"Among other things, the commission in Berlin was buying several dozen mine hoists, ranging from 100 to 1,000 horse-power. Ordinarily, these hoists consist of drums, shafting, bearings, gears, and so on, placed on a foundation of I or H beams. The commission asked for quotations on the basis of pfennigs per kilogram. After some discussion, the German concerns later mentioned in Pyatakov's confession reduced their prices between 5 and 6 pfennigs per kilogram. When I studied these proposals, I discovered that the firms had substituted cast-iron bases weighing several tons for the light steel provided in the specifications, which would reduce the cost of production per kilogram, but increase the weight, and therefore the cost to the purchaser."
January 1, 1970
https://en.wikiquote.org/wiki/Georgy_Pyatakov