12. Handling of Supplies.
13. Freight, when not included in item No. 11 or No. 7.
14. Unloading, Hauling and Storing Materials and Supplies.
15. Re-handling Materials and Supplies.
16. Interest on Cash Capital Exclusive of Plant.
17. Taxes and Insurance on Property (including boilers).
18. Accidental Insurance, to protect workmen and the public.
19. Advertising, Medical Expense, and Charity.
20. Discounts on Bonds, Warrants, or Notes.
21. Contingency Labor.