The memorandum provides a measure of the detailed planning that Frank and other Nazis put into the carrying out of the Holocaust.
This memorandum, when it came to light after the war, played a key role in refuting Frank's claims that he had no knowledge that Jews were being murdered en masse in the extermination camps of Operation Reinhard.
Cash money in Reichsbank notes have to be paid into the account: Economic and Administrative Main Office 158/1488 with the Reich Bank in Berlin-Schoeneberg.
c. Watches and clocks of all kinds, alarm clocks, fountain pens, mechanical pencils, hand and electrical razors, pocketknives, scissors, flashlights, wallets, and purses are to be repaired by the Economic and Administrative Main Office in special repair shops, cleaned, and evaluated; and have to be delivered quickly to front line troops.
[2] f. Featherbeds, quilts, woolen blankets, cloth for suits, shawls, umbrellas, walking sticks, thermos flasks, ear flaps, baby carriages, combs, handbags, leather belts, shopping baskets, tobacco pipes, sun glasses, mirrors, table knives, forks and spoons, knapsacks, and suitcases made from leather or artificial material are to be delivered to the Volksdeutsche Mittelstelle.
The needs in quilts, woolen blankets, thermos flasks, ear flaps, combs, table knives, forks and spoons, and knapsacks can be furnished from Lublin and Auschwitz from these stocks against payment from budget funds.
A settlement of accounts for the spectacles and eyeglasses need not take place with regard to their low value and their limited use.
Ordinary furs (lamb, hare, and rabbit skins) are to be reported to the SS-WVHA, Amt B II, and are to be delivered to the clothing plant of the Waffen-SS, Ravensbrück near Fürstenberg (Mecklenburg).
k. All items mentioned under the letters d, e, and f, which have only one-fifth or two-fifths of the full value, or are useless altogether will be delivered via the SS-WVHA to the Reich Ministry for Economics for utilization.