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FOREST SERVICE MANUAL
HOOSIER NF (REGION 9)
BEDFORD, IN
FSM 2400 – TIMBER MANAGEMENT
CHAPTER 70 – SILVICULTURAL PRACTICES
Supplement No.: R9-Hoosier 2400-2001-7
Effective Date: December 14, 2001
Duration: This supplement is effective until superseded or removed.
Approved: KENNETH G. DAY
Forest Supervisor
Date Approved: 12/14/2001
Posting Instructions: Supplements are numbered consecutively by Handbook number and
calendar year. Post by document; remove the entire document and replace it with this
supplement. Retain this transmittal as the first page(s) of this document. The last supplement to
this Handbook was 2400-2001-6.
New Document
R9 Hoosier 2400-2001-7
2 Pages
Superseded Document(s)
(Supplement Number and
Effective Date)
R9 Hoosier 2400-94-1
1 Page
Digest: Updates text using new format with minor changes.
R9 HOOSIER SUPPLEMENT 2400-2001-7
EFFECTIVE DATE: 12/14/2001
DURATION: Effective until superseded or removed
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FSM 2400 – TIMBER MANAGEMENT
CHAPTER 70 – SILVICULTURAL PRACTICES
2477.32 – Indirect Costs.
Twenty percent (20%) is the overhead amount to be added to direct project costs. The overhead
amount will be entered in Line 18 (combined average overhead %) on Form R9-2400-70, R-9
Sale Area Improvement and K-V Collection Plan.
The following example demonstrates how overhead costs are added to actual treatment costs:
1. Total of field costs
$4,500
2. Overhead
20%
3. $4,500 / 1 – 0.20
$5,625 Amount to be allocated
(Line 20)
The statement, “Overhead costs of 20.0% have been included,” should be entered in Section 26,
Remarks.
An inflation factor may be used. The factor should also be entered in Remarks.