1959 NRLDA Exposition to Be Preview of Big Deoler Show in Sqn Froncisco Next Yeqr

"Westward HO !"-two magic words that have moved Americans across the continent for more than one hundred years-will again ring with excitement at the NRLDA industry reception, first social event of the 1959 Building "Broducts Eiposition in Cleveland, November l4-I7. Herald-ing a brand new and different kind of "gold rush," the same rousing "Westward HO !" will set conventioning lumber and building material dealers to planning a whole year ahead toward NRLDA's 1960 Exoosition in San Francisco.

Scheduled for Saturday evening, November 14, in the ballroom of the Sheraton Cleveland hotel, the "Westward HO !" industry reception, featuring San Francisco and Hawaiian themes, will set a new festive high in the NRLDA Exposition's opening night industry-wide parties.

Greetings from San Francisco's Chinatown in a souvenir newspaper welcoming NRLDA dealers in both the Chinese and English languages will help to set the scene in a gay "San Francisco Room" reflecting the colorful personality of the fascinating "City by the Golden Gate." The San Francisco atmosphere will even include the "business end" of the city's perennial symbol-a cable car-with an authentic, operational "Clang !" and flourishing with a fullblown barbershop quartet in fine fettle. Adding to the lively background will be decorations depicting Fisherman's Wharf, Chinatown, and other scenes of California and the west.

From the San Francisco Room, dealers will walk through an operl doorway to find themselves transported in spirit to the picture-book land of swaying palms and white coral sands-Hawaii ! Against a background of typically mag- nificent island vistas, Hawaiian guitars and dancing hula girls, "Westward HO !" partygoers can almost hear the distant splash of the surf at Waikiki.

Derbies, leis, carnations, orchids, and other souvenirs reminiscent of San Francisco and Hawaii-plus free beer, Hawaiiar-r "punch," and light snacks-will be present in abundant profusion. Climaxing the evening, free trips to Hawaii will be won by two lucky people attending the party.

Cooperating with NRLDA in providing the San Francisco and Hawaiian "atmosDhere" for the "Westward HO !" party are American Airliires and Pan American World Airways System.

"Mrs. America" to Present Dealer Prize

Some lucky lumber dealer attending the opening day's Kick-Off Breakfast at the 6th NRLDA Building Products Exposition on November 14 will suddenly find himself in the enviable spot of accepting a valuable prize from a lovely lady. As a door prize at the Exposition's first official event, a truckload of Tohns-Manville's new Full-Thick Fiber Glass lfome Insulatibn will be given away free. And to make the fortunate dealer even more so, the prize will be presented by "Mrs. America ol 19ffi," the gracious and talented Mrs. Margaret Priebe of Des Moines, Iowa, who will attend the breakfast on behalf of Tohns-Manville. NRLDA President H. W. Blackstock will preside at the drawing.

Seattle Lumberman Clinic Chairman

Robert V. Blackstock. secretary of the H. W. Blackstock Lumber Company in Seattle, Washington, has been appointed chairman of a Brunch Clinic on component construction which lumber Dealers Research Council will sponsor during NRLDA's 6th Exposition. The son of H. W. Blackstock, NRLDA president and distinguished figure in the retail lumber and building materials field, Mr. Blackstock entered the industry 13 years ago. Active in association work, he is a past President of the Associated Lumber Dealers of Seattle and currently is an Executive Board member of Lumber Dealers Research Council.

To Spotlight Store and Yard Planning

A complete Store and Yard Planning Center-offering free professional counsel-has been added to the important service features NRLDA will have on hand for lumber and building material dealers attending the 6th annual Exposition in Cleveland. The Center will be staffed by the prominent Chicago architectural and engineering firm of James N. Lindenberger, well known designer of the supermarket of Diamond-Gardner Lumber Company, Concord, California. Another Lindenberger-designed store, Forest City Materials Company's Brookpark Yard, is now being rushed toward completion of its massive remodeling project in readiness for the NRLDA field trip scheduled for Wednesday, November 18, in which it will be one of four outstanding Cleveland yards to be toured by visiting NRLDA dealers.

"Senate Investigation" Program Highlight

Following up the high success of the 1958 Exposition's courtroom drama, another, similar, presentation is in store for dealers attending the 1959 NRLDA Exposition in Cleveland. Instead of taking their problems to court, however, this year the Hoosiers have invaded the very Halls of Congress to set up their "Special NRLDA Senate Investigating Committee." The program is entitled "What IS the Distribution Problem in Our Industry? or 'I Didn't Get the Question, Senator'."

Materials-Handling Program to Emphasize Relation of Profit to Cost Controls

"More Profit Through Cost Control" will be the theme of the Materials Handling Program to be held at the 6th annual Exposition. Inventory and space controls as related to costs will be illustrated to retail lumber dealers through demonstration programs and participating workshop sesslons.

flouse-a-Day Construction Program

How 1344 square feet of modern living area can be completely enclosed and under roof, with all inside walls and partitions in place, within one 8-hour working day will be dramatically demonstrated at the 6th annual NRLDA Building Products Exposition. Beginning the moment the doors open on Saturday, November 14, at the National Retail Lumber Dealers 1959 show, workmen will start from the "ground" up to erect a full-scale three-bedroom house with attached garage right on the exhibit floor in Cleveland's Public Auditorium. Before the end of the same working day the house will be ready for sub-contractors to move in for the finish details.

This spectacular house-in-a-day operation, with variations as to the type of structure, will be repeated every day throughout the NRLDA show. The feature will dramatically and graphically illustrate how the lumber dealer can get a bigger share of the business on each new house sold in his community. The houses will be erected by Heritage Homes of Cleveland, an exhibitor in the 1959 NRLDA show, using the firm's own unique component system of tongue-and groove fitted panels and mortised framing members based on the standard 16" module.

Bleachers for "Sidewalk Superintendents" will give visiting building material dealers a chance to rest their feet while they watch the fast moving construction going into place and get occasional explanatory comments from the foreman or superintendent.

"Ideal flouse" to Be Featured

Indoor-outdoor living in an exciting contemporary concept will highlight an unusual model home to be displayed at the Exposition. Designed by the well-known architect, Grosvenor Chapman, AIA, with Laurence S. Higgins, AIA, of the Lumber Dealers Research Council as associate. the house is suitable for any geographic or climatic region and will require minimum maintenance over the years. -

How Much of YOUR Profits Are SPACE qnd TlftlE Worth?

The retail lumber dealer who does not recognize the dollar-worth of SPACE and TIME in his business is not getting his share of profits. Experience has shown that as much as_2/o !" 3% of gross volume can be saved by control of SPACE and TIME costs. Obviously the cost of these two variables is all important to the retail lumber dealer. Their control may mean survival in today's competitive market, says the National Retail Lumber Dealers Assn.

TIME fs Money

At its opening demonstration on Saturday morning, Novembe-r 14, the NRLDA Exposition Materials Handling committee will prove this oft-quoted but little understood statement for retail lumberyard operations.

Demonstrations are arranged to enable dealers to numerically keep score on the materials moved by hand and by mechanical equipment. The cost advantages will be proven,for,conveyors, various types of fork-lift trucks, spe- cial unloaders and custom designed delivery units.

On Sunday and Monday mornings the cost saving in ryan-po.we_r time will be demonstrated for all yard opera- tions, including unloading, handling and stoiage, order assembly and delivery. Mechanical handling techniques will be evaluated from the standpoint of salety, quality and service, as well as cosrs.

SPACE Is Money

Equally important to the dealer, but too little understood, is the matter of SPACE cost. All three demonstration periods in the materials-handling portion of the 1959 Exposition will vividly demonstrate the cost of space. Interrelationship with time will be shown on the same score card used to evaluate the cost saving resulting from the use of various types of mechanical equipment. -

IIRLDA Materials Handling Director,- Jim Wright, is assembling outstanding data and case histories on- space and time costs. Wright is working up data with dealers that can be shared at the 1959 Exposition. These will be used as comparative unit costs, "measuring sticks," for other dga,]er9. This year's demonstration and workshop sessions will show dealers how to do this in their own yards.

Dealers Are Not Utilizing Lift Trucks Efficiently

The influence of TIME. SPACE and STANDARDIZATION on costing will be presented by showing the importance of work procedures, efficiency studies and order a,.sembly. Too many dealers with lift trucks are not using them a maximum amount of the time. The 1959 NRLDA Show will answer that old question. "What do I do with the lift truck the other 75/o-of the time?" , _Th!s problem has long troubled NRLDA. In setting up Mr. Wright's responsibilities, H. R. Northup, executiv-e secretary, insisted that dealers be shown how to use their mechanical-handling equipment a maximum amount of the trme.

"Dealers are constantly asking for help in efficiently utilizing their equipment," Mr. Northup says. "Our 1959 Materials Handling Program is correlated with our yearround program of dealer service to factually answer their questions."

In keeping with the philosophy of helping dealers evaluate their cost problems, the 1959 Exposition will feature a "Command Performance" period each day. In this twohour block of time any dealer interested in mechanical handling can approach an equipment exhibitor and request a special performance. Exhibitors will demonstrate how to solve specific problems and evaluate the cost.

Assume, for example, that a dealer manually handles a variety of dimension lumber in bin-type storage sheds. He wishes to convert to a more efficient operation. How should he make this change in terms of mechanical handling equipment and remodeling?

This problem can be taken to any equipment exhibitor early Saturday, Sunday or Monday afternoon or Tuesday morning. Dealers are encouraged to bring layout sketches, photographs and data for this purpose. Building material suppliers will also offer a consulting service on problems of this type.

Workshops to Feature Factual Data Applied to Costing Principles

Outstanding retail lumber industry speakers and panel members will hammer home the principle of costing as relates to retail lumber dealers-Materials Handling. Data obtained in the demonstrations sessions will be supplemented with current data being assembled by Jim Wright. Considerable use will be made of slides and motion pictures in the workshop presentations.

Saturday afternoon's session will feature major speakers on SPACE and TIME. A panel of six prominent dealers will discuss "The Cost of Time." These dealers will present their experiences in time-saving resulting from materials handling. They will discuss in-yard movements as well as delivery costs.

The importance of lumber yard SPACE will be approached in the Sunday afternoon workshop session by a feature speaker on "Inventory Control." This will be followed by^a six-dealer panel diicussing "The Cost of Space." This group will lend their experience in cost-control techniques to the problems of inventory and their relationship to profit.

"Standardization" will be the feature paper presented at the closing session on Monday afternoon. Another sixdealer panel will discuss "Profit in Standardization." They will apply their experience to order assembly, work procedures, equipment, packaging, safety and layout.

The 1959 Exposition Materials Handling committee of NRLDA met in Cleveland on September 16 to select speakers and panel members. They reviewed the complete workbook prepared by Jim Wright and Carl Muhlenbruch of TEC-SEARCH, Evanston, Illinois, program consultant. This workbook, a valuable addition to any material lumber dealer's library, will be made available to those attending the Materials Handling sessions.

Labor Relations Program Scheduled

Labor relations, as they affect both the unionized lumber yards and those operated without union contracts, will be discussed at a major dealer management meeting of the 1959 NRLDA Building Products Exposition in Cleveland. The program will feature brief labor relations case histories told by lumber dealers. Discussion of actual labor relations experience will be followed by a talk by a prominent attorney in the labor-management field.

One of the personal case histories will be related by Lumber Dealer Edmund F. Vos, president of the Antioch Lumber and Coal Company, Antioch, Illinois, whose truck drivers were organized by the Teamsters Union against the expressed wishes of the employes. Three-point discussion will cover the lumber dealer's labor relitions prior to any efiort to organize his employes, the dealer's position during such an effort, and finally, how to operate with union should his employees become organized.

Corydon Wogner to Europe

Corydon Wagner, Sr., vice-president and treasurer of the St. Paul and Tacoma Lumber Co., Tacoma, Wash., was again appointed U. S. delegate this year to the lTth session of the Timber committee of the Economic Commission for Europe, which met October 12-16 in Geneva, Switzerland, to consider market prospects for timber and wood products and technical matters common to both U. S. and foreign lumber manufacturers, teports the National Lumber Manufacturers Assn., Washington, D.C.

Tax Aspects Of Bad Debts

I)ebts calr g() barl in an1- bnsiness, u'hether \-o11 are sc'lling ltroducts or sert-ices. l1.ou'er-er, if vorr arc rrsing the :tccnral n'rethorl of irccr.rurrting, urrcollectable br.rsiness clebts are clerlrrctible irr conrprrting -n-()ltr incortre tax. The circunrstir"rrces titrrler u-hich the rlebt rvill be corrsi<lerctl rrrrcollectablc for tzLx purposes, :in<1 thc nrarrrrer irr u'hiclr \-or1 cirrr <lcdrrct it, arc expiained here by the American Inititute of Certified Public Accountants.

]',arl-cle bt <lecluctiorrs are allon':rlr1e rrot rtnlr. for <lebts ari-*ing orrt of r,ortr ltusirress, brrt for rron-brrsirre-- rlel>ts lLs r.r,erll. Hon'evcr. the non-ltusiness dcbts arc c1e<luctiblc on1r. u'ithirr tlrc lirnits apltlicablc to capital losse:. Tlris:rrticlt. rvi11 be conccrncrl l'itl'r brrsiness ba<1 dcbts. rr.hich are <lebts creatccl or :rcclrrire<1 in vorrr busirrcss: thcse tLre frrll,v rlt:tlrrctiblc.

When Does a Debt Become Bad?

'l'lrc rlcdtrction ntrrst be tirkcrr for the i'ear in n'hich the tlebt beconrcs l>a11. \torr necrl rrot aln':Lvs rrlrit rrntil er rlortor is <lt'cl:Lrcd lraul<ruPt bt.furr.\-()u c:ilt claiilt a b:Lr1-<lcbt <lcrluctiorr. lrr s()l1re cAScs, it is clear btforc a barrl<nrlrtc-r.settlenrt'rrt is rc:rchr.rl th:rt lL clcltt is l'orthlcss. P'lrnknuttcr- nuLv corrlrrnr bc-r'on<l arr,1'<loubt th:rt a <lebt is u',,r'tlrlt.ss ltirt tlrit in itseli rlocrs rrot rerluire that r-orr u':Lit {or lt:rnknrptcr- lrro- cerrliugs to ltt,con'tpleterl. \\iortlrlcssncss is tlrc trst. Irr otlrt'r n'orrls, tlre <lcbt must scen) rrncollt'ct:Lltle 1r()\\' an11 irr tlrc iuttrrt'.'l'ltis is aftcr vou h:rlc nlrrle ct't'rv t,tlort to collet't it. -ltrst Ir,,\\'fitr -\r,ll !l'r) to t'ollt.tt rl,l,err,ls:L glt.:rl,le:Ll ott sorrrr<l ltrrsiness jrrrlenient. lt isrr't:ilu.a-r,s ll('cessary t() talie:r dcbtor to corrrt. lf vorr czLrr sltou tluLt evcn ii a lau'sult \\:crr \\'()n \'()11 \\'o1ll(l still be urr;rl>lc to collect. tlrcrr it u'ottltl bc foolisir to thron'e'()o(l rrone),rLiter irlitl b_r-tiiking thc dcbtor t() coul-t. lt is rrt-,t llcc(.>)tu'\- frrr tlte crrtirc clcltt to bc urrcollrct:Lb1e. \toLr irl'e 1)ernritterl t,, cliLinr ir (lc(luctioll for a partiall,r- rr.orthless busirress clebt u'herc it carr be slrou'rr tlriLt the rlebt is rccoverable <inlr. in uart.

Treatment of Bad Debts on Your Books

'l'hr lirst ]-(.:tr in l-lrich a rlebt bccor.r.rcs lortlrlt'ss to \.()11r brrsit-tt'ss, _r'orr nrrrst <leci<le ()n :ul accounting rnt,tlrorI f,,r' h:rrr<llirrg l;a<l <lcbts.'flris rrrcthocl rrust tlrcn be iollon.crl eritch lcat' rtttlrss -r't.rrr get pernrissiol fronr tlrr Conrrrrissiorrer oI Itttcrn;Ll Itcr-crrrrc to urakc ii clliurge. \'orrr clroicc l'i11 bc: ltt'tu t'ctt tlcrlrrctirra' tlre rlcbts irs thcv bt'cornc rtrrcollcct:rblc or clt:rlrrctinq':rn t'stinritttrl rcselve..irclr vt':rr for rlcl>ts that :rl'(' ( \lr('('lr,l t,, llt't',,llt(' llll('r,]let'1:Lhlr..

Reserve for Bad Debts

Yortr cltoicc bctu't'en rrsirrg tlre cltarge-oll' ol tlrt' r(,scrvc ttrctlrorl ior c1:rirrring barl <lcbt <1e<lrrctions slrorrlrl be rnarlt: u'itlr sr.rrnc carr.. -l'lrcrt. ar(. nt:rn)' situlrtiorrs irr u lriclr tltc rcs(:r'\'e rrrctlror'l carr nriLke :r signillcant tlrx <lill'ercrrct'. l,'or t'xatrrltlt', arr;irrtontobilt,ciealer ntiry \\::u1t t() rlsct tltc lt'serve ttrctlrorl to oftsct, irr 1r:Lrt. the resrrves l'itlrlrt'l<1 br- llrrarrce ('(,lrl)irlli(: u lriclr llre c,rrrrts lrirve ltel,l tr' ('olt-tilllri. t:rx:Llrl.' ilr('(,nlc to tlrc rlealr.r. (C'ontinucd on I'agc 67)