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E. SELLING OVER IAD
 Executive Sal- ries (Selling)
 Commissions Salesmren
 Sr.lesmen's Sla.ries
 Loss on Salesmen's Advances
 Showroom S-laries
 Amortization, of Leaschold Improvements Selling
 Advert i si :i g
 Advortisin.. Sa.l'ries
 Roy'.lt ies
 Auto E-.- ense
 Deirecia.tion of Auto
 Rent -selling
 Light- selling
 Sundry Selling Expenses

F. DISTRIBUTION 0VZ-RF-DA
 ShiMr-in- Srlarics
 Stockroom Sal.-ries (Finished 3.Bs)
 Wrn.)Ving and Prckinb m,'.terilis
 Freight, Exmrcss, Trucking, P.rcel Post, Carf-res- Outwp.rd (Shi
 Sundry Shi-pping Exnenso

G. ADMIIIISTRATIVE AiTD GElNRAL OVERIIEAD
 Executive Salairies
 Office Slaries
 Insura.-c e
 Sta.tionery, Printin,- nnd Office Sw"->lies
 Tele-hone arnd Tclegrn-)h
 Postf.ye
 Auditing Fees
 Leczgl Fees
 Dues and Subscriptions
 Rent Office
 Light Office
 Electric Protection
 Code Authority Assessments ExeIise
 Taxes except Income Trxes
 .Provision for Doubtful Accounts or Ba.d Debts Written Off
 Credit and Collection Ex.ense
 Depreciation of Office Furniture and Fixtures
 Bank Charges
 Sund-ry Ge-ier-l Exnense

 ITEMS NOT TO 3E INCLUDED III OVERHEAD OR II.CCO1,M i

 INTEREST ON 30 ROWED i..iOITEY
 Interest on moncy borrowed should not be included in overhead
 costs, but for this -iur)ose sh-ll be considered as r. non-operating
 ex-ensc due to lack of sufficient invested ca.-)itl. ||;

 LIFE IIISURAICE Owners, Chief Executives and Enrjloyees i
 Premiums on policies insuring the lives of owners and chief I
 executives, or on rou-i life insurance for emoloyees, must not be |
 included in the overhe..d expenses but for this purpose should be Co01
 sidercd as r non-operating expense.
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