Updated 2017-03-09 23:24:05 by gold

## Introduction edit

gold Here is some eTCL starter code for calculating workdays and accounting outlays from Sumerian texts. The impetus for these calculations was checking workday accounts, free time, and credits in some cuneiform texts and modern replicas. Most of the testcases involve replicas or models, using assumptions and rules of thumb.

Here is a model calculation for 600 female workers over a year. For a year of 360 days, the available workdays were 600*12*30, 216000 days. The free time or time-off for females was 600*12*30*(1/6), 36000 days. The estimated bala service was 600*12*30*(1.4/60), 5040 days of bala service. The estimate of bala service tax (in labor and kind) from the province to the king was probably averaged decimal 2.33 percent of available workdays, but modern calculations from the tablet numbers are usually up to 10 percent off. The accounted workdays were workdays minus bala service, 216000 - 5040, 210960 workdays or 210960/30, 7032 months. For example, the workday quota of barley flour (dabin) was 10 liters per workday. While other grain flours were produced, the accounted workdays could produce 210960*10, 2109600 or 2.1E6 liters of barley flour. In metric terms, the female workers would receive 30 liters of grain per month. The accounted grain or total wages would be 7032*30, 210960 liters. Since a silver piece was equivalent to 300 liters of grain, the total wages in silver equivalent would be 210960/300, 703.2 silver pieces. In some account tablets, women with small children would receive 1+1/3 liters a day. Debits were previous years debit plus debit of 210960 barley liters. The credits were 210960 workdays, 5040 workdays of bala service, 36000 days of time-off, and material goods produced.

Here is a model calculation for 30 female workers in grinding grain over a month. For a month of 30 days, the available workdays were 30*30, 900 days. The free time or time-off for females was 30*30*(1/6), 150 days. The estimated bala service was 30*30*(1.4/60), 21 days of bala service. The accounted workdays were workdays minus bala service, 900-21, 879, rounded 880 workdays. The total wages would be 880 workdays times 1 liter per workday, 880*1, 880 liters of grain. The total wages in silver equivalent would be 880/300, 2.93 silver pieces. The daily work quota for grinding barley flour was 10 liters per day. The flour production from the workdays would be 880 WD *10 L/D, 8800, or 8.8E3 liters of barley flour. Debits included debit of 880 barley liters. The credits were 880 workdays, 21 workdays of bala service, 150 days of off-time, and material goods produced.

Here is a model calculation for 40 male full time workers (guru) over 2 months, but the time-off and wages for the males are different. For 2 months of 30 days each, the available workdays were 40*2*30, 2400 days. The free time or time-off for males was 40*2*30*(1/10), 240 days. The estimated bala service was 40*2*30*(1.4/60), 56 days of bala service. The accounted workdays were workdays minus bala service,2400-56, 2344, rounded 2345 workdays. The total wages would be 2345 workdays times 2 liters per workday, 2345*2, 4690 liters of grain. Since a silver piece was equivalent to 300 liters of grain, the total wages in silver equivalent would be 4690/300, 15.6 silver pieces. Debits included debit of 4690 barley liters. The credits were 2344 workdays, 56 workdays of bala service, 240 days of time-off, and material goods produced.

Here is a model calculation for 40 full time male porters (guru), 5 working children (dumi.gi) , 4 disabled soldiers (lu.hu.ku.bu ), and 2 older workers (su.gi) over one year plus extra intercalculary month at the Girsu military depot. However, the time-off, rated performance, and wages are different. As in the UrIII scribal accounts, the full time workers are calculated first and adjustments made for the remaining workers. For 13 months of 30 days each, the available workdays for the full time male workers were 40*13*30, 15600 days. The free time or time-off for males was 40*13*30*(1/10) was 1560 days. The estimated bala service was 40*13*30*(1.4/60), 364 days of bala service. The accounted workdays were full timer workdays minus bala service,15600-364,15236, rounded 15240 workdays. The adjustment workdays for the partial workers would be 13*30*(dumi.gi 5*(1/2)+ lu.hu.ku.bu 4*(1/3)+ sug.gi 2*(1/2)), 1885 workdays. The total workdays with adjustments would be 15240+ 1885, 17125 workdays. The total wages would be total adjusted workdays times 2 liters per workday, 17125*2, 34250 liters of grain. The full time workers would receive 2 barley liters per day. The part timer workers including 5 working children, 4 disabled soldiers, and 2 older workers received 1 barley liter per day. Debits included debit of 34250 barley liters. The credits were 17125 workdays, 364 workdays of bala service, 1560 days of time-off, and material goods transported.

From the available translations and UrIII history, the bala service tax seems to have originated as military/religious conscription for one month, originally through Sumerian clans alternating military/religious service. This military conscription was extended to goods and services from the UrIII provinces rotating bala service for one month to the central government (king). In the civilian labor accounts available to modern amateurs, there is a tax factor averaging (1.4/60), decimal factor 0.0233, 2.33 percent over the month. Since there is a decree of King Shulgi taxing half the harvest etc, the King's half might have been amortized over a solar year (12 months) or administrative period (19 provinces rotating service) in the accounts. Maybe numerical coincidence, but the King's half over the months as (1/2)*(1/12) = 0.0416 and (1/2)*(1/19) =0.026 are approaching order of magnitude to the bala taxes in the available accounts. Since the bala tax is taken off the top of the total workdays for the work teams, every worker and foreman is docked to some extent.

The workday eTCL calculator is working correctly for all male crews. The adjusted workdays for bala service seem to be correct for males and females. However, the credited workdays, different wages and time-off days for mixed crews tend to be a snarl. For mixed crews that included children and invalids, the credited workdays was lowered at the first and in some tablets, listed as half or fractional workdays. The males were paid 2 barley liters and the females were paid usually 1 barley liter. The males have 1/10 time-off and the females have either 1/5 or 1/6 time-off. The hours of men and women are treated equally in the accounts for the work performance and especially the bala tax, otherwise the bala tax would be lessened for the king. Some tablets did not use the bala tax, or at least the remaining and readable fragments do not overtly mention the bala tax. In the calculator code, it is possible to estimate a wage adjustment factor from the inputs as example, \$wages*( S1*1.+S2*0.5+S3*.333+S4*.5)/(S1+S2+S3+S4). Alternately, some logic statements could select either \$wages*1. and/or \$wages*0.5, summing totals for mixed crews. Aside from the mixed wages, the modern auditor (plus 4000 years later) has to check the time-off factor for mixed crews (eg. 1/5, 1/6, 1/7.75, or 1/10).

### Pseudocode and Equations

```  Sumerian price in silver = [/ liters 300.]
Sumerian price in liters grain = [* silver 300.]
# 1 silver piece = 1 gur = 300 liters of grain
liters = [* volume_in_cubic_cm .001]
price? = raw materials + labor  +  profit
price? = raw materials + heat process
price? = raw materials + labor
average price per unit  = revenue  / units sold```

### Testcases Section

In planning any software, it is advisable to gather a number of testcases to check the results of the program. The math for the testcases can be checked by pasting statements in the TCL console. Aside from the TCL calculator display, when one presses the report button on the calculator, one will have console show access to the capacity functions (subroutines).

#### Testcase 1

table 1printed in tcl wiki format
quantity value comment, if any
testcase number: 1
3.5 :men (guru) 3.5
0.0 :women (geme) 0.0
0.0 :working children (dumu)0.0
0.0 : old workers (sugi) 0.0
30.0 : days time period30.0
105.0 : workdays on books105.0
210.0 : rations (liters) 210.0
0.700 : silver pieces0.700

table 2printed in tcl wiki format
quantity value comment, if any
testcase number: 2
0.0 :men (guru) 0.0
10.0 :women (geme) 10.0
0.0 :working children (dumu)0.0
0.0 : old workers (sugi) 0.0
30.0 : days time period30.0
300.0 : workdays on books300.0
600.0 : rations (liters) 600.0
2.0 : silver pieces2.0

table 3printed in tcl wiki format
quantity value comment, if any
testcase number: 3
0.0 :men (guru) 0.0
0.0 :women (geme) 0.0
5.0 :working children (dumu)5.0
0.0 : old workers (sugi) 0.0
30.0 : days time period30.0
45.0 : workdays on books45.0
90.0 : rations (liters) 90.0
0.30 : silver pieces0.300

table 1printed in tcl wiki format
quantity value comment, if any
testcase number: 1
40.0 :men (guru) 40.0
0.0 :women (geme) 0.0
0.0 :working children (dumu)0.0
0.0 : old workers (sugi), disabled 0.0
60.0 : days time period60.0
2400.0 : workdays on books2400.0
55.0 : bala service days rounded55.0
240.0 : timeoff males if all males, rounded240.0
400.0 : timeoff females if all females400.0
0.999 : wage adjust factor for mixed crews 0.999
2345.0 : workdays adjusted less bala etc2345.0
4690.0 : rations (liters) 4690.0
15.633 : silver pieces15.633

#### Testcase 2

table 2printed in tcl wiki format
quantity value comment, if any
testcase number: 2
0.0 :men (guru) 0.0
30.0 :women (geme) 30.0
0.0 :working children (dumu)0.0
0.0 : old workers (sugi), disabled 0.0
30.0 : days time period30.0
900.0 : workdays on books900.0
20.0 : bala service days rounded20.0
90.0 : timeoff males if all males, rounded90.0
150.0 : timeoff females if all females150.0
0.499 : wage adjust factor for mixed crews 0.499
880.0 : workdays adjusted less bala etc880.0
879.999 : rations (liters) 879.999
2.933 : silver pieces2.933

#### Testcase 3

table 3printed in tcl wiki format
quantity value comment, if any
testcase number: 3
40.0 :men (guru) 40.0
0.0 :women (geme) 0.0
5.0 :working children (dumu)5.0
6.0 : old workers (sugi) or disabled 6.0
390.0 : days time period390.0
17355.0 : workdays on books17355.0
404.0 : bala service days rounded404.0
1735.0 : timeoff males if all males, rounded1735.0
2892.5 : timeoff females if all females2892.5
0.892 : wage adjust factor for mixed crews 0.892
16951.0 : workdays adjusted less bala etc16951.0
30245.901 : rations (liters) 30245.901
100.819 : silver pieces100.819

### References:

• Robert Englund, UCLA [1]
• Ur III Tablets in the Valdosta State University, search on cdli
• Cuneiform Digital Library Journal, search on Equivalency Values
• Ur III Equivalency Values[2]
• Especially, the Ur III Equivalency Values and library texts for workday (u4) keyword.
• The Sumerian keywords search on the cdli
• are very effective, but major size files to download

## Appendix Code edit

### appendix TCL programs and scripts

```        # pretty print from autoindent and ased editor
# Sumerian time & accounting calculator
# written on Windows XP on eTCL
# working under TCL version 8.5.6 and eTCL 1.0.1
# gold on TCL WIKI, 15sep2014
package require Tk
namespace path {::tcl::mathop ::tcl::mathfunc}
frame .frame -relief flat -bg aquamarine4
pack .frame -side top -fill y -anchor center
set names {{} {men (guru):} }
lappend names {women  (geme):}
lappend names {children working (dumu): }
lappend names {old (sugi) or disabled:}
lappend names {accounting period days (typical 30 days) :}
lappend names {workdays on books : }
lappend names {grain rations (liters) : }
lappend names {value in silver :}
foreach i {1 2 3 4 5 6 7 8} {
label .frame.label\$i -text [lindex \$names \$i] -anchor e
entry .frame.entry\$i -width 35 -textvariable side\$i
grid .frame.label\$i .frame.entry\$i -sticky ew -pady 2 -padx 1 }
proc about {} {
set msg "Calculator for Sumerian Time
& Accounting from TCL WIKI,
written on eTCL "
tk_messageBox -title "About" -message \$msg }
proc calculate {     } {
global side1 side2 side3 side4 side5
global side6 side7 side8
global testcase_number
incr testcase_number
set side1 [* \$side1 1. ]
set side2 [* \$side2 1. ]
set side3 [* \$side3 1. ]
set side4 [* \$side4 1. ]
set side5 [* \$side5 1. ]
set total1 [* \$side1 \$side5 1. ]
set total1 [+ \$total1 [* \$side2 \$side5 1.] ]
set total1 [+ \$total1 [* \$side3 \$side5 .3] ]
set total1 [+ \$total1 [* \$side4 \$side5 .5] ]
set side6 \$total1
set side7 [* \$side6 2. ]
set side8 [* \$side7  [/ 1. 300.]  ]  }
proc fillup {aa bb cc dd ee ff gg hh} {
.frame.entry1 insert 0 "\$aa"
.frame.entry2 insert 0 "\$bb"
.frame.entry3 insert 0 "\$cc"
.frame.entry4 insert 0 "\$dd"
.frame.entry5 insert 0 "\$ee"
.frame.entry6 insert 0 "\$ff"
.frame.entry7 insert 0 "\$gg"
.frame.entry8 insert 0 "\$hh"
}
proc clearx {} {
foreach i {1 2 3 4 5 6 7 8 } {
.frame.entry\$i delete 0 end } }
proc reportx {} {
global side1 side2 side3 side4 side5
global side6 side7 side8
global testcase_number
console show;
puts "%|table \$testcase_number|printed in| tcl wiki format|% "
puts "&| quantity| value| comment, if any|& "
puts "&| testcase number:| | \$testcase_number|&"
puts "&| \$side1 :|men (guru)| \$side1 |&"
puts "&| \$side2 :|women (geme)| \$side2|& "
puts "&| \$side3 :|working children (dumu)|\$side3|& "
puts "&| \$side4 :| old workers (sugi) |\$side4 |&"
puts "&| \$side5  :| days time period|\$side5 |&"
puts "&| \$side6  :| workdays on books|\$side6 |&"
puts "&| \$side7  :| rations (liters) |\$side7 |&"
puts "&| \$side8  :| silver pieces|\$side8 |&"
}
frame .buttons -bg aquamarine4
::ttk::button .calculator -text "Solve" -command { calculate   }
::ttk::button .test2 -text "Testcase1" -command {clearx;fillup 3.5 0.0 0.0 0.0  30. 105.0 210.0 0.7}
::ttk::button .test3 -text "Testcase2" -command {clearx;fillup 0.0 10.0 0.0 0.0  30. 300. 600. 2. }
::ttk::button .test4 -text "Testcase3" -command {clearx;fillup 0.00 0.0 5.0 0.0  30.0 45.0 90.00 0.3 }
::ttk::button .clearallx -text clear -command {clearx }
::ttk::button .cons -text report -command { reportx }
::ttk::button .exit -text exit -command {exit}
pack .calculator  -in .buttons -side top -padx 10 -pady 5
pack  .clearallx .cons .about .exit .test4 .test3 .test2   -side bottom -in .buttons
grid .frame .buttons -sticky ns -pady {0 10}
. configure -background aquamarine4 -highlightcolor brown -relief raised -border 30
wm title . "Sumerian Time & Accounting  Calculator "
```

### Pushbutton Operation

For the push buttons, the recommended procedure is push testcase and fill frame, change first three entries etc, push solve, and then push report. Report allows copy and paste from console.

For testcases in a computer session, the eTCL calculator increments a new testcase number internally, eg. TC(1), TC(2) , TC(3) , TC(N). The testcase number is internal to the calculator and will not be printed until the report button is pushed for the current result numbers. The current result numbers will be cleared on the next solve button. The command { calculate; reportx } or { calculate ; reportx; clearx } can be added or changed to report automatically. Another wrinkle would be to print out the current text, delimiters, and numbers in a TCL wiki style table as
```  puts " %| testcase \$testcase_number | value| units |comment |%"
puts " &| volume| \$volume| cubic meters |based on length \$side1 and width \$side2   |&"  ```