Publicity Pays
Page 78
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auxiliary fleets (including maintenance replacement vehicles and breakdown recovery vehicles) and sundry items.
The group headed " sales " can be further broken down to include (1) representatives' salaries and commission, (2) representatives' car expenses, (3) advertising. (4) entertainment, (5) gratuities. These are, in fact, representative of the items of expenditure which could be incurred in appropriate cases but are not necessarily incurred in all cases, particularly where small operators are concerned. Nevertheless it is important for such operators to appreciate that, though two or more of the functions indicated by such expenditure might be amalgamated, the implied duties still require to be carried out, even though simultaneously with other duties.