Indirect Charges per Day
| | A | B | C | D | E | F | Average Total | |
| Depreciation | $3.50 | $4.19 | $3.60 | $3.40 | $3.67 | $4.00 | $3.77 |
| Interest | 1.20 | 1.26 | 1.08 | 1.22 | 1.10 | 1.00 | 1.15 |
| Insurance | 1.50 | 2.54 | 1.26 | 2.10 | .86 | .50 | 1.47 |
| Garage | 1.00 | 1.20 | 1.00 | 1.00 | .89 | 1.00 | 1.01 |
| Maintenance | .50 | ... | .50 | ... | 1.00 | ... | .75 |
| Overhaul | 1.33 | 2.75 | 1.80 | 1.60 | 2.00 | 3.00 | 2.07 |
| License | .17 | .27 | .20 | .20 | .20 | .20 | .20 |
| Body upkeep | .25 | ... | .30 | .10 | .40 | ... | .27 |
| | | | | | | | | $10.69 |
| Supervision | .50 | 2.93 | 2.05 | 1.90 | ... | ... | 1.90 | 1.90 |
| Lost time | 2.20 | ... | 1.67 | 3.40 | 2.50 | 1.97 | 2.57 | 2.57 |
| 23.45 | 28.09 | 24.26 | 28.07 | 22.12 | 24.17 | | 26.82 |
Table 2
Overhead Charges per Year for a 5-ton Capacity Gasoline Motor Truck Running an Average of 50 Miles per Day for 240 Days per Year
| Driver's wages[1] | $1500 |
| Depreciation (20% on $6000 investment) | 1200 |
| Interest (6% on $6000 investment) | 360 |
| Insurance | 450 |
| Garage (rental, upkeep, etc.) | 300 |
Maintenance, minor repairs and supplies, tire chains,
tools, lamps, springs, equipment, etc. (estimated | 300 |
| Complete overhaul once a year | 600 |
| License fee | 60 |
| Body upkeep, repairs, painting, etc. | 90 |
| Supervision | 696 |
| Total per annum | $5556 |
| Overhead charges per day for 240 days in the year, actual operation | $23.15 |
| Overhead charges per mile for 50 miles per day | .463 |
[1] In the above table the driver's wages have been placed under overhead charges because the driver is paid by the month and his wages continue even though the truck is idle because of repairs, bad weather or lack of business, unless, of course, the idleness should be of long duration, when the driver might be laid off.
Direct Charges per Day and per Mile for 5-ton Truck Operated as Above
| | Cost per day | Cost per mile |
| Tires (based on present tire guarantee) | $3.00 | $0.06 |
| Lubricants | .50 | .01 |
| Gasoline (3½ miles per gal., 14 gal. at 25c) | 3.50 | .07 |
| | 7.00 | 0.14 |
| Total of overhead and direct charges for 240 days per year operation, per day | $30.15 |
| Per mile | .603 |
| Cost per ton-mile for full loads one way and empty returning | .2412 |
| Cost per ton-mile for full loads one way and half load returning | .16 |