upr000062 258

As will be further explained, those costs ardor Item B bars act In tbs past bean assigned to tbs Las Vegas operations, although such costs have actually been incurred* Tbs character of the services and costs that go to stake \ip these Administrative expanses ares A - Administrative Changes Arising in Las Vegas $ These charges include that portion of the salaries and expenses of the general manager, Ms assistant snd the superintendent, whose work is assigned to the Plater utility operation* The basis of proration for this and other general expense accounts over the period 1951-1948 has beem Water system 70 Rooming house 19 Lots and land I Total im In view of the substantial growth in the water system and an actual decline In the activities of the other two functions, a new set of allocation percentages for administrative salaries were established for the year 1949, which arc likewise being used for the current year 1950. These aret . Water %vats» B0 Eooraingv4|ouse 10 Lots and Abend . 8 Total B - Administrative Charges Arising outside of Las Vegas -nriin*»ri*iiviTiTiiTiiii*i*fViffT<»OTTiVMi>ii>r*ii'frfTTir~rhrrfTi**-iir~~'''r~,rirTr'~ir^irrhr'-rTt'ir'n-rri—tr• iir—t~- i ; 'rr -nT"frr"**)~"r •Tlifir'"—i—r 7-—*-'? n—fr-f** Any examination and analysis of the local opera­tions of the water Utility will show, for example, that the general accounting, preparation of work orders for plant additions, engineering estimates,