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By Allan M. Hale

Taconite tailings reclamation, especially the stabilization of tailings ponds, .dams, and slopes, can be effectively accomplished through the use of appropriate vegetation. Utilizing vegetation provides both aesthetic and ecological enhancement of a site while at the same time protecting tailings structures against wind and water erosion. Generally, the methods and techniques for establishing vegetation are well known; however, there are many site-specific factors that can alter a particular reclamation approach. Those factors include slope gradient, tailings material size, solar exposure, and physical and chemical properties of tailings. In addition to the site-specific factors, variations in climate, geography, and physiography of a region can have a pervasive influence on the success or failure of a revegetation program. Both the site-specific and regional factors control reclamation planning in such areas as plant variety selection, methods and times of plants establishment, maintenance techniques, and subsequent monitoring methods. As a result of this multifactor relationship, it is important to establish a data base that identifies both the site-specific and location conditions in order to tailor the reclamation plan to the specific area. When an appropriate data base has been collected, detailing the various site-specific and regional factors that will influence a revegetation program (in the absence of previous testing), it is very beneficial to apply experimental techniques to develop the reclamation plan for a specific site. The reclamation plan for a specific site may include several techniques adapted for the differences found within the specific site as the result of topographic or other influences. Considering this, the Reserve Mining Company and Dames & Moore undertook to develop a successful reclamation plan based on a detailed test plot program conducted at the Mile Post 7 location.

Jan 1, 1980

By Gemmell J. B

Zinc-bearing massive sulphide deposits have been mined in Tasmania since 1900. The current major producers are Hellyer and Rosebery, with total resource tonnages (mined plus reserves) of 16 Mt (million tonnes) and 24.8 Mt respectively. These deposits belong to the class of seafloor volcanic-hosted massive sulphides (VHMS) and are located within the Mt Read Volcanics, a narrow belt of continental margin calcalkaline volcanics of Cambrian age. Compared to other Australian VHMS deposits, and world-wide MVT and Sedex deposits, the Tasmanian examples clearly stand-out due to their high metal grades, averaging over 17 per cent Pb+Zn. The deposits vary in morphology from mound style (Hellyer) to sheet style (Rosebery) with other combinations including stacked lenses (Que River) and disrupted cross-cutting bodies (Hercules). All deposits show the classic VHMS zonation from an Fe-Cu-bearing base to a Zn-Pb-Ba-rich top. Zinc, gold and silver tenor commonly increases toward the stratigraphic top of the deposits. The ores have been deformed during regional metamorphism, resulting in folding, shearing and recrystallisation of sulphide lenses. In addition to the major deposits, a number of small massive sulphide prospects occur throughout the volcanic belt and the potential for the discovery of further large, deeply buried deposits remains high.

Jan 1, 1993

By E. Eccleston

The ConRoast process for the production of platinum group metals involves the use of a fluidized bed reactor for the removal of sulphur from ore concentrates by roasting prior to smelting in a DC-arc furnace. Test work was carried out in 2007 at Hazen Research in Golden, Colorado to provide the data necessary for a commercial roaster to be designed by Technip. This paper discusses the rationale behind the test work, the goals for calcine composition to be used as smelting furnace feed, the results of various roaster operating parameters in terms of calcine composition (particularly residual sulphur and the fate of trace elements), and the impact of the results in terms of a commercial roaster design.

Jan 1, 2009

By J. W. Scott, G. G. R. Falkenberg

"The Syncrude project is an integrated complex designed to mine, extract and upgrade bitumen from the Athabasca tar sands to produce 129,000 barrels per day of synthetic crude oil. This paper provides a brief general description of the location, history and geology of the tar sands and the overall organization and structure of the project. The major emphasis and the bulk of the detail presented deals with the extraction plant; a material handling and mineral processing installation designed to treat 312,000 tons per day of tar sand feed.History of the Tar SandsThe Athabasca tar sand deposit was recorded in 1788 by Peter Pond, however the first serious geological mapping and exploration did not begin until 1915. Little interest was taken in the deposits until the Second World War, when the governments of Canada and Alberta conducted an extensive exploration program. In addition a number of pilot plants were sponsored during the 1940 -1950 decade. The hot water separation process was successfully demonstrated on the pilot plant scale during 1948 -49, and was established commercially in 1967 in the G.C.O.S. plant. The Syncrude plant, due to come on stream in April 1978, also employs the hot water separation process."

Jan 1, 1978

By James Douglas

An address before the Meeting of the New York Section, Nov. 4, 1914. As life advances one is inclined to look backward instead of forward, and the vista over which my memory carries me has been filled with such a shifting panorama of changes in metallurgy that the whole practice of the art seems to have been re-created. The first cupola furnace that I saw in operation was at one of the group of mines at Capelton, Quebec, from which the Nichols company still draws some of its sulphur supply. At that time it was operated by a Hartford, Conn., company, under a General Adams. When its small brick furnaces made a campaign of a week and smelted 10 tons a day, the feat redounded to the credit of the operator. The introduction of the water-jacketed cupola dates forward to the next decade. I was using one in Pennsylvania, making copper matte, to the horror of a noted metallurgist, who could not conceive it possible that you. could bring fused sulphides in contact with steel without rapid corrosion. In our ignorance we were doing what seemed to be an impossibility, and it is just that recklessness and disregard for precedent which has characterized so much of the work of American metallurgists, and carried us forward at such headlong speed. Once the water jacket was accepted as the type of the. copper cupola, its almost unlimited expansion in length, but not in width, was a matter of convenience rather than of skill. In Butte the cupolas have been enlarged by adding furnace to furnace. The first reverberatories which I saw in operation were those in Professor Hill's Black Hawk establishment, where the concentrates from the Gilpin County gold mills were run down into matte for separation in England. Sixty dollars per ton was the usual deduction in those days before gold and silver was paid for. Smelting was done with wood as fuel, and the capacity of the furnace was about 10 tons per diem. Shortly after this Professor Hill formed an alliance with Richard Pearce, who was running what, if I recollect aright, was called the Swansea Works, at the bend of the river approaching Georgetown.

Jan 4, 1915

By Paul M. Tyler

Graphite occurs in many places in the United States, but previous to 1914 the domestic production amounted to only 15 to 20 per cent of the natural graphite consumed in this country. Including artificial, graphite, the proportion was about 25 per cent. During the World War the production of both natural and artificial graphite increased until, in 1918 it, contributed more than one-half of the available supply, and since 1919 the proportion has not fallen below 40 per cent. Except during the war period, however, this apparently increasing independence has not been due to any large increase in production from domestic mines. It simply reflects a larger output of artificial graphite and reduced imports of Ceylon lung and chip, grades which have never been produced in substantial quantity in the United States. DOMESTIC DEPOSITS3 American graphite deposits, though numerous and often large, are characteristically low-grade. They constitute an abundant source of potential supply, but in normal times they have proved relatively costly to work, and even at the same price the various products have never been able wholly to displace certain imported qualities, notably crucible grades from Ceylon and pencil graphite from Mexico.

Jan 1, 1929

By H. M. Breza

Utilization of Bucket Wheel Excavators and Overland Conveyor Systems to remove overburden provides increased productivity and flexibility to a surface mining operation. The utilization of such a system at the Texasgulf Inc. Aurora, North Carolina Mine has significantly improved the overall productivity of the mining operation. System flexibility is evidenced by adaptation to operation requirements such as mining area moves, movement of excavated overburden to designated sites, selective handling of overburden, spoil placement contouring, and providing an environmentally sound and safe operation. System productivity is evidenced by actual case studies relating to overall production, excavation rates, and cost effectiveness.

Jan 1, 1993

By R. P. Bhagat

The paper reports results on sinterability of iron ores from the mines of Tata Steel Limited. The objective was to improve tumbler index (TI) of sinter and its reduction parameters, reduction degradation index (RDI) and reducibility (RI) while maintaining strand productivity same or to improve. Pot sintering experiments were carried out with Joda and Noamundi mines having LOI 3.8% and 2.9% respectively. Sinter basicity (CaO/SiO2) was varied in the 2.1 to 2.5 range and its MgO content was kept in the 1.4% to 1.8% range according to the blast furnace requirement. The ignition condition and vacuum was maintained according to the plant practice. The effect of variables namely, granulometric composition of ores vis-à-vis that of sinter mix, bed height, solid fuel, moisture content of green mix on the sintering indices was studied. The productivity with Noamundi ore (26 %+6.3 mm) was lower than that with Joda ore (45% +6.3 mm) at 4% coke in the mix and sinter basicity (CaO/SiO2) 2.1. However, with 4% coke (ash 22%) the RDI value was significantly high in case of Noamundi Ore, which decreased significantly to 29% with 5% coke. The size parameter of ore fines and its LOI content do influence the sintering speed and the sinter properties significantly. At 2.1 basicity ratio, the sinter with the Joda ore having coarsergranulometry had highest TI (=70.2%). The RDI (27%) in this case was inferior to that (23.2%) when Joda ores with finer size was sintered. Better RDI with finer sized ore could be attributed to better assimilation of CaO/ MgO with more balanced and uniformly distributed hematite minerals. The size parameter has been inter-influenced by the coke requirement. With the lower mean sized Joda ore the sinter RDI decreased significantly to 23% and the productivity improved to 42.9 T/(sq m*d) when the coke in the mix increased from 4% to 5%. An attempt to reduce the coke in the mix from 5% to 4% with respect to both the ores was not successful as it resulted higher RDI and lower strand productivity. The present study has revealed that sinter RDI improves (decreases) with decrease in the sintering time, while such correlation was absent between TI of sinter and speed of sintering. Corollary to this observation, one can take advantage of other stronger parameters to increase the sintering speed (and hence sinter productivity) without affecting the sinter strength. In the present study higher FeO sinters has displayed excellent RDI, however cold strength of sinter was not correlated with its FeO content. The TI and RI parameters of sinter improves marginally with increase in its MgO content while RDI got worsened. Keywords: LOI content, iron ore, reduction properties, sinter, noamundi, joda

Sep 1, 2012

By R. F. Waters

Laboratory-scale selective volatilization methods developed by the Bureau of Mines to recover germanium and gallium concentrates from coal fly ash and phosphorus furnace flue dust are summarized. In the better experiments between 85 and 98 percent of the germanium was recovered as the lower oxide and as sulfides, and between 75 and 97 percent of the gallium was recovered as the lower oxide and as the trichloride. Grades of the condensates were inconsistent and varied between a few tenths of a percent and 8 percent, depending on the method used. In the primary extractions of germanium alone the degree of enrichment surpassed 100 to 1, and for gallium the best ratio was 30 to 1. Upgrading of condensates by vaporization retreatment and by leaching and precipitation is discussed. An appreciable degree of mechanical preconcentration by attrition scrubbing and elutriation was possible on two fly ash samples.

Jan 1, 1967

By Karen L. Menna

At Digital Equipment Corporation, increasing demands on executive secretaries to share, track, and retrieve information prompted development of ALL-IN-1 System for Executive Services. Executive secretaries asked engineers to combine word processing and electronic mail with utilities for managing time; logging and tracking telephone calls, letters, and inquires; creating presentations; compiling directories; and archiving. The system, two years in development, now automates the president's and senior vice presidents? offices at Digital. It allows secretaries to interrupt any task with two keystrokes, and return later to the original task. The system has speeded customer response, enabled online information sharing, and increased professionalism and customer satisfaction.

Jan 1, 1989

By Alan G. Mayton

A prototype end-cab shuttle car (SC) design has been developed to improve protection and address ergonomic concerns of the SC operator in low coal mines. The new design features an end cab transversely mounted to the SC and equipped with a closed-circuit video system. The end cab was retrofitted to a low-coal SC and evaluated in surface trials at the U.S. Bureau of Mines. During surface trials, test operators evaluated the end-cab SC relative to visibility; cab features-space, seating, controls, and operator position; tramming-inby, outby, and turning corners; and dumping. Trials were conducted using 12 test subjects; 6 were experienced SC operators. Results of the trials were promising. Of the experienced operators, the only operator with low-coal experience gave the new design the highest rating. Four experienced operators rated the end-cab design "better" to "much better" than a standard center-driven, side-cab SC for visibility when tramming, protection from roof and rib hazards, and no change in seat position with direction of travel. This report discusses research to modify a used 21SC JOY SC, retrofit the SC with the Bureau-developed end-cab, and evaluate the retrofitted end-cab SC in surface trials.

Jan 1, 1993

By A. C. Johnson

This paper is one of a series being prepared by the Bureau of Mines on exploration, development, mining methods and costs at various mines in the United States. It describes such methods at the Lincoln tungsten mine of the Wah Chang Mining Corp., Lincoln County, Nev. The purpose of these reports is to promote development and conservation of our mineral resources by disseminating technologic information on mining methods, practices and costs. The Lincoln mine in Lincoln County, Nev., in the southeastern part of the [tate], was acquired by the Wah Chang Mining Corp., in April 1951. Mining methods and costs are of special interest at this property because of the low costs and good production record achieved through a well planned program of exploration, development, and exploitation. Operations were discontinued in July 1957 after the Federal Government suspended the tungsten purchase program.

Jan 1, 1959

By G. Rinelli, A. M. Marabini, V. Alesse

Salicylaldehyde, a chelating agent for tin, has been found to function as a collector for the flotation of cassiterite. Infrared and nuclear magnetic resonance studies clearly show that salicylaldehyde can form a chelate compound in bulk and at the surface. Results are also given for the flotation of a tin ore with this reagent.

Jan 1, 1976

By J. P. Messervey

Dr. K. A. Clark: No one will doubt the statement of fact that, during drilling operations through the bituminous sand beds in the Mildred-Ruth Lakes area, the core-barrel was found to contain bitumen with minor amounts of sand instead of bituminous sand. But many will doubt the interpretation of this fact as meaning that beds of bitumen occur interstratified with the bituminous sand beds. They will prefer to hold faith in the laws of physics, which deny that sand will float on oil or that fluid under pressure will not flow away through a permeable medium, until it is proved that the appearance of the oil in the core-barrel was not due to circumstances surrounding the drilling of the bituminous sand beds. The implication of the interpretation that sand is floating on oil is clear and it is unacceptable. Bituminous sand is unconsolidated sand more' or less saturated with a viscous oil. It is as difficult to conceive of bituminous sand lying on top of a body of the viscous oil as it is to conceive of unconsolidated sand more or less saturated with water lying on top of a body of water. The only difference between the two concepts is that the oil is viscous whereas the water is fluid. Oil-soaked sand placed on viscous oil would, when released, sink through the oil slowly, whereas water-soaked sand would sink through the water quickly.

Jan 1, 1947

By J Pearse, N Acosta, N McIntyre, M Angarita, L Camacho, C Huguet, D Arbelaez-Ruiz, J Ossa-Moreno, O Restrepo

Colombia is an example of a nation where mining makes a significant contribution to local and national economies. Due to the abundant resources present in the ground, there are good prospects for further development. However, the impacts of mining projects can include reduced access to good quality freshwater for other economic activities and/or biodiversity preservation (Ossa et al., 2018). As well as the water management challenges common to all mining regions globally, Colombia has particular challenges associated with its biophysical and socio-political traits. Land use change in many regions is dynamic including rapid development of agriculture and the development and abandonment of small scale mines. The value of ecosystem services provided by prospective mining regions also creates challenges in particular with regard to the páramos, the headwater wetlands from which about 70% of Colombia’s water supply has originated (Cleef 1981). Colombia also has particular challenges related to strong preconceptions about mining and its impacts on water. On the one hand, there is recognition that new large-scale mines are important for Colombia’s economy; on the other, there is deep distrust of the sector’s ability to operate with minimal adverse impacts (Gutiérrez-Gómez, 2017). Hence, any impact assessment is likely to face high levels of scepticism and scrutiny. Summarising the work of McIntyre et al. (2018), this abstract proposes a framework for assessing and communicating risks to regional water resources arising from the impacts of mines. The framework outputs aim to provide government and other stakeholder groups the scientific evidence needed to inform their viewpoints about mining development in the selected region, and a baseline from which to design a program of priority scientific research. CITATION:McIntyre, N, Angarita, M, Acosta, N, Camacho, L, Pearse, J, Huguet, C, Restrepo, O, Ossa-Moreno, J and Arbelaez-Ruiz, D, 2018. A framework for assessing and communicating water risks in prospective mining regions of Colombia, in Proceedings Life-of-Mine 2018, pp 49–51 (The Australasian Institute of Mining and Metallurgy: Melbourne).

Jul 25, 2018

By Ben E. Lindsly

PetRoleum engineers generally are familiar with the investigations of Dow and Reistle,1 Beecher and Parkhurst,2 and Dow and Calkin3 relative to the solubility of natural gas in crude oil. Since the publication of the results of those investigations and the work of Mills and Heithecker,4 little additional knowledge on this interesting and important subject has appeared in the petroleum engineering literature. The reports of Beecher and Parkhurst and Dow and Calkin agree substantially. The data from both investigations showed that, under the conditions of the tests, the solubility of natural gas in crude oil increased in direct proportion to the pressure at which the gas was put into solution, and the solubility decreased to a considerable extent with increased temperature. These facts, and others relating to the changes in viscosity, surface tension and specific gravity of the crude caused by the solution of gas in the oil, have been given due consideration in the petroleum industry, and the recognition of these facts has resulted in a great improvement in the technique of producing oil. However, in these first experiments, various grades and types of weathered crude oil were contacted at various pressures up to 500 lb. per sq. in. gage with gases deficient to a considerable degree in the heavier hydrocarbons, as compared with the gas that was originally in solution in the oil in its natural underground reservoir. The amount of dissolved gas that was liberated upon reducing the pressure to 1 atm. was measured. For these reasons, the complete significance of the effect of dissolved gases in crude oil, as it occurs in nature, cannot be determined directly from the data obtained under the conditions of the tests as described.

Jan 1, 1931

By R. E. Vivas, J. A. Villa

"Located in the state of Colima, Peña Colorada is one of the largest iron ore operations in Mexico. The project is owned in equal parts by ArcelorMittal and Ternium. Though boasting a production capacity of 4.1 Mt/a (4.5 million stpy) of concentrate per year, Peña Colorada is faced with declining ore grades. In order to respond to this situation, Peña Colorada had to expand production even further. This expansion created various challenges that were overcome by the adoption and application of new technology. Examples of these technological innovations are discussed in detail in this article and include improvements in geo-modeling, mine planning, and mine operations. The successful implementation of these technologies paid for itself many times over, and has led to significant improvements in production and performance, while lowering the operating costs and reducing the variance between planning and execution.Project overviewPeña Colorada is a mining company that produces about 30 percent of the iron ore in Mexico. This project generates about 1,200 direct jobs and 3,000 indirect jobs, making a significant contribution to the local economy. Similarly, Peña Colorada invests in its local communities through numerous educational programs, scholarships, university agreements, social development, environmental agreements, etc. Peña Colorada’s operations consist of an open pit mine located in Minatitlán and a pellet plant located in the port city of Manzanillo, as shown in Fig. 1. Technological innovationsMost mining projects around the world typically follow the logic of “mining the next best ore.” Consequently, head grades tend to decline over the life of the mine. In the case of Peña Colorada, a decline in head grade combined with a decline in iron ore prices forced the operation to adapt to a new business environment and adopt new technologies to face these challenges. However, the first step along this process was to increase the confidence and reliability of the resource model. This task involved additional drillhole campaigns coupled with more detailed modeling techniques. Once the block model was completed, new optimization studies and production schedules were evaluated with new optimization tools that improved many aspects of the mine plan. The Peña Colorada block model has undergone 3 expansions to reflect additional information not available in the past. The model has expanded to the East and Southwest. The latest model expansion increased the total number of benches to 98 as a result of positive exploration results. Similarly, new geotechnical studies were prepared, which provided new guidelines for pit slope design, and new technology was implemented to monitor ground movement and slope stability. Two sectional block model views in Hexagon Mining’s MineSight 3D, along with the pit designs and geologic solids are shown in Fig. 2."

Feb 1, 2017

By A. V. Zimin

It is a well-known fact that usage of reverse cationic flotation in magnetite ores processing enables to improve the quality of magnetite concentrates. We designed an iron ore concentrate technology (with 70 -71 % of iron) including reverse cationic flotation in pneumo-mechanical flotators RIF (developed by RIVS Corporation, Russia) with good biodegradable etheramines as collectors for flotation of quartz. Practical application of high biodegradable flotation reagents decreases environmental impact risk of objects and enterprises of mining industrial complex. This work presents results of development of flotation technology for production of high quality ferruginous concentrates from magnetite ores of Russia and Ukraine deposits. Keywords: magnetite ores, reverse cationic flotation, ferruginous concentrates, pneumatic-mechanical flotation machines, environmental impact

Sep 1, 2012

By W. E. Miller, John Campbell, W. P. Yant, G. W. Jones

"Because of its interest in accident prevention, the U.S. Bureau of Mines cooperates with city officials and utilities in investigating the causes of explosions in sewers, manholes, and other underground openings and in developing means for preventing such explosions. For several years this Bureau has been cooperating with the Edison Electric Illuminating Co. of Boston and the Boston Consolidated Gas Co. in detecting and eliminating combustibles and physiologically harmful gases in manholes in the city of Boston and adjacent territory.These Bureau of Mines investigations° have shown that combustible gases from the usual sources — leakage from gas—distributing systems and from underground tanks and gasoline wastes — can be located and the dangerous conditions remedied by a well—planned, adequately supervised, systematic, and continuous manhole survey. However, other types of gas, which are termed here ""soil"" gases, also occur in manholes and are more difficult to eliminate because they have no fixed origin and because seasonal and barometric changes affect their production and passage into the manhole space. These gases appear to be produced by bacterial and fermentation or through reactions of entrapped air in the soil. Soil usually abnormally high in carbon dioxide and low in oxygen, and contain varying amounts of methane. They are especially clangorous to men entering manholes because they lack sufficient oxygen to support life. Owing to the difficulty of constructing gastight manholes the most feasible method for eliminating soil gases from manholes is by ventilation. Consequently the Bureau of Mines initiate 4 study of natural ventilation methods for the removal of these gases from manholes and also for taking care of unforeseen accumulations of combustible gases and vapors.The following factors were considered by the Bureau to be important to the natural ventilation of manholes: (1) Relation of area of ventilation opening* to the capacity of the manholes, (2) size and shape of the manhole, (3) design of the ventilation opening (4) and velocity, and (5) weather conditions."

Jun 1, 1936

By Leons Kovisars

Introduction Competitive analysis is the collection and evaluation of data on a product, a product line or on an entire industry. Much of the focus of competitive analysis centers on production volume and the price targets of the competitors. In actual practice capacity may be used in place of production volume. Similarly, unit production costs and individual producing units - mines, mills, smelters, refineries - may be the targets of the analysis. The purpose of competitive analysis is to provide information for strategic planning. The analysis will locate the position of the company in the industry and define the competitive margin -- or lack of a margin - between the company and other producers. The analysis can show the current situation and may be expanded to examine the outlook for the future. The forecast option is particularly valuable because it will show the opportunities for new project development or the expansion of current production. Similarly, the forecast will show the potential threat from new entrants, and may provide early warning to reconsider operations that may become uncompetitive in the future. Production cost analysis is a clearly understood means to evaluate producers and estimate the outlook for their profitability. The cumulative cost for the industry outlines the supply structure and defines the marginal cost of production used in developing price forecast as explained in the sub- sequent section of this paper. Competitive analysis is particularly important to the mining industry, notably to metal producers. The final product is typically a purified metal conforming to standards, and interchangable with the output of other producers, i.e. a fungible commodity. Brand loyalty is questionable in the mineral industry. Consumers will show a preference for specific brands, but this preference will be limited to a premium of several percent over the general market price. Price and assurance of supply are the keys to marketing success. Assurance of supply depends on geopolitical considerations and production capabilities. Price will be closely related to cost of production and a thorough competitive analysis should describe the cost structure of the industry. This snapshot will locate one's own position and provide an immediate and readily understandable evaluation of the hazards and opportunities inherent in this position. In the following section we shall discuss elements, methods and sources for competitive evaluation. ELEMENTS OF COMPETITIVE ANALYSIS The practice of systematic collection and analysis of data on competition is hardly a new concept; see, for example, Wall (1) or Porter (2). However, most discussions have been in the context of conventional industrial or manufacturing industries, with a focus on product lines and brand marketing. These considerations are not irrelevant to mining but they do have only a limited application. The key to success in the mining industry is minimizing the cost of production. However, this simple concept becomes complex when we consider relevant costs and the planning horizon. Production costs include the factors consumed in production, namely labor, fuel, energy, materials and supplies. The cost also includes purchased and contracted services such as freight, smelting and refining, sampling and sales required to convert ore to the finished metal. Royalties and ad valorem taxes paid on gross production are direct expenses, as is the cost of administration required by the production units. The sum of these outflows is the total cash cost, the expense that has to be paid in cash in order to continue production. Indirect costs incurred by a producer will commonly include allocated headquarters expenses, as well as the capital charges associated with equity investment and debt. Profit is not generally considered an indirect cost even though it represents the cost of using the owner's capital; similarly, income taxes represent the government's participation in the profits of the enterprise. Interest payments are considered as a direct expense in some cost studies, but many competitive evaluations would consider

Jan 1, 1985