A How-to Book can be a useful tool to assist the average
person with common repairs, but they must not be used in lieu of adequate training if
required. And, they are not a sure fix for all types of problems. A person must be
extremely careful to guard against serious or fatal injuries, especially when dealing
with electrical systems or moving mechanical parts. I believe all authors do mention
explicitly in their books about such hazards, as well they should. If a person feels
confident enough to attempt a repair or routine maintenance on an item, then by all
means go ahead! But, if he or she has any doubts whatsoever about their ability to
repair an item, they should consult a professional!
I've
often found it a source of great amusement to see all the fix-it and repair manuals that
get printed and distributed, especially the ones for Dummies. I've no doubt some of
them are well-written, and if someone has a general idea about the workings of an item
can be put to good use. But I think they assume too much and place too much freedom in
the hands of novices that all too often results in danger or injury to us not-so-bright
consumers! We need to be careful and not overly confident in our mechanical abilities.
In other words, proceed with caution.
If a company issues a
repair manual with their product, I feel they mean for the manual to fall into the more
capable hands of at least an intermediate repairman who has some experience with the
product. I know that the expert in anything was once a beginner, but beginners need to
try their hand on non-lethal objects first before they tackle the big
ones!
As far as accounting practices go, repair manuals are
revenue to the company and should be listed as such, whether they are included with a
new product or sold as a separate one. Additional accounts could be Periodicals Revenue
or Repair Manuals Revenue. I believe they would factor into a company's Cost of Good
Sold as the company would keep an inventory of them stocked on the
shelf.
These revenue accounts would be listed in the
ledgers under Revenues and Expenses, and as such would affect many accounts
simultaneously, both asset, liability, and capital. They would increase the worth of
the company if the sales generated from them met or exceeded the cost to produce
them.
The company's financial statements would show the
additional revenue accounts in their overall Income statement and as either an increase
or decrease of net worth or income (or both).
Many
companies do benefit from providing both sales and service to their customers, but
sometimes providing service is not profitable in the long run. A company would be wise
to study and do their research into the expected profitability of such a venture before
actually implementing it. Perhaps a pilot study should be enacted first before
committing their resources.
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