Document dQ2Lzd9bkg6DREj6qMnJYqzqQ

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ZL^-D .XdD l~bsr, cd**.{/</ > rf/73fi m J-b*, /4&ssafrjs> y^ct/srs J0/uy y/b/rsw _. _ ------------------^ _______________ OvA5> /h'jtfoD M>S, , /tuy/S Styrjrty-JT^/ JA)U(fXffdzJtS Df b/i/i/ /-,' b/iy hi Cxi//.5iy /J-f/l/c/f/J 7~/b/t-`Ly /tfouj Co*>7LS /TCa/y /p/t' /Z/rJhJ SsO //& J~b, /J . -Y /0S> 7-b, b>#J?, , 7/h/S I/SjA-Q*,; >'S /Zlx?/i*2iy /a? JJ& AJd, lx) 0< ev yj / J/o J-b, b?#js yvbCyjy^ us fJ> /&Le**;Ay d/i/i/ /'/b^y USSizf'U/X?S ///>/r1 y&k/'c*/ >/> /TJx/A'Jzh/C-O~ 'LrJ IXy-A 7y pj Lbs 1 >y Jftx?SC4CSr/fZ> W3|Bp &sS2^- @) $/77 >0 7 //7700 Jbs py /tfic/tJtoJ J&) l'^7,c/8>f. y&ktJ!.a-l-;?/>s o/rJ /r7c sJi u/*tuy'/ /Zncf*'Jt'is 'fay 7*ysr" _ .' . . r .-. * i-*~ ^ - *."**u.,-y *"' * c.-'/J .v_V-2** ;-V,-V. i. , . -, ' : 45-480 Mm* * U.S.A. ^ O^v^iT/ /,oL. Loo 4? - ^71^ ^___________________ 7(*.000 i 3,0fD " // 720,%DO & /? - ;*;?(?? " /}JtX>c*ftS ) 713i.UD dP J/7'~S% /$/;<,y $2, 300' /?2'C>Y - /3>74-/# " - LlS" " //5.$0 0 &/}?,? - /5. ^7/ " .-- ___ ,_______________________________vni. /___ ^ c^3 *t (p 3$Py? ^ '/&? s ^l^'/, .3 ^ /^" / :----- =---- ^ s---' 1 1 1 1 Wf 1 1 ^ .. 1^7^ r *1 * i >" ^Pi '-M . 'f --------------------------------------------- --'--------W 1 -- " * ' yb/z/ y$z1T- ^---------------------------- '.Si* DHQ, Manvilie January 26, 1971 V. E. Volwiler FIBER'COST OX COST/TON STATEMENT Your request to change the basis of computing fiber costs has been reviewed with the Controller and Headquarters Accounting Methods. Decision reached is to keep the present system of using at replacement cost. There are good arguments for either method, but the existing method appears best because: 1. The Cost/Ton Statement is a comparative statement for the Pipe Division only. It is used to compare one Plant's operation with another, and is valid as long as each uses the same basis. 2. The use of replacement cost is consistent with last-in, first-out policy. 3. 'Average available' cost would require double bookkeeping . 4. What is available for use is not necessarily what will actually be used. 5. In a period of increasing prices, the ability to buy 'cheap' and 'hold' can only be done where storage space is available. In a period of lower prices, minimum inventory would be favored. On a Division basis, we are staying with the present instructions. . K. J. Whalen KJW:bc cc: R. W. Sherburne W. R. Kollica file/c'nrono (DN) Pr- ^ ! l .L J t "* / *- ~[T ./ ... 1i 1 ii \ii j ; 1 ! ! ' ^ -W tss; ---------1 A\.->A . \A .----- fA'l_ ; /fc-T\Jtf'L- { /^/Jr/Z'i/ / ,'f) \/77/ fj ! t \t u' ! S 29-7-fy- ji : yf &)(, O'OS 0 . | T&f./o \ /P73 d/t*. L\ /L2& &/Z/ S25./V ___ ff>-- ivsOj, @) i ; 7tfc. L>b 231.-3*/ t j. ; ij i .... .- I i } !; *i i \ \ i ri ;i 7^ 4^/ \2? j 1. i; i j i7^/SO . il i.! 11 j; i 77/ -?X '; 3 3ffk/U . P J& _ _ f>/ W,<Q fe* 0 j !' 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