HIGHER LIFE BUDGETS OF EXPENDITURES FOR HIGHER LIFE It is in the expenditures for higher life that the individuality of the family is most apparent. If the income is large enough to permit of a moderate allowance for this budget division then there is opportunity for some choice in the matter of expenditures, but this is more or less impossible if the family income falls below $1000. Many subdivisions of the expenditures for higher life may be made to suit the needs or desires of different families, but these may be classified under five main divisions: health, beneficence, recreation, education, and incidentals. The principal objects for which money is expended in each of these divisions are as follows: Health.-Doctor, dentist, nurse, medicine. Beneficence.-Church, contributions to charity, relief work. Recreation.-Athletics, theater, moving pictures, travel, vaca tion. Education.-Schooling, books, periodicals, newspapers, music, lectures, societies. Incidentals. Gifts to friends, unclassified expenditures. It is also customary to include savings and investments under higher life. For the purpose of comparing the expenditures of different families for higher life, an arbitrary standard may be set up and used as the basis of comparison. Expenditures for the various objects exclusive of incidentals will then be rated according as they conform to this standard. A score-card for this purpose may be devised in which records conforming to the standard would be rated 100 points. SCORE-CARD FOR GRADING EXPENDITURES FOR HIGHER LIFE1 Standard Possible Actual A. Minimum amount to be devoted to higher life: 1 From MSS. of B. R. Andrews, Teachers College, Columbia University. 13 193 Directions.-Under A, deduct 1 point for each per cent. of the amount expended for higher life less than 25 per cent. Under B, deduct 2 points for each per cent, of deficiency below. the minimum per cent. given for any division; but not a total of over 50 points. EXERCISE I Problem. A teacher with a salary of $1200 made the following expenditures for higher life: Church, $100; beneficence, $150; health, $30; insurance, $27.50; incidentals, $6.50; books and magazines, $15; recreation, $7.50. Find the per cent. of the total for higher life that was expended on each division of the budget. Grade the expenditures according to the method suggested above. $100 $150 + $30+ $27.50 + $15 + $7.50 +$6.50 $100 $150 $27.50 $15 $250 $7.50 $30 = = $336.50, the total amount spent for higher life, or 28 per cent. of the total income. $250, the total for beneficence. .08, or 8%, the per cent. of the total expended for savings. $336.50.04, or 4%, the per cent. of the total expended for education. $336.50.74, or 74%, the per cent. of the total expended for beneficence. $336.50=.02, or 2%, the per cent. of the total expended for recreation. $336.50.09, or 9%, the per cent. of the total expended for health. $336.50 $1200.28, or 28%, the per cent. of the income for higher life. The score for A is 50, since more than 25 per cent. of the income is expended for higher life. In B 24 pts. are deducted for a 12 per cent. deficiency in savings. 12 pts., for a 6 per cent. deficiency in education. 6 pts., for a 3 per cent. deficiency in recreation. 42 pts., the total number of points deducted. 50-428, the score for B. 50+858, the total score. The scores should be entered in the proper places on the score-card. |