6509.15,20
Page 1 of 2
FOREST SERVICE HANDBOOK
DENVER, CO
FSH 6509.15 - COLLECTION AND ANALYSIS OF TIMBER PURCHASERS' COST
AND SALES DATA
R2 Supplement No. 6509.15-93-1
Effective September 30, 1993
POSTING NOTICE. Supplements to this title are numbered consecutively. Post by document name. Remove entire document and replace with this supplement. Retain this transmittal as the first page of this document. The last supplement to this Handbook was Supplement No. 4 to Chapter 20.
Page Code / Superseded Sheets22.62 / 1
22.64a / 1
22.8 / 1
Supplements Covered
R2 Supplement No. 4, 03/87
R2 Supplement No. 3, 08/83
R2 Supplement No. 2, 01/79
New
Document Name / (Number of Pages)
6509.15,20 / 2
Digest:
Updates to electronic format.
ELIZABETH ESTILL
Regional Forester
CHAPTER 20 - COLLECTION AND ANALYSIS
22.62 - Skidding. In Region 2, waterbars for skid trails are normally constructed with equipment on the site at the time the skidding operation is complete. The cost for such work is, therefore, being collected within the skid zone costs. Therefore, the cost for skid trail waterbar construction should not be appraised nor removed as "other contractual" unless it deviates substantially from the normal.
22.64a - Transportation and Road Maintenance. Log haul costs in the Black Hills Appraisal Zone shall include loading, hauling, and unloading. Overhead for the entire operation will be included in this cost center. This conforms to the predominant operation, self-loading log trucks used in this zone, and recognizes the way Black Hills operators do business.
22.71 - Log Acquisition Overhead Cost. This cost center is consolidated with the general manufacturing overhead (22.88) cost center for simplified data collection and appraisal zone averaging.
22.8 - Manufacturing Cost Centers and Divisors. The manufacturing cost centers are consolidated into the following for simplified data collection and appraisal zone averaging:
1. Sawmill.
2. Other Manufacturing Costs. Includes yard, air drying, loading for shipping, dry limn, and surfacing costs.
3. General Manufacturing Overhead. This cost center is kept separate for cost accountant's usage in distribution of costs in accordance with section 22.31/
4. Debarker and Chipper.
5. Other By-Products.
The necessity for identifying all the cost centers is unnecessary due to present Region 2 usage of the total sales-total cost concept.