10822.1     DONATED FARM STORES RECEIVED REGISTER
(Revised & Renumbered 2/65)

Priced Stock Received Reports for all donated items for farming and processing enterprises will be recorded in the Donated Farm Stores Received Register during the fiscal year (see SAM Section 10822). As of June 30 the total net value (fair value less charges) of such items issued during the year will be determined from this register in order to prepare the Worksheet–Farming and Processing Operating Expenses (see SAM Section 10990). Only Stock Received Reports for donated items for farming and processing enterprises will be priced and recorded in this register. The register is illustrated below.

DONATED FARM STORES RECEIVED REGISTER

Stock Received
Report Number      Fair Value      Charges
   203                          $100                $10
   900                              75                   10
   953                            125                   15
   954                            500                   55
 1299                            200                   30
 Totals                     $1,000               $120

Average Charge Percentage:
$120  *  $1,000  = 12%

Net Value of Donations Received:
$1,000 – $120  = $880