ITEMS IN TABLE B. NET COST. (a) and (h) STAFF, £11,707,724. _Deduct_-- £ £ (1) Officers in charge of Eastern Mails 1,000 (2) Post Office Agencies Abroad 17,000 (3) Cost of Services to other Departments} 516,789 (4) " Money Order Service }excluding 156,000 (5) " Postal Order Service } Postage 530,000 (6) " Registration and Insurance Service 264,000 (7) " Express Delivery Service 52,000 (8) " Private Boxes and Bags 41,000 (9) " Cash on Delivery Service, Reply Coupons, Certificates of Posting, Late Fee Services, etc. 50,000 --------- _Proportion allocated to Staff_ 1,444,264 10,263,460 (b), (g), (i), and (j) BUILDINGS, £803,201. _Deduct_-- In respect of (3), (4), (5), (6), (7), (8), and (9) above 96,587 706,614 (_c_) CONVEYANCE OF MAILS, £3,911,702. _Deduct_-- (1) Packet Services outside the United Kingdom 582,935 (2) Conveyance of Mails across Panama 2,931 (3) Receipts from Foreign Countries for Land Transit 51,000 -------- 636,866 3,274,836 (_d_), (_e_), (_k_), and (_l_) STORES, £714,566. _Deduct_-- In respect of (3), (4), (5), (6), (7), (8), and (9) above 86,938 627,628 (_f_) and (_m_) MISCELLANEOUS 184,139 ----------- Total £15,056,677 =========== TABLE D COST OF STAFF AND BUILDINGS. In the examination of proposals for revisions of staff and accommodation at post offices, the whole work of the offices is reduced to a common denominator for each chief division of the work, and is stated in terms of that denominator. Thus all indoor work is reduced to and expressed in terms of units representing the work in connection with 1,000 letters posted and delivered, the term "letter" in this connection covering all packets sent by post other than parcels. There are no ratios for the separate classes of "letters." All outdoor work is reduced to and expressed in terms of a unit of 1,000 letters (posted and delivered), i.e. the complete service.