INFORMATION CONCERNING ACCOUNTING OF SOVIET COAL MINES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP82-00047R000400440010-7
• Release Decision: RIPPUB
• Original Classification: C
• Document Page Count: 2
• Document Creation Date: December 23, 2016
• Document Release Date: April 24, 2013
• Sequence Number: 10
• Publication Date: May 27, 1954
• Content Type: REPORT

00A . A A
Declassified in Part - Sanitized Copy Approved for Release @ 50-Yr 2014/11/04: CIA-RDP82-00047R000400440010-7
CLASSIFICATION CONFIDENTIAL Ler I / I gir
CENTRAL INTELLIGENCE AGENCY REPORT
INFORMATION REPORT
CD NO.
50X1
COUNTRY USSR .DATE DISTR. D.7 May 1954
SUBJECT Information Concerning Accounting of NO. OF PAGES
2
Soviet Coal
Mines
PLACE
NO. OF ENCLS.
ACQUIRED
(LISTED BELOW)
50X1
DATE
ACQUIRED BY SOURCE
DATE OF INFOR/vIATION
?NIB DOCUMINT SONTAINS INFORMATION Arrevrtios TNI NATIONAL 010(001
OP TN! UNITRO 7777(7 WITNIN 0111 MCANINO or fITLI II, SIMON. 79$
AND TiO; Of TN( U.I. 1001, AS 00I0010; ITS TRANSMISSION OR VIII.
LATION Of ITO CONTI/ITO TO ON NCORIFT IV AN U0040000III0 f(RION IS
PRONISITCD Of LATO, INA OOOOOO UCTION OF THIS ROOM IS FRONIBITIO,
SUPPLEMENT TO
REPORT NO.
50X1
THIS IS UNEVALUATED INFORMATIOI50x1
SOURCE
. Coal trusts and railroad stations in the USSR had an extensive bookkeeping
and accounting system for handling coal transactions. This system covered
the daily recording of coal shipments, the type, quality, turn-over of
rolling stock, time spent on loading and unloading, time vested and
many other statistics.
2. Upon receiving a cargo of loaded coal from a mine, the railroad station
turned over to the mine a copy of 'a shipping document which contained
the following information:
a) Name of the shipper (mine)
b) Name of the receiver (plant, city, etc)
0 Quantity of coal
d) Quality of coal, that is, percentage of ash, sulphur, etc
e) A notation as to whether loading operations were completed by
the mine on time
f) The amount of any fines with explanation.
3. Each coal mine had its own current account in a branch office of the
state bank which received a copy of all shipping documents. Mines ,were
credited on the basis of these documents in an amount computed according
to a standardized scale of production cost per ton of varioustypes of
coal. From the amounts credited to the mine, the bank deducted the
cost of all fines levied for the poor quality of coal shipped, delays
in loading and holding up rolling stock, etc. The bank also automatically
deducted the amounts needed to meet the following obligations of the
mine:
a) The quota of the state loan which was to be distributed among
the miners
b) Social security fund
c) Trade union fund
d) Estimated total of the income tax levied
e) Rent
AtiE
-4
CLASSIFICATION CONFIDENTIAL
DISTRIBUTION
ORB. EV
Declassified in Part - Sanitized Copy Approved for Release @ 50-Yr 2014/11/04: CIA-RDP82-00047R000400440010-7
Declassified in Part - Sanitized Copy Approved for Release @ 50-Yr 2014/11/04: CIA-RDP82-00047R000400440010-7
CONFIDENTIAL
-2-
f)-Cost of all materials received or on order
g) Cost of fuel
h):Cost.ofalectric power'
WOOst of 'depreciation of all capital goods and equipment.
Only after all of these Obligations were-met were the mines authorized to use
the remaining balance of the mine credits for monthly pay rolls. Usually the
miners (workers and administrative employees) were paid between the 12th and
15th of,each month for work done-during the preceding month. They may also
have received a partial advance payment at the end (25th to 30th) of the
current month.
,
50X1
4. Production cost of one ton of coal was made up of the following elements
(Assuming that the state plan called for a price of 24 rubles per month):
a) Manpower
b) Extra Charges
c) Material
�d) Fuel .
e) Electric power
typepreciation
11.20 rubles
.1.34
"
3:90
'!
1.7.0
"
3.26
'2.60
n
24.00 rubles per ton
5. The banks computed the amount of credit due a mine by multiplying the number
of tons Of opal shown on. the shipping document by 24 rubles (or current
state planned Items (b) to (f) Paragraph g were automatically.
dedUOted from the product and theimine.was entitled to receive only the -
funds set aside for manpower gtem(a) Paragraph g. :Asa, rule, the
mines did,not have enough money in their bank accounts to meet the payroll
and had to apply for a state subsidy, sometimes as much as 50% of the
total payroll: ' Before a.sUbsidy was granted, the controlling agencies .
conducted investigations to determine the people responsible for violations
of financial discipline and to prepare charges against them. Thus, the
miners often received their pay 10 to 15 days late. Since the coal mines
almost always exceeded the planned cost of production, there were numerous
inspectors anctoontrollera engaged in endless investigations and surveys.
CONFIDETTIAL
Declassified in Part - Sanitized Copy Approved for Release @ 50-Yr 2014/11/04: CIA-RDP82-00047R000400440010-7