Pennsylvania Code
Title 7 - AGRICULTURE
Part VI - PENNSYLVANIA MILK BOARD
Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS
GENERAL INSTRUCTIONS
Section 149.1 - Basic requirements

(1) A record of the quantity of all milk received or produced, detailed as to location and as to names and addresses of producers or milk dealers from whom received, with butterfat test, weights, prices paid, and deductions or charges made.

(2) A record of the quantity of all milk sold, detailed as to grade, use, location, market outlet, and size and type of container, with prices and amounts received therefore, and the butterfat test thereof.

(3) A record of the quantities of all milk transported, shipped, or hauled; including the distances and the amounts paid for the movement of such milk, in all cases where the dealer pays on his own account or on the account of producers for the movement thereof.

(4) A record of the quantity of each milk product manufactured, the quantity of milk used in the manufacture of each product, and the quantity and value of milk products sold.

(5) The price or cost of containers used, by size and type.

(6) A record of wastage or loss of milk or butterfat.

(7) A record of the spread or handling expense and profit or loss, represented by the difference between the price paid and the price received for all milk and milk products.

(8) In addition to the accounts and records required to be kept by the Uniform System of Accounts, milk dealers subject to license by the Board shall calculate unit cost data as prescribed by and on forms provided by the Board.