ally recognized, a good deal of dispute and polemics on the
subject might be saved. For this reason it is quite impossible that
all the expenditure on the mine should be charged into working costs,
particularly some items that arise through "capital expenditure."

THE DISSECTION OF EXPENDITURES DEPARTMENTALLY.--The final division
in the dissection of the mine expenditure is in the main:--

/(1) General Expenses. / Ore-breaking. \
| | Supporting Stopes. | Various
_Revenue._< (2) Ore Extraction. < Trucking Ore. | expenditures
| \ Hoisting. | for labor,
\(3) Pumping. | supplies, power,
/ Shaft-sinking. | repairs, etc.,
| Station-cutting. > worked out per
| Crosscutting. | ton or foot
/(4) Development. < Driving. | advanced
_Capital | | Rising. | over each
or < | Winzes. | department.
Suspense._ | \ Diamond Drilling. /
|
| (5) Construction and \ Various Works.
\ Equipment. /

The detailed dissection of expenditures in these various departments
with view to determine amount of various sorts of expenditure over
the department, or over some special work in that department, is
full of unsolvable complications. The allocation of the direct
expenditure of labor and supplies applied to the above divisions or
special departments in them, is easily accomplished, but beyond this
point two sorts of difficulties immediately arise and offer infinite
field for opinion and method. The first of these difficulties arises
from supplementary departments on the mine, such as "power," "repairs
and maintenance," "sampling and assaying." These departments must
be "spread" over the divisions outlined above, for such charges
are in part or whole a portion of the expense of these divisions.
Further, all of these "spread" departments are applied to surface
as well as to underground works, and must be divided not only over
the above departments but also over the surface departments,--not
under discussion here. The common method is to distribute "power" on
a basis of an approximation of the amount used in each department;
to distri