Brokerage or commission was sometimes paid on the sale of, or procurement of, fruit by other buyers. Supplies and shop expense include picker's tickets, and various supplies and shop tools and materials not easily classified with some other expense. Office supplies and expense include stationery, postage, bank charges, depre- ciation and insurance on office equipment. Telephone and telegraph was used principally in buying and selling of fruit, but a portion was allocated to picking and hauling also. Lights, water and power expense included the office consumption and sometimes power for graders or fruit elevators. A few firms rented equipment of various kinds for a part of their operations. Travel and auto expense was incurred mainly in the buying and selling of fruit, but also some in supervising the picking crews and fruit hauling. Some firms paid a mileage rate for autos used, while some owned the cars and supplied fuel, repairs, etc. Miscellaneous expense included a great many items, some of which were sizeable sums for a few firms but averaged small amounts for all. This group Is made up of adver- tising, public relations expense, dues, subscription, donations, driver's expense accounts, business bad debts, legal and audit and many unclassified items of expense. Capital investment Capital invested in the various physical assets required to pick and haul citrus fruit by 22 firms is shown in Table 3. The firms included 7 citrus dealers and 15 fresh fruit packers. Total book value of investment per firm averaged $65,677 or $85 per 1,000 boxes