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.
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