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2409.22,APP_415
Page 1 of 4
FOREST SERVICE HANDBOOK
GIFFORD PINCHOT NATIONAL FOREST (REGION 6)
VANCOUVER, WA
FSH 2409.22 – TIMBER APPRAISAL HANDBOOK
CHAPTER 400 – APPRAISAL
Supplement No.: R6/Gifford Pinchot 2409.22-2000-1
Effective Date: March 20, 2000
Duration: Effective until superseded or removed
Approved: CLAIRE LAVENDEL
Date Approved: 03/20/2000
Forest Supervisor
Posting Instructions: Supplements are numbered consecutively by Handbook number
and calendar year. Post by document name. Remove entire document and replace with this
supplement. Retain this transmittal as the first page of this document.
New Document(s):
415.71a—1,--2
4 Pages
Superseded Document(s):
415.71a—1,--2
(2409.22-99-1)
3 Pages
(Last supplement was 2409.22-98-1.)
Digest: Insert digest information here
71a.1
This update reflects a correction in current WO/RO/FH/RD assessment
rates.
R6/GIFFORD_PINCHOT_SUPPLEMENT_2409.22-2000-1
EFFECTIVE DATE: 03/20/2000
DURATION: Effective until superseded or removed
2409.22,APP 415
Page 2 of 4
FSH 2409.22 – TIMBER APPRAISAL HANDBOOK
CHAPTER 400 - APPRAISAL
71a.1 - Washington, Regional, and Forest Headquarters Office Assessment
Rates for Indirect Expenses.
The indirect expense assessment rates for the Forest Headquarters Office, as displayed below,
are based on a three year average of indirect actual or projected expenditures divided by total
forest direct costs. The exception is the CWFS rate which is based on projected program costs.
The table below applies to Forest Service indirect expense. Purchaser indirect expense
allowances are displayed in Appendix 415.7b as appropriate, on temporary road cost estimates,
slash disposal plans, and erosion control plans.
In addition to the indirect expense percentages listed below on Table 415.71a the following rates
shall be assessed:
a. Ranger Districts shall use a rate per CCF in fuel treatment appraisal (BD) and $.47 per
CCF in Sale Area Improvement and KV Collection Plan (R6-2400-50) to finance these
appropriations' share of the Forest building maintenance program. BD building maintenance is
an annual rate determination based on each fire zone's BD use of buildings and future
construction of new buildings. Ranger Districts have the option to develop their own KV rate
according to their specific needs. The building maintenance collection shall be shown on the KV
Collection Plan as "Non-Required KV."
b. As part of the Forest BDBD Contingency a collection rate not to exceed $1.00/CCF
will be collected on all timber sale appraisals as needed to support unforeseen BDBD Forest
program costs. The additional collection will be deposited into job code 802522 for GP and
802528 for mineral portion and used to support such costs as 615 computer, shared services and
multi-financed positions.
Both the Forest Service and Purchaser Erosion Control Plans (GP-2420-23) should reflect
purchaser indirect expense which is carried into the appraisal. All erosion control and soil
protection work is the responsibility of the purchaser. Grass seeding, mulching, and maintenance
items, may be co-opted back to the Forest Service only in rare instances. Forest Service indirect
expense is only for development of the "lump sum" buy out if purchaser requests and Forest
Service agrees.
R6/GIFFORD_PINCHOT_SUPPLEMENT_2409.22-2000-1
EFFECTIVE DATE: 03/20/2000
DURATION: Effective until superseded or removed
2409.22,APP 415
Page 3 of 4
FSH 2409.22 – TIMBER APPRAISAL HANDBOOK
CHAPTER 400 - APPRAISAL
Table 415.71a
INDIRECT EXPENSE PERCENTAGES
FUNDS
WO/RO
Pct.
FOREST
Pct. 1/
CWKV
CWFS-Other (i.e. EC,RM)
CWFS- (use for agreements)
Brush Disposal
Timber Salvage 2/
9.88
4.50
4.50
13.15
14.00
34.12
25.5
10.50
28.85
53
Total of Direct Project
Pct.
=
=
=
=
=
44
30
15
42
67
1/ This is Forest Headquarters indirect expense only. Ranger District level indirect expense is to
be included in unit cost rates per unit of measure (i.e., if Ranger District indirect expense rate is
10% and planting is $40/acre, then $4/acre of this cost is Ranger District indirect expense).
2/ Use when preparing Salvage Sale Fund Plan, Form R6-FS-2400-410
To calculate indirect expense when completing the above plans, multiply the project cost by the
indirect expense percentage rate. The resulting indirect expense amount is added to the project
cost to obtain total cost. For KV Collection Plans, show the indirect expense on the form in the
appropriate boxes for Ranger District, Forest Headquarters (FH), and RO/WO indirect expense
respectively.
When preparing Bills for Collection for other than timber sale contracts (i.e., Road Use permits)
show the collection amounts to be deposited directly into FSR120 on the lower portion of the
bill. In addition show the road number and permit date for identification purposes.
For timber sale related Bills for Collection, do not breakdown the collection for direct deposit
into the project and indirect expense accounts as shown above. The collection must be deposited
to the timber sale deposit fund accounts (870522 for GP sales and 870528 for Mineral Block
sales). This will ensure that the collection is displayed in the Timber Sale Statement of Account
system at which point the Financial Assistant will prepare input to post the collections to the
appropriate project and indirect expense accounts. You may show the breakdown in the
description portion of the Bill for Collection for information and audit purposes if you choose.
R6/GIFFORD_PINCHOT_SUPPLEMENT_2409.22-2000-1
EFFECTIVE DATE: 03/20/2000
DURATION: Effective until superseded or removed
2409.22,APP 415
Page 4 of 4
FSH 2409.22 – TIMBER APPRAISAL HANDBOOK
CHAPTER 400 - APPRAISAL
RANGER DISTRICT INDIRECT EXPENSE PERCENTAGES
71a.2 - Ranger District Assessment Rates for Indirect Expenses.
1. Indirect expense rates are based on a three year average (FY 96-98 for Mount St.
Helens and Cowlitz Valley and FY97-99 for Mt. Adams) of Ranger District indirect actual or
projected expenditures divided by actual or projected direct project costs. The exception is the
BDBD rates which are based on projected program costs or a two year average.
BDBD
CWKV
CWFS
SSSS
MSH
CV
MTA
Pct.
Pct.
Pct.
35
15
0
21
13
5
0
4
17
12
0
22