Harvard business reports (1930)

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5io HARVARD BUSINESS REPORTS Asbestos curtain, carpenter shop (excluding small tools which are items of immediate expense), lobby railing and chains, seats, check room equipment, electric light fixtures, orchestra stands and chairs, organ, steel lockers and safes, special electrical equipment (such as usher signal system, aisle lights, public address amplification system, dictograph and inter-office telephone, stage switchboard, auditorium cone and flood light fixtures), and marquise (special consideration to be given if integral parts of the structure made of bronze or copper) — rate of 10% per year. Expensive paintings, metal vases, statues and other art objects and relics should be separately classified on the books, inventoried periodically, and not depreciated. Electrical stage equipment, spotlights, signs (not including electric light bulbs, all original installations being written off within six to twelve months, with replacements as immediate expense), and furniture (such as chairs, settees, tables, mirrors, floor and table lamps, vases — other than metal, and theater office fur.iiture) — rate of 15% per year. Sound installations and related alteration costs (pick-up), equipment being given a two-year life and original installation of bulbs, vacuum tubes, etc., being written off within six to twelve months, with replacements as immediate expense, draperies and stage curtains, projection room equipment, projection screens, ticket and change machines, turnstiles, pianos, and miscellaneous stage and theater equipment — rate of 30% per year. Carpets, rugs, and railing coverings — rate of S3^i% per year. Usher and doorman uniforms written off within three to six months, with replacements as immediate expense. The following types of theater equipment, because they possessed longer life and were integral parts of the building or structure proper, frequently were classified as building equipment. Moreover, since it had often been necessary to make such installations in an otherwise equipped theater, the Publix Theaters Corporation classified them as theater equipment. Electrical work (wiring, conduits, outlets, building switchboard), plumbing, radiators, steam lines and other piping, and sprinkler system — rate of 4% per year. Elevators, counter-weight system and elevating machinery for orchestra platform and organ console — rate of 5 % per year. Refrigerating and ventilating system, drinking water, cooling system, and boiler room equipment — rate of 6%% per year. Painting, decorating and murals, ticket booths and poster frames, and accoustical treatme'nt — rate of 10% per year. Linoleum and rubber flooring, and miscellaneous building equipment — rate of 20% per year.