Research

Scope and Content Note

Field agents prepared financial statements for a number of establishments. The reports, which were based on information obtained by discussions with company representatives and studies of company records, were used to help determine whether industries were able to increase wages.

Financial statements contain information on: gross revenue; manufacturing costs; selling expenses; other expenses; and net profit. Some reports include schedules providing details on: net sales; miscellaneous earnings (e.g. interest income); labor costs; other manufacturing costs; selling expenses; office expenses; and other expenses. Transmittal letters from field agents to the Commission contain additional information on: name of firm; availability and sources of information; and comments on the accuracy of figures supplied by the firm.