[3] Pohl also worked with Walther Funk, Reich Minister of Economics (German: Reichswirtschaftsminister), to oversee financial aspects of the Final Solution, the most deadly phase of the Holocaust.

[5][a] Pohl's administrative staff at the WVHA even created evaluative tables that calculated the value of concentration camp inmates as farmed-out wage earners (minus the depreciation of food and clothing), their profit intake from valuables remaining after their deaths (minus crematoria expenses), and any costs recovered from selling their bones and ashes; in total, the average concentration camp inmate had a life-expectancy of nine-months or less and was valued at 1,630 marks.

[8] The Deutsche Wirtschaftsbetrieb (German Industrial Concern; GmbH) fell under the jurisdiction of the WVHA;[9] it was designed to unify the massive business interests of Himmler's SS, taking in profits from the slave labour of concentration camp prisoners.

[3] Expressing his sentiments regarding the use of prisoners for labour in a memo, Pohl wrote, "SS industries [Unternehmen] have the task...to organize a more businesslike (more productive) execution of punishment and adjust it to the overall development of the Reich.

[19] The catalyst for the expansion of SS construction initiatives stemmed from Hitler's megalomania, namely, his plans to erect massive German cities and monuments (masterminded by the young architect Albert Speer) as the Reich subsumed more and more territory.

It was collected from the detailed notes that had passed between SS and Police Leader Odilo Globocnik and Reichsführer-SS Heinrich Himmler during the operation to kill most of the Jews in the General Government.

[41] Some of the commercial ventures and assets owned or operated by them included:[42] Since the WVHA fell under the administrative jurisdiction of the SS, it was deemed part and parcel to the legal indictments levied against the greater organization.