Document 4D0M5jj8o47p6yL8w8qZVwYe
COVER SHEET FOR B-LEVEL DOCUMENTS REMOVED IN PRIVILEGE REVIEW
ORIGINAL B-LEVEL BOX NO.
PRODUCTION BOX NO .
-15
FILE NO.j2------------------------------------.---------------------- -----------------
FILE NAME
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Accounting Methods October 2, 196^
J. Derichsweller, Denison Sanders, Long Beach 5. Christiaans, ManviHe Plant J. Lemonier, Marrero F. Daniels, Stockton F. Cohrs, Waukegan
Accounting Advocate A-25 Fibre
Bie following confirms my wire of today.
Because of the relatively Insignificant effects on standard unit costs of finished goods and after further consideration of the effects of. revaluing the Asbestos Fibre Purchased Inventory account, it has been decided not to revalue any Inventory accounts for the retroactive price change for A-25 fibre.
Please disregard the last paragraph of my letter of August 28, 196k and If any Inventory revaluation entries have been made, please reverse them In September accounting.
Accordingly, valuation of Inventory and usage of A-25 fibre should be at the standard unit costs established In January and all dif ferences between the cost of receipts and the value of inventory will be recorded In the price variation account for the remainder of 196^.
cc: T. R. Smith, GHQ
W. T. Lundell, MQ A. P. Carpenter, HAC J. A. Torgesen, HAC N. Fedoruk
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A. J. Roth ff
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REPORT OF ASBESTOS FIB R E - TOWS RECEIVED AMD USED MTC 013368
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Accounting Methods P. 0. Box 400 Manvllle, N. J.
February 9, 1968
Managers of Service or Finance Managers
SPECIAL FIBRE PRICING
In accordance with K. V. Linden's letter of December 26, 1967 to Division General Managers, each division using Jeffrey or Advocate fibres is to receive a credit of $10. per ton for any excess of physical receipts over quantity used for the period January through May. o
Entry to credit each division (and shop for ESL statements) will be made on HAC records at the end of May. In order to furnish HAC with the necessary information to make these entries and to provide interim information monthly, we have designed a combination work sheet and report form as per the attached.
Each month, as soon as possible after detailed inventory records for asbestos fibre have been completed, compute and enter total tons (to the nearest tenth of a ton) of asbestos fibre received and total tons used by shop. Enter separately for Jeffrey fibre and for Advocate fibre. Also compute total tons received and used for the plant and enter on line for Total.
Receipts quantity is quantity physically received in the period - not quantity billed.
If. there are instances where more than one shop is using fibre from the same inventory, allocate receipts and usage to the using shops.
It is intended that one copy of the attached form be used as the work slieet for entering the data for each month. Do not enter any data in the last four columns until after May data has been entered.
N.
Each month after the latest month's data has been entered, duplicate a copy of the work sheet/report form and send to R. A. Rowden, HAC, to arrive on or before the 6th working day. For the January report, complete and forward the report as soon as possible.
For the May report, after entry of May data, compute total tons received and used for
each shop and enter in columns for Total. Also for each shop, compute excess of tons
received over tons used and enter in column for Net Excess.' Compute and enter value
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at $10. per ton. ^
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If quantity used exceeds quantity received for a particular shop, identify net
excess quantity as a credit by entering an asterisk immediately following the ri
amount -* do not enter any $ ..Value for this shop.,. i_C<^ute^ip^^^lairfc|$;yfe^e
based on net excess tonnage for total plant and allocate'TO^those shops that
had excesses of receipts over usage.
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68 SEP
Accounting Methods F. 0. Box 400 5 AM *&nv(|$Le, N. J.
September 3, 1968
E. Roush, Denison J. Derlchsweiler, Green Cove C. Sanders, Long Beach E. Christiaens, Manville Plant E. Martin, Marrero F. Daniels, Stockton F. Cohrs, Waukegan
ADVOCATE FIBRE RECEIPTS
We have been advised that effective for 1968 shipments. Advocate fibres will be sold to the Pipe Division FOB Bale Verte, Nfld., all freight and handling charges for account of the receiving plants.
As before, Advocate billing for cost of fibre plus loading at Bale Verte and ocean freight to port of discharge will be paid by GHQ and will be recorded on your books from copy of the billing as debit to Account 61103 Price Variation - Fibre (Outside Purchase) and credit to Headquarters Control Account 27XXX.
Marine Insurance coverage will be placed by GHQ Traffic Department and premiums will be charged to the respective locations by Inter-office charge.
All other costs In connection with these shipments such as stevedoring, entry fees. Inland transportation, etc., will be paid and accounted by the receiving locations. However, in order to keep the various offices informed of the total cost of Advocate fibre receipts, please send copies of all locally paid charges to the following:
H. F. Washburn, "GHQ L. R. Delaney, Jeffrey Mine W. R. Johnson, Manville Plant
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cc: H. F. Washburn, GHQ L. R. Delaney, Jeffrey Mine W. R. Johnson, Manville Plant 0. B. Merchant, Waukegan DPC H.'Glatt-
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INVOICE
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Li UaiJ&dU U C WALTON & SON STEVEDORING AND CONTi-
13020.SARAH LANE. BOX 9767. HOUSTON.TEXAS 77015
Dote NOVEMBER 3C. 1973
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JOHNS MANY'LLE PRODUCTS ATTN: MR. L.I. RICHARDS DENISON, TX
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DESCRIPTION
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js' s on ^.:a- A. Harris - Long Beach H. Engel - Manville L. Inguagiato - Marrero D. R. Thomas - Stockton E. A. Paddock - Waukegan -, ; 0. DeLong - Green Cove
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FIBRE PRICES
Attached, for your location, is a current up-to-date price list for the various fibres.
The attachment shows grades, color coding, f.o.b. points and prices, and freight charges as of 6/1/68.
All costs are in U.S. dollars, on a per ton basis.
^ F. T. Petersen
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J. E. Hesse R. J. Whalen : D. C. Josephs D. Nowlin. . - .. W. R. Johnson am-
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G C EGGLESTON DELONG INGUAGIATO
"RE LTR 10-21-68 ON STANDARD FIBER
BLENDS PAGE 2 BLEND M751 SHLD BE 13.3 PCT BLUE 26.7 PCT REEVES
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60.0 PCT ADVOCATE A-25THIS WILL ALLOW EVEN BAGS FOR 1500 LB BATCH
,PLS CHANG LETTER ACCORDINGLY
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ADVOCATE VISES. LTD. .
HOUSTON, TEXAS____ 1*1* ` *S
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ASBESTOS. QUEBEC ------------------------------- ------------------------------------------------------------
CREDIT
WE TO-DAY------------------------------------- YOUR ACCOUNT AS FOLLOWS
REFUND OF AfiEHCY FEE FIR LETTER STRACMAM SHIFT I NS CO. SEPT. 2k, 1973
S 250.00 -------------
MTC 013386
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N. W. Hendry - Asbestos
Advocate Fiber Shipnents for Marrero & Denison
Please refer to your subject letter to K. J. Whalen dated 13/26/63 sad your general letter on all fibors dated 12/2^/63
With respect to the overall question of`Advocate fiber, would you please advise us regarding the following.
1. It is our understanding that the ariniffiua Point Value specification for Advocate is 70. Is this correct?
2. Will the Point Value of Advocate be checked before the material is chipped?
3* AGouning tho answer to 2 is y3, are we correct that any i<; tcinuo 70 F/ lota will ba held for specific clearance by
Pipe Division DHQ (e.g. the writer).
4. 1 gather that you identify your Point. Values by lot numbers. Are the bags narked with the lot nunbers for future identification os you are now doing with 4n?
Assuming that the bags are narked with lot nunbers, would you plorsa adviso uo as to the lot nunbers In the Marrero and Peniscn ehlpscnta no that vs nay pass this along. These lot numbers will be helpful or necessary in segregating the Inventories.
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F. T. Petersen
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cc: J. S. McCarty
K. J. Whalen
J. R. Hutchison - AFD Asbestos
S. K. Brighaa - '*
W. P; Archer - "
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J. W. Miles - Marrero
J. E. Ilenoe - Denison
J.,Basse - J.w. Hilt*a - Attached ia
N.VMIcndry'3 ltr. of 13/26 regarding
the point values of thu Advocate fiber being chipped to your locations. I will
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advise you regarding the let authors & bag identification 03 soon aa received. This j
fiber should be stored go that it nay ba identified and in turn used at the lower J
ooint value reported 62 for Marrero S 65 for Denison. F.T.P.
MTC 013390
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K. Whalen
hew York
ADVOCATE FIBRE SHIPMENTS fCF; MAF.RETO AMD DENNISON
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We confirm our tci^.-. rhora conversation with you of today's date wberebv we plan to ship the following tci.r.aeas and point value ranges, on November list, from Bale Verto to vocr Marrero a:ui Oeimiscn plants.
7Cv tons Advocate A-25 to Marrero 52 - 51* points "'Vo ``jiis Advocate A-2S to Dennison 65 - 66 points
You advised that this -cyrd be quite satisfactory on the basis of your advance knowiedp/s of t:.< point value ranges.
^7 N.W. HENDRY
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F.T. Feters ,n J.B. McC : rf / J.R. hutch* - or. o.K. D T l k'r.vnl:-
W . P . Archer
- ,1n1, New York - rhQ, New York
MTC 013391
DHQ-Manville July 18, 1968
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A. Harris --*TLoonng BBeach
H. Engel - Manville
L. Inguagiato - Marrero
D. R. Thomas - Stockton
E. Paddock - Waukegan
G. DeLong - Green Cove Springs
ADVOCATE FIBRE
Please note the attached copy of a letter dated 7/17/68 from H. F. Washburn to A, J. Roth.
The procedures to be followed by Advocate and DHQ and the plants differ from that in effect during the previous shipments of Advocate.
We will keep you advised of the procedures to be followed when payment of Advocate bills are required.
** gf W. R. ^Johnson
cc: H. F. Washburn file chrono
WRJ/mb Enel.
NlTC 013392
A* J. Roth-Manville
cc F. T. Pctersan-Bcr E9 Hanvlllo X. R. Delanoy-Jeffrey Kino
file chrono
FILS 601-ADVOCATE HINES, LTD.
Henceforth Advocate fibres will be sold to the Pipe Division FOB Bale
Yorte, Kfld., ell freight end handling charges for account of the
receiving plants. '
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Based on conversation with L. R. Delaney, each pipe plant will be billed for cost of fibre plus loading at Bale Yerto and ocean freight to port of discharge. All other charges are payable in the V.S., as heretofore, but the problea is whether the individual plants should pay and absorb or forward to TP DKQ. I r-xoonond tho forcer procedure.
Marins insurance coverage vill bo placed by na, and premiums charged to tho receiving locations on an intercompany debit.
As stated above, 1 feel the plants should pay for stevedoring, ettry fees, inland transportation etc., and furnish TP DKQ and ne with copies of all paid bills. I need then to accumulate total disbursement for the President's office and at the asae tloa check for any irregularities.
Your coments will be appreciated.
E. F. Washburn Pi-13
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Division Headquarters Box 89 - Manville Plant January 17, 1968
G. C. Eggleston-Denison L. Inguagiato-Marrero
ADVOCATE SHIPMENTS
Enclosed are copies of ll^t of p.v.s. ^jVd lot numbers of Advocate fibre shipped to you via "Ole RinSe" 61t HaleVerte January 6, 1968. Also enclosed for your information are memorandum copies of the billings involved.
K. fU' Johnson
cc: W. Roush-Denison L. Richards-Denison J. Boudreaux-Marrero I. Martin-Marrero File (2) Chrono
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