There are many different types of financial records in the Bunker Hill papers. They are arranged in alphabetical order by type of record. The oversize journals and ledgers retain their alphabetical place in the inventory although their physical location may be on an adjacent shelf.

The first type of record is accounts payable/receivable. One group dating from 1965-1982 is in numerical order by account number. These folders contain memos, correspondence, ledger sheets, and financial statements. Among the accounts are accounts receivable, accounts payable, inventory records, agreements, values of mining property, equipment, and taxes payable. The original folder headings were retained. These are followed by a group of accounts receivable, 1974-1975, arranged alphabetically by company. Most of the original folders contained only one ledger sheet, therefore several folders were combined into one. Other folders contained correspondence related to unpaid invoices and these companies have retained their individual folders. Other material in this group includes invoices, arranged alphabetically by company, and accounts payable for residential property purchased by the company between 1974 and 1976 from residents of the Silver King as part of a long-range goal to eliminate residential areas from within the industrial zone. The final items are detailed invoices from the legal firm of Brown, Peacock, Keane, and Boyd which detail the work done for the company from 1976-1982.

Each Annual report to the Shoshone County Assessor, 1957-1976, contains approximately 20- 22 sections giving values of the laboratory, North Idaho Phosphate Company, mine, acid, zinc and smelter plants, and other claims and properties owned by the company.

Appraisements, 1935-1977, are usually multi-volume sets which list the depreciated value and replacement cost of equipment and buildings. Unless otherwise noted in the inventory the appraisals were compiled by the General Appraisal Company. Also included are appraisals for the Sullivan Mining Company and Pend Oreille Mining and Metals. There are also eight volumes of appraisal reports and valuation analyses of property and homes owned by the company in Kellogg, dated 1974-1975, which were prepared by Reino A. Jurvelin of Acuff Realty, Coeur d'Alene. Included with these are plat maps, descriptions, valuations, and photographs. The legal papers documenting the sale of these properties are in the Legal series, box 58.

The Audit Reports, 1938-1968 were done by John F. Forbes & Co. of San Francisco. Most years include a regular and a condensed report. Audit reports for other companies are with the records of those companies. Forbes and Co. also prepared year end financial statements for the years 1961 to 1967, although the statement for 1964 is lacking.

Oversize volumes include cash book transfer sheets, 1940-1955, which is in two parts--cash receipts and cash disbursements; which also functions as a voucher journal, a cash received journal, 1940 to 1958, six volumes of construction ledgers, 1940-1970 which are arranged by job number, and four volumes of contract mining payroll journals, 1947-1969. which show daily time worked and earnings--straight time, over time, and bonus--for each 2 week pay period.

The Cortez Gold Mine was a joint venture formed March 17, 1968 to explore for minerals in Eureka and Lander Counties, Nevada. Among the records for this venture are distribution of funds and financial statements, 1978-1982 (the statement for 1980 was not included).

The Directors' monthly statements, 1955-5966 are a compilation of financial reports from all divisions of the company.

There are several types of employee earnings records. The first, 1937-1957, are 5x8 folders for each employee, containing employment information and records of earnings, these are filed alphabetically by employee. The second, 1975-1982, are computer generated quarterly reports listing alphabetically by employee the total of wages paid and taxes withheld.

There are also a number of financial ledgers, including general ledgers, and subsidiary and transfer ledgers for specific accounts.

Other financial records include lease data, payroll distribution records, actuarial reports on employee pension plans, property tax receipts, voucher registers and a product sales ledger for the zinc plant.

The Stearns-Rogers Manufacturing Co. purchase orders, 1951-1954, are for the crushing and drying plant, preparation and bedding plant, and the new pelletizing plant. Each project is contained in a separate binder; there is no correlation between these and the construction ledgers.

Another binder is labeled Singmaster and Breyer story, Zinc plant, 1952-1954. It contains a monthly list of costs associated with the Singmaster and Breyer contract, broken down by unit, e.g., land and improvement, utilities and service, engineering, field expense, roaster no.9, acid plant, and electrical system.