Wood, plywoods, veneers, etc.: actual net bulk purchase or replacement cost, whichever is higher, including haulage, stacking, weathering, etc., to which must be added the appropriate wastage factors.
Brasswork, ironmongery, etc.: cost of screws, nails, brasswork, special fittings, etc. at purchase price or replacement value.
Sundry materials: all other miscellaneous materials, including glue, glasspaper, polishing materials, etc., directly chargeable to the work. As it is sometimes difficult to assess the amounts of such items as glue, sanding and polishing materials, etc. consumed in any one job, the total cost over the year is sometimes expressed as a percentage addition, but the system is likely to be unfair to some classes of work, and it is better to itemize wherever possible.
Was this article helpful?
Wood finishing can be tricky and after spending hours on building your project you want to be sure that you get the best outcome possible. In The Complete Guide To Wood Finishing you will learn how to get beautiful, professional results no matter what your project is, even if you have never tried your hand at wood finishing before. You will learn about every step in the wood finishing process from a professional wood finisher with years of experience.