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watchmen, yard and scalehouse labor, and crew truck drivers.

 Workmen's Compensation insurance and payroll taxes were added to the amounts

paid workers to determine the total direct! labor costs.

 Gasoline, oil and grease cost was the amount consumed by grove and crew trucks,

loading machines, highway trucks and in Some cases by buyers' cars.

 Repairs covered all automotive equipment and loading machines, buildings, and

in addition field box and ladder repair and replacement.

 Licenses and taxes were principally the truck and auto licenses, but also included

business bonds or licenses and taxes on any property used in the business.

 Depreciation is the allowance to cover the estimated wear and tear on the physical

assets used in the business. The total amount of depreciation was calculated by the

firm's accountants in most cases.

 Interest is the amount paid for the use of borrowed capital. Very few of the firms

paid any considerable amount of interest, indicating that they were furnishing most of

the capital required to operate the business. No charge for use of the owner's capital

is included in Tables 1 and 2.

 Salaries were paid to management, office employees, and fruit buyers where

employed by the firm. Some of the citrus dealers were partnerships and individual

proprietorships and had no paid management this function being performed by the

entrepreneurs. In these cases the owner was asked to estimate the value of his labor and

management. If only the paid management costs had been included the per-box costs of

management for dealers (Table 1) would have been as follows: