barnes. Stevenson & Coe, inc. 
 
 CMAHkCS L. MAHPMAM 
 
 Je«k. M. BAnNca 
 
 MAKHV C. aTCVKNaON 
 
 Oconac A. Bmitm 
 HANltv L. Cos 
 
 Business Economists 
 
 AND 
 
 Production Engineers 
 79 milk street, boston 
 
 May 27. 1921. 
 
 Mr W. B. Mason, Chairman, 
 
 Central Bureau Committee 
 
 Cold Storage Division 
 
 American Warehousemen's Association 
 
 Providence, Rhode Island. 
 
 Dear Sir; . , _^ j v ..u ^t 
 
 In accordance with your request we have examined the sections of your report deahng with umfonn 
 cost accounting and have verified the figures and calculations in connection with the appUcation of this sys- 
 tem to the "Standard Warehouse." . *. u^ 
 
 After careful study of the subject, we have no hesitation in saying that your committee has attacked 
 the problem in a scientific way, utilized up to date accounting methods, and arrived at a logical con- 
 clusion. , , - , ^ 
 
 In the light of our experience in the general storage division we know that every cold storage w^ 
 houseman who adopts the methods outlined in your report wUl be repaid many times over for his eiq^ndi- 
 ture by the increased operating efficiency which he will ultimately obtain. 
 
 Any business concern which bases its selling prices upon adequate /oc/s instead of guess work has a 
 right to the full confidence of its customers as well as the general public. No warehouseman with this 
 uniform system installed in his plant need fear state or national control of the industry, because he has a 
 rec/ basis for justifying every charge. « . 
 
 We cannot refrain from congratulating you upon the results which your tureless efforts have accom- 
 plished. You have made a big stride in the right direction, and a very few years of consistent appUcatKm 
 along these lines will put the Cold Storage business in Class "A," as regards effiaent and mteUigent 
 management 
 
 Very truly yours, 
 
 Harpham, Barnes, Stevenson & Coe, Inc. 
 By J. M. Barnes. 
 JMB/A 
 
Standardization of Basis for Rates 
 
 CT 
 
 To the Ck)ld Storage Division, 
 
 American Warehousemen's Association 
 
 Gentlemen: 
 
 The need of some method by which warehousemen may compute equitable rates for the various 
 services they are called upon to render is conceded, hence the existence of your Committee; and it is that 
 factor of necessity, coupled with the honor of appointment to serve the industry at this time, that has 
 caused them to labor diUgently for eighteen months in search of knowledge upon which to base defensible 
 conclusions. 
 
 It was in the early '80s that the first refrigerating plants were installed in commercial cdd storagies in 
 this country. 
 
 We have now, in pubUc cold storage warehouses, about two hundred skty milUon cubic feet of space. 
 representing an investment at cost figure of approximately ninety-one miUion dollars, or, approximately, 
 one hundred and sixty million dollars in replacement value (June, 1921), all of which has developed within 
 the last forty years. 
 
 During this period of rapid growth the attention of warehousemen has been very largely absorbed in 
 acqmring knowledge for the better preservation of commodities stored, the charge for service rendered 
 being permitted to operate more or less at random, with the inevitable result of injustice in many cases. 
 
 The preservation of food by refrigeration is fundamental to the operation of the wheels of industry 
 and our future welfare now demands that we give serious thought to efficiency in our accounting methods. 
 
 No attempt should be made at imiformity of rates as between different warehousemen. 
 
 In the system outlined the initial investment and expense items have been carefully prepared in 
 order that tliey might be representative of the average cost of construction and operation (during the 
 year 1920) of a warehouse having approximately one million cubic feet of refrigerated space. The figures 
 are illustrative only and every warehouseman who elects to utilize the system must apply his own cost 
 figures and thus determine for himself his desired earning per square foot and set his table accordingly. 
 
 In submitting the report it devolves upon me to state that the responsibiUty of the task undertake 
 has been keenly felt by the members of your Committee. Assumptions made necessary by reason of lack 
 of definite and positive knowledge have been based on a consensus of opinion among its members and the 
 conclusions reached are the results of their years of practical service with the industry in various parts of 
 the coimtry. 
 
 The situation in which we find ourselves today, deserves the attention of every cold storage ware- 
 houseman and if this report serves as a step toward that final analysis containing more definite and accu- 
 rate knowledge of costs, then your Committee will feel well repaid for much valuable time and fin a nci a l 
 support given to its making. 
 
 Respectfully submitted, 
 
 WILLIAM B. MASON. 
 
 CkatTmam. 
 
 Ml 
 
HO] 
 
 American Warehousemen's Association— Cold Storage Division 
 
 GLOSSARY 
 
 Standard Pile is a pile containing the greatest quantity of a commodity that can be practically 
 stored m bulk not exceedmg 7^ feet high or 250 pounds per square foot of floor space occupi^. ^'^^'''^^ 
 
 feet of^fl^o^f * ^^' ^'^ ^^ ^^ quantity of a commodity contained in a standard pile covering 60 square 
 
 w.i.JJ*'^*'' K- Standard Pile is the tiieoretical height of the standard pUe as computed from the gross 
 weight per cubic foot of the commodity in pile. When it is not practical to pile as high as tiiethe^re^^ 
 pomt mdicates, then Uie practical height is substituted. meoreticai 
 
 Floor Load is the weight of a pile of goods per square foot of floor space occupied. 
 
 Index is the number of square feet of floor space occupied by a package in pUe when stored to the 
 maximum practical pile height (not exceeding 7K feet), weight not considered. 
 
 Density is the weight per cubic foot of a commodity. 
 
 Assortment-A lot of goods is said to be in assortment when it consists of more than one mark 
 brand or size, to be stored and accounted for separately. ' 
 
 colu^s dtduaS ^^""^ ""^^"^ ^""^"^ occupiable space. (Refrigerated space wiUi main aisles and 
 
 Gross Space is based on outside measurement of building and includes space occupied by walls. 
 
 Honeycomb is the state or condition of a pile of goods when partial delivery has reduced the number 
 of packages m pile without proportionately reducing floor space occupied. 
 
 B^e Class is computed on not less than a lot unit of one mark, brand or size to be stored and 
 
 Holding Refrigeration means tiie refrigeration necessary to maintain room temperature. 
 Initial Refrigeration means the refrigeration necessary for cooling to room temperature. 
 A Ton of Refrigeration is equivalent to the removal of 288,000 B. T. U. in 24 hours. 
 
 for whi^rch^gh^s^ade ^^^ "^^^^ """^^ ""^ ^^^'^'' ^"^ ''^^''^^'^ "^^^^ ^""^"^^^ ^''^^^^ "" ^"^ operation 
 
 c*,.io^; ^' y-~^*>"^"'"'n Computing Weight means the minimum weight at which a definite size and 
 ^^4 .f ""^^^^ '' computed to establish its classification and quantity rating. If the actual weight 
 exceeds the minimum given the actual weight should govern ^ 
 
 r<* 
 
 Standardization of Basis for Rates 
 
 im 
 
 Standard Warehouse Terms and Conditions 
 
 1. All Goods for Storage shall be deUvered at the warehouse properly marked and packed for 
 handling or shipment, and the storer should furnish at or prior to such delivery written instructions and 
 a manifest showing marks, brands or sizes to be kept and accoimted for separately. 
 
 Unless otherwise instructed in writing goods will be stored in Bulk or in Lots in Freezer or Cooler 
 at the discretion of the warehouse, and will be billed accordingly. 
 
 The word "Lot" as used herein, means a particular lot of goods to which a separate lot number is 
 given when received at the warehouse. Delivery of the whole or any part of such lots shall be made without 
 subsequent sorting, except by special arrangement whereby an extra charge will be made as provided 
 in Section 12. 
 
 Written Orders signed in full and in writing will be required for the delivery of all goods, and 
 reasonable precaution shall be taken that the warehouse may know definitely the goods desired and make 
 proper delivery. Goods must be ordered out by lot numbers, if lot numbers have been assigned. 
 
 2. Unless otherwise specified, Storage Rates cover warehouse space required for one month or 
 fraction thereof, dating from receipt of the first package, and are charged in advance from that date up 
 to but not including the same date in the following month. When the final expiring day falls on Sunday 
 or a Holiday or the day preceding a Sunday or a Holiday, the next business day will be deemed the eiq>ir- 
 ing day. 
 
 When goods in storage are Transferred on the books of the warehouse from one party to another, 
 the storage expiration date will remain the same as if no transfer had been made, but if such transfer 
 involves rehandling of the goods a charge will be made as provided in Section 12. 
 
 When Goods in storage are Ordered Out by car or team a reasonable time shall be given the ware- 
 house to execute the order, and inability to effect delivery before expiring storage dates (including delay 
 in securing cars) shall not prevent assessing the storage charge for another month. 
 
 When rates are quoted by weight they will be computed in Gross Weight, and two thousand (2,000) 
 pounds shall constitute a ton. 
 
 Storage rates do not include Insurance. 
 
 Storage Bills will be rendered monthly, and are then payable. In every case storage charges are 
 due and payable before delivery of the goods. All special charges are due when billed. 
 
 3. Handling Rates include the ordinary labor and duties incidental to receiving and delivering 
 merchandise at warehouse door, but do not include loading or unloading cars or teams. Handling charges 
 will be billed with the storage charge for the first month. 
 
 Gar Unloading includes the use of tracks, platforms, etc., and the labor of unloading to warehouse 
 
 door. The charge will be cents per one hundred (100) poimds. Minimum charge $ 
 
 per car. 
 
 Cars containing Excessive Damage will be subject to a charge for extra labor, as provided in Sectkn 
 
 12. 
 
 Demurrage will not be absorbed by the warehouse, but all possible diligence will be used to unload 
 
 cars promptly. 
 
 4. A charge will be made for goods received and delivered but Not Placed in Storage. 
 charge is in addition to the car unloading charge. 
 
 This 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge scxnewhere else. 
 
112] 
 
 American Warehousemen's Association— Cold Storage Division 
 
 5. Drayage means ordinary cartage of goods and delivery at platform or sidewalk. When delivery 
 IS required m basement or upon upper floors or other inconvenient places, an extra charge will be made. 
 
 6. Shipping means billing, marking, or tagging, and obtaining Bills of Lading. The charge will be 
 cents for each shipment with an additional charge of for each package over ten 
 
 (10) marked or tagged in any one shipment. 
 
 Loading Out Cars includes the use of tracks, platforms, etc., and the labor of loading cars from 
 
 warehouse door. The charge will be cents per hundred pounds. Minimum charge $ 
 
 per car. If a checker is not furnished by the owner or railroad the warehouse shall not be held responsible 
 for load and count. 
 
 A reasonable charge will be made for dunnage and fastenings. 
 
 7. Unless otherwise provided, all commodities are stored on month to month Contracts, and the 
 warehouse has the right to require removal of any goods within thirty (30) days from next storage date. 
 Only such notice as is reasonable or possible under the circumstances is required on perishable or hazardous 
 goods. 
 
 8. Warehousemen's Responsibility for storage and handling is limited to reasonable care and 
 diligence required of them by law. 
 
 9. The Minimum storage and handling Charge per lot will be cents the first month, 
 
 and the mmimum storage on a lot or remaining part of a lot will be cents per month. 
 
 10. Customer's Own Workmen will not be allowed to work on or have access to goods in storage 
 unless accompanied by a regular warehouse employee whose time will be charged as provided in Section 12. 
 The warehouse employee will, if requested, assist in the work to be done. 
 
 Wherever Special Warehouse Space, service or material of any sort is supplied by the warehouse, 
 a reasonable charge will be made therefor. 
 
 11. Freight and other Cash items Advanced for the benefit of a customer are payable on demand, 
 subject to interest charge. 
 
 12. The following charges will be assessed for Extra Labor furnished by the warehouse: 
 
 Common labor cents per horn- 
 Clerical labor cents per hour 
 
 Minimimi charge cents 
 
 Skilled labor will be charged according to the service rendered. 
 
 13. Stock Statements furnished by the customer will be checked with the books of the warehouse 
 without charge. If compiled by the warehouse a charge will be made as provided in Section 12. 
 
 14. When goods are handled in store for Weighing, Sampling, Inspection, or other convenience 
 of the customer, a charge will be made. 
 
 15. The warehouse undertakes to store and deliver goods only in the Original Packages in which 
 they are received. 
 
 16. A charge may be made for making Invoices or Collections for customers. 
 
 17. Revenue Stamps required in the conduct of a customer's account will be charged. 
 
 18. The warehouse will not be responsible for loss or damage occasioned by any misunderstanding 
 of Instructions received By Telephone. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 INITIAL COST 
 
 OF 
 
 STANDARD COLD STORAGE WAREHOUSE 
 
 WITH ESTIMATED 
 
 ^ i' » 
 
 FIXED CHARGES AND REVENUE 
 
 Warehouse Estimates Partially Reported by the 
 
 Sub-Committee of the 
 
 CENTRAL BUREAU COMMITTEE— COLD STORAGE DIVISION 
 
 M. C. Cummings 
 A. V. Mason 
 
 Completed by the General Committee 
 
 REFRIGERATION 
 
 Reported by the Sub-Committee of the 
 CENTRAL BUREAU COMMITTEE— COLD STORAGE DIVISION 
 
 G. H. Stoddard 
 R. H. Switzler 
 
Standardization of Basis for Rates 
 
 w\ 
 
 115J 
 
 SU 
 
 o 
 
 i * 
 
 
y 
 
 Standardization of Basis for Rates 
 
 1171 
 
 -^ V 
 
Standardization of Basis for Rates 
 
 im 
 
 
 '^ 
 
 4^ 
 
 H 
 
 4 
 
 o 
 
 X 
 
 •I ^ 
 
 •I 
 
 < 
 
 •I 
 e 
 
 4 
 
 i 
 
 
 
 f 
 
 
 
 o 
 
 
 
 \9 
 
 3 
 
 o 
 
 
 
 
 
 
 o 
 
 o 
 o 
 
 1^ 
 
 
 
 -5 t 
 
 a « 
 
 o 
 
 1 
 
 i 
 
 Ik 
 « 
 
 •e 
 
 w 
 
 r 
 V 
 
 X 
 
 
 « 
 
 < 
 
 U o ^ 
 
 
 
 ft 
 
 
 • 
 
 
 i 
 
 ''11 
 
 ft 
 
 ; • # i 4 
 
 2 • ! • 
 
 • < J » 
 
 !i 
 
 s • ^ s 
 
 * I ► * 
 
 J 
 i 
 
 4 ^ 
 « # 
 
 ••oo^es 
 
/ 
 
 yi 
 
 Standardization of Basis for Rates 
 
 fai 
 
 J 
 
 w «r 
 
Standardization of Basis for Rates 
 
 1231 
 
 o 
 
 > 
 
 JL 
 
 I 
 
 ( 
 
 o 
 
 — -• . 
 
 ^- 
 
 
 
 1 
 
 * •) 
 
 i. II 
 
 Jl 
 
 1 
 
 \ 
 
 • 
 
 h ' ' 
 
 ■ 
 
 
 
 r 
 
 « 
 
 « 
 
 < 
 
 « 
 
 tt 
 
 
 i 
 
 
 
 
 
 
 
 .1... 
 
 
 ~i 
 
 
 •w~»"l 
 
 '^.•\ b-.6» »-:»T r6-".«t ^-jst r^rfv-Ai' 
 
 
 r 
 
 
 
 
 
 
 
 
 
 
 f 
 
 u 
 
 
 
 
 
 
 
 
 
 
 '4 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 ■ 
 ■ 
 
 i 
 
 T 
 
 J 
 
 I 
 
 VJ 
 
 1 
 
 u 
 
 4 
 
 ■t 
 
 • 
 
 • 
 t 
 
 
 
 
 e 
 
 « _ 
 
 
 ,1-L 
 
 
 
 
 
 
 
 J — if ^ = w 
 
 
 m 
 
 
 i 
 
 
 
 
 
 ^ 
 
 
 
 
 
 
 
 
 
 
 « 
 
 
 
 
 Si 
 
 
 
 
 SI 
 ^3 
 
 o : 
 
 5.- 
 « » 
 
 ci 
 
 < 
 < 
 
 O 
 
 
 t 
 
 u 
 
 < 
 
 i 
 
 • 
 
 X * 
 
 « - 
 
 Jo 
 
 
 
 < 
 
 > 
 
 I 
 
\v 
 
 Standardization of Basis for Rates 
 
 (251 
 
 WAREHOUSE SPECIFICATION 
 
 WAREHOUSE 
 
 Construction 
 Floors 
 
 Dimensions 
 
 Spans 
 
 Floor Load Live 
 
 Clearance 
 
 Dividing Walls 
 
 Corridors 
 
 Elevators 
 
 Freezers 
 Coolers 
 First Floor 
 
 Platforms 
 
 Tracks 
 Sprinklers 
 Insulation 
 Power House 
 Piping 
 
 Reinforced Concrete. 
 
 Eight Stories (no basement). 
 
 Alternative Seven Stories (with basement). 
 
 Outside 200' X 110' X 90'11" = 2.000,167 cu. ft. 
 
 176,000 sq. ft. 
 
 Longitudinal, 16'5". Cross, 17'10". 
 
 250 pounds per sq. ft 
 
 First Floor, 13'6". All other floors, lO'O". 
 
 12" Brick or 8" Concrete with one OMnmimicating door, on each floor. (In 
 of 5" Tile dividing walls shown on plan). 
 
 2nd to 8th Floors inclusive 198' x 8'9" on two sides, occupied by elevators, stairway 
 and inspection room. 
 
 Six, double gates, electric control, 100 ft. per minute speed, 9 x 13 cage, 2}4 ton 
 capacity. (Fire doors at elevators in lieu of vestibules shown on plan). 
 
 7th and 8th Floors. 
 
 6th, 5th, 4th, 3d, 2d and one section on 1st depressed. 
 
 X Cooler. 
 
 yi Office, Candling and Supply Rooms. 
 
 2/4 Shipping and Receiving Rooms. 
 
 Concrete Serving Wagons 255' x 10' suspended concrete awning 200' x lO'. 
 Concrete Serving Track No. 1. 255' x 10' suspended concrete awning 200' x 10'. 
 Concrete Serving Tracks No. 1 and 2. 255' x 8' upright concrete awning 255' x 8'. 
 
 Two each 255' long — total capacity 12 cars. 
 
 Dry Pipe. 
 
 Compressed Cork. 
 
 Not Included. 
 
 Complete (exclusive of power house). 
 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 ■■ 
 
[26] 
 
 Capacity: 
 
 American Warehousemen's Association— Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 1271 
 
 Including Columns 
 
 Sq. Ft. 
 
 20 Coolers 48'11" x 89' x lO'O" 87 071 
 
 1 Cooler 48'11" x 89' x 13'6" .* ' ' 4*354 
 
 21 Coolers gj ^95 
 
 8 Freezers 48'10" x 88'8" x lO'O" '. . 34,'634 
 
 Cu.Ft. 
 870,717 
 58,773 
 
 Excluding Columns 
 Sq. Ft. Cu. Ft 
 
 85.728 857,277 
 
 4.294 59,970 
 
 29 Rooms refrigerated 126,059 
 
 929,490 
 346,340 
 
 1,275,830 
 
 90,022 
 34,158 
 
 124,180 
 
 Office 
 
 Vault 
 
 Toilets 
 
 Lockers 
 
 Rest Room 
 
 Inspection Room 
 
 3,360 
 
 45,400 
 
 Candling Rooms ( 
 Supply Room i 
 
 Receiving and Delivering Room 
 
 Stairs 
 Vestibules 
 Elevators 
 Inspection 
 
 Insulation 
 
 Floors 
 
 WaUs 
 
 1,150 
 11,500 
 
 25.060 
 
 15,530 
 155,300 
 
 250,600 
 
 I 
 
 (Lateral) 
 
 8,871 
 
 Total 
 
 176,000 
 
 257,507 
 
 2,000,167 
 
 28 Aisles in Refrigerated Rooms 5' x 89' x lO'O" 
 1 Aisle " " R' v«Q/^ iQ/«// 
 
 5' x 89' X i3'6" '.;■.".■.'. ; ; ; ; ; ; ; ; *.■.;;;;; I 
 
 Net Available Storage Space 
 
 SQUARE FOOT ANALYSIS (Excluding Columns) 
 
 «- ^ , Refrig. Space Aisles 
 
 ^l^^^ 90,022 9,345 
 
 ^P'^rs 34158 glgg^j 
 
 '^^^^ 124,180 12,905 
 
 124,180 
 
 12,905 
 111,275 
 
 Net available 
 80,677 
 30,598 
 
 111.275 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere ^i ^ 
 
 917,247 
 341,580 
 
 1,258.827 
 
 1,258,827 
 
 130,608 
 1,128,219 
 
 50% of 
 Net available 
 
 40,338.5 
 15,299 
 
 55,637.5 
 
 March 30. 1920. 
 
 Mr. M. C. Cummings, Chairman, 
 
 Investment and Fixed Charge Sub-Committee, 
 
 Of the Central Bureau of the Cold Storage Sub-Division, 
 
 American Warehousemen's Association. 
 
 Dear Sir: 
 
 We have carefully considered the insulation for the standard cold storage warehouse building whidi 
 you are preparing. 
 
 INSULATING MATERIAL 
 
 There is no question in our minds about the insulating material— it should be Nonpareil Pure Cock- 
 board, or equal. This is the only insulating material which has all the high insulating qualities necessary 
 and which has stood the test of years. 
 
 THICKNESS OF INSULATION 
 
 Coolers. 
 
 End Walls: 5 inches of corkboard m two layers, one 2 inch and one 3 inch thickness. 
 
 Curtain Walls: (dividing the cooler space from the elevator landings and vestibules) 4 inches of 
 corkboard in two layers of 2 inch thickness. 
 
 Vestibule Walls: to be insulated with one layer of 3 inch corkboard. 
 
 Floors: second story floor separating the coolers from the shipping floor, 4 inches of corkbcrard in 
 two layers of 2 inch thickness. 
 
 Columns: in coolers on the second story shall be insulated with one layer of 3 inch corkboard. 
 
 Freezers. 
 
 End Walls: 7 inches of corkboard in three layers, one layer of 3 inch and two layers of 2 inch thick- 
 ness. 
 
 Curtain Walls: Curtain walls shall be insulated with 6 inches of corkboard in two layers of 3 inch 
 thickness. 
 
 Vestibule Walls: Walls of the vestibule on the freezer floors (7th and 8th story) shall be insulated 
 with 4 inches of corkboard in two layers of 2 inch thickness. 
 
 Floor: The floor of the 7th floor to be insulated with 6 inches of corkboard in two layers of 3 inch 
 thickness. 
 
 Columns: in freezers shall be insulated with 4 inches of corkboard in two layers of 2 inch thickness. 
 
 Roof: The roof to be insulated with 8 inches of corkboard in three layers, two 3 inch and one 2 inch 
 thickness. 
 
 Every service rendered should be remunerative to the warehouse. To give anything fw nothing 
 
 necessitates an overcharge somewhere else. 
 
 I ■ I ^m^ m ^ ' 
 
[28] 
 
 I 
 
 Walls: 
 
 American Warehousemen's Association-Cold Storage Division 
 METHOD OF APPLICATION 
 
 Mor|tnS?^S,I^T„t^^„f^^S atnT'^.'" ^^ ^" "^ "^ ""^^^ ^e-t 
 Uien be erected against the first in a >^'' ^PoS^,^ "^^l, ^ ^"'^ ""^ <>' corkboard shall 
 first w,th hardwood skewers. All joints inthe J^C^^T, ,1^^.^'^ additionally secured to the 
 the first course and aU joints shal be madeUslh^ T^T ^i^ ^"^^^ "^^ "^^^^^ to aU joints in 
 then be applied as an interior surfa^. ^ ^'^ ^^'^'"'^ ^°^^ Cement Plaster fimsh sh^ 
 
 FlooRS AND Roof: 
 
 ^^ S;SSK:^r^,^^ -f^> be ..^down in hot asphalt and mopped with hot 
 be flooded w,th hot asphalt, approximately vZf^LTth^^ p "PPer surface of the insulation shall 
 be laid directly on the asphalt flooded ins Nation Any ^^n. «. J ""^ "?*? ^ *" "^^"^ ^<^ *all 
 insulation. ""'"°"- ^ny roofing surface may be laid directly on top of the 
 
 Columns: 
 
 COST OF INSULATION 
 
 ^bor-Bncklayers, Plasterers and Carpente:SS> Sa^ af S, P?""^ I "^1 '°°'' ^°<^ ^''^ ^'^"e*^ 
 On this basis the cost is One HundredThirtv Mini ^^ted at $1.25 per hour, the present wage scale 
 
 19 cents per board foot complete. ^ ^"^ ^'^'^'^ '^"^ ($139,000.00). or approximS 
 
 ^h^figures also include the furmshing and erecting of 174 standard insulated cold storage and 
 Cold Storage and Freezer Doors; 
 
 cool^^^rsTr'^SeSt^rhi^SrSblr^^^^^^ -"^"'^ '-ated 
 
 for aU opemngs shown in freezers and vestibij^ tteeof '^''^** ^"'^^ '"*«^ doors 
 
 ADDENDA 
 
 with^: '^" £%trenl'^^^^^^^^ ^ase^ent. If the buildin. is desi^^ 
 
 Thousand Dollars ($15,000.00) additbrS ^ ^ ^''"'"'^^' ^^ ^"^^^^^0" will cost Fif^n 
 
 Very truly yours, 
 
 UNION INSULATING COMPANY, 
 
 (Signed) J. H. Bracken, 
 
 Secretary. 
 
 Every service rendered should be remuneraUve to the warehou<«. t. • T 
 
 necessitates an overcC ^^^J^^^'eJ' "^^ "'^'"* ^" "^'^"« 
 
 f 
 
 ■ 
 
 T 
 
 o 
 
 Standardization of Basis for Rates 
 
 129] 
 
 W. B. Mason, Chairman, 
 
 Central Bureau, Cold Storage Sub-Division, 
 
 American Warehousemen's Association, 
 
 Care of Merchants Cold Storage & Warehouse Co., 
 
 Providence, R. I. 
 
 Dear Sir: 
 
 Complying with your request to add to this Committee's Report filed with you April 29. 1920, a 
 separation of the investment occasioned from designing a certain portion of the Standard Warehouse as a 
 freezer, beg to submit the following: 
 
 B. M. Ft 
 
 Coridxxird Amoont 
 
 Changing 44 Freezer Doors to Cooler Doors at $18 per door $ 792.00 
 
 Omitting Insulation on columns, 7th story $ 12,000.00 2,480.00 
 
 Omitting Insulation on floor, 7th story 100.000.00 15,147.00 
 
 Reducing Insulation on roof to 6 inches 32.000.00 4,3io.00 
 
 Reducing Insulation on end walls, 7th and 8th story to 5" 8,000.00 1.040.00 
 
 Reducing Insulation on side walls, 7th and 8th story to 4" 19.000.00 2,470.00 
 
 Reducing Insulation on vestibules, 7th and 8th story to 3" 9,000.00 1.170.00 
 
 $180,000.00 $27,474.00 
 
 Reduction of concrete floor. 7th story from 15 to 3c per sq. ft $2,078.00 
 
 Less 8% (Architect's Conmiission. Taxes and Insurance) 166.00 1,912.00 
 
 Investment, figured in report, occasioned from designing 7th and 8th 
 
 stories as freezers instead of coolers $29 , 38600 
 
 Respectfully submitted, 
 
 INVESTMENT AND FIXED CHARGES SUB-COMMITTEE 
 
 (Signed) M. C. Cummings, C h a irm a n . 
 
 May 17, 1920. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 infti I i"iiiTiiiMiiiii ■"'iimrm iiniiiwifini^n 
 
Mil 
 
 I 
 
 130] A merican Warehousemen's Association-<^id Storage D ivision 
 
 INITIAL COST OF PLANT 
 
 (Exclusive of Power House) 
 
 Year 1920 
 See Specifications, Page 2$ 
 
 Wareliouse 200 x 110 = 22,000 so ft ^"^^^ 
 Interest and taxes during construitioii 12 m^ths 1192, »88.000 
 
 Car Service 255 X 45 = 11,475 so ft ^^° -^ '^'^ 
 
 Interest and taxes during constniction ii montte'. ■.::::.•;:::; | 9^ '*4'^ 
 
 NoiE-Land computed at 50 cents per floor foot of warehouse space. " "^ ^'^ 
 
 "^"^^^fcnt la^fr^^-" wS^,';Lusive of 
 Interest, taxes and insurance during" construction. 6 monihs';. •;:;;.•. -.1 9% ^^ ^^ 
 
 EQUIPMENT 
 Storage, ^^ Cooler Temperature) 
 
 ;iSS5?, '"^^^^^^T^i^J^^^^^^ ■ . . ® 94c S118.495 
 Brme^p,gmg (galvanized pipe and fndS'.^^^ ^"fesso ® '*^^» ^'''^ ^24.271 
 
 Interest, taxes and insuiince during' construction 'i 'r^r.^i\.: f • ^^^ 128.858 
 
 Sprinklers (including tank) . . _ construction, 3 months @ 9^^^ g'j^^ ^3^ 
 
 interest, taxes and insurance during construction " -^ m;.;.;*.; ^ ^ 40,000 
 
 Miscellaneous storage fixtures construction, 3 months @ 9^% 975 40 975 
 
 ^ , , 1.000 i;ooo 
 
 Cooler storage equipment 
 
 r^^^ . $298,244 
 
 Car Service, . 
 
 Railroad tracks 
 
 Car platforms and awnings $ 7,000 
 
 19,000 
 
 Interest, taxes and insurance during construction, 6 months ©9^9^ ^^ 
 
 Handling, • • ® yK% 1,267 27,267 
 
 Elevators 
 
 Warehouse wiring 54,000 
 
 Trucks, scales, tools, time clocks' etc 22,000 
 
 5,000 
 
 Interest, taxes and insurance during construction, 3 months @ 9^% ^^ 82 974 
 
 Office Equipment MISCELLANEOUS 
 
 (>ganization and Charter ... 5 OOo 
 
 Worlong^^^tal, \Z 
 
 HandUng ' ; $75,000 
 
 Car Service 15,000 
 
 ^,. ,^ ., 2,000 92,000 
 
 U^stimated capital (cooler equipped) 
 
 ■ . $1,318,593 
 
 Every service rendered should be remunerative to the warehouse. To give anythimr for „n.K- 
 
 necessitates an overcharge somewhere else "^ ^ ^"^ "°'*""« 
 
 Standardization of Basis for Rates 
 
 (311 
 
 MODIFICATION— Additional Investment 
 Standard Warehouse, freezer equipment 
 
 Insulation 34,634 sq. ft. refrigerated space (including columns) @ 86c 
 
 Interest, taxes and insurance during construction, 6 months @ 9K% 
 
 Brine piping (galvanized) 346.340cu. ft @ 055 
 
 Interest, taxes and insurance during construction, 3 months % 9K% 
 
 Estimated additional investment 
 
 Additional working capital . . .* 
 
 $29,785 
 
 
 1,452 
 
 $31,237 
 
 19,048 
 
 
 464 
 
 19,512 
 
 $5a749 
 $10,000 
 
 \y ^> 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhat else. 
 
i^F^ 
 
 [32] 
 
 I 
 
 American Warehousemen's Assodation-Cold Storage Division 
 
 ESTIMATED STORAGE EXPENSE-Cooler Service 
 
 (Exclusive of Refrigeration) 
 Year 1920 
 
 126,059 sq. ft. cooler space, including columns 
 (111»275 sq. ft. net available) 
 
 1. Interest on Investment in 
 
 Land 
 
 Storage Building .!........ ^ 96,360 
 
 Storage Equipment 664,488 
 
 Organization and Charter 298,244 
 
 2,000 
 
 1.061,092 @7% 
 2. Depreciation and Obsolescence on 
 
 Storage Building . 
 
 . , . 664,488 @3% 
 
 Insulation 
 
 Brine Piping and Pans 124,271 
 
 Sprinklers 131,998 
 
 Miscellaneous Fixtures 40,975 
 
 1,000 
 
 298,244 @5% 
 
 3. Fire Insurance on 
 
 Storage Building 
 
 Storage Equipment 664,488 
 
 298,244 
 
 962,732 @ 1/10 of 1% 
 
 4. Taxes on Item No. 1 
 
 5. Repairson 1.061,092 @2>^% 
 
 Storage Building . 
 
 Storage Equipment 664,488 @1% 
 
 6. watchmanandwatchsupervision.'.'.'. *.'.■.'.;;;;;;;;;;; ■ ^'^ ®^^^ 
 
 7. Advertising 
 
 8. 35% of Administrative Expense .<c«nnnn. 
 
 9. Interest on Working Capital (*W,UCX)) 
 
 10. MiscellaneousStorageExpense... ."..'..'■.'.■.'.'■;;;;;■' ^^^^ ®^^^ 
 
 Total Cooler Storage Expense 
 
 $74,276 
 
 19,934 
 
 14,912 
 
 962 
 
 26,527 
 
 6,644 
 8,947 
 
 2,500 
 
 1.000 
 
 21,000 
 
 5,250 
 
 3,048 
 
 $185,000 
 
 Every service rendered should be remunerative to the warehouse. Tori 
 
 .««w..««wvc lo tne warenouse. To give anything for nnfhm* 
 
 necessitates an overcharge somewhere else. ^^^^ ^<» nothmg 
 
 r> 
 
 S^ 
 
 Standardization of Basis for Rates 
 
 [33J 
 
 ANALYSIS 
 (Exclusive of Refrigeration) 
 
 COOLER SERVICE 
 
 Cents per sq. it 
 Per year Per month 
 
 Cooler Storage Expense $185,000 -^ 55,637 sq. ft. = 
 
 (50% of net available) 
 
 Profit on Investment: 
 
 Land and Buildings $1,061,092 
 
 (Cooler equipped) 
 Working Capital. . . . 75.000 
 
 332.51 
 
 27.71 
 
 $1,136,092 @ 10% = $113,609* 
 
 Storage Expense .... $185,000 
 Profit on Investment 113,609 
 
 Necessary Storage Income $298,609 -^ 55,637 sq. ft. « 
 
 536.71 
 
 44.72 
 
 Expense items not included in estimate. Income not included in estimate. 
 
 Bailee's responsibility and risk Short periods of storage. 
 
 Loss and damage on goods 
 
 Bad debts 
 
 Maintenance of private highways 
 
 Federal Taxes to be deducted from this amount. 
 
 Note— 50% of net available storage space is assimied to represent the average occupancy for> period of 
 years. In considering this item the honeycomb of the house must be taken into account. 
 
 Every service rendered should be remtmerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge sc»newhere else. 
 
134] 
 
 \ 
 
 American Warehousemen's Association-^Id Storage Division 
 
 MODIFICATION, APPLICABLE TO COOLER SERVICE 
 
 FOR FREEZER SERVICE 
 
 (Exclusive of Refrigeration) 
 
 34,634 sq. ft. freezer space including columns 
 
 (30,598 sq. ft. net available) 
 
 m 
 
 1. Interest on Additional Equipment 
 Insulation. .. 
 
 Brine Piping $31,237 
 
 19,512 
 
 2. Depreciation and Obsolescence on Item No. 1. . . !2'^^^ ® V^ 
 
 ^. Fire Insurance on Item No. 1 50,749 @ 5% 
 
 4. Taxes on Item No. 1 50,749 @ 1/10 of 1% 
 
 5. Repairs on Item No. 1 ^0,749 @2K% 
 
 6. Interest on Additional Working CaDital ^'^^^ ® ^^« 
 
 7. Miscellaneous Additional Rvrv^nc. 1^,000 @ 7% 
 
 Additional Expense 
 Total Additional Expense 
 
 $3,552 
 
 2,537 
 
 50 
 
 1,268 
 
 1,522 
 
 700 
 
 371 
 
 ANALYSIS 
 (Exclusive of Refrigeration) 
 
 $10,000 
 
 Additional for 
 FREEZER SERVICE 
 Cents per sq. ft. 
 Per year Per month 
 
 65.36 
 
 5.45 
 
 Additional Expense $10,000 -^ 15.299 sq. ft. = 
 
 (50% of net available) 
 Profit on Additional Investment: 
 
 Equipment $50,749 
 
 Working capital. . . . 10,000 
 
 $60,749 @ 10% = $6,075* 
 
 Additional Expense «in nnn 
 
 Profit on Additional Investment .■.'.■.;.;;.■.;. g^ 
 
 Necessary AdditionalStoragelncome 7^1^75 . 15,299 sq. ft. = 
 
 (50% of net available) 
 
 ♦ Federal taxes to be deducted from this amount 
 
 105.07 8.76 
 
 Every service rendered should be remunerative to the warehouse To«riv., .u- r 
 
 necessitates an overcharge s^":whe" J' ""'' ^^'^ '"^ "^^»^"« 
 
 Standardization of Basis for Rates 
 
 I. 
 
 ^ o m 
 
 i 
 
 I 
 
 i 
 
 n 
 
 i 
 
 4\ 
 
 psi 
 
I 
 
 1 
 
 I 
 
 Standardization of Basis for Rates 
 
 [371 
 
 INITIAL COST OF POWER HOUSE — Steam Driven Compressors 
 
 Year 1920 
 
 LAND 
 
 55X 120 = 6,600 sq. ft @ $400 
 
 Interest and taxes during construction, 12 months @ 9}4% 
 
 BUILDING 
 
 Power House (exclusive of equipment) including Coal Bunker: 
 
 55 X 110 = 6,050 sq. ft @ $6. 00 
 
 Chimney, 60" x 100' 
 
 Engineering and Supervision @ 6% 
 
 Interest, taxes and insurance during construction, 6 months @ 9^% 
 
 Refrigerating Machines — 3=75 ton 
 Brine Coolers— 3-100 ton 
 Condensers (Atmospheric) 
 
 Generator Sels 3-75 K. W 
 
 Panels 
 
 EQUIPMENT 
 
 Brine Pumps (3) 
 
 Water Pumps (2) 
 
 Duplex Steam Pump 
 
 Boilers (3-150 HP=R. T.) . . 
 
 Breeching and Flue 
 
 Open Heater 
 
 Injector 
 
 Main Exhaust Head 
 
 Piping 
 
 Pipe Covering (Steam) 
 
 Insulating Cooler Room 
 
 Insulating Gas Suction 
 
 Air Compressor 
 
 Lubricating System 
 
 Coal Scale 
 
 Foundations 
 
 Miscellaneous Machinery . . . 
 Electric Lights and Wiring . . 
 Sprinkler System (if desired) 
 
 Engineering— 6% on $136,350 . . 
 
 Tools and Instruments 
 
 Lockers and Toilets 
 
 Miscellaneous Small Equipment 
 
 Interest, taxes, insurance during construction, 3 months @ 9^% on 
 $148.931 
 
 Ammonia — 4,5(X) lbs. @ 36c 
 Calcium— 40 tons @ $35 . . . 
 
 $26,400 
 2,508 
 
 $36,300 
 5,000 
 2,478 
 
 43,778 
 2,134 
 
 $80,000 
 
 12,000 
 
 1,000 
 
 3,600 
 
 2,400 
 
 250 
 
 10,350 
 
 1,000 
 
 1,000 
 
 50 
 
 100 
 
 10,000 
 
 1,000 
 
 2,500 
 
 500 
 
 500 
 
 250 
 
 250 
 
 5,000 
 
 3,250 
 
 350 
 
 1,000 
 
 $136,350 
 
 8,181 
 
 2,600 
 
 1,000 
 
 800 
 
 $148,931 
 
 3,630 
 
 1,620 
 1,400 
 
 $28,908 
 
 45.912 
 
 152.561 
 
 3.020 
 $230,401 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. . 
 
 lii 
 
■ f • : ! -> ' 
 
 j*«^ 
 
 BBff--9«iJ*W 
 
 [38] 
 
 American Warehousemen's Association— Cold Storage EHvision 
 
 Standardization of Basis for Rates 
 
 P91 
 
 \ 
 
 
 I 
 
 ESTIMATED POWER HOUSE EXPENSE — Steam Driven Compressors 
 
 Year 1920 
 
 1. Interest on Investment in 
 
 Land $28,908 
 
 Building and Chinmey 45,912 
 
 Equipment 155,581 
 
 o TV. • *• ^ r^K 1 ® 7^^ 230,401 
 
 2. Depreciation and Obsolescence on 
 
 Building and Chimney 3% 45,912 
 
 Equipment 10% 152,561 
 
 3. Fire Insurance on 
 
 Building and Chimney 45,912 
 
 Equipment 155,581 
 
 . T- ur. T ^/^^^^ 1^^ 201,493 
 
 4. Liabmty Insurance 
 
 Including Public $2.28 per $100 
 
 5. Taxes on Item No. 1 2K% 
 
 6. Repairs on Item No. 2 
 
 Building and Chimney 2>^% 45,912 
 
 Equipment 6% 152,561 
 
 7. Labor— Appendix C 
 
 8. Steam, Water, Ashes— Appendix A-B, 24,383,513 lbs. 
 
 @ 81c per 1,000 lbs 
 
 9. Water — Miscellaneous Use 
 
 10. Ammonia— $162 Brine 5%— $70 
 
 11. Oil and Waste 
 
 12. Miscellaneous Supplies and Expense 
 
 Stationery, $75; Telephone, $108; Miscellaneous, $250 
 
 13. Administrative Expense 5% 60,000 
 
 $1,377 
 15,256 
 
 1,148 
 9,154 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else 
 
 $16,128 
 
 16,633 
 
 201 
 
 351 
 5,760 
 
 10,302 
 15,402 
 
 19.751 
 
 150 
 232 
 690 
 
 433 
 3.000 
 
 $89,033 
 
 ' l> 
 
 APPENDIX A 
 Steam consimiption in pounds per year 
 
 Miscellaneous 
 
 Chargeable to 
 
 Stocage HancBmg 
 
 Compressors 18,131,000 
 
 Brine Pumps 1.452,800 
 
 Condensor Pumps 622.100 
 
 Lighting Warehouse. Office and Car Service. See Appendix F 1,350,000 
 
 Operating Elevators 2.417.400 
 
 20,205,900 3,767,400 
 
 BoUer Feed Pump 241,463 
 
 Lighting Power House 168,750 
 
 410,213 
 
 20.205,900 = 84.29% 
 3,767,400 = 15.71% 
 
 23,973,300 = 100. % 
 
 84.29% of 410,213 345,769 
 
 15.71% Df 410,213 64.444 
 
 Total to Storage 20,551,669 = 84.29% 
 
 Total to Handling 3,831,844 = 15.71% 
 
 Total consumption 24,383,513 = 100% 
 Actual steam to Generators per K. W. H. at switchboard 37>^ lbs. 
 
 APPENDIX B 
 Cost of Steam per 1,000 pounds 
 
 2,000 lbs. Coal at $14.00 
 9 lbs. of Steam per 1 lb. of Coal. 
 18,000 lbs. of Steam 
 18,000 lbs. of Water 
 288 cu. ft. of Water 
 Miscellaneous— Blowing off. Waste, etc. 
 
 Holl% = 90 lbs. 
 Available for use 17,910 lbs. Steam 
 
 COST 
 
 Coal 14.00 
 
 Water— 288 cu. ft. @ 13.86c per 100 cu. ft 40 
 
 Carting Ashes 11 
 
 14.51 
 14.51 -^ 17,910 = 81 cents per 1,000 lbs. of steam. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necesatates an overcharge scxnewhere else. . 
 
 ■i 
 
■■I 
 
 1401 
 
 American Warehousemen's Association— Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 141) 
 
 I 
 
 4 
 
 
 ll 
 
 APPENDIX C 
 
 Yearly Pay-RoU 
 
 Chief Engineer jMOOOOn 
 
 3 Engineers @ $37.00 per week ^'770^ 
 
 3 Firemen @ $28.00 per week iJ^nn 
 
 1 Spare Fireman and Helper @ $25.00 1 '^m 
 
 1 Machinist @ $37.00— >^ time— P. H. ) i,»5w.uu 
 
 >^ time Warehouse j 962.00 
 
 $15,402.00 
 
 APPENDIX D 
 
 Refrigeration required 
 
 Cubic feet of space per ton of refrigeration: 
 
 Minimum Average 
 
 ^^oolers 24,000 48,000 
 
 Freezers 8,000 16,000 
 
 Ratio cooler to freezer 3 to 1. 
 
 See remarks page 45 
 
 Cubic feet of space inside the rooms: 
 
 21 Coolers (including columns) 929,490 
 
 8 Freezers (including columns) 346,340 
 
 See Specification page 26 
 
 Refrigeration required: 
 Maximum for 24 hours, 82 tons 
 Average for 24 hours, 41 tons 
 Yearly consumption, 14,965 tons 
 
 Percent 
 January ^^ 
 
 ff^^f^ y.y.'.'y.y.'.'.y. am 
 
 ^^f^ 5.74 
 
 ^p"^ 6.10 
 
 ^^y 9.13 
 
 J^ 10.83 
 
 {^y- 12.32 
 
 August 2 J gg 
 
 September ................[ 10 54 
 
 October g'gc 
 
 November y'o^ 
 
 December gVj 
 
 Total for year lOo" 
 
 Tons per month 
 
 732 
 
 652 
 
 859 
 
 913 
 1,367 
 1,621 
 1,844 
 1,740 
 1,577 
 1,489 
 1,188 
 
 983 
 
 14,965 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 APPENDIX E 
 Apportionment of Investment 
 
 Storage, 
 
 Refrigerating Machines $80,000 
 
 Brine Pumps 3,600 
 
 Water Pumps 2,400 
 
 Insulating Cooler Room 2,500 
 
 Insulating Gas Suction 500 
 
 Air Compressor ^^ 
 
 Machinery Foundations 5,000 
 
 Ammonia h620 
 
 Calcium ^^^^ 
 
 Handling, 
 
 Generator Sets 12,000 
 
 Panels ^'QQQ 
 
 Miscellaneous Investment 
 
 Total investment 
 
 Miscellaneous, apportioned in ratio of investment 
 
 Storage $97,520 88.24% of $119,881 $105,783 
 
 HandUng 13,000 11.76% of 119,881 14,098 
 
 $110,520 100. % $119,881 
 
 SUMMARY 
 Storage, 
 
 Direct Charge $97,520 
 
 Miscellaneous Investment Portion 105,783 
 
 Total 
 Handling, 
 
 Direct Charge 13,000 
 
 Miscellaneous Investment Portion 14,098 
 
 Total 
 Total investment 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 $97,520 
 
 13,000 
 
 119,881 
 
 $23a401 
 
 $203,303 
 
I 
 
 I 
 
 [42] 
 
 American Warehousemen's Association— Cold Storage Division 
 
 APPENDIX F 
 g^Q Apportionment of Expense 
 
 Brine, $70; Ammonia, $162 
 
 Apportioned in ratio of investment 
 
 See Appendix E 
 
 Interest on Investment «i 6 log 
 
 Depreciation 16 633 
 
 Fire Insurance '2qi 
 
 Taxes on Land, Building and Equipment 5 jarx 
 
 Repairs :::::::::::::::;: 10:302 
 
 Storage 88.24% of $49,024 = $43,259 
 Handling 11.76% of $49,024 = 5,765 
 
 $49,024 
 
 Apportioned in ratio of steam consumption 
 
 See Appendix A 
 
 Liability Insurance c 35j 
 
 Labor 15 402 
 
 Steam, Water and Ashes 19751 
 
 Water, (miscellaneous use) 'i ca 
 
 Oil and Waste g2o 
 
 Stationery, $75; Telephone, $108; Miscellaneous, $250 433 
 
 Admimstrative Expense 3 000 
 
 Total expense 
 
 Storage 84.29% of $39,777 = $33,528 
 Handling 15.71% of 39,777= 6,249 
 
 $39,777 
 
 SUMMARY 
 
 Storage, 
 
 Direct Charge 
 
 Investment Ratio Portion 
 
 Steam Ratio Portion 
 
 Handling, 
 
 Investment Ratio Portion 
 
 Steam Ratio Portion 
 
 Less office lighting 517Q 
 
 Car service lighting 50 
 
 Administrative (office lighting) 
 
 Administrative (office heating, exhaust steam) 
 
 Car Service (lighting car platforms) 
 
 Total expense 
 
 $ 232 
 43,259 
 33,528 
 
 5,765 
 6,249 
 
 12,014 
 
 220 
 
 Every service rendered should be remuneraUve to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 $232 
 
 49,024 
 
 39,777 
 $89,033 
 
 $77,019 
 
 11.794 
 
 170 
 
 
 
 50 
 
 $89,033 
 
 VO 
 
 Standardization of Basis for Rates 
 
 143J 
 
 POWER HOUSE REFRIGERATION ANALYSIS 
 
 Cost Ratio Freezer to Cooler, Assumed 3 to 1 
 See Appendix D.— See Remarks page 45 
 
 40,338 sq. ft. (50% of net available) Cooler Space X 1 40,338 
 
 15,299 sq. ft. (50% of net available) Freezer Space X 3 (ratio) ^'^^ 
 
 Equivalent to Cooler Space 86,2359q. ft. 
 
 Cents Per Sq. PL 
 Storage : Per year Per mooth 
 
 Refrigeration Expense $77,019 -^ 86,235 sq. ft. = for Cooler Service 89.313 7.44 
 
 (See Appendix F.) ,x 00 •» 
 
 89.313 X 3 (ratio) =« for Freezer Service 267.94 22.33 
 
 Profit on Storage Investment $203,303 @ 10% $20,330* 
 
 (See Appendix E.) 
 
 Refrigeration Expense $77,019 
 
 Profit on Investment 20,330 
 
 Necessary refrigeration income $97,349 ^ 86,235 sq. ft. = for Cooler Service 112.888 9.41 
 
 112.888 X 3 (ratio) = for Freezer Service 338.66 28.22 
 
 $77,019 -i- 14,965 = $5.15 per ton cost of refrigeration. 
 
 Note— This cost includes estimated operating cost of producing refrigeration plus distributed proportkm 
 of overhead and profit on storage investment. (See Appendix E.) It is also based on the fol- 
 lowing assumptions: 
 
 1. A yearly consumption of 14,965 tons of refrigeration (See Appendix D.) 
 
 2. Ratio of refrigeration required for freezer as compared to cooler, 3 to 1. 
 
 ♦ Federal Taxes to be deducted from this amount, 
 
 POWER HOUSE EXPENSE AND NECESSARY REFRIGERATION INCOME 
 
 Refric^eration Exoense: 
 
 40,338 sq. ft. (50% of net available) Cooler Space @ 89.31 = $36,027 
 
 15,299 sq. ft. (50% of net available) Freezer Space @ 267.94 = 40.992 
 
 Total $77,019 
 
 Necessary Refrigeration Income: 
 
 40,338 sq. ft. (50% of net available) Cooler Space @ 112.89 « 45,537 
 
 15,299 sq. ft. (50% of net available) Freezer Space @ 338.66 = 51.812 
 
 Total $97349 
 
 Every aervice rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere dse. 
 
[44] 
 
 American Warehousemen's Association-Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 t451 
 
 
 
 
 REMARKS 
 
 defi„S'r^^Cd:4^S''^''?L'ctSr ' ' ""T "^ "^ "^ ^^-'^ ^-^house herein 
 
 ss?^nSr '^'^ ™- -^ =^ -ns:i=is r,:: -tL^S"' 
 
 Some of the factors affecting tiie cost of operation ar^: 
 
 Location of Warehouse. 
 
 Cost, kind, and quality of fuel. 
 
 Supply and temperature of condensing water. 
 
 Cost of water for steam generation. 
 
 Disposal of ashes. 
 
 Scale of wages, and hours of employment. 
 
 Turnover, and kind of goods stored. 
 
 Of tL'^t^^^i^t^^^^^ ^r ' '"."'"' ""' 'T ""^^ ^•'"•^ '° ^ ^-^ 
 
 Ai *v * XI- ^ . "^ ^ cluenng mio construction and operation were at the peak of the high nricpc 
 
 Also that the effiaency of the refrigerating^acWnesisprobably greater thanman^wtaS^^ 
 Coal — Assumed. 
 
 Analyzing 14.500 B. T. U. 5% Ash (on analysis). 
 
 Actual evaporation-nine (9) pounds of water per pound of fuel 
 
 Waste— Ashes, etc., 10% of actual weight of coal fired 
 ' Cost— $14.00 per 2,000 lbs. delivered. 
 
 APPROXIMATE RESULTS- VARIOUS GRADE COALS 
 
 B. T. U. 
 
 14,500 
 13,500 
 12,500 
 11.500 
 10,500 
 
 Ash 
 
 5% 
 
 10% 
 12% 
 14% 
 
 Evaporation in lbs. of 
 Water per lb. of coal 
 
 9.00 
 8.00 
 7.00 
 6.00 
 4.75 
 
 analy^s "^ '"*"'' "^^ '"^ evaporaUon wiU average 11% less for each 1.000 B. T. U. drop in the «>al 
 
 Y 
 
 Water for Condensers. 
 
 A plentiful supply of moderately cool water is assumed, not over 75 degrees, Fahrenheit, in summer, 
 and no -cost except the cost of pumping. 
 
 No water cooling tower is included in the equipment. 
 
 Water for Steam. 
 
 This is taken at the rate as charged by the City of Boston. 
 
 Ammonia. 
 
 The variation in the reports of ammonia cost is enormous. As an extreme case, one warehouseman 
 reports anmionia losses negligible. 
 
 It should be borne in mind that the stuffing boxes on a compressor may be turned up so hard that 
 the increased power required will more than offset the saving in the loss of ammonia. 
 
 Lighting and Elevator Service. 
 
 This charge may appear large but nevertheless compares favorably with the total cost for the same 
 service if current was purchased from the Edison Company in the dty of Boston during the same period. 
 
 The cost of lighting will vary greatly in different warehouses, depending upon the care used to save 
 lights, and whether or not there are a great many small receipts and deliveries. 
 
 The cost of elevator service will also depend partly upon the number of receipts and deliveries, for 
 it takes power to run an empty elevator, and very much more in proportion for hoisting and lowering a 
 small load than a large one. 
 
 Ratio Cooler to Freezer. 
 
 It has been assumed that one ton of refrigeration will be sufficient in warm weather for 24,000 cu. fL 
 of cooler space or 8,000 cu. ft. of freezer, a ratio of 3 to 1. This ratio is subject to slight variation in 
 different warehouses when reduced to a square foot basis, as in the Standard Warehouse the assumption 
 converted to a square foot basis equals 2.95 to 1. However, the difference is small and the committee 
 has assumed an average of 3 to 1 on a square foot basis. 
 
 Every semce rendered should be remuneraUve to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
American Warehousemen-s Assodation-r.u c.Z—fq- 
 
 Division 
 
 I 
 
 
 SUMMARY 
 
 Storage Analysis of Standard Warehouse 
 
 Net Available 50% of 
 21 Coolers. . . StorageSpace Net Available 
 
 8F»»,.,. ::::::::;:;::;: ■;;■; SeS a^^ 
 
 TM i^ _5;f 
 
 Refrigeration... ^5, «34.128 $82,370 536 71 J^o JZ^ 
 
 r.^ ^f^ J1027____^^5^o_JS 11? ^'^S 
 
 spree.. -^'^:'i-^^!^^^lZ^IW^I^^ 
 
 Additional Equipment. ....... ^|^ «??-?71 $31,240 ^^:^i ^^^ — — 
 
 Refrigeration „Xr-^° 10,000 6.075 105 07 «7« *??'i" 
 
 267.94 40,992 10820 ^'ra o!!^ ^^'^^S 
 
 Total ^^r~ --_____™ ^^'^12 
 
 " 6^-81 $101,863 $48135 ^^^TT^ l " 
 
 ^ . 'i>*o,i,JO 980.44 8170 «i/ioono 
 
 Grand totals $149,998 
 
 $272,018 $140,015 " Z 
 
 $412,033 
 
 Freezer service 50.93% more than cooler. 
 * Federal Taxes to be deducted from this amount. 
 
 50% of «.t available l^P^^^;^^^" and "Holding" refrigeration. 
 
 o^xear. ^ considering t^site^^e^S^Se^^^-^Sn^^^^ 
 
 CLASSIFICATION 
 
 REPORTED 
 
 BY THE 
 SUB-COMMITTEE OF THE 
 
 CENTRAL BUREAU COMMITTEE 
 COLD STORAGE DIVISION 
 
 H. C. Lewis 
 NiMMO Old 
 
 Prepared by H. I. Jacobson, C. P. A. 
 
 Manager. Port of New YOTk Warehousemen's Bureau 
 of Information, Inc. 
 
 15 Park Row, New York City 
 
 ne««iute. an <.>.ra^:^^^° «■« "i"Wn« for »thin. 
 
[48] 
 
 American Warehousemen's Association— Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 (491 
 
 STANDARD BASIS OF CLASSIFICATION 
 
 Qassification for cold storage pxirposes lends itself to comparatively simple treatment in its basic 
 form, due to the limited number of commodities and packages handled under refrigeration and it seems 
 advisable, at least for the present, to accept it on somewhat broader averages than that required for 
 general merchandise work. 
 
 It is all important that the factors used in any classification shall rest on a defensible foundation and 
 due consideration has been given to the work along this line, particularly to the question of height of pile 
 and floor load, and laws relative to use and occupancy when once these two points are fixed. Certainly 
 no classification could be of value that did not comply with the law and insurance regulations. 
 
 The Lot Unit, which is the basis of the classification in this work, is derived from the quantity by 
 weight of goods that can be piled on a floor space of 60 square feet. This space is selected because it 
 makes an acceptable pile in the warehouse. This space, on being loaded to the standard floor load limit 
 of 250 pounds per square foot, produces 15,000 pounds, which is the Base Lot Unit if the goods can be 
 piled within the height of a Standard Pile of lyi feet. If the commodity in storage happens to be of a 
 lower density, giving a less floor load, its Lot Unit is reduced in direct proportion to the floor load 
 obtained. These comparisons follow in a Floor-Load Classification Table, which is subject, however, to 
 modifications peculiar to the nature of the goods and varied earnings required per square foot of floor. 
 For convenient comparisons we have the 60 square feet of floor space with a standard height of pile of 
 7}4 feet producing 450 cubic feet as the maximum amount of storage space for a Lot Unit. 
 
 The floor load table herewith is arranged to produce gross storage earnings for cooler service of 
 23.73 to 55.96 cents per square foot of floor space occupied per month, assumed to meet various costs of 
 construction and operation, but it can easily be rearranged to produce earnings varying by 10% steps to 
 cover any desired earning per square foot. 
 
 LESS THAN FULL LOT UNIT QUANTITY 
 
 The demand for service of various kinds makes it necessary to provide a segregation of the lot unit 
 quantity and here we are confronted with the complicating factors of assortment, decreased piling height 
 due to instability of pile in small unit, excessive honeycomb and excessive delivery costs, only far more 
 acute than found in general merchandise work. 
 
 It is no longer a theory but a fact, that a serious matter confronts the industry with the changed 
 character of the business offered warehousemen of recent years, enhancing costs very materially and 
 adding much to the warehousemen's re^wnsibility. 
 
 Statistical data are fimdamental and although cost accoimtants have recently revealed many facts 
 on costs of specific services pertaining to storing and handling goods, particularly in small units, yet it is 
 practically impossible to combine the known facts in a formula that will in all cases do justice to storer 
 and warehouseman alike without an excessive amount of special charges, complicating the rating system 
 and not desired by either party. 
 
 In view of this present and ever increasing demand for service it is manifestly unjust to apply to all 
 receipts the average cost of storing or handling a commodity imder all conditions and the result of such 
 practice must be obvious to all thinking warehousemen. 
 
 11 
 
 The situation demands that warehousemen meet this condition in some practical way and after due 
 consideration of all information available it seems best to assume that the storer who elects to store his 
 goods in small units is dealing with the warehouseman in a retail way and therefore should bear the burden, 
 an assumption that may or may not be true in specific cases but nevertheless is representative of the trend 
 of costs and a recognized principle in commercial activity. 
 
 The above conclusion is reached on the further assumption that each car of goods received shall be 
 computed on its own basis and as such the sorting would be included in the rate. If, however, the ship- 
 ment consists of more than one car, each containing assortment but to be accumulated for storage in full 
 lot imit quantities or more, the warehouseman would be entitled to extra reimbursement for the extra 
 service involved. 
 
 HOW TO APPLY THE FLOOR LOAD CLASSIFICATION-TABLE 
 
 1. When the commodity is in case, paper container, barrel or other rigid package, compute the 
 cubic contents of the package in feet and add 10% for loss in pile. For other types of packages compute 
 content from pile measurement. If it is not possible to obtain pile measurement then package measure- 
 ment may be used. 
 
 Exception: For uniform double headed barrel packages add 5% instead of 10% for loss in pile. 
 
 Note — The square of the greatest diameter governs in the measurement of cylindrical packages. 
 
 2. Divide weight of package by cubic feet of package in pile to determine weight per cubic foot in 
 pile. 
 
 3. Multiply the weight per cubic foot of package in pile by the height to which the conmiodit>' can 
 be practically piled (not to exceed 7}i feet). The result is the floor load, which indicates the base class 
 and determines the lot imit quantity. 
 
 4. Apply standard modifications, if any, to the base class and the resultant class indicates the 
 storage charge in full lot unit quantities or more. 
 
 See "Lot Unit Segregation and Charges" for less than full lot imit quantity. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge scxnewhere else. 
 
150] 
 
 American Warehousemen's Association-Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 1511 
 
 FLOOR LOAD CLASSIFICATION TABLE 
 
 ♦ Rates in cents per sq. ft. per month and equivalent rates in cents per 100 lbs. 
 
 59.85 
 54.41 
 49.46 
 44.96 
 40.88 
 
 Lot Unit 
 Weight 
 
 15000 
 13500 
 12500 
 11500 
 10000 
 
 9500 
 8500 
 7500 
 7000 
 6500 
 
 6000 
 5500 
 5000 
 4500 
 4000 
 
 3500 
 3250 
 3000 
 2750 
 2500 
 
 37.16 
 
 2250 
 
 33.78 
 
 2000 
 
 30.71 
 
 1800 
 
 27.92 
 
 1650 
 
 25.38 
 
 1500 
 
 i' 
 
 earn^^r^S^- ^e-^„rn„^S^ruTv^'' ^ <--> -P'ab.e space, r^,^. ^ 
 t "Standard Warehouse" as of 1920 
 
 SEGREGATION 
 
 Full lot unit 
 
 1/3 to fiiU lot unit. ... 
 1/10 to 1/3 full lot unit. .. 
 up to 1/10 fiiU lot unit 
 
 LOT UNIT SEGREGATION AND CHARGES 
 
 CHARGES 
 
 See classification. 
 
 25% additional charges. 
 
 50% additional charges. 
 
 100% additicMial charges. 
 
 .V^ 
 
 EXAMPLE NO. 1 
 
 A Lot consisting of 1921 boxes of prunes, measuring 1.3' x .81' x .51' and having a gross weight of 
 28.5 pounds each. 
 
 1.3 X .81 X .51 = .537 (cu. ft. package). 
 
 .537 -h .0537 (10% loss in pile) = .591 (cu. ft. package in pile). 
 
 28.5 + .591 = 48.22 lbs. (weight per cu. ft. package in pile). 
 
 48.22 X 7.14 (14 high X .51) = 344.29 pounds (floor load). 
 
 344.29 pounds applied to table = Base Class A, to which should be added modifications, if any. 
 
 Note — In order to maintain a standard floor load of 250 pounds per sq. ft., these goods can be piled to a 
 height of only 5.18 ft. 250 pounds divided by 48.22 = 5.18 ft. (height of standard pile). 
 
 EXAMPLE NO. 2 
 
 Storage rates are desired on a lot of lard in uniform tierces 2.83' high x 2.1' in diameter and weighing 
 500 pounds. 
 
 Note — Owing to the weight and consequent difficulty of piling, this commodity cannot be piled hi^ier 
 than 2 on end, and the practical pile height is, therefore, 5.66 ft. (If dunnage is used the pile height 
 will be about 6 ft. This will, however, correspondingly decrease the density of the pile, leaving the 
 floor load unaffected.) 
 
 2.1 X 2.1 X 2.83 = 12.48 (cu. ft. package). 
 
 12.48 -}- .624 (5% loss in pile) = 13.10 (cu. ft. package in pile). 
 
 500 4- 13.10 = 38.17 (pounds per cu. ft. package in pile). 
 
 38.17 X 5.66 = 216.04 pounds (floor load). 
 
 216.04 potmds applied to the table = Base Class C, to which should be added modifications, if any. 
 
 Note— This package, being of uniform, standard size, could be rated Class A, minimum computing 
 weight (see page 54) 600 lbs. There would, however, be a difference of 1 % in the resulting rates due 
 to the intervals between classes. (At 55.96c per sq. ft., the rate for 500 lbs. Class C is $1,353^: for 
 600 lbs. Class A it is $1.34|). 
 
 EXAMPLE NO. 3 
 
 203 bags of walnuts, each 3.10' X 1.60' X 1.04' and weighing 99 lbs. are stored in a space 10.5' long x 
 15.3' wide x 7.5' high. 
 
 10.5 X 15.3 X 7.5 = 1204.875 cu. ft. of pile space. 
 
 1204.875 -f- 203 = 5.93 cu. ft. package in pile. 
 
 99 -i- 5.93 = 16.69 (lbs. per cu. ft. package in pile). 
 
 16.69 X 7.5 = 125.18 lbs. (floor load). 
 
 125.18 lbs. applied to table = Base Class J, to which should be added modifications, if any. 
 
 Every service ™de™i should be ™.u„erative to the warehouse. To give anythi™. for no..- " 
 
 necessiutesanoverchaiseaoowwhereeise. *"'* ^S""'"* '»"■»«"■« 
 
 Every service rendered should be remunerative to the warehouse. To give anjrthing for nothing 
 
 necessitates an overcharge somewhere else. 
 
152] 
 
 American Warehousemen's Association— Cold Storage Division 
 
 STANDARD MODIFICATION AND INFORMATION 
 
 1. 
 2. 
 
 3. 
 4. 
 5. 
 6. 
 7. 
 8. 
 9. 
 10. 
 
 Cooler service. 
 Freezer service. 
 
 For freezer equipment and refrigeration advance four classes. 
 
 Value. 
 
 Especial liability to pilferage or claims. 
 
 Excess care attributable to leakage. 
 
 Excess care attributable to humidity. 
 
 Isolation. 
 
 Requires access for examination or treatment. 
 
 (Special). 
 
 TABLE SHOWING PERCENTAGES OF INCREASE AND DECREASE FROM STANDARD 
 
 Na of Classes 
 
 1 
 2 
 3 
 4 
 5 
 6 
 7 
 8 
 9 
 10 
 
 If Increase 
 
 If Decrease 
 
 10.0% 
 
 9.1% 
 
 21.0% 
 
 17.4% 
 
 33.1% 
 
 24.9% 
 
 46.4% 
 
 31.7% 
 
 61.1% 
 
 37.9% 
 
 77.2% 
 
 43.6% 
 
 94.9% 
 
 48.7% 
 
 114.4% 
 
 53.3% 
 
 135.8% 
 
 57.6% 
 
 159.4% 
 
 61.4% 
 
 A SHORT METHOD OF CLASSIFICATION 
 
 The following table is arranged for classifying commodities when the weight per cubic foot is deter- 
 mined. Cognizance of a 10% loss in pile has been taken in calculating the table. 
 
 HOW TO APPLY THE TABLE 
 
 1. Compute the weight per cubic foot of the package and apply to the table. 
 
 2. Determine the height to which the commodity can be practically piled and select the correspond- 
 ing pile height column of the table. If the acquired pile height falls between columns, take the column 
 showing the lower pile height figure. 
 
 3. The intersection of the line acquired under (1) with the column acquired under (2) indicates 
 the base class, to which should be added modifications, if any. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge scxnewhere else. 
 
 Standardization of Basis for Rates 
 
 [531 
 
 SHORT METHOD CLASSIFICATION TABLE 
 
 Computed with 10% allowance for loss in pile. 
 
 Lbs. per cu. ft. 
 Pkg. Measurements 
 
 71.46 or 
 64.96 to 
 59.06 " 
 
 53.69 " 
 
 48.81 " 
 44.37 " 
 40.34 " 
 36.67 " 
 33.34 " 
 30.31 " 
 
 27.55 " 
 25.05 " 
 22.77 " 
 
 20.70 " 
 
 18.82 " 
 17.11 " 
 
 15.56 " 
 14.14 " 
 12.86 '• 
 11.69 " 
 10.63 •' 
 
 9.66 " 
 
 8.78 " 
 
 7.98 " 
 
 7.26 •• 
 
 6.60 
 
 6.00 
 
 5.46 
 
 4.96 
 
 4.51 
 
 4.10 
 
 3.73 
 
 it 
 
 over . 
 
 71.45. 
 64.95. 
 59.05. 
 53.68. 
 48.80. 
 44.36. 
 40.33. 
 36.66. 
 33.33. 
 30.30. 
 27.54. 
 25.04. 
 22.76 . 
 20.69. 
 18.81 . 
 17.10. 
 15.55. 
 14.13. 
 12.85. 
 11.68. 
 10.62. 
 
 9.65. 
 
 8.77. 
 
 7.97. 
 
 7.25. 
 
 6.59. 
 
 5.99. 
 
 5.45. 
 
 4.95. 
 
 4.50. 
 
 4.09. 
 
 Height of pile in feet 
 
 See explanaticm on page 52 
 
 Colunms 
 
 EXAMPLE 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 B 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 B 
 
 C 
 
 A 
 
 A 
 
 A 
 
 A 
 
 A 
 
 B 
 
 C 
 
 D 
 
 A 
 
 A 
 
 A 
 
 A 
 
 B 
 
 C 
 
 D 
 
 E 
 
 A 
 
 A 
 
 A 
 
 B 
 
 C 
 
 D 
 
 E 
 
 F 
 
 A 
 
 A 
 
 B 
 
 C 
 
 D 
 
 E 
 
 F 
 
 G 
 
 A 
 
 B 
 
 C 
 
 D 
 
 E 
 
 F 
 
 G 
 
 H 
 
 B 
 
 C 
 
 D 
 
 E 
 
 F 
 
 G 
 
 H 
 
 J 
 
 C 
 
 D 
 
 E 
 
 F 
 
 G 
 
 H 
 
 J 
 
 K 
 
 D 
 
 E 
 
 F 
 
 G 
 
 H 
 
 J 
 
 K 
 
 L 
 
 E 
 
 F 
 
 G 
 
 H 
 
 J 
 
 K 
 
 L 
 
 M 
 
 F 
 
 G 
 
 H 
 
 J 
 
 K 
 
 L 
 
 M 
 
 N 
 
 G 
 
 H 
 
 J 
 
 K 
 
 L 
 
 M 
 
 N 
 
 O 
 
 H 
 
 J 
 
 K 
 
 L 
 
 M 
 
 N 
 
 O 
 
 P 
 
 J 
 
 K 
 
 L 
 
 M 
 
 N 
 
 O 
 
 P 
 
 Q 
 
 K 
 
 L 
 
 M 
 
 N 
 
 
 
 P 
 
 Q 
 
 R 
 
 L 
 
 M 
 
 N 
 
 
 
 P 
 
 Q 
 
 R 
 
 S 
 
 M 
 
 N 
 
 
 
 P 
 
 
 
 R 
 
 s 
 
 T 
 
 N 
 
 
 
 P 
 
 Q 
 
 R 
 
 s 
 
 T 
 
 
 
 
 
 P 
 
 Q 
 
 R 
 
 s 
 
 T 
 
 U 
 
 V 
 
 P 
 
 Q 
 
 R 
 
 S 
 
 T 
 
 U 
 
 V 
 
 W 
 
 Q 
 
 R 
 
 S 
 
 T 
 
 U 
 
 V 
 
 W 
 
 X 
 
 R 
 
 S 
 
 T 
 
 U 
 
 V 
 
 W 
 
 X 
 
 Y 
 
 S 
 
 T 
 
 U 
 
 V 
 
 w 
 
 X 
 
 Y 
 
 Z 
 
 T 
 
 U 
 
 V 
 
 w 
 
 X 
 
 Y 
 
 Z 
 
 Aa 
 
 U 
 
 V 
 
 W 
 
 X 
 
 Y 
 
 Z 
 
 Aa 
 
 Bb 
 
 V 
 
 W 
 
 X 
 
 Y 
 
 Z 
 
 Aa 
 
 Bb 
 
 Cc 
 
 W 
 
 X 
 
 Y 
 
 Z 
 
 Aa 
 
 Bb 
 
 Cc 
 
 Dd 
 
 X 
 
 Y 
 
 Z 
 
 Aa 
 
 Bb 
 
 Cc 
 
 Dd 
 
 Ee 
 
 Y 
 
 Z 
 
 Aa 
 
 Bb 
 
 Cc 
 
 Dd 
 
 Ee 
 
 Ff 
 
 Z 
 
 Aa 
 
 Bb 
 
 Cc 
 
 Dd 
 
 Ee 
 
 Ff 
 
 Gg 
 
 7.5 
 
 6.8 
 
 6.2 
 
 5.6 
 
 5.1 
 
 4.7 
 
 4.2 
 
 a.8 
 
 Eggs in 30 dozen cases, 1.07 ' high x 1.02 ' wide x 2.18 ' long, and weighing 53 pounds. 
 
 1.07 X 1.02 X 2.18 = 2.38 (cu. ft. package). 
 
 53 -5- 2.38 = 22.27 (weight cu. ft. package). 
 
 22.27 appUed to the table falls in the 14th line. 
 
 These packages may be piled to 7.5 ft., hence the first column is used. 
 
 The intersection of the 14th line with the first column gives the base Class G. 
 
 There being a one-class modification applicable to this commodity, the package is found to be Class H. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge scmewhere else. 
 
4 
 
 154) 
 
 American Warehousemen's Association— Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 P51 
 
 MINIMUM COMPUTING WEIGHT 
 
 There are certain packages which are fairly standard. In some cases, as the apple barrel, the standard 
 IS fixed by law. In other cases, as the sugar barrel, trade customs have fixed a standard. In the case 
 of such packages the classification herewith will, in most cases, show a Minimum Computing Weight. 
 This is the weight which, if reached or exceeded by the package, places it in base Class A. If the actual 
 weight of the package is less than this weight another classification results. It is obvious that it is quite 
 unmaterial what weight the package contains; so long as when piled the floor load does not exceed 250 lbs., 
 the amount of space required per package is the same and the rate per package for storage should likewise 
 be the same. This fact makes possible the elimination of the detailed classification of commodities in 
 these standard packages, as the Class A rate for the minimum weight which places that package in base 
 Class A, IS the correct rate for all such packages not exceeding such weight. Where the actual weight of 
 the package exceeds the Minimum Computing Weight the floor load is above 250 lbs., therefore the pack- 
 age is base Class A, should be so rated, and computed according to its actual weight 
 
 TABLE OF INCHES REDUCED TO DECIMAL FRACTION OF A FOOT 
 
 Inches Decimal 
 
 K 021 
 
 K 042 
 
 H 062 
 
 1 083 
 
 IX 104 
 
 1>^ 125 
 
 IK 146 
 
 2 167 
 
 2K 187 
 
 2}4 208 
 
 2K 229 
 
 3 250 
 
 3K 271 
 
 ^H 292 
 
 3K 312 
 
 4 333 
 
 4X 354 
 
 4K 375 
 
 t4K 396 
 
 5 417 
 
 5K 437 
 
 \.^H 458 
 
 5K 479 
 
 6 500 
 
 Inches Decimal 
 
 6K 521 
 
 ^H 542 
 
 6K .562 
 
 7 583 
 
 7K 604 
 
 7K 625 
 
 7K 646 
 
 8 667 
 
 8K 687 
 
 8K 708 
 
 8K 729 
 
 9 750 
 
 9K 771 
 
 9K 792 
 
 ^Va 812 
 
 10 833 
 
 10>< 854 
 
 lOK 875 
 
 10^ 896 
 
 11 917 
 
 UK 937 
 
 UK 958 
 
 UK 979 
 
 12 1.000 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge scxnewhere else. 
 
 STANDARD GOLD STORAGE GLASSIFIGATION 
 
 Subject to Warehouse Terms and Conditions 
 Lot Unit quantity rates only are indicated herein. Letters show classification. See Lot Unit Segregatioa 
 
 Floor 
 Load 
 
 250 
 
 149 
 250 
 250 
 
 250 
 250 
 
 217 
 
 Base Modifi- 
 Class cati(m 
 
 Ser- 
 vice 
 
 Lot Unit 
 
 quantity 
 
 in lbs. 
 
 COMMODITY 
 
 Gross 
 Weight 
 
 Stor^e 
 
 250 
 
 A 
 
 250 
 
 A 
 
 217 
 
 C 
 
 199 
 
 D 
 
 250 
 
 A 
 
 250 
 
 A 
 
 250 
 
 A 
 
 250 
 
 A 
 
 218 
 
 C 
 
 5-6 
 5 
 
 3 
 3 
 3 
 3 
 
 4-5-7 
 
 1 
 1 
 
 2 
 2 
 2 
 2 
 
 4-8 
 
 G 
 A 
 A 
 
 A 
 A 
 
 7 
 3 
 
 6-8 
 6^ 
 
 3^ 
 
 1 
 1 
 1 
 
 15000 
 
 15000 
 12500 
 11500 
 15000 
 
 15000 
 
 15000 
 15000 
 12500 
 
 Beverages 
 
 In bbls. 45 gal. (piled 2 on end) M. C. W. . . . 
 In case, (See Classification Table and advance 
 result 1 class). 
 
 Butter 
 
 In case 
 
 In tub over 
 
 In tub under 
 
 Danish — in keg 
 
 Incase. 
 
 Candy 
 
 1 
 1 
 2 
 
 1 
 1 
 
 15000 
 
 8500 
 15000 
 15000 
 
 15000 
 15000 
 
 12500 
 
 Cereals 
 In case or bag. See Classification Table. 
 
 Cheese 
 American: 
 
 Single and Twins, in box 
 
 Bricks, in case 
 
 Young American, in box 
 
 Other packs, see Classification Table. 
 Foreign and Fancy: 
 
 (See Classification Table and advance result 
 
 2 classes) 
 
 Cream 
 In cans 
 
 600 
 
 50 
 
 50 
 
 120 
 
 E 
 G 
 H 
 E 
 
 A 
 A 
 C 
 
 Eggs 
 
 In shell, in case (30 doz.) computed 
 
 Dried or Evaporated, in case 
 
 Canned, in case 
 
 Fish 
 Brined: 
 In bbl. 45 gal. (piled 2 on end) M. C. W.. . 
 
 In bbl. 30 gal. (piled 3 on end) M. C. W . . . 
 (The average gross weight of this package is 
 350 lbs.) 
 
 Frozen — in case 
 
 53 
 
 600 
 280 
 
 H 
 
 A 
 E 
 
 A 
 
 A 
 
 N. O. S. Not otherwise specified. 
 
 M. C W. Minimum computing wdght The weight given should be used to establish quantity rating and chaiiie. 
 Exception: If the actual weight exceeds the M. C. W., the actual weight should govern. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overchaiige scHnewhere else. 
 
I 1 IHUPBBI I I 
 
 [56] 
 
 American Warehousemen's Association-Cold Storage Division 
 
 Standard Gold Storage Classification-Continued 
 
 T r.f TT„;* .-. Subject to Warehouse Terms and Conditions 
 
 I.>tUn,tcuanUty rates only ar. indicated herein. Letters show classifii. See Lot Unit Segregation 
 
 Floor 
 Load 
 
 Base 
 Class 
 
 250 
 196 
 191 
 152 
 167 
 
 A 
 D 
 D 
 G 
 F 
 
 250 
 250 
 250 
 250 
 250 
 250 
 
 250 
 194 
 
 250 
 
 250 
 
 A 
 A 
 A 
 A 
 A 
 A 
 
 A 
 D 
 
 66 
 
 245 
 
 B 
 
 Modifi- Ser- 
 cation 1 vice 
 
 4-6 
 
 4-6 
 
 1 
 1 
 1 
 1 
 1 
 1 
 
 1 
 1 
 
 1 
 
 Lot Unit 
 
 quantity 
 
 in lbs. 
 
 COMMODITY 
 
 15000 
 
 11500 
 
 11500 
 
 8500 
 
 9500 
 
 Gross 
 Weight 
 
 15000 
 15000 
 15000 
 15000 
 15000 
 15000 
 
 Fruit 
 
 Green: 
 In bbl flour size (piled 3 on end) M. C. W. 
 In apple box (Standard Western) computed 
 r ^PPje,box (Standard Western) computed 
 In bushel baskets (piled 7 ft.) computed 
 Oranges, Lemons, Grapefruit, in box,comp't'd 
 
 N. O. S. Package measurement (piled 7.5 ft.) 
 In case or crate 
 Cu. Ft. 
 .94 
 1.88 
 2.82 
 3.76 
 4.70 
 5.64 
 
 250 
 50 
 25 
 60 
 85 
 
 Cu. In. 
 1625 
 3251 
 4876 
 6502 
 
 {'A bushel) 
 (1 bushel) 
 (I'A bushels) 
 (2 bushels) 
 8127 (2>^ bushels) 
 9752 (3 bushels) 
 
 M. C. W. 
 M. C. W. 
 M. C. W. 
 M. C. W. 
 M. C. W. 
 M. C. W. 
 
 15000 
 11500 
 
 15000 
 
 15000 
 
 Dried: 
 
 Currants, Figs, Peaches, Prunes, Raisins 
 
 In case or bag 
 
 Apples — in case 
 
 35 
 69 
 104 
 138 
 172 
 207 
 
 4000 
 
 13500 
 
 Preserved: 
 
 In bbl. 45 gal. (piled 2 on end) M. C. W. . . . 
 (The gross weight of this package usually 
 
 exceeds the M. C. W.) ^ 
 
 In bbl. 30 gal. (piled 3 on end) M. C. W . . 
 (The gross weight of this package usually 
 exceeds the M. C. W.) ^ 
 
 Horticultural Commodities 
 
 600 
 
 280 
 
 Ferns and leaves (various sizes) in case 
 Up to lOcu. ft. computed (lOcu. ft.) ...'. 
 10 to 20 cu. ft. computed (15 cu. ft.) .... 
 
 T P^P ^^' ^^- computed (25 cu. ft.) .... 
 
 Lily Bulbs (Japan)— incase 
 
 114 
 170 
 284 
 120 
 
 N. O. S. Not otherwise specified 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. ^ 
 
 Storage 
 
 A 
 D 
 D 
 G 
 F 
 
 A 
 A 
 A 
 A 
 A 
 A 
 
 A 
 D 
 
 B 
 
 y 
 
 Standardization of Basis for Rates 
 
 [571 
 
 Standard Gold Storage Classification — Continued 
 
 Subject to Warehouse Terms and Conditions 
 Lot Unit quantity rates only are indicated herein. Letters show classification. See Lot Unit Segregatioo 
 
 N. O. S. Not otherwise specified. 
 
 M. C. W. Minimum computing weight. The weight given should be used to establish quantity rating and charge. 
 Exception: If the actual weight exceeds the M. C. W., the actual weight should govern. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge scxnewhere else. 
 
 Floor 
 Load 
 
 Base 
 Class 
 
 Modifi- 
 cation 
 
 Ser- 
 vice 
 
 Lot Unit 
 
 quantity 
 
 in lbs. 
 
 COMMODITY 
 
 Gross 
 Weight 
 
 Storage 
 
 
 
 
 
 
 Lard 
 
 
 
 250 
 212 
 
 A 
 C 
 
 C 
 G 
 
 A 
 A 
 A 
 
 D 
 C 
 
 3 
 3 
 
 3 
 3 
 3 
 
 3 
 3 
 
 1 
 1 
 
 2 
 2 
 
 2 
 2 
 2 
 
 2 
 2 
 
 15000 
 12500 
 
 12500 
 8500 
 
 15000 
 15000 
 15000 
 
 11500 
 12500 
 
 In tierce, 45 gal. (piled 2 on end) M. C. W 
 
 In tub 
 
 600 
 65 
 
 A 
 C 
 
 221 
 
 Meat 
 (Freezer) : 
 Beef — in carcass 
 
 G 
 
 149 
 
 Mutton and Lamb — in carcass 
 
 
 L 
 
 250 
 250 
 250 
 
 Miscellaneous: €fc 
 In bbl. sugar size (piled 3 on end) M. C. W. 
 In bbl. flour size, (piled 3 on end) M. C. W. 
 In case, bundle, crate 
 
 .......... 
 
 350 
 250 
 
 E 
 
 E 
 E 
 
 189 
 220 
 
 Exceptions Noted: 
 
 Pork Loins — in case 
 
 Sausages — in case 
 
 58 
 60 
 
 H 
 G 
 
 250 
 
 A 
 
 3-6 
 
 2 
 
 15000 
 
 Brined: 
 
 In tierce, 45 gal. (piled 2 on end) M. C. W. 
 
 600 
 
 E 
 
 250 
 
 A 
 
 3-6 
 
 2 
 
 15000 
 
 In bbl. 30 gal. (piled 3 on end) M. C. W. . . 
 (The average gross weight of this package is 
 350 lbs.) 
 
 280 
 
 E 
 
 250 
 250 
 250 
 
 A 
 A 
 
 A 
 
 A 
 
 6 
 
 1 
 1 
 1 
 
 1 
 
 15000 
 15000 
 15000 
 
 15000 
 
 (Cooler): 
 Cured: 
 
 In bbl. sugar size (piled 3 on end) M. C. W. 
 In bbl. flour size (piled 3 on end) M. C. W. 
 In case, bundle, crate 
 
 350 
 250 
 
 A 
 A 
 A 
 
 250 
 
 Brined: 
 
 In tierce, 45 gal. (piled 2 on end) M. C. W. 
 
 600 
 
 A 
 
 250 
 
 A 
 
 6 
 
 1 
 
 15000 
 
 • 
 
 In bbl. 30 gal. (pUed 3 on end) M. C. W. . . 
 (The average gross weight of this package is 
 350 lbs.) 
 
 Milk (condensed) 
 
 280 
 
 A 
 
 250 
 
 A 
 A 
 
 6 
 
 1 
 1 
 
 15000 
 15000 
 
 In bbl. 50 gal. (piled 2 on end) 
 
 675 
 
 A 
 
 250 
 
 Incase 
 
 A 
 
 
 
 
 
f 
 
 American Warehousemen's Association-Cold Stora» 
 
 e Division 
 
 Standard Cold Storage Qassification-Continued 
 
 I^t Unit quantity rates only J^^jSf.iL7?'*°^. '^'^ ^ Conditions 
 
 tes only are mdacatedherem. Utters show Classification. See Lot Unit Segi^gati^ 
 
 Floor 
 Load 
 
 Base 
 Class 
 
 250 
 250 
 190 
 138 
 116 
 125 
 
 219 
 250 
 236 
 172 
 
 250 
 250 
 
 Modifi- 1 ser- I ^^ Unit 
 cation i vice Quantity 
 in lbs. 
 
 A 
 A 
 D 
 H 
 K 
 J 
 
 C 
 A 
 B 
 E 
 
 A 
 A 
 
 250 
 250 
 250 
 
 232 
 168 
 
 250 
 219 
 191 
 152 
 
 4-5 
 4-5 
 4-5 
 4-5 
 
 6 
 6 
 
 1 
 1 
 1 
 1 
 1 
 1 
 
 1 
 1 
 1 
 1 
 
 15000 
 
 15000 
 
 11500 
 
 7500 
 
 6500 
 
 7000 
 
 12500 
 15000 
 13500 
 10000 
 
 A 
 A 
 A 
 
 B 
 F 
 
 A 
 C 
 D 
 G 
 
 1 
 1 
 
 3 
 3 
 3 
 
 3 
 3 
 
 2 
 2 
 2 
 
 2 
 2 
 
 15000 
 15000 
 
 COMMODITY 
 
 In sheU: ^"" 
 
 ^L'^n^"^"""''''"'^-'')^- C w""- 
 
 Filberts—in bag 
 
 Peanuts— in bag 
 
 Walnuts— in bag. . '.* ..'..'.'.'.* ." 
 
 SheUed: 
 Almonds — in bag. 
 
 Peanuts— in bag .....'. 
 
 Pignolia— in case 
 
 Walnuts— in case 
 
 Oil 
 
 15000 
 15000 
 15000 
 
 1 
 1 
 1 
 1 
 
 13500 
 9500 
 
 15000 
 
 12500 
 
 11500 
 
 8500 
 
 Inbbl. 45 gal. (piIed2onend) M. C. W 
 
 fxi^ ^^^' ^ ^^- ^P^^^ 3 on end) M. C. W 
 ^m^T^ ^^ "^^'^^ ^^ ^« P^dcag^is 
 
 Poultry 
 
 f n kkI' I"^^ ?"^ ^P^^ 3 on end) M. C W 
 2^1«^"^^(Piied3onend)'MLC w:*.:/ 
 
 In case. 
 
 Exceptions Noted; 
 Broilers — in case 
 Guinea Hens— crate 
 
 Green: Vegetables 
 
 }n 9 K • ^uT size (piled 3 on end) M. C W 
 J'^^bushe bag(pUed7ft.) computed* 
 
 In 1 bushel baskets (piled 7 ft.) Simputed: ! 
 
 N. O. S.— In case or crate. See Fruit. 
 
 Gross 
 
 Weight 
 
 350 
 250 
 110 
 110 
 130 
 100 
 
 250 
 
 100 
 
 122 
 
 65/100 
 
 600 
 280 
 
 350 
 250 
 
 250 
 
 120 
 
 GO 
 
 60 
 
 N. O. S. Not otherwise specified. 
 
 "•"■™'-*-r25s"rs-=r«:--'"=^=:r 
 
 Storage 
 
 A 
 
 A 
 D 
 H 
 K 
 J 
 
 D 
 B 
 C 
 F 
 
 A 
 A 
 
 E 
 £ 
 E 
 
 F 
 K 
 
 A 
 C 
 D 
 G 
 
 Standardization of Basis for Rates 
 
 [59] 
 
 COLD STORAGE 
 
 STANDARD HANDLING CLASSIFICATION FOR PURPOSE OF UNIFORM ACCOUNTING 
 
 (Number of deliveries to be accoimted with the quantity) 
 
 To be Aoooopted ia 
 GroBB Wei^iC 
 
 Beverages In cases and crates Pkgs. and Pounds 
 
 bbls. (45 jpad.) Pkgs. <Mily 
 
 Butter In tubs, cases and crates Pkgs. and Pounds 
 
 kegs Pkgs. and Pounds 
 
 misc. packages Pkgs. and Pounds 
 
 Candy In cases Pkgs. and Pounds 
 
 Cereals In cases Pkgs. and Pounds 
 
 bags Pkgs. and Pounds 
 
 Cheese In cheese boxes Pkgs. and Pounds 
 
 cases and crates Pkgs. and Pounds 
 
 bbls. sugar size Pkgs. and Pounds 
 
 misc. packages Pkgs. and Pounds 
 
 Cream In cans (loose) Pkgs. and Pounds 
 
 Eggs— In shell In cases (30 doz. each) Pkgs. only 
 
 Eggs— Canned cases and crates Pkgs. and Pounds 
 
 loose cans Pkgs. and Pounds 
 
 Fish— Smoked or dried In cases, crates and bdles Pkgs. and IVxmds 
 
 wet cooperage With Meats (Provisions) 
 
 Fish— Frozen cases Pkgs. and Pounds 
 
 Fistt— Frozen (dry cooperage) . . bbls. (sugar size) Pkgs. and Pounds 
 
 Fruit and Vegetables In apple box (Standard Western) Pkgs. only 
 
 fi apple box (Standard Western) Pkgs. only 
 
 bbls Pkgs. only 
 
 1 bushel baskets Pk^ only 
 
 14 qt baskets Pkgs. only 
 
 1 bushel boxes (open) Pkgs. only 
 
 kegs Pkgs. only 
 
 bags, 2 bushel Pkgs. only 
 
 bags, 1 bushel Pkgs. only 
 
 _ _ ^ ^ Oranges, lemons, grapefruit — boxes Pkgs. only 
 
 N. O. S.: — case or crate: 
 
 Pkgs. less than .94 cu. ft (>^ bu.) Pkgs. only 
 
 Pkgs. .95 to 1.88 cu. ft. (1 bu) Pkgs. only 
 
 Pkgs. 1.89 to 2.82 cu. ft. (1 K bu.) Pkgs. only 
 
 Pkgs. 2.83 to 3.76 cu. ft. (2 bu.) Pkgs. only 
 
 Pkgs. 3.77 to 4.70 cu. ft. (2^ bu.) Pkgs. only 
 
 Pkgs. 4.71 to 5.64 cu. ft. (3 bu.) Pkgs. only 
 
 Fruit— (Dried) In cases Pkgs. and Pounds 
 
 bbls. sugar size Pkgs. and Pounds 
 
 bbls. flour size Pkgs. and Pounds 
 
 bags Pkgs. and Pounds 
 
 Fruit— (dried apples) cases Pkgs. and Pounds 
 
 Lard 
 
 In tubs, cases and crates Pkgs. and Pounds 
 
 tierces With Meats (Provisions) 
 
 Every service rendered should be remunerative to the wardiouse. To give anything for nothing 
 
 necessitates an overcharge somewhere dse. 
 
160] 
 
 American Warehousemen's Association — Cold Storage Division 
 
 Meat— Beef. . : . .:. ....... /. 
 
 Meat — ^Lamb and Mutton. . 
 Meat— Misedlaneous 
 
 To be Accounted in 
 Gross Weight 
 
 In carcass. . .... ...... Pes. and Poimds 
 
 carcass . . :. Pes. and Povmds 
 
 carcass Pes. and Poimds 
 
 bbl. (sugar size) , . .Pkgs. and Pounds 
 
 bbl. flour size Pkgs. and Poimds 
 
 cases Pkgs. and Pounds 
 
 Meat— Dry salt cases (about 600 lbs. gross) Pkgs. and Pounds 
 
 Meat— Cuts. Loose Pes. and Pounds 
 
 Meat— Provisions .In tierces (45 gal.) Pkgs. only 
 
 bbls. (30 gal.) Pkgs. only 
 
 K bbls. (15 gal.) Pkgs. only 
 
 K bbls. {7j4 gal.) Pkgs. only 
 
 Milk — Condensed 
 
 Nuts— Shelled 
 
 Nuts — Unshelled 
 
 Oil 
 
 Poultry 
 
 Syrups 
 
 In bbls. (50 gal.) Pkgs. only 
 
 cases Pkgs. and Poimds 
 
 In cases Pkgs. and Pounds 
 
 bags Pkgs. and Pounds 
 
 . In eases Pkgs. and Poimds 
 
 bbls. sugar size Pkgs. and Pounds 
 
 bbls. flour size Pkgs. and Pounds 
 
 bags Pkgs. and Poimds 
 
 . In bbls With Meats (Provisions) 
 
 . In cases and crates Pkgs. and Pounds 
 
 bbls. sugar size Pkgs. and Pounds 
 
 bbls. flour size Pkgs. and Pounds 
 
 misc. packages Pkgs. and Pounds 
 
 .In bbls. (45 gal.) .With Beverages 
 
 HANDLING 
 
 AND 
 
 UNIFORM COST ACCOUNTING 
 
 REPORTED 
 
 BY THE 
 
 SUB-COMMITTEE 
 
 OF THE 
 
 CENTRAL BUREAU COMMITTEE 
 COLD STORAGE DIVISION 
 O. C. Mackay 
 
 G. H. KiTTREDGE 
 
 J. R. Shoemaker 
 
 Prepared by Ralph C. Stokell 
 Boston Terminal Refrigerating Company 
 
 Boston, Mass. 
 
 Every sairice rendered should be remunoative to the warehouse. To give anything for nothing 
 
 necesatates an overcharge somewhere else. 
 
162) 
 
 American Warehousemen's Association-Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 163J 
 
 HANDLING 
 
 sufficient to Imow the actual prodSfaC c^ Z^ ^°°* "I ^ "^^ °' ** warehouse. It is not 
 hs selling pri«s on productiv^ ITSt^rS 01^^^^' T^ "^*^ inteUigently. bases 
 through its cost accounting has cWlv Zmf^^hl^^ ^ \. ^ ^ «*°^ merchandise section 
 
 °nrdetr;r;^r^^^^^^^«^°^^^^ 
 
 stn>nglyr^rrndfu.eX^onTS^'',S>r:?&^^ '^ nece^ and your comn^ttee 
 insure r^ults that wiU be ofZ gnZStpS^^Z^^fT^ f**" "P°^- ™« '^U 
 on a basis that wiU n«ke POssibte^SS TiKl ,2^"S '^^""^'"^ as they wiU be 
 
 hanc^.'hi1^at'u:re ^^^^ f^T "^^ "^ "^^ ^^ -"^-^ m the past to cx,ver 
 barely covered and the So,^ is aSv k "^^ f*^ "^ ^°^- *« Pnrfurtive lalTk 
 house is making money, th^b^^wer tSt ^TnX' "^"^ ^ *"'^ °^«''^«'- " ^^^^ 
 expenses. The slogan of the cold s^f ^,^*^„.^^.^^«'»<«°8 ^n undue porUon of the 
 -^e.t.ve to the warehouse. -T^^^^T^^ ^^^^^^^^^ 
 
 whereas a tariff charging for each sen^e^^tel^^^^ ^^T ^^^^^ies in our charges, 
 
 dependent on costs. Then too, it ^^' m^eS ^e^^^^^^ 
 
 that we can apply the Uniform Cost Accounti^ Sv^^^l^^ ^^'"^ ^"^ '^^^^ '"^^^n^e. so 
 service. ^ccounimg bystem and balance income against expenses for each 
 
 Let us then find our handling costs and do so on a imifr-^ Ko • x* 
 ^bor alone mean Httle to the warehoi^ ^^T.^ ^^' T^""^ ^^^ ^^ P'^^^i^e 
 houseman be a real merchant, who sdenSv^S ifj^ ^^^ ?^ ^' ^'^'^' Let each ware- 
 overhead. Guess work has ^o pla^i^ m^^S^'l^ P"?!.^^ ^^^ ^^ fi^t cost and his 
 grow, or who would even survive^m^t W STo^ b^^^ ""^ "^^ ^"^^ ^^^^^ "^ who would 
 
 UNIFORM COST ACCOUNTING 
 
 In order that a warehouseman may make equitable rates, a system of accounts is necessary to form 
 the foundation upon which they are built and furnish the necessary statistical records. Such a system 
 used by the Warehouses must be uniform if the records obtained are to be of value in setting up standards. 
 
 An analysis of the business of the Standard Cold Storage Warehouse, develops that there are two 
 main classes of service furnished, around which the system here outlined is built. 
 
 The primary object of the Standard Warehouse is the storage of commodities and secondly the 
 handling of them. The first has to do with caring for goods while at rest, which is a question of space 
 occupied and refrigeration necessary to maintain certain required temperatures. The second with the 
 movement of the goods, such as receiving and delivering from sill to sill, loading and unloading of cars 
 and special services. 
 
 Proper division of the Investment, Revenue and Expenses must be made and the divisions must be 
 a part of the general system and on a uniform plan to permit of intelligent operation and Cost finding. 
 Such a uniform system will include — 
 
 Eveiy aervice rendered should be remunerative to the warehouse. Tn«^ ^u- J 
 
 necessitates an overcC 3^^ J° '"" "^^^ '" "^^ 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
[64] 
 
 American Warehousemen's Association-Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 [651 
 
 CHART I— Classification of Investment 
 
 I t 
 
 * ft ! 
 
 REAL ESTATE 
 
 BUILDING 
 
 EQUIPMENT 
 
 Warehouse 
 (Storage) 
 
 Power House- 
 
 Car Service 
 
 
 Handling 
 
 I Administrative 
 
 Warehouse (Storage) 
 Car Service 
 Power House 
 
 Warehouse (Storage) 
 Power House 
 
 Insulation 
 
 Brine Piping 
 
 Sprinklers 
 
 Misc. Storage Fixtures 
 
 Boiler Room 
 Engine Room 
 Machine Repair Shop 
 Tracks and Platforms 
 
 Tracks and Platforms 
 Car Service Equipment 
 
 Elevators 
 Warehouse Wiring 
 Trucks, Scales, Tools, etc. 
 Beef Rails 
 
 Office Equipment 
 
 CHART II — Classification of Revenue. 
 
 A. Storage of Commodities 
 Divided into 
 
 B. Handling of Commodities 
 
 Special and Extra 
 Services 
 
 D. Car Service- 
 
 G. Miscellaneous Revenue 
 
 FREEZER 
 
 Temp. 28** and below 
 
 COOLER 
 
 Temp, above 28° 
 
 Receiving & Delivering 
 from sill to sill 
 
 Includes all services not provided for 
 in the regular handling and car ser- 
 vices such as weighing, shipping, in- 
 spection, sampling and the like for 
 which a separate charge is made. 
 
 Loading and Unloading Cars. 
 
 Non operating income 
 Interest and Discoimt Rec'd. 
 Interest on investment 
 
 Every service rendered should be remunerative to the warehouse. 
 
 «^«.o * * . ^° P^^ anything for nothing 
 
 necessitates an overcharge somewhere else. """""g 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
[66] 
 
 American Warehousemen's Association— Cold Storage Division 
 
 CHART III— Classification of Expenses. 
 
 I 
 
 G. 
 
 Expenses con- 
 nected with 
 misc. revenue 
 
 F. 
 
 Administrative 
 Expense 
 
 E. 
 
 Power House 
 Expense 
 
 STORAGE 
 
 HANDLING 
 
 (Corresponding to 
 B. & C. under Revenue) 
 
 Every service rendered should be remunerative to the warehouse To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 Standardization of Basis for Rates 
 
 (67) 
 
 Detail Expense — A — Storage 
 
 1. % Interest on investment in land, storage building and storage equipment (in lieu of rent). 
 
 2. 3% Depreciation and obsolescence on storage building. 
 
 5% Depreciation on warehouse brine piping, insulation, sprinklers and miscellaneous storage 
 fixtures. 
 
 3. Fire Insurance on storage building and storage equipment. 
 
 4. Taxes on land, storage building and storage equipment. 
 
 5. Repairs on storage building and storage equipment. 
 
 6. Watchman and watch supervision. 
 
 7. Advertising. 
 
 8. 35% of administrative expense. 
 
 9. % Interest on working capital required for Storage. 
 
 10. Miscellaneous supplies and expense. 
 
 11. Refrigeration. 
 
 Explanatory Notes Expense — A — Storage 
 
 1-4. Investment 
 
 After the investment figures have been determined no difficulty should be found in caring for these 
 accoimts. 
 
 5. Repairs 
 
 This means ordinary repairs. Additions and improvements are a charge to capital accounts while 
 renewals and replacements should be charged against the depreciation reserve accounts. 
 
 6. Watchman 
 
 As this expense is necessary to protect goods while in Storage and tends to reduce the rate for fire 
 insurance, it should be charged against storage. 
 
 7. Advertising 
 
 Advertising for Storage should be charged here. Other advertising such as for help should be charged 
 as a labor expense. 
 
 8. Administrative Expense 
 
 Share of Administrative Expense will be charged here, on a percentage basis. After an analysis of 
 the expenses making up this group in many warehouses 35% was decided upon as most nearly representing 
 the correct proportion chargeable to Storage. See Note — Expense — F — Administrative. 
 
 9. Interest on Working Capital 
 
 In order to carry the Accounts Receivable of this department, a certain amount of working capital 
 is required; this is estimated to average two months* billing. 
 
 11. Refrigeration 
 
 The proper share of the Power House expense for furnishing and maintaining the necessary Storage 
 temperatures, will be charged here. See Note — Expense — E — Power House. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
[68] 
 
 American Warehousemen's Association-Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 [691 
 
 Detail Expense— B— Handling 
 
 i 
 
 1. 
 2. 
 
 3. 
 4. 
 
 6. 
 7. 
 8. 
 9. 
 
 r t 
 
 Productive Labor. 
 
 Non-Productive Labor, including: 
 
 Moving Merchandise 
 
 Holiday Time and Idle Time 
 
 Janitor and Cleaning 
 
 Undistributable Productive Labor. 
 Liability Insurance. 
 
 tools, etc. ^" '"'"■''* °" '"''''""'"' '" "^^""^ ^"'P'"^"'- '"'='«'^'"« «'«^«'°^. wiring, trucks, scales, 
 5. Fire Insurance on Item No. 4. 
 Taxes on Item No, 4. 
 5% Depreciation on Item No. 4. 
 Repairs to Handling equipment. 
 Power and Light. 
 
 10. Claims. 
 
 11. % Interest on working capital required for handling. 
 
 12. Miscellaneous supplies and expense connected with labor. 
 
 13. 60% of Administrative Expense. 
 
 Explanatory Notes Expense— B— Handling 
 
 1. Productive Labor 
 
 for wW^"a Slr:^:df 7^^X:l, !;, ^r ?.' '=''^'=''^"' "•>"'' ""^^"^"^ «"«^^«^ « -> operation 
 Pay Roli: °^ "^ '*"'''"« *''*' ^'°™'^ °f Productive Labor is explained under 
 
 2. Non-Productive Labor 
 
 9. Power and Light 
 
 10. Claims 
 
 Loss and Damage claims caused by negligence in handling operations should be charged here 
 
 11. Interest on Working Capital 
 
 See note under Expense— A— Storage Item 9. 
 
 13. Administrative Expense 
 
 The share of the item chargeable to Car Service will be according to the percentage that the Car 
 Service billing bears to the total billings for divisions B, C and D— Classification of Revenue Chart II — 
 See Note Expense — F — Administrative. 
 
 Pay Roll 
 
 The pay roll referred to here is for the men engaged in the handling op)erations and does not include 
 the power plant or office departments. For the purpose of better supervision these men may be divided 
 into groups such as for handling, car service, etc. In any event, in order that we may find the various 
 items of Labor, (Productive or Non-Productive) and properly separate the pay roll, it is necessary to have 
 a careful record of the time of each man, or group of men, on each job or operation. 
 
 Determination of Overhead Percentage 
 
 This may be found by dividing the total of Items 2 to 13 inclusive, by Item 1. 
 
 f 
 
 Every service rendered should be remuneraUve to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
I 
 
 [701 
 
 American Warehousemen's Association— Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 I71J 
 
 \\ 
 
 Detail Expense — D — Gar Service 
 
 1. Productive Labor. 
 
 2. Non-Productive Labor including Waiting Time. 
 
 3. Liability Insurance. 
 
 4. % Interest on Investment in land, tracks and platforms. 
 
 5. 5% Depreciation on tracks and platforms. 
 
 6. Fire Insurance on platforms. 
 
 7. Taxes on Item No. 4. 
 
 8. Repairs to tracks and platforms. 
 
 9. Miscellaneous supplies and expense. 
 
 10. % Interest on working capital required for Car Service, 
 n. A Share of Administrative Expense. 
 
 Explanatory Notes Expense — D — Car Service 
 
 1. Productive Labor 
 
 Actual Labor loading and unloading cars. 
 
 2. Non-Productive Labor 
 
 Experience has shown that there is some waiting time in Car Service operations: this should be 
 accotmted for here where possible. 
 
 10. Interest on Working Capital 
 See notes under Expense — ^A — Storage Item 9. 
 
 n. Administrative 
 See note under Expense — B — Handling Item 13. 
 
 Detail Expense — E — Power House 
 
 1. % Interest on Investment in land, building and equipment. 
 
 2. 3% Depreciation and obsolescence on value of building. 
 
 10% Depreciation and obsolescence on value of equipment. (24 hour operation). 
 
 3. Fire Insurance on building and equipment. 
 
 4. Liability Insurance. 
 
 5. Taxes on land, building and equipment. 
 
 6. Repairs to building and equipment. 
 
 7. Labor. 
 
 8. Steam, water for boilers, ashes. 
 
 9. Water. (Miscellaneous use). 
 10. Ammonia and Brine. 
 
 IL OU and Waste. 
 
 12. Miscellaneous supplies and expense. 
 
 13. 5% of Administrative Expense. 
 
 Explanatory Notes Expense — E — Power House 
 
 1-12. Comment on these expenses is unnecessary as the rules laid down for similar accounts in pre- 
 vious divisions will govern. 
 
 13. Administrative Expense 
 
 The percentage here of 5% was determined to be chargeable to Power House after a careful analysis 
 which shows that a very small part of the Administrative group of expenses affect the Power House. See 
 Note under Expense — F — Administrative. 
 
 Note — A study of the Power House group of expenses should be made under the supervision of compe- 
 tent engineers to determine the proportion of expense chargeable to storage, handling and other 
 services rendered. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 ;*f 
 
im^y 
 
 [72] 
 
 American Warehousemen's Association — Cold Storage Division 
 
 Standardization of Basis for Rates 
 
 [731 
 
 Detail Expense — F — Administrative 
 
 1. Rent of Office Space. 
 
 2. % Interest on Investment in Office Ekjxiipment. 
 
 3. 10% Depreciation and obsolescence on Office Equipment. 
 
 4. Fire Insurance on Office Equipment. 
 
 5. Office Heat and Light. 
 
 6. Salaries: Executive, Office and Departmental Heads except Power House. 
 
 7. Liability Insuiance. 
 
 8. Telephone and Telegraph. 
 
 9. Dues, subscriptions, donations and charity. 
 
 10. Legal and technical advice (general). 
 
 11. Taxes: Excise or business franchise tax. 
 
 12. Miscellaneous supplies and expense (office). 
 
 13. Miscellaneous supplies and expense (administrative). 
 
 Explanatory Notes Expense — F — Administrative 
 
 12-13. Miscellaneous Supplies, Etc. 
 
 The purpose of keeping these accoimts separate is, that the expense pertaining directly to the running 
 of the office may be found. 
 
 Note. 
 
 Administrative Expenses are ones which enter into every activity of the business, of maintaining 
 and operating the Cold Storage Warehouse as a general supervision and administrative charge. They 
 are accounts which cannot be directly charged to a particular department or operation as a whole but 
 must be prorated against each department on a percentage basis. 
 
 After study and analysis of the Administrative Expense Group in several Cold Storage Warehouses 
 the following per cents were found to be nearly constant. Storage "A" 35%, Handling "B" (including 
 "C" and "D") 60% and Power House "E" 5%. 
 
 Cost Finding For 
 Warehousemen 
 
 THE American Warehousemen's Association 
 has already published lessons prepared by 
 Mr. C. B. Carruth, Actuary of Massachu- 
 setts Storage Warehousemen's Association and Mr. 
 H. I. Jacobson, Manager, Port of N. Y. Warehouse- 
 men's Bureau of Information, Inc. 
 
 These lessons are entitled "Cost Finding for 
 Warehousemen" and although prepared for the 
 General Storage Section, may be, with equal benefit, 
 applied to the problems in the Cold Storage Section 
 and therefore further explanation here seems unne- 
 cessary. 
 
 ^ t! 
 
 !!- 
 
 Every service rendered should be remunerative to the warehouse. To give anything for nothing 
 
 necessitates an overcharge somewhere else. 
 
 Evoy aervioe rendered should be remunerative to the warehouse. To give anything for nothii^ 
 
 necessitates an overcharge somewhere else. 
 
 MBLL'JiailiB 
 
 I MIW— I 
 
 ^ 4 
 
9=S 
 
 II 
 
 11 i'li 
 
 C74I 
 
 American Warehousemen's Association— Cold Storage Division 
 
 INDEX 
 
 Page 
 
 Accoimting, Uniform $3 
 
 Acknowledgments 6 
 
 Administrative Expense 72 
 
 (Uniform Accounting) 
 
 Analysis, Summary Storage 46 
 
 Car Service Expense 70 
 
 (Uniform Accounting) 
 
 Central Bureau Committee Cold Storage 
 
 Division 5 
 
 Classification 
 
 —Floor Load Table 50 
 
 —Report by Sub-Committee 47-60 
 
 — Short Method 52, 53 
 
 —Standard, basis of '43 
 
 —Standard Cold Storage 55-58 
 
 — Standard Handling 59, 60 
 
 Cooler Service 
 
 —Modification for freezer service 34 
 
 — Storage Expense 32, 33 
 
 Cost Accounting, Uniform 63 
 
 Cost Finding for Warehousemen 73 
 
 Cost of 
 
 —Warehouse, Initial 30, 31 
 
 —Power House, Initial '37 
 
 Expense 
 
 —Apportionment (Power House) 42 
 
 —Administrative (Uniform Accounting) 72 
 — Car Service (Uniform Accoimting) ... 70 
 —Classification of (Uniform Account- 
 ing) 66 
 
 — Cooler Service 32 33 
 
 —Handling (Uniform Accounting) 68, 69 
 
 —Modification for Freezer Service 34 
 
 — Power House 33 
 
 —Power House (Uniform Accounting) . . 71 
 
 —Refrigeration (Storage) 42 
 
 —Storage (Uniform Accounting) 67 
 
 Floor Load Classification Table 50 
 
 —How to Apply 49 
 
 Page 
 
 Freezer Service, Modification for 34 
 
 Glossary 10 
 
 Handling 62 
 
 —Apportionment (Power House) 41, 42 
 
 —Classification, Standard 59, 60 
 
 —Expense 68, 69 
 
 (Uniform Accounting) 
 
 Handling and Uniform Cost Accoimting 
 
 —Report by Sub-Committee 61-72 
 
 Harpham, Barnes, Stevenson & Coe, Inc. 
 
 —Communication from 7 
 
 Inches Reduced to Decimal fractions of a 
 
 foot. Table of 54 
 
 Increase and Decrease from Standard, 
 
 Table showing percentages of 52 
 
 Insulation 27-29 
 
 Investment and Fixed Charges 
 
 —Report by Sub-Committee 13-34 
 
 Investment 
 
 —Apportionment (Power House) 41 
 
 — Classification of 54 
 
 (Uniform Accounting) 
 
 Mason, W. B., Chairman 
 
 — Letter of Submittal 9 
 
 Mimmum Computing Weight 54 
 
 Modification and I nf ormation, Standard . . 52 
 
 Pay Roll (Power House) 40 
 
 Plans 
 
 — Power House 35 
 
 — Warehouse Building 15-23 
 
 Power House 
 
 — Estimated Expense 
 
 —Expense and Necessary Refrigera- 
 tion Income 43 
 
 — Expense (Uniform Accounting) 71 
 
 — Initial Cost of 37 
 
 —Plan 35 
 
 — Refrigeration Analysis 43 
 
 C-- 
 
 Standardization of Basis for Rates 
 
 [751 
 
 INDEX— Continued 
 
 Refrigeration ^ 
 
 —Analysis (Power House) 43 
 
 —Report by Sub-Committee 35-45 
 
 —Required for Standard Warehouse ... 40 
 
 Revenue, Classification of 65 
 
 (Uniform Accounting) 
 
 Short Method Classification Table 53 
 
 Specification, Warehouse 25, 26 
 
 Standard 
 
 — Basis of Classification 48 
 
 —Cold Storage Classification 55-58 
 
 — Handling Classification 59, 60 
 
 —Modification and Information 52 
 
 —Warehouse Terms and Conditions ... 11, 12 
 
 Steam 
 
 — Consumption 39 
 
 —Cost of 39 
 
 Storage 
 
 — ^Analysis, Summary 46 
 
 —Apportionment (Power House) 41, 42 
 
 Storage— Continued 
 
 —Expense, Cooler Service 32. 33 
 
 —Expense, Modification for Freezer 
 
 Service 34 
 
 -Expense, Refiigeration 42 
 
 —Expense (Uniform Accounting) 67 
 
 Summary Storage Analysis ^ 
 
 Terms and Conditions 
 
 Standard Warehouse 11, 12 
 
 Uniform Cost Accounting ® 
 
 Uniform Cost Accounting 
 
 —Report by Sub-Committee 61-73 
 
 Union Insulating Company 
 
 — Letter from 27, 28 
 
 Warehouse, Standard 
 
 —Building plans 15-23 
 
 — Initial Cost of 30, 31 
 
 — Specifications 25, 26 
 
 —Terms and Conditions 11, 12 
 
 Weight, Minimum Computing 54 
 
 Every service rendered should be remunenUve to the warehouM. To give anything for MQAi^ 
 
 neoetsitate* an overcharge Kmewhere ebe. 
 
 Every service rendered should be remuneraUve to the warehouse. To give anything for nothing 
 
 necessitates an overcharge sanewhere else. 
 
 
^ 
 
 
 IK 
 
 ;"?iRr^ 
 
 ^.^ 
 
 
 V 
 
 > 
 
 MOTIF 
 
 unr^ 
 
 H £ R E are two kinds of persons in 
 the world: those who think first of 
 difficulties and those who think first 
 of the importance of accomplishment in spite 
 of difficulties. 
 
 If a thing ought to be done, the presence 
 of severe obstacles to its doing is only a further 
 reason for bringing it to pass. Yet the trait of 
 instantly showing why a thing cannot be done 
 is keeping down more young men, and older, 
 too. in business than any other factor in their 
 lives. 
 
 Anybody. can point out difficulties; it calls 
 for brains and courage to look beyond difficulties 
 to the end. If you want to stay just where you 
 are in the procesMon, or fall steadily behind, 
 give obstacles a first place in your Ufe. If you 
 want to move out from the crowd and count 
 for something more than 'average' let every 
 obstacle he welcomed as a fresh incentive to 
 action." 
 
 APR 3 «as 
 
I 
 
 FFB S 1931 
 
 COLUMBIA UMVEMSnv 
 
 0041449614 
 
 NEH 
 
 I 
 
 
 910398 
 
 ^j/l o:ne^ 
 
 II 
 I 
 
 JOL 1 .«? /y/:, 
 

 •'ir tr < 
 
 ^*1^' 
 
 
END OF 
 TITLE