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I realize that there are fees (tire disposal) that are mandated. When you get new tires there is a line item charge that states explicitly what the charge is for disposing of your old tires.
The miscellaneous charge I have mentioned is just a rolled-up number estimated by the "computer" based on the job. As a previous poster mentioned, it is simply padding the bill. I suspect it is a flat fee....although I am not willing to take my car back to test...and that it is quite a revenue generator for the ol' shop.
The shop gets to expense any items used in the process of a job. I mean, how much material do you think they used to change pads? Serpentine belt? Timing belt? Maybe a shot of brake cleaner, a smudge of lube and a rag.....for $12 bucks?! The old parts went into the trash can without any nnvironmental concerns.
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