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The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would involve violation of the copyright law. Author: U.S. Navy Dept. Title: Manual for accounting officers P I ace : Washington, D.C. Date: 1916 MASTER NEGATIVE # COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD RESTRICTIONS ON USE: FILM SIZE: . 3j> . Emmmmm^^ i ■ 10 ^Ji32 U.S, Bureau of supplies and accounts (Navy dept.) Manual for accounting officers • 1917 • Washing* ton» Govtf print, off., 1916* 174 p« tables* 21 cm« •% \.m^ TECHNICAL MICROFORM DATA REDUCTION RATIO: . )^'^l IMAGE PLACEMENT: \k(^k) IB IIB DATE FILMED: /'n / J> / ^ 5 INITIALS: TRACKING # : jAJti ocagy FILMED BY PRESERVATION RESOURCES, BETHLEHEM. PA. 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Columbia ® mbersittp intfteCitpofieeUigorfe LIBRARY ■«*■ This boolc is due two weeks from the last date stamped below, and if not returned or renewed at or before that time a fine of five cents a day will be incurred. / ' • • - - • % ■ • - • -- - ^ MANUAL FOR ACCOUNTING OFFICERS 1917 , WASHINGTON GOVERNMENT PRINTING OFRCE 1916 INFORMATION OBSCURED ll J ^L V at - J> f^i. I U 1 Navy Department, Bureau op Supplies and Accounts, Washington, July 26, 1916. 1 This edition of the Manual for Accounting Officers supersedes the'edition of August 12, 1915. The following bulletins, which, where not of a transient nature, have been incorporated m the text in original or modified form, are hereby revoked: Nos. 2, 3 4 5, 6, 8, 9, 11, li, 14 15 19 20, 22, 23, 24, 26, 27, 28. It is directed that the old edition of 'the Manual and the bulletins enumerated be removed from all 2 Ali circular letters relating to the industrial accounting system which were issued from July 1, 1915 to date, other than those of a transient nature, are incorporated herein in onginal or modified form. 3 All correspondence on the subject matter of this Manual shall be addressed to the Bureau of Supplies and Accounts. References shall not be made to bulletins and circular letters which have been canceled; refer to the appropriate paragraph herein. ^.*, j i^xr 4 A booklet edition of Parts I and II of the Manual, entitled "Navy Classification of Accounts," will be distributed to industrial yards to supersede the Manual for Supe^^^8ors, all copies of which shall be withdrawn from use. ^c n^^.vr Samuel McGowan, Paymaster General of the. Navy. Approved: JosEPHUS Daniels, Secretary of the Navy. (2) (7-26-16) ^^ CONTENTS. I. Navy Classification of Accounts. ^^^ General description g Ship titles and accounts lo Industrial yard titles and accounts'. n Nonindustrial yard titles and accounts. . 14 Naval Establishment title and accounts ... 15 Stores titles and accounts jg Miscellaneous headings in title series . * .............. 16 II. Detailed Classification of Industrial Accounts. General description yj Physical classes (subaccounts) ig Purpose groups (accounts) ].*.'.. 2*' Detailed general expense accounts 95 Detailed shop expense accounts 55 ^A^i^^^l®^ physical classification arranged by classes 95 Alphabetical index to physical classification 107 III. Industrial Accounting Instructions. General description of system. Purpose YiQ Functions ............] 1 1 9 Administration -i 1 q Service. ioq Separation of costs from appropriations . . . .*. .V. l^o Development of cost system 1-^2 Navy yard work. Classification of work ^2" Ship and manufacturing work 19- Plant work V. i2<^ Miscellaneous work ..']..... 199 Procurement of labor and material. .. ..... . ] . ." ." .* ." .' .' .' .' .' ." 130 Accounting department organization and routine. General office organization 130 Time section 133 Cost section 1 30 Report section ^y.. 133 (3) (7-26-16) CONTENTS. Ill Industrial Accounting Instructions-Contmued. Detailed accountiyig mstruchons. ^3^ l^^^^^l^^^^f^^^^^: It? Appropriation allotments and daily reports .... . - - • - - - - ^^^ Shop rates 142 Final job costs " " 142 Tob order system '■" "xi''„ 143 Foundry and other "laniifactunng shops - - - • ^^3 Charges to expense v . productive ]ob orders ...---.. ^^^ Construction of account numbers ^ ^ ^^^ Maximum group classification ^45 Actual shop classification - -■ ■ x48 Transportation 148 Power ; ■ i^' ;«: 149 Pay and allowances of officers ^^ ^49 Title G vouchers . 15O Expense distribution.-..---- _ 150 Boards on expense distribution ... -^- - - -- 150 Plant account- Additions and betterments ^^^ Plant account— Dispositions ^53 Plant account— Depreciation ^^q Plant account— Inventory cards ^ ^ -^59 Property or subsidiary ledger ^ • -^qq General ledger " '" 162 Journal vouchers -.- _ 164 Liability account for ships _ 1^4 Local bulletins _. 165 Statistical machine system _ 171 Con-espondence index *.'.'..... 173 Reports (4) (7-26-16) MANUAL FOR ACCOUNTING OFFICERS. NAVY CLASSIFICATION OF ACCOUNTS. GENERAL DESCRIPTION. 1. Naval accoiinting embraces: (a) Statistical accounting, under two heads— 1. Cost accounting, under administrative classifications (titles and accounts) and units of output: i. e bv purposes and objects. 2. Appropriation accounting, under legislative authori- /I.X T,-j ,. nations, 1. e., by sources. {0) fidehty accounting, under two heads— 3. Property accountability. 4. Money accountability. 2. The general^stem of (4) money accountability is controlled bv the accounting officials of the Treasury Department, and returns are made to and audited by the Auditor for the Navy Department dupU- cates or summaries being rendered to the Navy Department for 'various accounting purposes. The systems of (1) cost accounting, (2) appro- pnation accounting, and (3) property accountablKty are prescnbeTbv and reports and returns are rendered to the Navy Department the three branches being represented in the departmental organization by the three sections of the AccounUng Division of the Bureau of SuppU^ section'"'''''' '''^' ^^ '"''"* ^^''^''''' ^^^ appropriation section, (3) audit 1 J'r?'''^5 *il® Treasury Department is empowered to pass on the legality of charges made to appropriations and is required to main- tain records showing the Treasury balance under each appropriation the money returns rendered to the Treasury by disbursing officere are required to carry information shomng appropriations chargeable The charges due to expenditures of material are reported by the Navy Department to the Treasury Department in the form prescnbed by the ItT:..!'' respect to legahtv of appropriation charges, the appropria- tion accounts rendered to the Treasury are of the nature of fideUtv accounts, by virtue of the power vested in the Treasury Department to disallow illegal expenditures. ^ ^r^itmeut w 4. The Navjr classification of accounts embraces the first of these four oranches, 1. e., cost accounring, and this pubUcation is an outUne guide to the preparation of pnmary cost accounting documents The systems of records and reports afloat and ashore based on these primary ^^f^^IL^TflP^'T!?^^ T H *^®. ^^^^1 Instructions, the Manual for Supply in Bulletfns^ Industnal Accounting Instructions, and Account- (5) (7-26-16) CLASSIFICATION OF ACCOUNTS. 5. To avoid duplication of work, it is necee^ary t^^^^ ing papers cariT the notaUons nec^^^^^^^^^ ^.di^t hfadings. The under appropriation headings, ^^^, ,;®{' ^.^^nditures of money and approprftions or iunds «^^^ ^^^^ published material are prescribed m tne na^al y^ i^ Treasury De- in the annual Digest ^J^^PP^^^P^^^^^^^ Usted therein are partment. Charges to the W^PPf^io^^ ^^^Vof June 19, 1878), not final. The general account of advances^ac^^^^^ ^^^ ^^^^^ ^^^_ Usted in the Digest, ^«^^^7^7/^^f2T 1910^^^^^ acts of Mar. 4, 1911, plv account (deficiency act of June f^^y^''\ Manufacture of stores for S Mar. 3, W) ^l^^rges f o^C.e ?^? w"^^^ determined stock, the final appropriation ^J^^rge for ^^^^^^ ^f ^ork for private par- until issue. Charges made at yards «^ ^//^^^^^^^ents of the Govem- ties under special deposit work for otber^^ep^i,^ ^,^ treated by the ment, and charges to proceecls oi a^^*^, account of advances until iX XTc^fexpeK^s r;?o.^^rd?eUa -t.ly as a charge to specific appropriations. ^ ^-^^ Bureau of SuppUes 6. The reporting of appr?pnation char es i^^^ ^^^ balances and Accounts is necessary m ^^^^f ^^^ Sf ^^ bureaus under the appropnjUons ^^^y ^^^^^^^^^^^^^ may be and in order that the transactions ^^f !f^^^^^bedhv law. The num- communicated annually to C«ngre^, as S^^^ ^^ ^^^^ bers by which the various appropn^^^^^ documente forwarded to the of expenditure, public bills, ^^^^ <^;;f ^:^^^^ in Accounting Bureau of Supplies and Accounts axe ^^^Xth^app^^^^^ o^ i«^ ?.t.f ^ti^^-cUVnf s^^^^^^^ ioca^us^ by a separate ^«e^^e^|n^o^ charges - tl. Bu^ ^^^^^^ under purpose headings, i. e by t^^^^^^^ies of the Naval Estab- saxy in or> So. S o-r S § (7) (7-26-16) CLASSIFICATION OF ACCOUNTS. CLASSIFICATION OF ACCOUNTS. (9) (7-26-16) CLASSIFICATION Or ACCOTTSTS. 10. A brief description of the titles (see also art. 4804, Naval Instruc tions) is as follows: Acquisition of new property. Mainte- nance of property and oper- ating ex- I>enses. Kind of expenditure. SHIP TITLES. Final titles. Sus- pense titles. Hull, machinery, and permanent fittmgs . Operating expenses Repairs • Alterations Repairs to equipage SHOBE STATION TITLES. Additions to industrial yards Additions to nonindustrial yards Maintenance of industrial yards. Maintenance of nomndustrial yards NAVAL ESTABLISHMENT TITLE. Miscellaneous expenditures not assignable to a ship or station. STOBES TITLES. A c D K p E R G S Equipage afloat Supplies in store - - Stores manufacturing account. B X Z 11 The following account numbers shall be used in the prepaxation of ail reqtsitions'i^I^^ summaries, reports of e^P^^^itures, ]ob orde^ U^^ 4^^^ SXeict^v^^^^^^ oJ^Jbv title numbers,, will be used on all «-^ --^^^;^^f ~:^^^ and appropriation numbers, see Bulletin No. 1.) SfflP TITLES AND ACCOUNTS. (Charges incurred afloat or ashore for vessels, ^f'-^^l^^^^^:^^ ^""^^'-^ 1 TUle A.-rirst cost of hull, m»«Wnery, and perma^^^^^ ^j,. or account 999, Balloons. 3. Title C— Cost of commission. „„-„,-_x „„Tnber- accounts for individual air- or account 999, Balloons. (10) (7-2&-16) CLASSIPICATION OP ACCOUNTS. 4. Title D.— Repairs. ^^fJ!^^ number of the vessel as the account number; accounts for individual air- craft are notrequired, charge to account 997, Aeroplanes, account 998, Dirigibles ?ollows^ ' "^^ Subaccounts under appropriation « Engineering ''?s 1 Machinery. 2 Electrical. 3 Radio. 6. Title K.— Alterations. Use the number of the vessel as the account number; accounts for indiA idual air- oJ^™!tS'5q^®'W«iS^J??^''I® \? ^''''''''?^ ^^J Aeroplanes, account 998, Dirigibles, fol^w • Balloons. Subaccounts under appropriation "Engineering" as 1 Machinery. 2 Electrical. 3 Radio. 6. Title P^Repalrs to ships' equipage. Use the number of the vessel as the account number; accounts for individual aircraft are not required, charge to account 997 Aeroplanes, account 998, Dirigibles, or account 999, Balloom '°*'^«°^^*'*'^' INDUSTRIAL YARD TITLES AND ACCOUNTS. ^^Marf iSin'H ^P,5a2; ^ew York Philadelphia, Washington, Norfolk, Charleston. Mare Island, Puget Sound, Cavlte, and Olongapo. On reports of expenditures SHnL"^^^' *^® \^"^^' ^^^^*« ^"^ ^ assem&ed by the^am)imtS? officer as provided by accountmg instructions.) w""tuig uuiwji as 7. Title E.— Additions to plant. Physiol classes or subaccounts (add subaccount number to account number)- 2 Land and appurtenances. Buildings and structures. Miscellaneous equipment (for original appraisal purposes only; charge all additions and replacements to Title G). »- *- J-' e Plant appliances. Machinery and machine tools. Portable power tools (for original appraisal purposes only; charge all additions and replacements to Title G). Loose and hand tools (for original appraisal purposes only; charge all additions and replacements to Title G). Purpose groups or accounts: General plant activities— 000 Grounds and Miscellaneous- Grounds and water front. Communications. Fire protection. Supply- Fleet fuel supply. Stores supply. Testing and inspecting. Purchase. Provisions and clothing depot (New York). Transportation- Locomotive. Crane. " Motor truck. Team. Hand. Water. Power- Heat. Steam. Hydraulic. Air. Electric. Salt water (Mare Island). (11) (7-26-16) 3 4 5 6 7 8 001 002 003 010 Oil 012 013 014 015 020 021 022 023 024 025 026 030 031 032 033 034 035 036 CUISSIFICATIOH OF ACCOUNTS. 1 Title E -Additions to plant— Continued. Purpose gITps or aceounts-Continued. Seneral plant activities-Continued. 040 Administration— 041 Clerical. 042 Drafting. , , . 043 Estimating and plannmg. 044 Accounting. ,i . 045 * Janitors and watchmen. 046 Dispensary. 047 Disbursing. 048 Officers. 049 General supervisors. 050 Buildinfi ways. 060 Centraltool shop. 070 Military activities— 072 Schools. Commissary stores. T'risons "^ Miscellaneous military activities. CLASSinCATION OP ACCOTTNTS. 7. Title E.— Additions to plant— Continued. Purpose groups or accounts— Continued. Shops— Continued. x80 Building trades— x81 House carpenters. x$2 Masons. x83 Wharfbuilders. x84 Concrete laborers. X90 Foundries and manufacturing- 075 076 077 079 Shops— xlO '^ xU Zl2 xlft zl6 xl7 Xl8 xl9 x20 x21 x23 X23 x25 x26 x27 x28 x30 x31 x37 x38 x40 x41 x44 xoO x51 x52 x53 x56 x58 x59 x60 x61 x62 x63 x64 X65 x67 x68 x70 x71 x72 x74 x76 x78 Structural— , ^ Plate and angle shop. . Chipping, calking, and rivetmg. Laving out and templatmg. Fitting and bolting, outside. Sheet-metal shop. Sheet metal, hand. Wirework. Smith and special hull work- Angle smith. Drop forge. Shipsmith. Gas manufacturing. Gas cutting and welding. Galvanizing. Electroplating. Machinists- Machine shop. Projectile factory. Machinists, hand. Boilermakers — Boilermakers, machme. Boilermakers, hand. Electrical and pipe- Electrical work, machme. Electrical work, hand. Coppersmith. Pipe fitting. Plumbers, machme. Plumbers, hand. Woodwork- Shipwrights, machine. Shipwrights, hand. Joiners, machine. Joiners, hand. Spar makers. Wood calkers. Laborers and^miscellaneous hull work- Painting. . ., Laborers and riggers, outside. Rigging loft. Sail loft. Upholsterers. (7-2&-lfl) X91 x92 x93 X94 x95 x96 x97 x98 x99 Foundry, iron. Foundry, brass. Foundry, steel or smelting. Pattern shop. Dry docks. Pamt manufacturing. Rope walk or flag shop. Wire rope mill or tool manufacturing shop or coffee roaster Cham shop or clothing factory. Examples of account numbering — 2?9? Extension of tracks (2), yard transportation system (020). 0483 New building (3) for oflicers' quarters (048). ' xll5 New crane (5) for plate and angle shop (11). « «,.^. ^ ^^1^ .^'®^' machine tool (6) for machine shop (31). 9. Title G.— Maintenance of yard. Physical classes or subaccounts (add subaccount number to account number)- Miscellaneous labor and consumable supplies (class is subdivided* as indicated m Appendix). ' Losses and gratuities. Land and appurtenances. Buildings and structures. Miscellaneous equipment. Plant appliances. Machinery and machine tools. Portable power tools. Loose and hand tools. - Supervision. Purpose groups or accounts— The same as under Title E. Examples of account numbering— 0010 Wages of force (0) engaged in care of grounds (001). Repairs to tracks (2j yard transportation system (020). Repairs to building (3) used for oflicers' quarters (048). Acquisition of or repairs to harness (4) for team transportation (024). Repairs to crane (5) in plate and angle shop (xU). Repairs to machine tool (6) in machine shop (x31). Acquisition of or repairs to air hammers (7) for chippers (xl2). Acquisition of or repairs to hand tools (8) for public works shop (x80). Pay of leading man (9) painter (x71). 1 2 3 4 5 6 7 8 9 0202 0483 0244 xllo X316 Xl27 x80S x719 (13) (7-26-16) CLASSIFICATION OF ACCOUNTS. NONINDUSTRIAL YARD TITLES AND ACCOUNTS. (All yards and stations except PonsmoutJ, Bos^oj^N- \-^^^^^^ 8 Title R.— Additions to plant. P.,s.cale.a.s^.s^-— Sl'lS^SS^f S^SC-«Ui«.lpurp»esonlr,*arge^ Purpose gr'„i?^oTibSST&d ^X'^?,Junt nun.t.r ,0 account number,: ■ " ISPS (except by water). Power plant. Offices. Quarters. Shops. Building ways. Prv docks. ^ , ,, „>,„-„o5 tn «i09 i e , to this subaccount un- Floatine property (make all charges to 5yy, i. e-, i" der physical class o). Fuel plants. Hospitals and dispensaries. Schools. |iLSSsrc'^»rnlSpXrUt.ons„n,y>. Commissary stores. Prisons. . , ^SSSrie all Charges to 231, 1. e., to this subaccount under physical Watir ?ront (make all charges to 232, 1. e., to this subaccount under under physical class 2). . ^'i i e., to this subaccount under Fire protection (make all charges to a.», i- »•» ^» physical class 2). . __ =|oT«tSn«S'^n|rdt^^^^^^^ ^ ijsi?srdSfSsi8-ssf(3S'o(sh% (ooi ExtSon or building (3) for shop 06) New crane (5) for yard tmnsportation (02). New crane (5) ^or shop (06). ouo New machine tool (6) for shop (06). to Title S.-Maintenance of station. ^^^^"o'V^lerlcll^rT^endance, miscellaneous labor, and consumable supplies. Losses and gratuities. Land and appurtenances. Buildings and structures. Miscellaneous equipment. Plant appliances. Machinery and machine tools.. 7 Portable power tools. 8 lyoose and hand tools. 9 Super, ision. (14) (T-2^16) 3 4 5 6 7 8 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 19 31 32 33 34 306 306 502 506 606 1 2 3 4 5 6 CLASSIFICATION OF ACCOUNTS. 10. Title S.— Maintenance of station— Continued. "^h« f^^a ^'^ ^i'^''^^.?V°i,^ ^^4^ subaccount number to account number)- The same as under Title R, with the addition of the following- °"™^®'^^- ^ass 1)! ^ ^^' ^° ^™' '■ ^■' *^° ***^ subaocount under physical ^cliis^)^'™^^® ^" ""^^^^ '° ^^' '• *•' *** ^^'^ subaccount under physical ^i?Ss 1^^^^ ^" ""^^^^^ ^"^ ^^' '• ®" ^° ^^'^ subaccount under physi- ""Sr'pT/siSlla^sT' '" ^^"^^^ ^« '''' '■ '■' '- *^^« «"^---ount Examples of account numbering— 001 Clerical force (0) supply department (01). Attendance (0) on power plant (03). Coal (0) for power plant (03). W aste (0) for shops (06). Cleaning grounds. Repairs to buildings (3) occupied as quarters (05) Acquisition of or repairs to equipment (4) in shops (06) 5fSo!!;^ J^ ocomotn es (5) yard transportation system (02). Repairs to launches (5) floating property (09) Repairs to machine (6) in shop (06). Acquisition of or repairs to portable power tools (7) in shop (06) Acquisition of or repairs to loose and hand tools (8) in shop (OS).' 80 90 00 003 003 006 231 305 406 502 509 606 706 806 NAVAL ESTABUSHMENT TITLE AND ACCOUNTS. (Charges incurred afloat or ashore for the objects named.) "• """ st\'ti;,n!"^'^' administration charges not assignable to any ship or ^ *^ln^^il°o?i!^- JPcI"de under this account all charges which can not be located 2 TfiS^^Lf ^A5'"^ °' ^° ^°/ °<^^«^ account under this title 7 8 9 10 11 12 13 14 SS^' i -^^^^V^^ aha^ieVbirtrTmrs;a"cc3sTH %?%''^tT phones at inspection offices are chargeable to Title V, a^comit M Tefc i^^^^ifoS's^^z^?.^ tTo^^i^raijx^T-* ''■ ""^^^-^ ^' ^ ^hfsSnt" ^'"' ^'' advertising for whatever- purpose are chargeable to Care, transportation, and burial of the dead. ^^^fhlr^ll^'J^ ^^^ ^'■a^®] allowance of enlisted men: This account includes all charges for transportation and travel allowance of enlS^ men nf ?1^ Mi&a7e fo"'oS^" '''' -PP'-opnation <' TranspSfon! N^^^ato."' '^' ^a'cCTeKti ifof^tTii'^atf'^^ ^^p-^--^ ^^- -^ -°^"^« Models, tests, and experiments.' (15) (7-26-16) ClASSmCATION OP ACCOTJUTS. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 S'om » awroprntions whteh c»n no, b, located «ain. under Titles B, C, D, K, ana r. Naval Reserves (all charges). Pay of retired officers. Pav of enlisted men. , Pav of personnel unassigned. Commissions and interest. Exchange. ,^ ■, ^ a^ jrSd'Sds aSbor boards are chargeable to Titles G or S). g!j»«eatment Of si* by civilians. 'SiSitlons to ordnance equipage (no. attributable to a specific I ^^SS&sma..arn.s. 39 Freight. STORES TITLES AND ACCOUNTS. l.i. nue^^ Naval supply account. 1 SlftSSr^dsSl stores account. t |;?;?yTcco'Sr(on shore only). fi ui material account (on ^ore only). 14. Title /«^ ^^^^^j g^ppjy account. 2 Ordnance account. 3 Clothing account. 4 Provisions account. 16. Indirect expense deducted. il: ^tlSGo?e?^ment departments. 19. Special deposits. 30. Sales for cash. 21. Proceeds of sales. (7-26-16) DETAILED CLASSIFICATION OF INDUS- TRIAL ACCOUNTS- GENERAL DESCRIPTION. tjJm V^? fojlowing yards are classed as industrial: Portsmouth, Boston. Philadelphia, New York, Washington, Norfolk, Charleston, Mare Island. Paget Sound, Cavite, Olon^po. 2. The yards are divided for accounting purposes into nonproducing (general service) departments and sections and into producing depart- ments and sections (shops). These departments or purpose groups and the sections thereof are listed at pages 22-23. 3. All expenditures not chargeable to productive job orders— or in other words, all expenditures for plant maintenance, Title C— fall into physical classes as enumerated at pages 18-21. 4. A complete list of the proper general expense accounts and shop expense account.s is published herein (pp. 25-94 under the respective, general and producing activities, and these accounts shall be used for designating on job orders, time cards, and stubs all expenditures for plant maintenance—Title G. The account numbers are constructed by adding to the number of the producing or nonproducing group and section for which the charge is incurred the number of the physical class into y. hich the expenditure falls. 5. The same accounts shall also be used for charges to Title E— 1 laut additious. in the case of propertv under class 2— Land and appur- tenances, class 3— Buildings and structures, class 5— Plant appliances and class fi-I^fachinory and machine tools. All such charges should specify Jitle K and the proper appropriation, job and account, thus; 14-11.-1-0 03 (Navy yard appropriation- Title E, Job No. 1, account new building for Supply DepariiDent). 6. The title need not be specified on time cards and stubs for general expense and shop expense, as all charges to these account numbers, ^^I®^f,.A^"® ^ IS not stated, are understood to be Title G. 7. 1 itle G charges include all repairs to and maintenance of property K.er all classes, all replacements and additions to the plant under ass 4— Miscellaneous equipment, class 7~Portab]e nower tools, and class 8— Loose and hand tools, and all plant operating expenses under class 0— Miscellaneous labor and consumable supplies, class 1— Losses and gratuities, and class 9- Supervision. 8. V\ here a specific api)ropriation should be charged for a Title G expenditure, its number should be stated, thus; 10 -0202— Appropria- tion Maintenance, Y. &•!).— Account repairs to tracks. 9. Where the appropriation is indeterminate, L. e, where no specific appr9priation is directly chargeable, the account number only should iF^i?S.' ^ ^^^^ (Account supervision of machine shop). 10. \\Tiere a specific auxiliary job order has been issued for work chargeable to Title G, the number of the job should follow the account number. (17) 54965-16—3 /^-'^^«> un class CTDTTSTRIAI. ACCOUNTS. PHYSICAL CLASSES (SUBACCOUNTS). inde. to^me, ^;^^ P, 1^8„;;^,, .^^or an.1 cousu.uable supplier. 1 Losses and gratuities, 2 Land and appurtenances. 3 liuiluings and structures. 4 Miscellaneous equipment. 5 riant appliances. • 6 Machinery and machine tools. 7 Portable power tools. 8 Loose and hand tools. 9 Supervision. ru;;a*4/ar?lxceVt'perlSion"aud plant repair work), operators of tranwrtation Aop operation which are .applied to Puppto and '"J*F'*'V" „;' , ' ,„„t^^ as not to permit char-ing use. 90 gene^l «nV" H^^' inilndertinffc class are coal, oil, waste, direct to specific job o'^^^'^V ^J",^™''toaD toilet paper, and ice. -T;.X^^^^^' ra^e^"5!duU^ocated to specific "fSorfngi ubZsse"^^^^^ established for producing section, (other than foundries, see page 81.) \ ^'l,rc:!X"siore, and tool room expense. peariug in the detailed accounts. %rcC wiS':d;XeJ under t,« following subaccounts: 1. Damage and vvastp. 2. Scrap credits. 3. Depreciation. 7. Leave. 8. Holiday. 9. Disabi.ity. .. , located agaiQst the section Charges for damage f^^ ^^%l^^^^^^i be S^ ^^^il authority for which made the error but no charges wuipei^^^ ^ j^^^^ the same has been obtained fro^ a pr^^^^^ concerned. n^Mng ^^^/rferkl^OKCded'S^tr^^^^^ of work ^^m on a.S Sf^-'^r^Ss or plaS^ w& be charged to dan^^ aud (IS) INDirSTRIAI ACCOUNTS. Thfn^l ^'r^^ ?^^' ^^^^,ti^?;, If T'^ '^ «P^i*«d ^y improper machining. !rrnr Tn^'^P^'^^'''^f 7'." ^^ ""^^'^^-^ ^^ ^^^ ^^'^^ responsible for tlfe error. In the case of defective castings the cost of replacement as well as the labor and material expended in machining up to the point JtffLf^fT' '' dL^overed. will be charg(d to the Lount de'ec-tive eabtings of the proper foundry, unless the pattern from which the casting IS niade is o such an intricate or complex nature that wasters arc expected in which case the cost of replacement should be cliarged to tJie job order under winch the work was originally performed The Tn An r^^ ^^^r^^arged to tlic shop cxpcuse of the shop concerned wm\n ?.r''T- ?v5 ''"'''^ '^''"^^ di>crepandes or omissions in charges will be placed in this account un production ^hich changes the shape or condition of the material worked on. MACHINERY AND MACHINE TOOLS. CLASS 6. A stationary tool using power or fuel in its operation. Frnmpli's: Bending rolls, boring mills, carving machines, drill Dresses, grinding machines, lathes, milling machines, planers punch Srespes, sandpapering machine3, band, circular, and ji? saws; shapers. Blotters, stean hammers, tripha'nmers, stickers, mortise machines, blowers, kilns, cupolas, forges, furnaces, etc. Power-plant machinery: Engines, generators, etc. In making charges, the machine inventory number will be stated in each case where possible. PORTABLE POWER TOOLS, CLASS 7. A portable tool using power or fuel in its operation. Ecamples: Air tools, hoso (air, gas, oil, steam), portable electnc drills, gasoline torches, riveting forges, portable acetylene welding ^^Rep!irs', ^relilacements, and additions to stock will be charged to Title G unless otherwise specifically authorized by the Bureau of bup- ^ inventories alid adjustments will be made as prescribed for loose and hand tools (Class 8). LOOSE AND HAND TOOLS, CLASS 8. Tools for manual use. not requiring fuel or power, and attachments and small tools for machine tools and portable power tools not part of the equipment of any particular machine or portable power tool. Examples: Stocks, tups and dies (for cutting threads}, gauges, mi- crometers, calipers, files, all tools pertaining to any special trade, such (20) (7-2G-16) INDXTSTRIAL ACCOUNTS. as blacksmiths', carpenters', electricians', joiners', machinists', tin- smiths , plumbers' tools, cutting tools and holding devices for machine and portable power tools, such as milling cutters, planer tools, reamers, drills, countersinks, bolts and clamps, dogs, V blocks, parallel strips, angle plates, planer jacks, etc. All repairs and replacements and additions to stock of loose and hand tools will be charged to Title G. When in the judarment of the commandant or industrial manager the plant valuation under this class has materially increased or decreased, an inventory and appraisal will be made and the results reported to the Bureau of Supplies and Accounts for authority to make the neces- sary adjustments. SUPERVISION, CLASS 9. This class includes the pay and allowances of all officers on industrial duty and the wages of all foremen, quartermen, and leading men, which will be located to this account under the group or section concerned (21) (7-2&-16) PURPOSfe GROUPS (ACCOUNTS). 12. Following are the purpose groups: GENERAL PLANT ACTIVITIES— NONPRODlJClNG. Group CO.— Grounds and miscel- laneous. Sec. 1.— Grounds and water fiont. 2. — Communications. 3.— Fire protection. Group 01.- Supply. Sec. 1.— Fleet fuel supply. 2. — Stores supply. 3.— Testing and inspect- ing. 4. — Purchase. Group 02.— Transportation. Sec. 1.— Locomotive. 2.— Crane. 3. — Motor truck. 4.— Team. 5. — Hand. 6.— Water. Group 03.— Power. Sec. 1. — Heat. 2. — Steam. 3.— Hydraulic. 4.— Air. 5. — Electric. Group 04.— Admliiistratioii. See. 1.— Clerical. 2. — Draiting. 3. — Estimating and plan- ning. 4. — Accouhting. . ^ 5.— JilTlitoi-s and t^;ttcll- meii. G.— l>ippen-ary. 7. — iJisbursing. 8. — Officers. 9.— General supervisors. Group 05.— BuilcUug ways. Group OG.- Central tool shop. Group 07.— Military activities. Sec. 1.— 2.— Schools. 3.— Receiving sh Ip activ- ities. 4. — Radio stations. 5. — Marine Vjarracks. 6. — Coinmissary store. 7.— Prison. 8.— 9,_ikIiscellaneous activ- ities. STANDARD CLASSIFICATION OF SHOPS— PRODUCING. Group 1.— Structural. Sec. 1.— Plate and angle. 2. — Chipping, etc. 5. — Laying out, etc. 6.— Fitting. 7 .—Sheetmetal ,machine. 8. — Sheet metal, hand. 9. — Wirework. Group 3.— Smith and specia' hull. Sec . 1 .—A ngle smith . 2.— Drop forge. 3.— Ship smith. 5.— Gas manufacturing. 6. — Gas cutting and weldino:. 7. — (galvanizing. 8. — Electroplating. (22) (7-26-f6) INDUSTRIAL ACCOUNTS. STANDARD CLASSIFICATION OF SHOPS— (ontinued. Group 3. -Machinists. Sec. I. — Machine shop. 7 . — Pru JGcti le factory . 8. — Machinists, hand. Group 4.— Boilermnkers. See. 1. — Bt)ilerniaker.^, ma- chine. 4. Boilermakers, hand. Electrical and pipe. — Electririr-ns, ma- chine. — Electricians, hand. -Coppersmith, —Pipe fitting:. — Plnmbers, machine. —Plumbers, hand. Woodwork. — Shipwright. machine. — Shipwright, hand. — ^Joiner, machine. — Joiner, hand. — Spar makers. — Wqod calkers. — Bont. Group 5.- Sec. 1 2. 3. 0. 8. 9. Group 6.- Sec. 1. 2 3 4. 5 7 8 Group 7.— Laborers and mis- cellaneous hull. Sec. 1.-- Piiinting. 2. — l.nborei-«and riggers, outside. 4. — KiijjuinQ: loft. (?.- Sni] loft. 8.-— Upholsterers. Group 8.— Building trades. Sec. 1. — Uoi:pe carpenter, 2. — Mnsons. 3. — Whnrf builders. 4.- -Concrete laborers. Group ».— Foundries and man- factiiring. Sec. 1. — Foundry, iron. 2. — Foundry, brass. 3.— Foundrv. steel (or smelting). 4. —Pat tern. 5. — Dry docks. (). — P:nnt manufactur- ing. 7. — Rope -vvalk (or flag shop). 8. — Wire-rope mill (or tool m:inufacturing or cotTee roaster). 9. — Chain shop (or cloth- ing f-rictoiy). (23) (7-26-16) GENERAL EXPENSE ACCOUNTS. ^1^!!h1>",^;.^°'^ esiimating charpes si all be mode direttlv to p XSi^ job ofders whSu practicable-seo remarks under seciions 042 and 043. \ hen char.4e to exiSS^ always charge to specific accounts and sections wherever possible and proper )^' 0000 0001 0003 0004 0005 0006 0007 0008 GROUNDS AND MISCELLANEOUS GROUP. MISCELLANEOUS.— Yard maintonance charges which can not be located to any other nonproducing or producine group or !?ect ion: Jf Iseellaneoiis Labor and Consumable Supplies. Losses and Gratuities. Buildings and Stru( tures: Repairs to. Misceliantous Equipment: Repairs, replacements, and addition!;! to plant. Plant Appliances: Repairs to. Machine Tools: Re])airs to. (Includes spare motors not assigned to any shop.) Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. ^?J^•^F^^''^,®^^^ Jl-'^,^^'" ^^'^^^^""tsare not to be made if they can ?.?f„o^^ ^®',""J^^'J^^^?^"^?*'1^'^^'^here and will not be made without the approval of a head of ai ision or his authoried assistant. Super- \ isors not assigned to any one shop are chargeable to section 049. GROUNDS AND WATER FRONT. Miscellaneous Labor: Includes the time of employees eiigaged in cleaning the yard, in disposing of vard and ship refuse, and m lending street lights Consumable Supplies: Includes all consumable supplies used by the yard-cleaning force (oil. disinfectant, brooms, etc refuse cans outside of buildings). Globes, carbons, bulbs, etc.. for street lights. Losses and Gratuities: On account of employees engaged m cleaning the yard or tending street lights. Grounds: Repairs to grounds, walls and fences, roads, walks and gutters, sewer system, water system, etc. Water Front: Dredging and repairs to S3a walls, piers, etc. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Includes pushcarts and other facili- ties used by yard-cleaning force which are not properly chargeable to transportation department. Includes gang- ways for use on piers or dry docks. Plant Appliances: Repairs to. Includes ash and garbage lighters, dredges, pile drivers, street-sweeping machines, power mowers, and sprinkling carts. Includes landing 0010 0010 0011 00131 00122 0014 OOU stages. (25) (7-20-16) INDUSTHIAL ACCOUNTS. 0918 0019 Loose and H-ind TodIs: Repairs, replacements, and addi- tiong to plant of small tools used by yard-cleaning force (shovels, rakos, hoes, etc.). Supervision of force employed in cleaning and repairing grounds, walls and fences, roads, walks and gutters, sewer system, sea walls, piers. COMMUNICATIONS (telephone, telegrai^h, and tube sys- tem). Miscellaneous L?«bor: Includes pay of civilian operators. CoDsum-ible Supplies. Losrses and Gratuities on account of operators. Installation, complete, inside and out: Repaira to (includ- ing switchboards, instruments, cables, tubes, etc.). BuHdln^s and Structures: Repairs to special buildings occupied by (ixchanges. FIRE PROTECTION. Mfseellaneous Labor: Cleaning aiid inspection of equip- ment, washing hose, etc., pay of employees on permanent duty in fire departinent and other cniployees attending fires a!id fire dril's. 0030 Consumable Supplies: (Fuel, water, oil, waste, chemi- 09?9 0930 0031 0022 0023 0030 0031 003*i 0033 0034 0935 •038 cals.) Losses and Gratuities on account of emprense of a speaflf shop. ' » ov. wi » PURCHASE. Miscellaneous labor and supplies in Navy purchasing office or purcbrsing section of supplv department " CLERICAL FORCE AND STATIONERY. Losses and Gratuities on account of em])loyees. Buildint'-s and Structures: Repaii-s (o special buildings occupied by the purchasini; section. Miscellaneous Equipment: Repairs, replacements, and adfhtions to plant of desks, cabinets, etc., used by the ])urcha-sing section. Plant Appliances: Repairs to. (Includes tvpewriters. adding machines, etc.) (31) (7-20-10) INDUSTRIAL ACCOUNTS. 01501 0150;^ 0151 0153 0154 0155 0156 0157 0158 0159 YARD 0?00 0^00 o;soi 0202 0203 0204 0205 0208 0209 0210 0210 0211 0213 PROVISIONS AND CLOTHING DEPOT (NEW YORK). Miscellaneous labor and supplies. Clerical Force and Stationery. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools (including motors and shafting): Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. TRANSPORTATION GROUP. (Transportation in shops is chargeable to shop expense or job orders.) GENERAL. Miscellaneous Labor in the transportation department which can not be located to any one section . Consumable Supplies for the transportation department which can not be located to any one section. Losses and Gratuities in the transportation department wliich can not be located to any one section. Tracks: Repairs to tracks outside of buildings. Buildings and Structures: Repairs to buildings of the transportation department not occupied by any one sec- tion. Miscellaneous Equipment: Repairs, replacements, and additions to plant of miscellaneous equipment used by the transportation group which can not be located to any one section. Plant Appliances: Repairs to plant appliances u.sed by the transportation department which can not be located to any one section . Loose and Hand Tools: Repairs, replacements, and addi- tions to plant of small tools for the transportation depart- ment which can not be located to any one section. Supervision: Pay of supervisors, except clerks, which can not be located to any one section. LOCOMOTIVE SERVICE. Miscellaneous Labor: Pay of train crews while operating locomotives or trains. Consumable Supplies used in the operation of locomotive service. (Fuel, waste oil, water.) Losses and Gratuities on account of employees of the locomotive serv'ce. Locomotive Sheds: Repairs to. 54965—16- (33) (7-26-16) h 1 INDirSTRIAL ACCOUNTS. 0315 0319 0330 0330 0331 0331 0339 0330 0331 0333 0331 0335 0330 0310 0310 0311 0313 0311 0315 0318 0319 Rolling Stock: Repairs to locomotives, cars, and their equipment, and to plant appliances used by the loco- motive service. Supervision of locomotive service. CRANE SERVICE. Includes yard cranes outside of build- ing?. Miscellaneous Labor employed in the crane-service sec- tion. Includes operation of cranes; cranemen, firemen, etc. Consumable Supplies used by the crane-service section; fuel, waste, oil, water, etc. Losses and Gratuities in the crane service section. Miscellaneous Equipment: Repairs, replacements, and additions to stock of miscellaneous equipment. Cranes: Repairs to cranes and other plant appliances used by the crane service section. Super dsion of employees of the crane-service section. MOTOR-TRUCK SERVICE. Miscellaneous Labor employed by the motor-truck service. (Chauffeurs, helpers, cleaners.) Consumable Supplies for use of the motor-truck service. (Fuel, oil, waste, water, etc.) Losses and Gratuities in the motor- truck service. Garages: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Trucks: Repairs to motor trucks and other plant appli- ances. Supervision of employees of the motor-truck service. TEAM SERVICE. Miscellaneous Labor for the team service section. (Time of teamsters and helpers, stablemen.) Consumable Supplies used by the team service. (For- age, oil, grease, brooms, soap, currycombs, brushes.) Losses and Gratuities on account of employees of the team service. Stables: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant of miscellaneous equipment used by the team service. (Bins, harness, furniture, etc.) Vehicles and Live Stock: Repairs to wagons, trucks, car- riages, and other plant appliances; horseshoeing and veterinary services. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant of small tools used by team service. (Wrenches, jacks, clippers, horseshoeing tools.) Supervision of team service section. (35) (7-26-16) ^mi urn 0?o9 0^54 0?o9 M INDTTSTRIAL ACCOUNTS. TRAXSPORTATION BY HAND.— If not assignable to any shop or to section 001— Grounds and Waterfront Miscellaneous Labar and Consumable Supplies: Pay of all employees en^^^aged in hand transportation and sup- plies. ^ Losses and Gratuities. Miscellaneous Equipment: Repairs, reDlacements, and additions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. WATEE TRANSPORTATION.-All floating property not carried on the Navy List, except floating docks, which are under section 95, except coal and water barges which are under section Oil, and except dredges, pile- drivers, and ash and garbage lighters, which are under section 001. Includes cranes, derricks, tugs, lighters barges, etc. Includes dry-dock floats available for gen- eral water-front use. HOscellaneous Labor: Pay of all civilian employees in the Water Transportation Service. Consumable Supplies for water transportation section. (I'uel, water, oil, waste.) Losses and Gratuities in the water transportation section Miscellaneous Equipment: Repairs, replacements, and additions to plant of office equipment. Floating Property: Repairs to the floating property ear- ned under this section and to all equipment thereon, and to plant appliances in use in the water transportation section. Supervision of employees assigned to the water transporta- tion section. Note.— All charges incurred for yard craft carried on the Navy List will be made to ship job orders, and all stores issued will be invoiced bv the supply officer to the officer in charge under Titles B or C. POWER GROUP. GENERAL. Miscellaneous Labor and Attendance: Includes the pay of attendants in central power plant whose duties are not directly connected with any one kind of power Consumable SuppUes: Includes brooms, brushes, mops, sandpaper, emery paper, toilet paper, soap, sponges, towels, etc., not directly chargeable to any one kind of power. Water. Fuel. Oil, Grease, and Waste. Losses and Gratuities occasioned by the power group Distributing Systems outside of buildings which are not directly chargeable to any one kind of power. Repairs to. (37) (7-26-16) 0360 0360 0361 0364 0365 0369 03001 03001 03003 03003 03004 0301 0303 f • INDTTSTEIAI ACCOUNTS. 0303 0304 03051 03052 03053 0306 0308 0309 03101 03101 03102 03103 0312 0316 0319 03201 03201 03202 03203 03204 0322 0326 Power Plant Buildings: Repairs to. MisceUaneous Equipment: Repairs, replacements, and additions to plant of miscellaneous equipment; includes ^ furniture and office equipment, clocks, etc. Boilers and Fittings: Repairs to. (Includes settings and foundations, furnaces, stokers, water heaters, superheat- ers, economizers, etc.) Piping: Repairs to. Coal and Ash Handling Apparatus, feed pumps, meters, etc. Repairs to. Machinery and Machine Tools: Repairs to power-plant machinery and equipment not used solely for the pro- duction of one kind of power. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant of small tools used in power plant, such as shovels pokers, scrapers, flue cleaners, machinists' tools. ^supervision of the force employed in central power plant and not directly chargeable to any one section of the power group. HEAT. Miscellaneous Labor: Pay of attendants employed in the production of heat for buildings or vessels Consumable Supplies used in the production of heat for buildings or vessels. Water. Fuel. Heat Distributing System outside of buildings, repairs to. Repairs inside of buildings are charged to the group and section using the heat and class 3 buildings. (Exam- ple: 0403, repairs to heating system in office buildings ) Machinery and Machine Tools: Repairs to machinery and machine tools used entirely for heat production. Supervision of the force employed in manufacturing heat for heating buildings or vessels. STEAM POWER.-- Steam Power" will be interpreted to mean steam delivered for power purposes outside of the power plant; as for dry kilns, steam hammers, etc MisceUaneous Labor: Pay of attendants employed in the production of steam power. Consumable Supplies used by the force employed in the production of steam power. (Brooms, soap, etc.) Water. ^ Fuel. Oil, Grease, and Waste. Steam Power Distributing System outside of buildings Repairs to. Repairs inside of buildings will be charged under class 3 to the shop using the power Machinery and Machine Tools: Repairs to machinery' and machine tools used only in the production of steam power. (89) (7-26-16) INDTTSTBIAL ACCOTTNTS. 03?9 Supervision of the force employed in the production of steam power, HYDRAULIC POWER. 03301 MiscellanaDUs Lab 97: Pay of attendants on the hydraulic power plant. 03301 Consumable Supplies used in the production of hydraulic power. (BroDms, soap, brushes, etc.) 03302 Water. 03303 Fuel. 03304 Oil, Grease, and Waste. 0333 Hydraulic Power Distributing System outside of build- ings. Repairs to. Repairs inside of buildings will be charged under class 3 to the shop using the power. 0336 Macliinery and Macliine Tools: Repairs to machinery and machine tools used in the production of hydraulic power, as pumps. 0339 Supervision of employees engaged in the production of hydraulic power. AIR POWER. 03401 Miscellaneous Labor: Pay of attendants on air-compress- ing plant. 03401 Consumal>le Supplies used in the production of com- pressed air. (Brooms, brushes, soap, etc.) 03403 Water. 03403 Fuel. 03404 Oil, Grease, and Waste. 0343 Air Distributing System outside of buildings. Repairs to. Repairs inside of buildings will be charged under class 3 to the shoD using the power. 0346 Macliinery and Macliine Tools: Repairs to machinery and machine tools used in the production of compressed air. Air compressors. 0347 Portable Power Tools: Repairs, replacements, and addi- tions to plant. At yards where all air hose and pneumatic tools are under cognizance of power plant this account shall be used for maintenance charges. Otherwise, charge to class 7 under the shop concerned. 0349 Supervision of employees engaged in air-power production. ELECTRIC POWER. 03501 Miscellaneous Labor: Pay of attendants employed in pro- ducing electric power. 03501 Consumable Supplies used by employees producing electric power. 03503 Water. 03503 Fuel. 03504 Oil, Grease, and Waste. 03531 Electric Distributing; System outside of buildings. Re- pairs to. Repairs inside of buildings will be charged under class 3 to the shop using the power. (41) (7-26-16) INDUSTRIAL ACCOUNTS. 03522 Underground Conduits and pole lines, repairs tx). 03523 Substation Motors and Accessories: Repairs to. 0353 Substation Buildings: Repairs to. 0354 Miscellaneous Equipment: Repairs, replacements, and additions to plant of portable lighting sets. Charges for temporary connections will be made to ship job orders. 0356 Machinery and Macliine Tools: Repairs to machinery and machine tools used for producing electric power. (Generators, turbines, exciters, engines.) 0359 Supervision of the force employed in the production of electric power. SALT WATER (Mare Island). 03601 Miscellaneous Labor and Consumable Supplies. 03602 Water. 03603 Fuel. 03604 OU, Grease, and Waste. 0361 Losses and Gratuities. 0362 Distributing System outside of buildings. 0363 BuUdings: Repairs to. 0364 Miscellaneous Equipment: Repairs, replacements, and additions. 03651 BoUers and Fittings: Repairs to. 03652 Piping: Repairs to. 0366 Machinery and Machine Tools: Repairs to. 0368 Loose and Hand Tools: Repairs, replacements, and addi- tions. 0369 Supervision. ADMINISTRATION GROUP. GENERAL. 0400 Consumable Supplies for administrative force generally not assignable to any one section; as books, magazines, etc. 0403 Buildings: Repairs to all office buildings occupied by the administration group. CLERICAL. — (Unassignable to any other group or section.) 0410 Miscellaneous Labor, clerical, employed in the hull and machinery divisions, public works department, inspec- tion oflSce, labor board, commandant's oflBce, correspond- ence section. 0410 Consumable Supplies used by the force designated above. (Stationery, etc.) 0411 Losses and Gratuities on account of employees designated above. 0414 Miscellaneous Equipment: Repairs, replacements, and additions to plant of miscellaneous equipment used by the force designated above. (Furniture, etc.) 0415 OfDce and Plant Appliances: Repairs to. (includes typewriters, etc.) (43) (7-26-16) :••!) .'■i :.• INDTTSTRIAl ACCOTTNTS. DRAFTING. 0430 Miscellaneous Labor: Pay of draftsmen when employed on work not chargeable to a specific job order. All draftsmen engaged on new construction work will be charged to Title A under the appropriation from which appointed. So far as practicable the pay of all other draftsmen whose time can be located to specific work will be charged thereto under the title concerned and job orders issued under the appropriation from which ap- pointed. 0420 Consumable Supplies used in the drafting room. (Draw- ing paper, tracing cloths, inks.) •421 Losses and Gratuities on account of the drafting force. Charge to this account work spoiled on account of errors in drawings or plans. 0434 Miscellaneous Equipment: Repairs, replacements, and additions to plant. (Includes tables, cabinets, desks, etc.) 0435 Office and Plant Appliances: Repairs to. 0438 Drafting Instruments: Repairs, replacements, and addi- tions to plant. ESTIMATING AND PLANNING 0430 Miscellaneous Labor, wages of employees of the plan- ning, estimating, and material sections, whose time can not be located to a specific job order. 0430 Consumable Supplies used by the planning, estimating, and material sections. 0431 Losses and Gratuities on account of employees of the planning, estimating, and material sections. 0434 Miscellaneous Equipment: Repairs, replacements, and additions to plant of miscellaneous equipment used by the planning, estimating, and material sections. 0435 Office and Plant Appliances: Repairs to plant appliances used by planners and estimators, including bicycles and typewriters. 0439 Supervision: Pay of supervisors, except clerks, of the planning, estimating, and material sections when em- ployed on work not chargeable to a specific job order. ACCOUNTING. 04401 Miscellaneous labor and supplies in accounting depart- ment. 04403 Clerical Force and Stationery. 0441 Losses and Gratuities on account of employees of the accounting department. 0444 Miscellaneous equipment: Repairs, replacements, and additions to plant of miscellaneous equipment in the accounting department. (Desks, chaii-s, cabinets, etc.) 0445 Office and Plant Appliances: Repairs to. (Includes re- pairs to time clocks.) (45) (7-26-16) i:( 0450 0450 0451 0454 0455 0460 0461 0464 #465 •4701 04703 0471 0474 0475 0480 0481 0483 0484 0485 0489 0490 0491 0493 0494 0495 0499 INDUSTRIAL ACCOUNTS. JANITORS AND WATCHMEN. Pay of Janitors and Watchmen not assigued to a specific shop or department. Pay of ship keepers. (Charge other expenses for ships out of commission to Titles C, D, or K.) Consumable Supplies used by janitors and watchmen not assigned to a specific shop or department. Losses and Gratuities on account of janitors and watch- men. Miscellaneous Equipment: Repairs, replacements, and additions to plant of miscellaneous equipment used by such janitors and watchmen. (Includes furniture, watchmen's clocks, etc.) Office and Plant Appliances. Repairs to. (Includes bicycles.) DISPENSARY. Miscellaneous Labor and Consumable Supplies. Losses and Gratuities. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. DISBURSING. Miscellaneous labor and supplies in yard disbursing de- partment. Clerical Force and Stationery. Losses and Gratuities. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. OFFICERS. Consumable Supplies. Losses occasioned by officers. Quarters: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Pay and Allowances of all officers on duty at the yard and at the Navy purchasing office. GENERAL SUPERVISORS. Consumable Supplies. Losses and Gratuities. Quarters: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Pay of general supervisors. NOTE.— The abo e accounts are to be used only for those super\isors not properly chargeable to other general expense sections or to the expense of specific shops. (47) (7-26-16) ?Ti5:il'<»0.,T .„? nrDiTST&xAL AGComnn. I',. 0603 1 > V i '•■(,(' i l{ ^' ! J <"j * if'-.. BUILDING WAYS GROUP, 0500 Miscellaneous Labor and Consumable Supplies. 0503 Structure: Repairs to. §604 Miscellaneous Equipment: Repairs, replacements, and additions to plant. 0505 Plant Appliances: Repairs to. CENTRAL TOOL SHOP GROUP. 0600 Miscellaneous Labor and Consumable Supplies in the central tool shop. Losses and Gratuities in the central tool shop. Buildings: Repairs to buildings occupied by tfce central tool shop. Miscellaneous Equipment: Repairs, replacements, and additions to plant of miscellaneous equipment used by the central tool shop. Plant Appliances: Repairs to plant appliances used by the central tool shop. Machine Tools (including motors and shafting): Repairs to machine tools used by the central tool shop. Portable Power Tools: Repairs, replacements, and addi- tions to plant of portable power tools used by the central tool shop. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant of loose and hand tools used by the central tool shop. Supervision of employees of the central tool shop. Note.— At yards haA ing a central tool dressing and grmding plant the expense of maintaining it shall be charged to the above num- bers. Wherever practicable the accounts of the shop for which the work is being done shall be charged with the expense of repair- ing, dressmg, and grinding tools. Where impracticable, charges shall be lodged to the above numbers. The above accounts are not to be used for ordinary tool issuing room charges; such charges shall be made to the expense of the shop concerned. MHJTARY GROUP. SCHOOLS. Miscellaneous Labor and Consumable Supplies. Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting): RepaiiB to. Loose and Hand Tools: Repairs, replacements, and additions to plant. 0729 Supervision. 0606 •607 0608 0609 0720 0723 0724 0725 0726 0728 64965—16- (49) (7-26-16) .atUUvlOA ■■■ I .i »■ 0730 0733 1 $ 0740 0749 0743 0744 0745 0746 0748 r^m IH .' i • • V" 0750 0753 0760 0763 0764 0765 0770 0773 0774 0775 0776 0778 0779 INDUSTRIAL ACCOUNTS. RECEIVING SHIP ACTIVITIES^ Miscellaneous Labor. Buildings and Structures: Repairs to. Note.— Expense charges for receiving ship offices and allied activities maintained for enlisted men are restricted to the above numbers. Issues of stationery and all other material and equipment, including band outfits, commandant's mess outfits and commandant's barge and outfit, shall not be charged to accounts under this group but sEal be mvoiced by the supply officer under Titles B or C. RADIO STATIONS. MisceUaneous Labor and Consumable Supplies. Land and Appurtenances. (Only for stations outside the vard.) Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools: Repairs to. Loose and Hand Tools: Repairs, replacements, and additions to plant. Note.— The above numbers are to be used only for labor and material charges, to be separately reported in reports of expenditures by name and number of the radio station concerned. All public bills will be charged direct to the radio station concerned by the Bureau of Sup- plies and Accounts under Title S, sub account 14. MARINE BARRACKS. Miscellaneous Labor and Consumable Supplies. Buildings and Structures: Repairs to. Note.— The above numbers are for charges imder naval appropriations COMMISSARY STORE. Miscellaneous Labor and Consumable Supplies. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. PRISON. Miscellaneous Labor and Consumable Supplies. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools: Repairs to. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supenision of Prison. (51) (7-26-16) ''.'f-rs !♦ ',.♦"»'■., T^T'"- 'yrtf-yii Ml IKDUSTAZAL ACCOITHTS. MISCELLANEOUS MILITARY ACTIVITIES. 0790 Bfiscellaneous Labor and Consumable Supplies, 0793 BuUdlngs and Structures: Repairs to. 0794 * Miscellaneous Equipment: Repairs, replacements, and additions to plant. 0795 Plant Appliances: Repairs to. 0798 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Note.— The above accounts will include charges for saluting batterias, target rafts, target ranges, time stations, etc. t* i-i • • ■ *;•? '. i" tH* ?.'Vt;s,» ■J'K <» t,. k . • »r » ■■ (53) (7-26-16) •/H#" » J i I r; SHOP EXPENSE ACCOUNTS. (Always charge to specific accounts and sections wherever possible and proper.] t ■ ■ ■• i> XllOl xiicrs X1103 Xlll X113 XIU X115 X116 X117 X118 X119 X1201 xnaz X1203 xni xiu X125 xm X128 X129 GEBHBRAL CHARGES.— Charges which can not po eibly be localized or assigned directly to one of the below shops or sections will be charged to the following group numbers and designated in the same manner as other charges, i. e., by addition of the proper class number: 10 Structural Group. 20 Smith and Special HuU Group. 30 Machinists Group. 40 Boilermakers Group. 50 Electrical and Pipe Group. 60 Woodworking Group. 70 Laborers and Miscellaneous Hull Group. 80 Building Trades Group. 90 Foundry and Manufacturing Group. PLATE AND ANGLE SHOP.— (Machine work, such as punching and shearing, plate planing, etc.) Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Boom: Labor and supplies. Fuel. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools (including motors and shafting): Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. CHIPPING, CALKING, RIVETING.— (Pneumatic tools and hand tools.) Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. ^^ Losses and Gratuities. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Includes rivet forges and air hammers. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. (55) (7-28-16) It' n ".« ' 1 .- ? : .»■ , '' ": n ti } ■ }»*». > . htdvstbjal accoxtnts. LAYING OUT AND TEMPLATING, SHOPWORK (in- cludes mold loft. Covers all hand workers permanently in shop, who do more handwork than machine work, such as loftsmen and ehipfitters). X1501 Miscellaneous labor and consumable supplies. X1502 Office, Shop Store and Tool Room: Labor and supplies. X1503 Fuel. X151 Losses and Gratuities. X153 Buildings and Structures: Repairs to. X154 Miscellaneous equipment: Repairs, replacements, and additions to plant. X155 Plant Appliances: Repairs to. X156 Machine Tools (including motors and shafting) : Repairs to. X167 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X158 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X159 Supervision. FITTING AND BOLTING (Handwork outside). X1601 Miscellaneous Labor and consumable supplies. Xieo^ Office, Shop Store and Tool Boom: Labor and supplies. X1603 Fuel. X161 Losses and Gratuities. X164 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X165 Plant Appliances: Repairs to. X168 Loose and Hand Tools: Repairs, replacements, and additions to plant. Includes all shipfitters' (outside) standard set of hand tools. X169 Supervision. SHEET-METAL SHOP, MACHINE. X1701 Miscellaneous labor and consumable supplies. X170!3 Office, Shop Store and Tool Room: Labor and supplies. X1703 Fuel. X171 Losses and Gratuities. X173 Buildings and Structures: Repairs to. X174 Miscellaneous Equipment: Repairs, replacements, and additions. X175 Plant Appliances: Repairs to. X176 Machine Tools (including motors and shafting) : Repairs to. X177 Portable Power Tools: Repairs, replacements, and additions to plant, X178 Loose and Hand Tools: Repairs, replacements, and additions to plant. X179 Supervision. SHEET METAL, HAND ^Handwork inside and outside). X1801 Miscellaneous labor ana consumable supplies. X18(KS Office, Shop Store and Tool Room: Labor and supplies. X1803 FueL (57) (7-26-16) f ' ,» ►'».' ; ■(; J. 'V* » I *i*.^:. a:. :.. X181 X183 X184 X185 X186 X187 X188 X189 X1901 X1902 X1903 X191 X193 X194 X195 X196 X197 X198 X199 X2101 X3102 X2103 X211 XS13 X2U X315 X216 X217 X318 XS19 X2:301 X:}20!? X:^03 X221 X9S3 INDTJSTBIAL ACCOTrNTS. Losses and Gratuities. Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting): Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. WntEWOBK (Machine and handwork). Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacemente, and additions to plant. Plant AppUances: Repairs to. Machine Tools (including motors and shafting): Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supenlsion. ANGLE SMITH (furnace work, bending, welding, etc., of plates and shapes.) Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Boom: Labor and supplies Fuel. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. (Includes bending slabs.) Plant Appliances: Repairs to. Machine Tools (including motors and shafting): Repairs to. (Includes furnaces.) Portable Power Tools: Repairs, replacements, and additions to plant. Loose and Hand Tools: Repairs, replacements, and additions to plant. Supervision. DROP FORGUVG. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Buildings and Structures: Repairs to. (59) (7-26-16) w- INDUSTBIAL ACCOUNTS. ■ i^, ^i:\Z rtu7 a^ix 'I • V X2!34 Miscellaneous Equipment: Repairs, replacements, and additions to plant. Includes dies. X2!S5 Plant Appliances: Repairs to. X^6 Machine Tools (including motors and shafting) : Repairs to. XSZS Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X239 Supervision. SHIPSMITH. — (Hand forging and press and hammer.) XI3301 Miscellaneous labor and consumable supplies. XIS^OZ Office, Shop Store and Tool Boom: Labor and supplies. XS303 Fuel. X231 Losses and Gratuities. XZ3^ Buildings and Structures: Repairs to. X234 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X:S35 Plant Appliances: Repairs to. X236 Machine Tools (including motors and shafting): Repairs to. Includes furnaces. X23S Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. XS39 Supervision. GAS MANUFACTUBING: General. X!S501 Miscellaneous labor and consumable supplies. X2502 Office, Shop Store and Tool Boom: Labor and supplies. XZ59Z Fuel. X^oOi Direct Labor and Material. XatSl Losses and Gratuities. X253 Buildings: Repairs to. X!S54 Miscellaneous Equipment: Repairs, replacements, and additions to plant. XHiSS Plant Appliances: Repairs to. X25B Machinery and Machine Tools (including motors and shafting). X257 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X258 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X259 Supervision. Note. — Add figure 1 at end of above numbers for charges to Acetylene; figure 2 for Oxygen; figure 3 for Hydrogen. GAS CUTTING AND WELDING. X:3601 Miscellaneous labor and consumable supplies. X2602 Office, Shop Store and Tool Boom: Labor and supplies. XS603 Fuel. XZ61 Losses and Gratuities. X363 Buildings and Structures: Repairs to. X264 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X365 Plant Appliances: Repairs to. (61) (7-26-16) INDUSTRIAL ACCOUNTS. X967 XS68 x^m X2701 X2102 X3703 X3704 xzn X273 X;?74 X275 X276 X278 X279 X2801 X?802 X3803 X;S804 X281 X?83 X284 X?85 X286 XS88 X289 X3101 X310S X3103 X311 X313 X314 X315 X316 X317 X318 X319 Portable Power Tools: Repairs, replacements, and addi- tions to plant. Covers portable generating plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. GALVANIZING. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies Fuel. ^^ Direct Labor and Material. Losses and Gratuities. Buildings and Structures: Repairs to. MisceUaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. ELECTEOPLATING. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and suppUee. Fuel. Direct Labor and MateriaL Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools (including motors and shafting): Repairs to. Loose and Hand Tools: Repairs, replacements, and addi- tions to j)lant. Supervision. MACHINE SHOP. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies Fuel. ^^ Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Rc^pairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shaftinir) : Repairs to Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. (63) (7-26-16) INDUSTRIAL ACCOUNTS. I'vi «.t». ;<•! PROJECTILE FACTORY. X3701 MisceUaneous. X3702 Office, Shop Store and Tool Room: Labor and supplies. X3703 Fuel. X371 Losses and Gratuities. X373 Buildings and Structures: Repairs to. X374 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X375 Plant Appliances: Repairs to. X376 Machine Tools: Repairs to. X377 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X378 Loose and Hand Tools: Repairs, replacements, and addi- tions. X379 Supervision. MACHINISTS HAND (bench, vise, and floor work, erecting and assembling in shop, hand and portable power tool work outside). X3801 Miscellaneous labor and consumable supplies. X3802 Office, Shop Store and Tool Room: Labor and supplies. X3803 Fuel. X381 Losses and Gratuities. X383 Buildings and Structures: Repairs to. X384 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X385 Plant Appliances: Repairs to. X387 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X388 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X389 Supervision. BOILER MAKERS, MACHINE. X4101 Miscellaneous labor and consumable supplies. X410S Office, Shop Store and Tool Room: Labor and supplies. X4103 Fuel. X411 Losses and Gratuities. X413 Buildings and Structures: Repairs to. X414 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X415 Plant Appliances: Repairs to. X416 Machine Tools (including motors and shafting) : Repairs to. X417 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X418 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X419 Supervision. (■'■ 54965—16- (65) (7-26-16) ' ': .'Igl INDUSTRIAL ACCOUNTS. ii,».,j.^j* Ui 4.-: i^ /, If'^T/ »;"/• / it'/. i ' tt {Hi « >•»*/ Ul f ,»' BOILER MAKERS, HAIVD (hand and portable power tool work in shop and outside). X4401 Miscellaneous labor and consumable supplies. X4402 Office, Shop Store and Tool Room: Labor and supplies. X4403 Fuel. X441 Losses and Gratuities. X444 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X445 Plant Appliances: Repairs to. X447 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X448 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X449 Supervision. ELECTRICIANS, MACHINE. X5101 Miscellaneous labor and consumable supplies. X5102 Office, Shop Store and Tool Room: Labor and supplies. X5103 Fuel. X511 Losses and Gratuities. X513 Buildings and Structures: Repairs to. X514 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X515 Plant Appliances: Repairs to. Xol6 Machine Tools (including; motors and shafting) : Repairs to. X517 Portable Power Tools: Repairs, replacements, and addi- tions to plant . X518 Loose and Hand Tools: Repairs, replacemonts, and addi- tions to plant. X519 Supervision. ELECTRICIANS, HAND (handwork in shop and outside). X5301 Miscellaneous labor and consumable supplies. X520? Office, Shop Store and Tool Room: Labor and supplies. X5903 Fuel. X&'il Losses and Gratuities. X524 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X52.5 Plant Appliances: Repairs to. X527 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X5;S8 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X529 Supervision. COPPERSMITH. X5301 Miscellaneous labor and consumable supplies. X530? Office, Shop Store and Tool Room: Labor and supplies. X5303 Fuel. X531 Losses and Gratuities. j .» 1 -..; (67) (7-26-16) \ *: » X533 X534 X53o X536 X537 X538 X539 X5601 X560;S X5603 X561 X563 X564 X56d X566 X567 X568 X569 X5801 X5S02 X5803 X581 X583 X5$4 X585 X586 X587 X58S X589 X5901 X5902 X5903 X591 X594 INDUSTRIAL ACCOUNTS. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. PIPE FITTING. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. ^^ Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. PLUMBERS, MACHINE. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to . Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. PLUMBERS, HAND (handwork in shop and outside). . MlsceUaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. ^^ Losses and Gratuities. Miscellaneous Equipment: Repairs, replacements, and additions to plant. (69) (7-26-16) }■■*-, • "■•3C1A J,. t ,j .' t • r f, ' if. ■»'^. -l,^»,!i i, 1., ( 't X995 X597 X598 X599 X6101 X6102 X6103 X611 X613 X614 X615 X616 X617 X618 X619 X6»01 X6302 X6203 X621 X6^ X6?5 X627 X628 X699 X6301 X6302 X6303 X631 X633 X634 X635 X636 X638 X639 INDUSTRIAL ACCOUNTS. Plant Appliances: Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supenriston. SHIPWRIGHTS, MACHINE (includes sawmill). Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Mactiine Tools (including motors and shafting) : Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. SHIPWRIGHTS, HAND (handwork in shop and outside). Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tion? to plant. Supervision. JOINERS, MACHINE. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. (71) (7-26-16) .>.*. >iU' AW! t^: ».' ; ;•. 'ii J t ** :v'Ti«i#T hrti;*'"' '■ «* '1 4 1 •| Vni'i) liiij, - »>.*iv I-f .'1.4 ' l' ■;<.#' ! v.\y. , . 'I /. INDUSTRIAL ACCOUNTS. X684 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X685 Plant Appliances: Repairs to. X686 Machine Tools (including motors and shafting) : Repairs to. X687 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X6S8 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X689 Supervision. PAINTING. X7101 Miscellaneous labor and consumable supplies. X7102 OflBce, Shop Store and Tool Room: Labor and supplies. X7103 Fuel. X711 Losses and Gratuities. X713 Buildings and Structures: Repairs to. X714 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X715 Plant Appliances: Repairs to. X716 Machine Tools (including motors and shafting) : Repairs to, X717 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X718 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X719 Supervision. LABORERS AND RIGGERS, OUTSIDE. X7201 Miscellaneous labor and consumable supplies. X7202 OflBce, Shop Store and Tool Room: Labor and supplies. X7203 Fuel. X121 Losses and Gratuities. X72Z Buildings and Structures: Repairs to. X734 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X7!?5 Plant Appliances: Repairs to. X7187 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X728 Loose and Hand Tools: Repairs, replacements, and additions to plant. X729 Supervision. RIGGING LOFT. X7401 Miscellaneous labor and consumable supplies. X7402 Office, Shop Store and Tool Room. X7403 Fuel. X741 Losses and Gratuities. X743 Buildings and Structures: Repairs to. X744 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X745 Plant Appliances: Repairs to. (75) (7-26-16) Tvn;''€'^->A i. - :5 . ? • ill* 'uiiCT '5* :"V' i.-lj,/ Shi*:. ,/l,.l. PI *f "I X746 X748 X749 X7601 X760S X7603 X761 X763 X764 X7<» X766 X768 X769. X7801 X7802 X7803 X781 X783 X784 X785 X786 X787 X788 X789 X8001 X8002 X8003 X801 X803 X804 X805 X806 X807 X808 X809 INDUSTRIAL ACCOUNTS. Machine Tools (including motors and shafting) : Repairs to . Loose and Hand Tools: RepaiiB, replacements, and addi- tions to plant. Supervision. SAIL LOFT. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to . Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. UPHOLSTERERS. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. ^ Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting): Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. BUILDING TRADES. Miscellaneous labor and consumable supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. ^ Losses and Gratuities. Buildings and Structures (occupied by this section): Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. (77) (7-26-16) J& ft'*'-^rO^^A JAT, .'.i ! 'i' ' -. M ., ; 1 !■ > ■fjaj/: - ^■"■?^' i i I^^T/' ♦ '# # ^.-■:x !■■..-.■•?* M iiur;,,/* iriiil' i{ t-iU. ■» ^- -■" INDUSTRIAL ACCOUNTS. HOUSE CARPENTERS. X8101 Miscellaneous labor and consumable supplies. X8102 OflBce, Shop Store and Tool Room: Labor and supplies. X8103 Fuel. X811 Losses and Gratuities. X813 Buildings and Structures: Repairs to X814 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X815 Plant Appliances: Repairs to. X817 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X818 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X819 Supervision. MASONS. X8201 Miscellaneous labor and consuma])le supplies. X8202 Office, Shop Store and Tool Room: Labor and supplies. X8203 Fuel. X821 Losses and Gratuities. X823 Buildings and Structures: Re])airs to. X834 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X835 Plant Appliances: Repairs to. X826 Machine Tools: Repairs to. X827 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X8^8 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X8^ Supervision. WHARF BUILDERS. X8301 Miscellaneous labor and consumable supplies. X8302 Office, Shop Store and Tool Room: Labor and supplies. X8303 Fuel. X831 Losses and Gratuities. X833 Buildings and Structures: Repairs to. X834 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X835 Plant Appliances: Repairs to. X83'Jf Portable Power Tools: Repairs, replacements, and addi- tions to plant. X838 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X839 Supervision. CONCRETE LABORERS. X8401 Miscellaneous labor and consumable supplies. X8402 Office, Shop Store and Tool Room: Labor and supplies. X8403 Fuel. lil (79) (7-26-16) X841 X843 X844 X845 X846 X847 X848 X849 X9101 X9101 •f X9102 X9103 X9103 X9104 X910a X911 :'}„>/ X913 X914 .It- *!(' INDUSTRIAL ACCOUNTS. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools: Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. FOUNDRY, IRON. Miscellaneous Labor: Charge with wages of men whose time can not be located as direct labor or to any other expense account, such as wages of men removing castings, flasks, clamps, etc., whetting down floors and getting same in condition for molders; wages of cranemen, foundry clerk, foundry storeman, truckers, etc. Miscellaneous Supplies: Includes sand, facings, chaplets, gaggere, fire clay and fire brick, brushes, resin, molasses, flour, linseed oil, fuel for skin-drying molds, fuel for core ovens, coal and charcoal for facings, sulphuric and nitric acid, etc. Blast Time: Charge with time of molders and hehjers pouring off. Cupola Labor: Charge with time of men breaking stock, weighing charges, charging and tending cupolas, cleaning and daubing ladles, preparing cupola for dav's heat. Melt Fuel: Includes fuel and fuel oil used in cupolas and oil furnaces for melting. Direct Labor and Material. Cleaning Room Labor: Charge with time of men clean- mg, grinding, rattling, and chipping castings in foundrv Defective Castings: Charge with labor and material con- sumed m replacing defective castings; also with the labor expended m machining up to the point where the defect was discovered. If the mold is so intricate that wasters are unavoidable, such charges should be lodged a^^ain^t the job order concerned and not to this account *" Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacements and additions to plant of foundry ladles (hand, bull! aud crane), molding benches, draw screws, flasks, ingot molds chills (standard), sweeps, core barrels, jib cranes, clothes lockers, office desks and chairs, filing equipment etc scales, mold weights, mold clamps, vats, tubs ' bins' blocks and falls, anvils, pneumatic hoists, hand trucks' etc. * N |H 1;" H .^>490o— IC- -6 (81) (7-26-16) H 'it .. < -^ ■ilJjfl V, I'-; 1 !<• 4 ' f' X915 X916 X917 X918 X919 X9301 X9301 X9302 X9203 X9203 X9204 X9?0d X921 X9:23 X934 X925 X996 X937 X9S8 X939 X9301 X9301 X9303 X9303 X9303 X9304 X9305 X931 INDUSTRIAL ACCOUNTS. Plant Appliances: Repaire to. Ti-aveling cranes, bicy- cles, adding machines, etc. Machinery and Machine Tools: Repairs to. Cupolas, oil furnaces, core ovens, crucible furnaces, blower engines (air compressors), air-pressure tanks, blowers, ladle-heating machines, welding machines, tumbling barrels, saw tables, emery grinders, molding machines, gate cutters, etc. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Includes air hose, pneumatic rammers, pneumatic sieves, oil-burning torches, and other air- driven tools, except molding machines. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant of molders' tools, etc., such as trowels (slickers, gaters, double enders, lifters, etc.), pipe slicks, flute, bead, double square, square corner, inside square comer, etc.; hand sieves, hand riddles, hand rammers, spray cans, shovels, straightedges, levels, hand hammers! handsaws, crucible tongs, etc. Supervision. FOUXDRY, BRASS. Miscellaneous Labor. Miscellaneous Supplies. Blast Time. Crucible Labor. Melt Fuel. Direct Labor and Material. Cleaning Room Labor. Defective Castings. Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools: Repairs to Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. NoTE.-The charges to these accounts will be .similar to those detailed under the corresponding accounts of the iron foundry, X91. FOUNDRY, STEEL. Miscellaneous Labor. Miscellaneous Supplies. Blast Time. Cupola Labor. Melt Fuel. Direct Labor and Material. Cleaning Room Labor. Defective Castings. (83) (7-20-16) ; is 1 ■..^A '1 '! f 13. r- '■ '' X933 X934 X935 X936 X937 X938 X939 X9301 X9301 X9302 X9303 X9303 X9304 X931 X933 X934 X935 X936 X937 X938 X939 X9401 X9402 X9403 X941 X943 X944 X945 X946 X948 X949 INDUSTRIAL ACCOTTNTS. Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools: Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. XoTE.— The charges to these accounts will be similar to those detailed under the corresponding accounts of the iron foiindrj-, X91. SMELTING SHOP (Portsmouth). Miscellaneous Labor. Miscellaneous Supplies. Blast Time. Cupola (and crucible) Labor. Melt Fuel. Direct Labor and MateriaL Losses and Gratuities. Buildings: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machinery and Machine Tools: Repairs to. Portable Power Tools: Repairs, replacements, and addi- tions to plant. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. Note.— The charges to these accounts will l)e similar to those detailed under the corresponding accounts of the iron foundry, X91, PATTERN SHOP. Miscellaneous labor and supplies. Office, Shop Store and Tool Room: Labor and supplies. Fuel. Losses and Gratuities. Buildings and Structures: Repairs to. Miscellaneous Equipment: Repairs, replacements, and additions to plant. Plant Appliances: Repairs to. Machine Tools (including motors and shafting) : Repairs to. Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. Supervision. DRY DOCKS: GENERAL marine raih\ays). (Including floating docks and (85) (7-26-16) Mi ^<:I I':' Ti'' '"">■' tM'- Vli. •Ml, 1 tii ^ X951 X953 X054 X955 'lu .; #/f INDUSTRIAL ACCOUNTS. X950 Miscellaneous labor and oon«iimable s\i}>}ili<^s: Includes cleaning of dock and caisson not incident to docking ves- sels, pay of pump-well attendants, except when employed in connection with docking vessels or making repairs, i. e., cleaning and testing machinery, cleaning pnmp well and latrines, waste, oil, brooms, brushes. Losses and Gratuities. Structures: Repairs to body, caisson, and permanent fit- tings of docks, repairs to pump-well buildings, hulls of floating docks, marine-railway structures, dry-dock latrines. Includes guard rails, bollards, bearings, etc. Miscellaneous Equipment: Repairs, replacements, and additions to plant of lines, trcstl.s. sta,<.',ing, blocks, haulintr chains, weights for inclining vessels, gratings, etc. Plant Appliances: Repairs to capstans, winches, and floats other than floats available for general water-front use, which are chargeable to group 026. (Repairs to dry-dolies. X9603 Fuel. X9604 Direct Labor and Material. X961 Losses and Gratuities. X963 Buildings and Structures: Repairs to. X964 Miscellaneous Equipment: Repairs, replac(nnenfe«, and additions to plant. X965 Plant Appliances: Repairs to. X966 Machinery and Machine Tools: R.'pair.-, r. placements and additions to plant. X968 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X969 Supervision. *'» . i 1 (87) (7-26-16) - { t ■III I :^. 'J ■:.! .■.., INDUSTRIAL ACCOUNTS. *•. FLAG MANUFACTURING (New York and Maro Island). X9701 Miscellancous labor and consumable suppliea. X9702 OflBce, Shop Store and Tool Room: Labor and supplies. X9703 Fuel. X9704 Direct Labor and Material. X971 Losses and Gratuities. X973 Buildings and Structures: Repairs to. X974 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X975 Plant Appliances: Repairs to. X976 Machinery and Machine Tools (including; motors and shafting): Repairs to, X978 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X979 Supervision. ROPE WALK ( Boston V X9701 Miscellaneous labor and consumable supplies. X9702 Offlcc, Shop Store and Tool Room: Labor and supplies. X9703 Fuel. X9704 Direct Labor and Material. X971 Losses and Gratuities. X973 Buildings and Structures: Repairs to. X974 Miscellaneous Eqi^ipment: Repairs, replacements, and additions to plant. X975 Plant Appliances: Repairs to. X97(> Machinery and Machine Tools (including motors and shafting): Repairs to. X978 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X979 Supervision. WIRE-ROPE MILL (Boston). X9801 Miscellaneous labor and consumable supplies. X9802 Office, Shop Store and Tool Room: Labor and supplies. X9803 Fuel. X9804 Direct Labor and Material. X981 Losses and Gratuities. X983 Buildings and Structures: Repairs to. X984 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X985 Plant Appliances: Repairs to. X986 Machinery and Machine Tools (including motors and shafting): Repairs to. X988 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X989 Supenision. (89) (7-26-16) 1% ):hi INDTTSTRIAI ACCOUNTS. * ii' .'" I'; I , I U"f *'./. i « ■• 4' • ■ ■■ '# 'lt»'4' f ".i COFFEE ROASTER (New York). X9891 Miscellaneous labor and consumable supplies. X9802 Office, Shop Store and Tool Room: Labor and supplies. X9803 Fuel. X9804 Direct Labor and Material. X981 Losses and Gratuities. X983 Buildings and Structures: Repairs to. X984 Miscellaneous Equipment: Repairs, replarements, and additions to plant. X985 Plant Appliances: Repairs to. X986 Machinery and Machine Tools (inrludinjj; motors and shafting): RcDairs to. X987 Portable Power Tools: Repairs, replacements, and addi- tions to plant. X988 Loose and Hand Tools: Repairs, rei)lacements, and addi- tions to plant. X989 Supervision. TOOL MANUFACTURING (Philadelphia). X9801 Miscellaneous labor and consumable supplies. X9802 Office, Shop Store and Tool Room: Labor and supplies. X9803 Fuel. X9804 Direct Labor and Material. X981 Losses and Gratuities. X983 Buildings and Structures: Repairs to. X984 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X985 Plant Appliances: Repairs to. X986 Machinery and Machine Tools (includinj; motors and shaftinj^): Repairs to. X988 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X989 Supervision. CLOTHING FACTORY (New York and diai'leston). X9901 Miscellaneous labor and consumable supplies. X9903 Office, Shop Store and Tool Room: Labor and supplies. X9903 Fuel. X9904 Pirect Labor and MateriaL X991 Losses and Gratuities. X993 Buildings and Structures: Repairs to. X994 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X995 Plant Appliances: Repairs to. X996 Machinery and Machine Tools (including motors and shafting): Repairs to. X998 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X999 Supervision. (91) (7-26-16) 11^ J '^1 Hi Ml \^ INDUSTRIAL ACCOUNTS. CHAIN (Boston). X9901 Miscellaneous labor and consumable supplies. X990? Office, Shop Store and Tool Room: Labor and supplies. X9903 Fuel. X9904 Direct Labor and Material. X991 Losses and Gratuities. X993 Buildings and Structures: Repairs to. X994 Miscellaneous Equipment: Repairs, replacements, and additions to plant. X995 Plant Appliances: Rejiairs to. X996 Machinery and Machine Tools (including motors and shafting): Repairs to. X998 Loose and Hand Tools: Repairs, replacements, and addi- tions to plant. X999 Supervision. (J^3) I' i ■^Pg ITEMIZED PHYSICAL CLASSIFICATION, ARRANGED BY CLASSES. Class 0.— MISCELLANEOUS LABOR AND CONSUMABLE SUPPLIES. Alum. Baskets, waste- paper. Belt fastenings, lacings, and dressing. Blades, hack-saw. Books. Borax. Brooms. Brushes. Buckets. Cans, garbage, refuse, and scrap. Carbons, lamp. Chalk. Charcoal. Cleaning cloths. Cleaners, shop (labor). Coal. Coke. ('orn. Currycombs. Drafting supplies. Drawing boards. Emery cloth, disks, paper, and powder. Extinguishers, fire (dry). File handles. Fire clay. Flags. Fuel. Gas. Globes, lamp. Glue. Graphite. Gravel, foundry. Grease. Grenades, hand (fire). Hack-saw blades. Hay. Ice. Incandescent lamps. liamp shades, globes, and carbons. Lappft, incaftdggc^^t. '...r Loam, foundry. Matches. Mats, door. (7-26-16) \ ,1 * t INDUSTRIAL ACCOUNTS. Measures, liquid. Metal polish. Mops. Oats. ' ' - Oil, lubricating and fuel. Padlocks. Puinice atone. Resin. Sand. Sandpaper. Shades, lamp. Shears, office. Signboards. Skids. Soap and cleaning gear. Solder. Sponges. Squilgees. Stamps, rubber. Stamps, time, hand. Stationery. Stencils, marking. Tee squares. Thermometers. Tickets, car and ferry Type. Waste. Water. Window shades. Class 1.— LOSSES AND GRATUITIES. Correction of errors. Damage and waste. Disability. Errors. Holiday. Leave. Losses, shop-store. Machinincja, borings, turnings, etc., returned to store. Class 2.— LAND AND APPURTENANCES. Air-distributing system outside of buildings. Boundary walls. Bridges. Drains, outside. I Distributing system, outside. , j n..- Electric distributing system, outside (including poles and nttmgs, subways, conduits, manholes, vaults, and cables). Fences and walls. (96) (7-26-16) ,-j ( INDUSTRIAL ACCOUNTS. Fire-alarm system, outside. Flagstaffs (grounds). Fuel-oil distributing system, including pipe lines and accessories from tanks to pump house and from pump house to wharfs or shops. Heat distributing system, outside. Hydrants. Hydraulic distributing system, outside. Lighting fixtures, in yard. Meters, distributing system, outside. Paving, asphalt, brick, macadam, and dirt. Piers. Piping, outside buildings. Sea walls. Sewer systems. Subways. Telegraph, telephone, and fire alarm, inside and outside buildings. Telephone instruments. Tracks, railroad and crane, including ties, ballast, fishplates, tie- plates, switches, frogs, rails, and paving occasioned by track repairs. Walls, boundary. Water systems, outside buildings. Wiring (outside). Class 3.— BUILDINGS AND STRUCTURES. Air distributing system, including piping, meters, etc. (in buildings). Body, dry dock. Buildings. Caissons, dry dock. Chimneys and stacks. Coal-handling apparatus, coaling plants, tracks. Crane runways. Distributing system, in buildings. Drains, inside buildings. Dry docks. Dust-collecting s^^stems. Electric-distributing system in buildings. Elevators. Exhaust system. Fire-alarm system in building. Fixtures, lighting and plumbing. Flagstaff (building). Floors. Foundations (buildings). Fuel-oil tanks, yard. Fuel oil, pump house. Heat-distributing system, in buildings, including piping installation and accessories. Hull, floating dock. Hydraulic-distributing system in buildings. Lavatories. 54965 — 16- (97) (7-2&-16) lit INDUSTRIAL ACCOUNTS. Lighting fixtures in buildings. Lighting installation in shops. Meters, distributing system inside. Partitioning, wood, metal, wire, etc. Piping in buildings, air, oil, and steam. Plumbing (in buildings). Punip-well building. Radiators. Roofs. Runways, crane. Screens, barriers, and partitions (in buildings). Sewers, inside buildings. Tanks, large storage for linseed oil, turpentine, and alcohol. Tracks fin buildings, including crane runways, and at coaling plant?). Ventilating systems. Water systems fin buildings). Wiring (inside buildings). Class 4.— MISCELLANEOUS EQUIPMENT. Anvils. Awnings. Barrows, wheel. Benches, work. Bending slabs. Bins. Blankets,, horse. Blocks, chain. Blocks and falls, rope. Blocks, keel. Bolsters (bedding). Bookcases. Boxes, tool. Boxes (tote). Cabinets, filing. Cameras. Cargo lights. Carts, hand. Cars, coaling plants. Chains, hauling, dry dock. Chain slings. Chairs. Check perforators. Chest, tool. Clocks, office and time. Coal-handling apparatus, coaling plants, cars. Coal-handling apparatus, coaling plants, miscellancoua. Coin sorters. Copying apparatus. Cranes, jib. Cranes, small, portable. (98) INDUSTRIAL ACCOUNTS. Crucibles. Cupboards, tool. Desks, office and shop. Dies, drop forging, stamping (standard). Drawing cases. Drawing tables. Drawings (standard). Duplicators. Extinguishers, fire (wet). Erecting platforms. Fans, electric. Filing equipment. Fire-fighting apparatus (extinguishers and fire hose in oflSces and shop* hose carts and reels). Floor covering . Furniture, quarters, shops, offices, power plants. Gangways. Gangway brows. Hand carts. Harness. Hoists, chain, pneumatic and hand. Horses, steel and wood. Hose, fire. Household furniture. Jacks, hydraulic. Jigs (standard). Kettles, bitumastic. Ladders. Ladles, foundry. Lanterns, hand. Lamps, portable. Letter opening and sealing machines. Lighting outfits for shi^. Lines. Lockers, clothes. Matting, floor. Melting pots, foundry. Molds (standard). Molds, ingot, foundry. Numbering machines. Neostyles. Oil extractors. Oil stoves (portable) . Paint kettles, iron. Patterns, standard. Pickling vats. Plows. Racks, hat, coat, tool, and plate. Regulators, acetylene. . " Robes, carriage. Rugs. (89) INlJtrSTEIAL ACCOUNTS. Scales, platform, counter and crane. Scrapers (drag). Scrapers (wheel). Shelving. Spraying outfits. Spur shores. Stacking machines. Stamps, time. Stands, hat, coat, and umbrella. Stands, work and tool. Stencil cutters. Stepladders. , Stools. Surface tables. Surveying instruments. Tables. Tanks, acid, pitch, water, etc. Templates (standard). Tents. Time clock systems. Time recorders and racks. j. Tinning tanks. Tool boxes. Tool cupboards. Transporters, gravity earners. Trestles, work. Trucks, hand. Vacuum cleaners. . , "Wardrobes. Watchman's telltales. Weights for inclining vessels. Class 5.— PLANT APPLIANCES lEauipment not specifically ^^-^X^^^-^^^, ^^ ^^« ^^^^ °' ^^ ^^' ^^ ^ Adding machines. Addressographs. Ash-handling apparatus. Barges, coal. Bicycles. j f :*' '.j bX"S"^11 planMncluding fittings, foundations, settings, fumace.,- and superheaters. i Boilers, yard. Calculating machines. Capstans, dry dock. Carriages. t Cars, railroad, flat, and coal. Carts, dump. Coal-handling apparatus, power plants. Comptometers. Cranes, floating. (7-26-16) J 1 INDUSTBIAL ACCOUNTS. Cranes, locomotive. Cranes, shop, traveling. Cranes, stationary in yard. Derricks, floating, movable or stationary. Dictating machines. Diving outfits. Draft equipment, mechanical. Economizers. Ferryboats. Fire engines. Floats. Foundations, boiler. Furnaces, power plants. Heaters, water. Horses. Landing stages. Launches. Lighters, ash and garbage. Live stock. Locomotives. Locomotive cranes. Motor cycles. Meters, power plants. Oil-burning apparatus (power plant). Oil-handling apparatus (power plant). Photographing machines. Photo printing machines. Pile drivers. Piping, power plant. Pumps, power plant. Radio outfits. Rolling stock. Safes. Scales, wagon and railroad. Scows. Shearlegs. Sleighs. Sprinkling carts. Street-sweeping machines. Stokers, mechanical. Switchboards. Targets and outfits. Testing tables. Trucks, motor. Trucks, shop, electric. Tugs. Typewriters. Vehicles. Wagons. Winches. Yard craft. (101) (7-26-16) nrnusTBiAL accounts. Class 6.— MACHINERY AND MACHINE TOOLS. Air compressors. i Arbor presses. _, j i. i ^i*^ . Attachments for machine tools: Planer centers and chucks; fthaper vises or chucks; milling-machine vises, plain, swivel, and universal, taper attachments, index heads, cam and' gear-cuttingattachnrentff, boring and rifling bars, steady rests (heavy duty), etc. (to be classi- fied as a part of the machine tool concerned when practicable). Automatic screw machines. Bake ovens (foundry). ., . , , j^ n,^ ^ ^t Belting, canvas, leather, and rawhide (to be charged to first cost ol machine concerned; charge renewals to Title &)\ Belt-lacing machines. Bending rolls. Blowers, not portable. Bolt and nut machinery. Boosters. Boring mills, horizontal and vertical. Boxes, steam. Cam-cutting machines. Carving machines. Centering machines. Concrete mixers. Converters. Core ovens. , , , -^ j ^ t *.\.^ «*« Countershaft, including hangers (to be classitled za a part of tne mar chine tool concerned). Coal-handling apparatus, coaling plants, motors. Coils, heating for dry kilns. Cupolas, foundry. Cutting-off machines. . ^ . . , ^. , Drilling machines, multi-spindle, radial, sensitive, and vertical. Emery grinders. Engines, stationary. Engraving machines. Exciters. Flanging machines. Forges, smith, in shops. Forging machines. Forming machines (rope). Foundations, machine. Fuel-oil pumping machinery. Furnaces, annealing, hardening, and tempering. Gear-cutting machines. Generators. . Grinders, drill, saw, universal, wet tool and surface. Grindstones. Guards, machinery. Hammers, drop and steam. Hangers, shafting. (102) eT-2^16> DfDTJSTRIAI ACCOTTNTS. Hot wells. .Tackshafts, including hangers and pulleys. Key seating machine. Kiln, timber and foundry. Lathes, bench, precision, boring and facing, brass finishers, capstan, crankshaft, pulley, shaving, turret (horizontal and vertical) and wood working. Laying machines (rope). Machine tools. Metal brake (power drive). Milling machines, horizontal, vertical, slot and universal. Molding machines. Mortise machines. Motors. Oil burners, for forges. Oil heaters. Paint mills. Pipe bending machines (heavy duty, power drive). Pipe cutting and screwing machine. Planers, parallel and rotary. Plate bending and straightening machines. Pots, galvanizing. Presses, hydraulic and pneumatic. Presses, arbor, straightening, portable. Profiling machines. Printing presses. Pulleys, shafting. Polishing machines. Pump well machinery. Pumps, dry dock. Pumps, fuel oil tanks. Punching and shearing machines. Punch press. Riveting machines, fixed. Rope machines fiber and wire. Sand papering machines. Sawing machines (metal and wood) band, circular, hack and jig. Saw sharpening and gumming machines. Sewing machines. Shafting, main, including hangers and pulleys (one card required lor total main line shafting in each building). Shapers. Shearing machines. Sheet metal working machinery (power drive). Slotting machines. Spinning machine, rope. Steam boxes. Steam traps. Straightening rolls. Tachometers. Tanks, electroplating. (103) INDTJSTRIAI ACCOUNTS. Testing machines. Threading machines. Tools, machine. Transformers. Turbines. Valves, dry-dock. Welding niachines, electric. Woodworking machines. Qass 7.— PORTABLE POWER TOOLS Blowers, portable. Boring bars. Drills, electric and pneumatic. Forges, rivet, portable. Hammers, pneumatic. Hose, air, steam, and gas. Power tools, portable. Pumps, portable. Riddles, power driven. Riveting machines (portable). Sand blast apparatus. Tools, air. Torches, gasoline. Torches, hand. Torches, hand, blow. Class 8.— LOOSE AND HAND TOOLS. Ammeters. Belt cutters. Bolt cutters, hand. Calipers. Calking tools. Cans, squirt. Center drills. Centering punches. Chisels. Chucks (in tool room). Counter bores. Crease irons. Crowbars. Cutters, milling, lathe. Cutting tools for machines, portable powCT, or hand tools. Devil claws. Dies, thread cutting. Dividers. Drawing instruments. Drifts. Drill braces, breast or ratchet. Drills, flat and twist, for machine, portable power, or hand tool. (104) (7-2ft-16) INDUSTRIAL ACCOUNTS. Emery wheels for emery grinders. ' Files and rasps. Folders, tin, etc., hand. Folding machines (hand). Funnels. Gauges, caliper and snap, cylindrical, depth and height, length, thread, wire, and sheet. Goggles. Grinding wheel dressers. Grinding wheels for grinding machines. Hacksaw frames. Hand tools, loose and. Hammers, copper, lead, hand, and sledge. Helmets. Holder-ons, hand. Holding devices for work; Clamps, bent, C, U and finger; T bolts, toe dogs, V blocks; parallel and taper strips; dogs, angle plates, planer jacks, iron and copper wedges; steady and follower rests, arbors, mandrels, etc. Indicators, measuring. Jacks, screw, in tool room. Lawn mo were, hand. Levels. Loose and hand tools. Machining tools (for machine, portable power, or hand tools). Mallets. Measuring instruments. Melting pots. Micrometers. Milling cutters. Nail pullers. Necking tools. Nippers, wire. Oil cans. Oil pans. Oilstones. Picks. Pipe cutters, hand. ^ Pipe bending machines (light duty, hand). Pincers. Pipe wrenches. Planer tools. Pliers, wire. Plumb bobs. Portables, electric. Protractors. Punches, hand. Pyrometers. Rakes. Rammers, hand. Reamers (for machine, portable power, and hand t.ooI.- ■ . (105) (7-20-10) UrSUSTBIAl ACCOUNTSk Riddles, hand. Rules, standard and contraction. Saws, hand, panel, keyhole, hack. Saws, for machine tools (band and circular' Scrapers, hand.- Screw drivOTs. Screw plates (in tool room Shears, hand, tinsmith, et' Shovels. Sievi^. Slide rules. Soldering irons. Spanners, adjustable and pla Squares. Stamps, letter and figure. Stocks and dies. Straight edges. Stud extractors and fixers. Surface plates. Swages. Tapes, measuring. Taps. Tap wrenches. Threading tools, hand. Tools, hand (all trades). Tongs. Trammels. Trimmers, hand. Tube cleaners, ^ Verniers. Viscosimeters. Vises, bench. Voltmeters. Wrenches, all kinds. Class 9.— SUPERVISION. Pay of general supervisors. Wages, foremen, quartermen^ and leadingmen. NOT CHARGEABLE TO PLANT OR EXPENSE ACCOUNTS— CHARGE DIRECT TO WORK. Dies, drop forging and stamping (nonstandard). Drawings (nonstandard). Jigs (nonstandard). Molds (nonstandard). Patterns (nonstandard). Templates (nonstandard). (106) ALPHABETICAL INDEX TO PHYSICAL CLASSIFICA- TION. Physical class. Adding machines 5 Addressographs 5 Air compressors Air-distributing system, including piping, meters, etc. (in build- ings) 3 Air-distributing system outside of buildings 2 Alum :. Ammeters 8 Anvils 4 Arbor presses ^ . % Ash-handling apparatus 5 Attachments for machine tools: Planer centers and chucks, shaper vises or chucks; milling-machine vises, plain, swivel, and uni- versal; taper attachments, index heads, cam and gear-cutting attachments, boring and rifling bars, steady rests (heavy duty), etc. (to be classified as a part of the machine tool concerned when practicable) 6 Automatic screw machines 6 Awnings 4 Bake ovens (foundry) 6 Barges, coal 5 Barrows, wheel 4 Baskets, waste paper Q Belting, canvas, leather, and rawhide (to be charged to first cost of machine concerned; charge renewals to Title G) 6 Belt cuttera 8 Belt fastenings, lacings, and dressing Q Belt-lacing machines 6 Benches, work 4 Bending rolls € Bending slabs 4 Bicycles 5 Bins 4 Blades, hack-saw Q Blankets, horse 4 Blocks and falls, rope 4 Blocks, chain 4 Blocks, keel 4 Blowers, portable 7 Blowers, not portable & Blue-printing machines 51 Body, dry dock S Boilers, power plant (including fittings, foundations, settings, furnaces, and superheaters) 5 (107) ( 7^2^-1 e) INDTTSTRIAI ACCOTTNTS. Physical class. Boilers, yard •. 5 Bookcases 4 Bolsters, bedding. 4 Bolt and nut machinery 6 Bolt cutters, hand 8 Books Boosters 6 Borax Boring bars 7 Boring mills, horizontal and vertical 6 Boundary walls 2 Boxes, steam 6 Boxes, tool • 4 Boxes, tote 4 Brooms Bridges 2 Brushes Buckets Buildings 3 Cabinets, filing 4 Caissons, dry dock 3 Calculating machines 5 Calipers 8 Cam-cutting machines 6 Cameras 4 Cans, garbage, refuse, and scrap Cans, squirt 8 Capstans, dry dock 5 Carbons, lamp Cargo lights 4 Carriages 5 Cars, railroad, flat, and coal 5 Cars, coaling plants 4 Carts, dump 5 Carts, hand- 4 Carving machines 6 Calking tools 8 Center drills. 8 Centering machines 6 Centering punches 8 Chains, hauling, dry dock 4 Chain slings 4 Chairs 4 Chalk Charcoal Check perforators 4 Chest, tool 4 •Chimneys and stacks 3 (108) (7-26-ltt) INDTTSTRIAL ACCOUNTS. Phj'sical class. >iiisels g Chucks (in tool room) ..'.'.'.'. 8 Cleaning cloths '.............!.... Cleaners, shop (labor) .....!.... 0- Clocks, office and time 4 Coal ..."[]][.[]"][ (y Coal-handling apparatus, power plants " ] 5 Coal-handling apparatus, coaling plants, cars 4 Coal-handling apparatus, coaling plants, motors 6 Coal-handling apparatus, coaling plants, tracks 3 Coal-handling apparatus, coaling plants, miscellaneous 4 Coils, heating, for dry kilns Q Coin sorters 4 Coke ............!...]. Comptometers '.....'.'.'.. 5 Concrete mixers 6 Converters $■ Copying apparatus ....[.]].."]. 4 Core ovens '.'......'.... 6 Corn "[...[[[["[]].. Correction of errors 1 Counterbores ..".["[.]]].]]. 8" Countershaft, including hangers (to be classified as a part of the machine tool concerned) g Crane runways !!!!!!!!!!!!!!!!* 3 Cranes, floating !!"!!!!!!]!!' 5 Cranes, jib .........!....!!!!..! 4 Cranes, locomotive '........'...'. 5 Cranes, shop, traveling ...\.\V.\.\[.[ 5 Cranes, small, portable \[[\" ..[.[[[[[ 4 Cranes, stationary, in yard '.'.'.'.'.'. 5 Crease irons '..'..'...'.'.'.'.'.'.. 8 Crowbars '.'.'..'.'.'.'.'.'.'.'..'.'. S Crucibles '.'....'.'.'.'.'..'.'.'. 4 Cupboards, tool .]."...[[[[]] 4 Cupolas, foundry 6 Currycombs (K Cutters, milling, lathe 1!! !!!!!!]]]! ] 8 Cutting-off machines Q Cutting tools for machines, portable power or hand tools 8 Damage and waste !!!!!! 1 Derricks, floating, movable or stationary 5 Desks, offices and shops 4 Devirs-claws !!!![!! 8 Dictating machines ][\ 5- Dies, drop forging, stamping (standard) ....V, 4 Dies, drop foruring, stamping (nonstandard) (charge direct to work)! Dies, thread cutting 8 Disability ......'.'.'.. 1 (109) (7-26-16) INDUSTRIAL ACCOUNTS. rhj'sical class. Distributing systems, in buildings 3 Distributing systems, outside ^ Dividers ^ Diving outfits ^ V Draft equipment, mechanical J Drafting supplies ^ Drains, inside buildings | Drains, outside buildings j Drawing boards J Drawing cases „ Drawing instruments ^ Drawing tables . Drawings (standard) .- - ■ Drawings (nonstandard) (charge direct to work). Drifts o Drill braces, breast or ratchet - ; ; ••••/.*■ i" ' 2 Drilling machines, multi-spindle, radial, sensitive, and vertical. . fe Drills, electric and pneumatic - - T " * i V i" I Drills, flat and twist, for machine, portable power, or liand tools. » Dry docks ^ Duplicators « Dust-collecting systems ^ Economizers ■ - .- „ Electric-distributing system in buildings. - - - - -. >> Electric-distributing system outside (including Doles and fittings, subways, conduits, manholes, vaults, and cables) | Elevators - /> Emery cloth, disks, paper, and powder " Emery grinders « Emery wheels (for emery grinders) ^ Engines, stationary - „ Engraving machines . Erecting platforms -^ Errors ^ Exciters 3 Exhaust systems ^ Bxtinguishers, fire (wet) ^ Extinguishers, fire (dry) ^ Eans, electric a Fences and walla ^ Ferryboats . q File handles g Files and rasps ^ Filing equipment « Fire-alarm system, outside ■ Eire-alarm system, in buildings g .fiiJe-%hting apparatus' '(extiiiuishers and "fire hose in offices W shops, hose carts, and reels) (110) INDUSTRIAL ACCOUNTS. Physical class. Fire engines 5 Fixtures, lighting and plumbing .'* 3 Flags Flagstaff (grounds) 2 Flagstaff (buildings) 3 P^langing machines g Floats ] " ] ] 5 Floors [\\ 3 Floor coverings 4 Folders, tin, etc., hand 8 Folding machines, hand 8 Forges, rivet, portable 7 Forges, smith (in shop) ," 6 Forging machines g Foundations, boiler 5 Foundations, building 3 Foundations, machine Fuel Fuel-oil distributing system, including jape lines and accessories from tanks to pump house and from pump house to wliarves or shops , 2 Fuel-oil pump house 3 Fuel-oil pumping machinery 6 Fuel-oil tanks, yard 3 Funnels 3 Furnaces, annealing, hardening, and tempering 6 Furnaces, power plant 5 Furniture, quarters, shops, ofiices, power plants 4 Gangways 4 Gangway brows 4 Gas [[ Gauges, caliper and snap, cylindrical, depth and height, length, thread, wire, and sheet 8 Grear-cutting machines, milling and planing 6 Generators g Globes, lamp § G4ue § Goggles [[ 8 Graphite Garavel, foundry q Grease Grenades, hand (fire) Grinders, drill, saw, universal, wet tool, and surface 6 Grinding-wheel dressers 8 Grinding wheels (for grinding machines) 8 Grindstones 6 Gniardfi, machinery 6 Hack-saw blades Hack-saw frames 8 (m>; I f INDUSTRIAL ACCOUNTS. Physical class. Distributing systems, in buildings 3 Distributing systems, outside ^ Dividers ^ Diving outfits ' Draft equipment, mechanical ^ Drafting supplies ^ Drains, inside buildings | Drains, outside buildings ^ Drawing boards ^ Drawing cases ^ Drawing instruments • - - ^ Drawing tables ^ Drawings (standard) - • Drawings (nonstandard) (charge direct to work). J)j.iftg *» Drill braces, breast or ratchet - ; ; ■-*••••" ,"" ' 5 Drilling machines, multi-spindle, radial, sensitive, and vertical. . t Drills, electric and pneumatic - i " *i V " V " I Drills, flat and twist, for machine, portable power, or hand tools. » Dry docks . Duplicators « Dust-collecting systems ^ Economizers -r- Electric-distributing system in buildings . . - - -■;-;.■•■- "^ Electric-distributing system outside (including poles and iittmgs, subways, conduits, manholes, vaults, and cables) | Elevators - f^ Emery cloth, disks, paper, and powder " Emery grinders „ Emery wheels (for emery grinders) ^ Engines, stationary - « Engraving machines ^ Erecting platforms , Errors \q. Exciters « Exhaust systems . Extinguishers, fire (wet) ^ Extinguishers, fire (dry) ^ Eans, electric 2 Fences and walls - Ferryboats File handles - « Files and rasps ^ Filing equipment - g Fire-alarm system, outside „ Eire-alarm system, in buildings g Fire ctflv .,...••.••••-•••• •-•"""•"••"•'^** *"'■**' « ' ' ' * ' * j .Bire-fighting apparatus (extinguishers and fire hose in offieee end shops, hose carts, and reels) (110) (7-^2«-a«) nrDUSTRIAL ACCOUNTS. rhysical class. Fire engines 5 Fixtures, lighting and plumbing 3 Flags Flagstaff (grounds) 2 Flagstaff (buildings) 3 Flanging machines 6 Floats 5 Floors 3 Floor coverings 4 Folders, tin, etc., hand 8 Folding machines, hand 8 Forges, rivet, portable 7 Forges, smith (in shop) 6 Forging machines 6 Foundations, boiler 5 Foundations, building 3 Foundations, machine 6 Fuel Fuel-oil distributing system, including pipe lines and accessories from tanks to pump house and from pump house to wliarves car shops 2 Fuel-oil pump house 3 Fuel-oil pumping machinery 6 Fuel-oil tanks, yard 3 Funnels 8 Furnaces, annealing, hardening, and tempering 6 Furnaces, power plant 5 l^rniture, quarters, shops, oflSices, power plants 4 Gangways 4 Gangway brows 4 Gas Gauges, caliper and snap, cylindrical, depth and height, length, thread, wire, and sheet 8 Grear-cutting machines, milling and planing 6 Generators 6 Globes, lamp • GWiue Goggles 8 Graphite Gravel, foundry Grease 0^ Grenades, hand (fire) O Grinders, drill, saw, universal, wet tool, and surface 6 Grrinding-wheel dressers 8 Grinding wheels (for grinding machines). 8 Grindstones 6 G«ards, machinery 6 Hack-saw blades Hack-saw frames 8 (m> (7-2«i-l56) INDTJSTKIAL ACCOUNTS. Physical class. Hammers, copper, lead, hand, and sledge 8- Hammers, drop and steam 6 Hammers, pneumatic ^ Handcarts J Hand tools, loose and ^ Hangers, shafting ^ Harness ^ Heat-distributing system, in buildings, including piping, installa- tion, and accessories , * Heat-distributing system, outside of buildings ^ Heaters, water - ^ Helmets * Hoes 5 Hoists, chain, pneumatic, and hand * Holderons, hand - • - - - ■ - - - - * Holding devices for work: Clamps, bent, C, U, and hnger; I bolts, toe dogs, V blocks; parallel and taper strips; dogs, angle plates, planer jacks, iron and copper wedges; steady and fol- lower rests, arbors, mandrels, etc ^ HoUday \ Horses ^ Horses, steel and wood * Hose, air, steam, and gas ^ Hose, fire * Hot wells 5 Hull, floating docks J Household furniture * Hydrants "V.y:. o Hydraulic distributing system, m buildings » Hydraulic distributing system, outside ^ ", Ice ^ Incandescent lamps • " Indicators, measuring - '-•' J^ Jackshafts, including hangers and pulleys J Jacks, hydraulic J Jacks, screw (in tool room) ° Jigs (nonstandard) (charge direct to work). Jigs (standard) * Kettles, bitumastic * Key-seating machine ^ Kilns, timber and foundry J Ladders J Ladles, foundry * Lanterns, hand ^ Lamp shades, globes, and carbons JJ Lamps, incandescent ^ Lamps, portable * Landing stages ^ (112) (7-26-16) INDUSTBIAL ACCOUNTS. Physical class. Launches 5 Lathes, bench, precision, boring and facing, brass finishers, caj)- stan, crankshaft, pulley, shaving, turret (horizontal and verti- cal) and woodworking 6 Lavatories 3 Lawn mowers, hand 8 Laying machines (rope) 6 Leave 1 Letter opening and sealing machines 4 Levels 8 Lighters, ash and garbage 6 Lighting fixtures (in buildings) 3 Lighting installation (in shops) 3 Lighting fixtures (in yard) 2 Lighting outfits for ships 4 Lines 4 Live stock 5 Loam, foundry Lockers, clothes 4 Locomotive cranes 5 Locomotives 5 Loose and hand tools 8 Losses, shop store 1 Machine tools 6 Marh'iiing tools (for machine, portable power, or hand tools') 8 Mallets '. 8 Matches Mats, door Matting, f^oor 4 Measuring instruments 8 Measures, liquid Melting pots 8 Melting pots, foundry 4 Metal brake (power (Irive) 6 Metal polish Meters, distributing systems, insicle : 3 Meters, distributing systems, outside 2 Meters, power plant. 5 Micrometers 8 Milling cutters 8 Milling machines, horizontal, vertical, slot, and universal 6 Molding machines 6 Molds, mgot, foundry 4 Molds Cstandard) . . . .* 4 Molds (nonstandard). (Charge direct to work). Mops Mortise machine. 6 Motor cycles. .'. . 5 Motors..... 540C5— 10- -8 ^7r-2(i-16)i HfDTTSTMAL ACCOTJITTS. Physical class. g Nail pullers g Nippers, wire. » ^ Numbering machines « Necking tools - ^ Neostylea Oats - - - - 5 Oil-burning apparatus, power plant ^ Oil burners for forges - : |. Oil-handling apparatus, power plant J Oil heaters ^ Oil cans g Oil pans 4 Oil extractors a Oil, lubricating and fuel ^ Oilstones 4 Oil stoves ^portable) ^ Padlocks 4 Paint kettles, iron ^ Paint mills - - - : 3 Partitioning, wood, metal, wire, etc ^ Patterns (standard) w":' 1" C Patterns (nonstandard). (Charge direct to work.) Paving, asphalt, brick, macadam, and dirt * Photographing machines ^ ^ Photoprinting machines ^ Pickling vats '" g Picks 2 Piers '" 5 Pile drivers 8 Pipe^b^nding machine (h^vy duty ^ Power drive) 6 Pipe-bending machine (light duty, hand) - g Pipe cutters, hand - -. n Pipe cutting and threading machine ^ pipe wrenches — „ Piping in buildings, air, oil, steam, and water. , ^ Piping, outside buildings jj piping, powder plant « Planers, parallel and rotary ' ^ Planer tools ••;•••*, tl 5 ' " A Plate bending and straightening machines -■ « Pliers, wire ' 4 plows g Plumb bobs - - - • . - - • ' 3 Plumbing (in buildings) ^ Polishing machines * ^ Portables, electric ^ Pots, galvanizing 1^ Power tools, portable ' UTDusTBiAL AeGoxnrT& Ph5rs!cal class. Presses, arbor, straightening, portable 9 Presses, hydraulic and pneumatic Q Printing presses Q Profiling machines 9 Protractors g Pulleys, shafting 9 Pumice stone Q Pump-well building 3 Pump-well machinery 9 Pumps, dry dock 9 Pumps, power plant 9 Pumps, fuel-oil tanks 6 Pumps, portable 7 Punches, hand g Punching and shearing machines 6 Punch press g Pyrometers g Racks, hat, coat, and tool 4 Radiators 3 Radio outfits 9 Racks, plate. , 4 Ralces g Rammers, liand g Reamers (for machine, portable power, or hand tools) 8 Regulators, acetylene 4 Resin q Riddles, power-drive ^ 7 Riddles, hand g Riveting machines, fixed f Riveting machines, portable 7 Robes, carriage 4 Rolling stock ^ , i...... ( Rope machinery, fiber and wire ( Roofs J Rugs ;.]. 4 Runways, crane $ Rules, standard and contraction $ Safes ( Sand , Sand-blast apparatus 7 Sandpaper ^. . j w. ^ Sandpapering machines 6 Saws^ hand, panel, keyhole, hack .> 8 Saws for machine tools ( band and circular) ..;....... 8 Sawing machines (metal and wood), barid^ dfcnbr, hick, and ji^. 6 Saw sharpening and gumming machines : . . . j ^^^ ; 6 Scales, platform, counter, and crane 4 (.115) 91 INBITSTBIAL ACCOTTHTS. * Physical class. Scales, wagon and railroad g Scows g Scrapers, hand , Scrapers, drag . Scrapers, wheel - r :• '■':'%: •:^S'-"{ 16) nrsirsTBiAL ▲ccouxrxs. Physical class. Torches, hand blow J Trimmers, hand • • • - • * Tracks (in buildings, including crane runways, and at coabng plants) • • - • - • - - • * Tracks, railroad and crane, including ties, ballast, fishplates, tie- plates, switches, frogs, rails, and paving occasioned by track r^ pairs J Trammels • Transformers ^ Transporters (gravity carriers) * Trestles (work) • Trucks, hand * Trucks, motor | Trucks, shop, electric | Tube cleaners ° Tugs I Turbines J. Type-... I Typewriters - " Vacuum cleaners J Valves, dry dock ^ Vehicles ^ Verniers ^ Viscosimeters • J Vises, bench ^ Ventilating systems J Voltmeters - * Wages, foremen, quartermen, and leaxiingmeii 'J Wagons I Wails, boundary j Wardrobes * Waste 5 Watchman's telltales - * Water J Water system (in buildings). J Water system (outside buildings) * Weights for inclining vessels ^ Welding machines, electric ^ Wine hes ^ Window shades ^ Wiring (inside buildings) • - • J Wiring (outside buildings) 2 Wood - 2 Wood-working machines * Wrenches, all kinds •- • ° Yard craft --• ■ ^ (i'l^) INDUSTRIAL ACCOUNTING INSTRUC- TIONS. [Effective at Navy Yards, Portsmouth, Boston, New York, Philadelphia, WashiHjf. ton, Norfolk, Charleston, Mare Island, and Paget Sound and Naval Stations. Olongapo and Cavite.] GENERAL DESCRIPTION OF SYSTEM. ''Vv PURPOSB. 1. The purpose of the industrial accounting system is to furnish Congress and departmental and local executives with jirompt and accurate information of costs and appropriation charges. FUNCTIONS. 2. The industrial accounting system is a branch of the general sys- tem of na^-al statistical accounting and as such has two main func- tions, viz: (a) Cost accounting, or the recording and reporting of charges by purposes, i. e., under the titles and classification of objects prescribed by the Na\'y Department, and, for all output work of the plant, by jobs or other units. Incident to the computation of costs of produc- tion is the determination of the method and amount of the distribu- tion of plant maintenance charges to output as the indirect element of its cost. (6) Appropriation accounting, or the recording and reporting of expenditures according to their legal authorizations or source, i. e., under the appropriations preacril>ed by Congres.s. AWRflNISTRATION. 3. ''Under the direction of the commandant, and in accordance with instructions issued by the department, the accounting officer of the yard shall keep the accounts of all manufacturing and operating expense thereat, which shall inciiido an exact account under each department or di>48ion of all material and labor expended upon each job order, from which ho shall prepare such reports of all expenditure under each bureau as may be required by the Navy Department. He shall furni.^ih monthly, or aa the commandant, may direct, to the heads of the yard departments and divisions a statement of expenditureB under ttmr departments and di-v'isions. He shall notify the head of any department or di^'ision when any allotment of funds for expendi- ture under the direction of such ofhcer shall be so depleted that it will (119) (7-26-16) ACCOTTNTING INSTBTTCTIONS. probably be exhausted before the end of the current mcmth. He shall, when so requested by a head of a department or division, fur-, nish the latter a statement of the cost to date of any outstanding job order; and when a job is compb^ted he shall, as soon thereafter as practicable, furnish the head of department or division concerned a detailed statement of the cost of labor and material and the indirect charges entering into such job. He shall prepare all pay rolls, except those under the cognizance of the Bureau of Medicine and Surgery." (N. R. 4001.) SERVICE. 4. As the usefulness of the accounting system depends on its ef- fectiveness as an information service, the quality and {iromptness of the service rendered are to be regarded as the essentials in accounting administration. 5. The quality of the appropriation service rests on general scrutiny of the legality of charges and on accurate bookkeeping. The quality of the cost service, while depending to some extent on accurate book- keeping and to a larger extent on scrutiny of charges, rests mainly on soundness of practice in the determination of costs. While it is impos- sible that any system of determin\n ( 7-26-1 fi) ACCOUNTING DEPARTMENT ORGANIZATION AND ROUTINE. N. B.— Certain phases of this organization and routine are not standard for all yards, due to local conditions. This is particularly the case at yards where statistical machmes are being experimented with. See paragraph 461. GENERAL OFFICE ORGANIZATION. 81. The accounting department is divided into three sections: Time section, cost section, and report section. To the time section ifi assigned all pay-roll duties; to the cost section, the daily and monthly postings of charges to job orders and expense accounts; and to the report section, compilation of all routine daily and monthly reports oi expenditures, cost summary of each job order as it is completed, and such special reports as may be required from time to time by the Navjr Department, the commandant, or heads of the departments or divisions. TIME SECTION. 91. A clerk, ordinarily designated as the time clerk, is assigned to the check window. It is his duty to assign check numbers to new employees and to open service cards, as follows: The workman sur- renders at the check window the postal card which he received from the board of labor employment, and is assigned a number for the pur- pose of time keeping. This number is entered on the postal card, and the card is then turned over to the addressograph operator, who pre- pares a stencil for use with the addressograph machine, shovvlng the man's check number, his name, his rating and rate of pay. This stencil is then printed at the top of the service card, and the stencil, postal card, and service card are returned to the time clerk for com- parison; the service card being found correct, it is filed under the name of the shop to which the man is ordered to report, in order of check number, the stencils being filed in the same way. It is the duty of the time clerk at the beginning of each month to add all of the service cards in order that the total complement of the shop may be known, and also to add all of the rates oi pay on these cards to establish the total shop pay for its complement. The total complement and total pay of the complement is entered on S. & A. Form No. 289, Shop Record of Employment and Discharges. 'WTien men are enrolled or discharged they are added or subtracted from the total complement and pay of the complement of the day before. Each dav after the afternoon muster, the time clerk takes the list of **Outs from the shop with the leave cards, posts the service cards, and prepares what is known as a tally card for each shop. This tally card shows the total amount of pav of the men working in that shop on each day. The tally card is placed on the pay roll clerk's desk to use the day following the •day on which the men were actually working. (133) (7-26-16) ACCOUNTING INSTRUCTIONS. 92. The pay-roll periods in navy yards are as follows: The first period from the first to the eighth day, inclusive; second period, from the ninth to the fifteenth day, inclusive; third period, from the sixteenth to the twenty-third day, inclusive; fourth period, from the twenty- fdu#th to the last davof the month, incluaiye. Emp'loyees oi the clerical, drafting, and messenger force are paid twice a month. At the beginning of each one of these pay periods, the addressograph operator prints a rough pay roll, S. & A. Form No. 296, for each shop. The number of men on each pay roll and the rates of pay aje added to see that the amounts agree with the time clerk's book, *S. & A. Form No. 289. After these rough pay rolls have been checked and found correct with the time clerk's register, they are placed on the pay roll clerk's desk for use in checking the time chits. 93. It is the duty of the shop foremen to forward to the accounting office, as early in the morning as it is possible, for the day before, a time card or chit for each man for each job that he worked on. A method of handling these time chits is beet described by the order of the com- mandant of the Norfolk Na\'\' Yard on this subject, issued April 6, 1912, which is here^vith given in detail: TIME CARDS. "1. The following regulations with regard to time cards will be put into eft'ect gradually in one or more shops at a time as directed by the officers in charge of division and departments. "2. Time cards will be prepared sliowing the work to be done in advance of the actual beginning of work by the workmen. They will be delivered to the workmen on mustering in the morning and upon the completion of jobs during the day . They will be collected during the last hour of work and upon the' completion of jobs during the day. They will be verified by the supervisor in charge of the work at the time of collection. Tliey will be computed as to time worked and pay earned and assorted by check numbers by the shop clerk. They will be transmitted to the accounting office not later than 10 o'clock a. m. of the day following that on whith the work was actually performed. "o. Boxes . . . will be pro^-ided in all of the shops in which the partially prepared and completed time cards may be kept and handled in a systematic manner. Kacks . . . for distributing cards at muster will also be provided. **4. To insure a complete understanding of the instructions above outlined, the full details of procedure are ^ven, tracing the coiu-se of the time cards from the time of printing in the accounting office to the final return thereto: PRINTING AND DELIVERY TO SHOPS. "(a) Six time cards for each man, or one week's supply, shall be issued every Monday morning by the accounting office to the various shops. These cards will have printed on them by means { 1^4 y v7-2t>-10) ACCOUNTING INSTRUCTIONS. of the addressograph machine in the accounting office tlie man's check number, name, rate, pay per hour, and the shop de^is^nating letter. After delivery of one lot of cards the printing of the next lot will be undertaken, so that they will be ready for deliveiy on Monday of the following week. HANDLING OF THE PRINTED CARDS IN THE SHOP. "(6) The cards when received in the shops will be placed by the shop clerks in boxes . . . , the cards for each man being placed in the pigeonhole marked with his check number. It shall be the duty of the shop clerk each day to date the cards for the fol- lowing day. A supply of blank cards will also be kept on hand by the shop clerk and dated by him as needed for the second or succeeding jobs of each workman who may complete more than one job in a day. PREPARATION, DELIVERY, AND COLLECTION. "(c) There will be a man detailed in each shop, to be known as the card man, who will be one of the 8uper\'isory force or a clerk acting under the supervisor's direction. He will be chained with the writing of the time cards for issue to the workman. He will see that a separate card is prepared for each man for each operation or set of operations for each day or portion of a day; that each man has at all times a card waiting delivery for his next job before the job that he is working on has been completed. The first card of the day will be the printed card furnished by the accounting office. In addition to the information printed thereon will be stated: The job-order number, the operation number, the plan or sketch nuviber, a brief description, and the time started, which ^ill be entered at the time of whistle blow in the morning. For the second or suc- ceeding cards of the day blank cards will be used and have written thereon the check number, name, rating, hourly rate of pay, as well as those details stated for the first card, with the excep- tion of the time of starting the day's work. They will be placed by the card man on racks near the place of muster where the work- men can obtain them immediatelv on checking up in the morning. "(rf) As the workmen in shops finish theip jobs they will turn in their cards to the leading man and obtain additional cards which have been prepared for them. Cards so turned in will have the time started and the time stopped, respectively, entered thereon by the leading man and will be initialed by him. "(e) As workmen on the outside finish their jobs they will turn in their cards to the leading man in charge of the work and be assigned new cards for other work. The leading man will enter the time of starting and the time of stopping and will verify by initial. *' (/) The leading man will be particular to keep himself supplied with prepared cards for new work well in advance of the comple- (135) (7-20-16) ACCOUNTING INSTKUCTIONS. tion of jobs, and will communicate by telephone or otherwise with the card man in the office and keep him advised as to the men who are to be assigned to other work and to notify him to send supplies of new cards. "(g) The leading man will also be particular to send these cards which are collected during the course of the day to the shop office as soon after collection as practicable. ''(h) During the last hour of work in the afternoon each leading man will make a tour of the jobs under his charge and collect the time cards from his men, verify' at that time the correctness of the cards, entering the time stopped as the time of whistle blow in the afternoon, and place his imtials in the space at the bottom of the card, and mark for 'finished' or 'not finished.' These cards will be turned in to the shop clerk by the leading man on quitting work. PILING AND COMPUTATION IN THE SHOP OFFICE. "(i) As cards are received in the shop office the shop clerk will enter the elapsed time on the card, as ascertained by subtracting tlie time of starting from the time of stopping, and fractional part of the elapsed time being stated to the nearest tenth of an hour, and compute the amount of pay earned by multiplying the elapsed time by the hourly rate. Having done this, he will file the cards in the second pigeonhole box similar to that provided for filing partially prepared cards. This box will have provided a pigeon- hole for each man carried on the shop rolls, each pigeonhole being marked with the man's check number and daily rate of pay. "(j) The time immediately following the a. m*. muster will be re- served for computing those cards which were turned in by the leading man the night before, and during this time the shop clerk shall be assisted by all available members of the office force in the shop, and he must not be disturbed to answer telephone calls, make requisitions, or for any other purpose, as it is essential that these cards reach the accounting office at the earliest possible moment. "(^) After having computed and distributed all of the cards in the pigeonholes as above provided, he will check the cards to see that none are missing. This can easily be done by taking all of the cards in one pigeonhole and adding the amount of pay given and seeing that they agree with the amount of the man^ daily rate of pay. As this is done, the cards will be laid face downward in the order in which they are taken from the box, when they must nec- essarily be arranged in order of check numbers. After this is done and it is ascertained that there are no missing cards they will be immediately transmitted to the accounting office by spe- cial messenger. "(Z) It will be seen that if the shop clerk is diligent in the com- puting of those cards which are turned in during the day there will be on hand in the morning for computation but one card for each man in the shop. (136) (7-26-16) ACCOUNTING INSTRUCTIONS. EXCEPTIONS. **(m) Time cards for foremen, leading men, quartermen, and other supervisors and for men on permanent details, such as tool- room keepers, shop sweepers, etc., will be made out daily by the shop clerk under the instruction of the foremen." 94. With the installation of time clocks for stamping time started and stopped and with the development of the practice of preparing the instructions on time cards in the planning section before it is known what workman will be assigned to the operation, modifications in the above indicated procedure are necessary. 95. The time cards on receipt in the accounting office are first checked with the rough pay roll. The pay-roll clerk sees that he has time cards from each man of a shop aggregating his pay for the time which he worked on the day in question; and if so, he indicates it by a check mark in the appropriate square of the roll; if he has no time cards, he examines the list of numbers on the tally card to see if the man was out; if out, without pay, he marks a zero in the square opposite the man's check number. If out only a pai*t of the day, he fills in this square with the amount of pay which he earned for the time while he was working. After thus checking all of the time cards, the pay roll of each shop is added up and the total must agree with the total reported on the tally card. 96. As fast as the time cards are checked, they are assorted by job orders numbers or account numbers (i. e., standing job order numbers). When the last card of a shop is posted and assorted, all the cards of the same job order number or account number are stapled together. These bundles are then added and the total of each bundle is noted on the top time ticket. All bundles of a shop are then assorted by appropriations and a labor summary is prepared for each appropriation. Those time cards which are charged against accounts without any appropriation designation are put on separate labor summaries, under the head of "Indeterminate." All labor summaries are then added, and the total for a shop must equal the tally card for the shop. The bundles of time cards are then passed from the time section to the cost section. 97. On the first day of each pay-roll period, it is necessary for the time section to close the pay rolls for the period just ended. This is done by adding the days and hours each man has worked and multiplying by his rate of pay. The total of the "total pay" column must equal the total of all of the daily columns. A smooth roll is then copied from this Tough roll showing, in addition to the man's check number, name, rat- ing, and rate of pay, the number of days which he worked, and the amount earned . This smooth roll is transmitted to the disbursing officer of the yard for payment. Each man is given a pay voucher, snowing the amount which he has due him on the roll. These vouchers and smooth roll are printed on the addressograph machine from the stencils before mentioned, and the amount due filled in, either with pen and ink or on the typewriter. At some yards, an adding machine is used for filling in the days and amounts on the smooth roll. Vouchers are bundled together, by shops, and transmitted to the foreman of the shop for delivery to the individual men. (137) (7-26-16) 98. Naval Instructions, Departmental orders and decisions of the Comptroller of the Treasury govern the pay status of employees for overtime, Sunday, and holiday work; leave, holiday,and disability, etc. COST SECTION. 111. The chief poster upon receiving the bundle* of time cards asBem- bles them by appropriations irrespective of shops. Each poster ia assigned one or mt)re appropriations, and he receives from the chief poster the bundles of time chits affecting his appropriations and posts them to the Recapitulations of Cost Charges, of which there is one opened for each job order or account. The Recapitulations of Cost Charges are kept in loose-leaf binders, arranged in order of job order numbers, as follows: First all of the same appropriations are filed together, all of the same title under that appropnation, all of the same ship or account under the title, then in order of serial numbers. After all of the time chits are posted, each poster adds his sheets horizontally to get his total charges to each job order for the day. The sheets of each appropriation are then added to ascertain the total labor charges against that appropriation for the day. This total is checked against the total of the Labor Summaries of that appropriation and mnst agree; the totals for each appropriation are earned to sheets known as the "Abstract of Appropnation Expenditures (labor)." The total of all appropriations must equal the total of all Labor Sumnianes, and so must agree with the total labor roll of the day. 112. Material is handled in much the same way. Each foreman as he gets material in the shop prepares a stub requisition, in triplicate, retains one copy for his files and forwards the other two to the supply officer. The fatter makes delivery of the material to the shop, and prices both copies, retaining one as his voucher for the expenditure and forwarding the other to the accounring office at the close of the day, together with all other stub requisitions received that day, with an adding-machine list, showing the total. These stubs go directly to the chief of the cost section, who assorts them by appropnation number and gives them to the posters concerned. Each poster posts them on the reverse side of the Recapitulation of Cost Charges, adds them horizontally for the dav's work, and adds his stubs also to see that the total of the postings "equals the sirai of the stubs which have been given him. The totals for each appropriation are carried to the Abstract of Appropriation Expenditures (material). Each foreman furnishes the accounting office with a list of the numbers of the stub requisitions which he draws each day. These numbers are posted against the job orders concerned in order that no job order may be closed as long as there is material still to be charged. 113. Further details of cost section methods appear below under De- tailed Accounting Instructions. REPORT SECTION. 121. The duties of the report section include the rendition of returns, as prescribed in paragraph 491 et seq., the maintenance of special cost accounts for manufacturing shops (par. 191), the maintenance of liability accounts against the statutory limit of repairs to vessels (par. 441) and sucli other duties as may be assigned. (138) (7--26--16) DETAILED AGGOUNTING INSTRUCTIONS. APPROPRIATION CHARGES FOR YARD MAINTENANCE. 181. The charging of yard maintenance expenditures to appropria- tions is, as explained in paragraphs 7-17, entirely distinct from the ap- plication of indirect cost charges to productive job orders, the latter not becoming a charge to the appropriation under which the jobs are authorized. 182. All shop and general expense is chargeable to appropriations at the time incurred, as follows: (a) Direct charges to appropria ions. — It is the intention, where practicable, that all maintenance charges shall be made direct to the proper appropriations in accordance with the objects specified there- uncier in the acts. Owing to the fact that sufficient funds are not pro- vided under the annual Yards and Docks appropriations to cover all the specific items enumerated thereunder, recourse must be had, in the case of a large number of such charges, to the general provision of the act of June 30, 1914, as applied in (/>) below. The direct charges to Maintenance. Yards and Docks, and to Repairs and Preservation are therefore to be restricted in general to the following: Repairs to mili- tary buildings, communication, water and sewer systems, to tracks, railroad rolling stock, vehicles and miscellaneous yard appliances, and all expenses of the public works department. All leave, holiday, and disability for employee? normally carried on the public works depart- ment rolls shall be charged to Maintenance, Yards and Docks. (b) Prorated charges to appropriations. — Supervision, miscellaneous labor and consumable supplies, leave, holiday, and disability pay of mechanics and laborers other than those normally carried on the public works department rolls, attendance on and fuel for power plants, and minor repairs and maintenance shall be reported to the accounting department without appropriation designation and shall daily be prorated to the appropriations by the accounting officer as prescribed in paragraph 133. In the case of general expense it is impracticable to prescribe definitely what items shall be charged direct and what items * shall be charged as indeterminate. It depends to some extent on the condition of the local allotments under Maintenance, Yards and Docks, and Repairs and Preservation. 133. The indeterminate charges referred to in paragraph 132-b shall be prorated daily to appropriations as follows (leave, holiday, and dis- ability as provided in par. 143): The time cards and stubs will be separately added in five groups and recorded by shops in the shop book (S. & A. Form 288) as follows: (a) Charges to Titles A, C, D, K, P, E. and V (except under annual Yards and Docks appropriations). (6) Charges to Titles E and V, under annual Yards and Docks appropriations. (13J^> ACCOXTNTING INSTRUCTIONS. (c) Direct charges to appropriations for maintenance — Title G. (d) Indeterminate maintenance charges — Title G. (e) Charges to Title Z job orders, proceeds of auction sales, Marine Corps, work for other departments, and private parties. A permanent indirect charge will be computed on the direct labor charged to (c) above. This indirect charge will be split between labor and material on the basis of an estimate of the actual charges made to the expense accounts (75 per cent to labor and 25 per cent to material being about the average split). This indirect charge, plus the value of ail current credit memoranda for Title Z shops, will be deducted trom (d) above, and the difference will be prorated to the various appropriations (except the annual appropriations under the cognizance of the Bureau of Yards and Docks) on the basis of the direct labor charged thereto under all titles other than G. On the last of each month an adjustment will be made on account of power transferred direct to appropriations. (See par. 254.) 134. The following method of distributing indeterminate charges will be used whenever direct labor charges are made to Title Z job orders under Ordnance appropriations: Deduct from the total indeterminate expense the total indirect expense charged to job orders under General account of advances — Naval supply account, proceeds of sales, Marine Corps, other government departments and special deposits. Compute the distribution of the remaining indeterminate expense to Naval appropriations (except Yards and Docks annual appropriations) on the basis of the total direct labor charged to naval appropriations (except Yards and Docks annual appropriations) under all titles other than G. After this computation has been made, deduct from the amount determined as distributable to each of the ordnance appropria- tions the amount of indirect charged to that appropriation on Title Z job orders and charge the remainder to the appropriation as Title G indeterminate. Do not credit out the indirect expense charged to the appropriation under Title Z. 136. At the end of each month the total indirect expense, computed on job orders as provided in paragraph 161, shall be reported on the reports of expenditures under each appropriation, title, and ship or account, but the total of all indirect expense so reported (except that charged to work classed under paragraph 133 (e) above) shall in each case be entered as a credit to the appropriation under the "caption Indirect Expense Deducted. APPROPRIATION CHARGES FOR LEAVE. HOLIDAY, AND DISABIUTY. 141. Subaccounts^under class 1 — losses and gratuities — will be estab- lished under each purpose group, by sections where practicable, aa follows: 7. Leave. 8. Holiday. 9. Disability. The leave, holiday, and disability pay of mechanics and laborers will be charged by the accounting department to the above accounts (140) (7-26-16) ACCOITNTING INSTRUCTIONS. preceded by the number of the purpose group under which they are employed, but without any appropriation designation, except that in the case of employees of the public works department the charge will be made to Maintenance, Yards and Docks. The time of clerka and others holding appointments under specific appropriations will be reported as a charge to the above numbers, preceded by the purpose group number and the number of the appropriation which is men- tioned in their appointment, 142. The time due to leave, holiday, and disability of all clerks and other employees holding appointments under specific appropriations will be made a direct charge to Title G and the appropriation specified in their appointment. All leave, holiday, and disability pay for employees normally carried on the public works department pay rolls will be charged to Maintenance, Yards and Docks, Title G. Unless chargeable to another appropriation, as provided above, leave, holiday, and disability pay for employees in the supply department will be charged to Maintenance, Supplies and Accounts, Title G; to Ordnance and Ordnance Stores in the case of ordnance men paid from that appro- priation and to Fuel and Transportation in the case of employees of the coaling plant. 143. Leave, holiday, and disability pay for all employees except those provided for in the preceding paragraphs will be distributed, when occurring, to the main appropriations under the cognizance of each bureau (except Supplies and Accounts and Yards and Docks), namely: Tonstruction and Repair, Engineering, Ordnance and Ord- nance Stores, and, at navy yards where construction is in protiress. Increase of the NaA-y appropriations. The distribution will be made on the basis of the total productive (i. e., other than Title G) labor charged to all appropriations under the cognizance of the various bureaus. The basis for leave will be the basis for the day, the basis for holiday will be the basis of the day preceding, and the basis for dis- ability will be the basis of the pay period. APPROPRIATION ALLOTMENTS AND DAILY REPORTS. 151 . Letters from the various bureaus of the Navy Department noti- fying the commandant or industrial manager as to the amount of the monthly appropriation allotments shall be forwarded to the accounting office. 162. A daily report shall be prepared by the accounting department showing the state of the appropriation allotments. This shall be done after tfie labor and material has been posted, recapitulated for the day, the totals carried to the "Abstract of appropriation expenditures," and the indeterminate Title G charges distributed, split between labat and material and carried to these same sheets. 163. These statements will show the amount of the expenditures for the day's work by labor and material, the total expenditures to date, and the unexpended balance of the allotment. Material issued from the ordnance or used material account, not being a charge to appro- priations, need not be shown unless the commandant or manager so direct.". (141) (7-26-16) ACCOUNTING INSTEHCTIONS. 154. As these allotments must not be exceeded, and as tliis daily state- ment is the only guide which the commandant or manager has to enable him to keep within his allotments, it is of the utmost importance that these reports reach him at the earliest moment possible after the ex- penditure has been made, i. e., after the work has been performed. At the latest, this report should be in the hands of the manager at the close of the day following that for which the report is rendered. SHOP RATES FOR INDIRECT COSTS OF JOBS. 161. At the end of each month indirect costs shall be computed on all productive job orders, i. e., all job orders other than those under Title G, by shop percentages on direct labor. The shop percentages shall be applied to the labor of employees carried on the various producing section (shop) rolls. No indirect rate shall be applied to the pay of draftsmen and planners and estimators when charged directly to job orders, such employees being carried on the nonproductive rolls (general expense departments). The pay of all other employees on the non- productive rolls is chargeable to general expense. Indirect costs of output of the foundry and other Title Z shops are distributable on ma- terial, as provided in paragraph 192. 162. Until further notice the shop rates used shall be those fixed for the fiscal year 1916, which were determined by taking 72 per cent of the percentage which the prorated shop expense plus the general and power expense transfer of each shop under the old system bore to the productive labor of that shop for the fiscal year ending June 30, 1915. FINAL JOB COSTS. 171. After the indirect costs have been computed, as prescribed in paragraph 161. the recapitulations of cost charges shall be turned over to the report section for the preparation of the report of expenditures. After this is done monthly postmgs shall be made from the recapitu- lations of cost charges to the cost records of the jobs concerned. 172. Upon receipt of notification of the completion of a job order no further charges shall be accepted except for outstanding stubs. The current charges shall be posted and the cost summary prepared and distributed as provided in paragraph 491. JOB ORDER SYSTEM.' (In general, see pars. 31 to 53.) 181. When necessary to avoid undue delays in the pricing of material on the supply officer's books partial deliveries on Title Z job orders shall be priced and invoiced into store by the accountmg depart- ment. On account of the difficulty of gettmg good prices on uncom- pleted jobs, the necessity of pricing partial deliveries should be obvi- ated, whenever continuous work on a large order by operations is unlikely, by the issuance of several job orders under a manufacturing request, one order to be completed before making charges to any of the others. The apparent advantages of manufacturing in large lots are of ten discounted by reason of the impossibility of carrying all of the components through to completion ^ (142) (7-26-16) ACCOUNTING INSTEUCTIONS. 182. The value of e^'ery voucher paid under Title E will be noted by the accounting department on all records and reports of the job orders concerned. 183. Articles drawn from store for repairs shall be drawn on memo- randum receipts, and the repairs charged to job orders under Title P or under Title V and the proper account. Articles drawn from store for the purpose of completion or assembling shall be drawn on memo- randum receipt and the work charged to Title Z job orders. The value of all articles drawn from store on memorandum receipt shall be noted on all job order records and reports concerned. FOUNDRY AND OTHER MANUFACTURING SHOPS. 191. Direct labor of molders and coremakers and direct material shall be charged as indeterminate to the foundry accounts. Shop stores shall be maintained for the foundry direct materials and only such quantities as actually enter into the melt shall be charged to the foundry accounts. Castings shall be im^oiced into store on credit memoranda and simultaneously charged to the job or expense account for which manufactured. 19*3. The invoice pricesof castings, fixed forthe fiscal vear 1916 on the basis of average prices for the fiscal year 1915. including direct and indirect labor and material, shall be continued, with monthly or bi- monthly adjustments to correspond to fluctuation of dircL-t costs, until a full capacity method of determining the amount of indirect expense incident to output is placed in effect. Classifications of castings shall be made, subject to approval of Bureau of Supplies and Accounts, and appropriate factors assigned in order that the direct and indirect costs of castings of various sizes and complexity may be equitably computed on a per pound basis. 193. The value of the output of the foundry, as evidenced by the credit memoranda, shall be deducted daily from the yard indeterminate charges as provided in paragraph 133, treated as manufactured under Title Z, and reported as such on the reports of expenditures. 194. Special cost records shall be maintained for the foundry on 8 . and A. Forms 286a, 286b, 286c, 286d. 196. The paint factory, gas-manufacturing plant, galvanizing plant, ropewalk, clothing factory, coffee roaster, smelting shop, ropewalk. wire-rope mill, and tool-manufacturing shop shall be known as Title Z shops, and their operations shall be accounted for similarly to the foundry. Other manufacturing shops may be similarly operated sub- ject to approval of Bureau of Supplies and Accounts. CHARGES TO EXPENSE v. PRODUCTIVE JOB ORDERS. 201. In general, no charge shall be made to shop expense which can properly be lodged against a productive job order. Supervision shall always be charged to shop expense. 202. With the exception of draftsmen (section 042) and estimators and planners (section 043), all charges described under the general expense groups shall invariabh^ be charged to general expense. While on occa- (143) (7-26-16) ACCOUNTIKG INSTRUCTIONS. gions this j)ractice may conflict with the principle that direct charges, where possible, give better cost data than general charges distributed indirectly to cost of work, it is important in the case of the general yard service activities that their expense be properly compiled, not solely for the pu]*po8e of determining its incidence to work, but also for the purpose of rendering available, for administrative purposes, sta- tistics as to maintenance and operation cost of these departments which shall be full and complete, and, where applicable,, statistics as to out- put and unit cost of same. 203. The distribution of indirect expense to individual jobs will, under any system, result in inequalities, and no attempt to rectify them in the case of general expense by charging direct to job orders is likely to offset the disadvantages which would result from the diffusion of general-expense charges, which under the system in effect prior to 1915 was so marked as to make it practically impossible to determine what the yards were spending for transportation, power, administration, and supply expense. It is also to be noted that in charging general expense direct to job orders the charge would be incorrect in that in most cases only operating expenses could thus be charged. 204. Special adjustments are possible in the case of power and trans- portation which are a proper charge to other departments of the Grov- emment, etc., by the method prescribed in paragraphs 244 and 254. 205. An exception to the foregoing exists in the case of drafting work. It is possible by other means than by clearing drafting charges through the expense accounts to determine the total cost of drafting; and pro- vision IS made in the classification of accounts for the charging of the ?ay of draftsmen direct to productive job orders wherever practicable, his also applies to planners and estimators. CONSTRUCTION OF ACCOUNT NUMBERS. 211. Account numbers are constructed on the Dewey decimal system. The standard account designation contains four elements, a fifth ele- ment bein^ standard for Leave, holiday, and disability, under class 1, and in the case of account numbers under class 0, Miscellaneous labor and supplies, in order to show the charges in greater detail. 0411 0346 X956 First element, nonproducing or producing. General expense. do Shop expense Second element, group. Administration. . . Power Special Third element, section. Clerical Air Dry docks.... Fourth element, class. Losses and gratuities. Machinery, etc. Do. 212. When greater detail is desirable for local information, the expan- sion should always be accomplished by adding figures 1, 2, etc., at the end of the standard number appearing in the Detailed classification. (114) (7-26-16) ACCOTTNTING INSTETJCTIONS. This will insure the standard four or five eU-nieut root always retain- ing its significance and being readily translatable; furthermore, where tabulating machines are used, all figures punched in the four standaid columns will always have the same sit^nificauce, and the compilatior* of charges to the standard niimbor can ^e r'\idily made by sorting ior the standaid eiemeniB only. 213. Thense of accounts containing more than five elements is cum- bersome and should be avoided, if imicticablc Detaild of expense relating to such objects as repairs to mairhines. etc., will reqi ire reference to auxiliary job num()er (jr inveniory luiniber, as even a <*om- paratively brief series of such itciii.s of work* coi.ld not he ombo 3. 4. 5. 6. 7. 8. 9. 0. Boiler shop. 1. Boiler makers, M, o 3. 4. Boiler makers, II. 5. 54965—16-- -10 (145) (7-20-16) ACCOTTNTINa INSTRUCTIONS. 5. 0. . I. 2 3. 4. 5. e. 7. B. 9. 7 0. t. 2. 3. 4. 5. 6. 7. ft. Electrical and pipe. Electrical work, M. Electrical work, H. Coppersmith. Pipe filters. Plumbiug, M. Plumbing, TL MiscellaneoiiB hull work. Paint-ers. I aborers and ris:crertf outwde. 0. Woodwork. 1. Shipwright, M. 2. Shipwright, H. Joiners, M. Joiners, H. Spar makers. •■.r^'s^ Rigging loft. Sail loft. Upholsterers. 3. 4. 5. 6. 7. 8. 9. 0. 1. o 3. 4. Wood calkers. Boat shop. Bxiildin;.,' trades. House carpenters. Masons. Whari builders. < oncrete laborers. 9. 0. »7 ^. 3. 4. 5. 6. 7. 8. 9. Foimdries and manufactur- ing. Foundry, iron. Foimdrv, brass. Foundn,', steel. Pattern .^hop. Dry docks. Paint manufacturing. Special manuiacturing shops Do. Do. ?*OTK.— II— Machine tool work; Iv— lix>.se power tool work; H— handwork. ACTUAL SHOP CLASSIFICATION. 231. The following shop classification, based on the classification actually in use July 1, 1916, is authorized. Unimportant sections carried in excess of this list shall be abolished. It will be noted that in some cases the necessary distinctions between machine and hand work are not being observed. In such cases steps a :Ould be taken toward bringing the local classification up to the average. Specific authority shall, however, in all cases be obtained from Bureau of S, and A. when it is desired to depart from this list. (14C) (7"2n-ifi) ACCOUNTING INSTRUCTIONS* . o Boston. • M Philadelphia. • a 55 • a o s 1 Mare Island. Puget Sound. 11. Plate and ansic 12. Chipfing, calking, drillhiK, and riveting Smeie : Row. Wire. Chain. _ Fl-^c. Coff e. Clo. Tooi i 1 1 Clo. — 15. Lavins; out and templiting 16. Fitting and boltine. outside ... 17. Sheet inetal , m vchine — 18. Sheet metal, hand 19. "Wire woric 21. Angle smith 22. Droo forcine 23. Ship smith 25. Gas manuiacturing: 1. Acetylene 2. Oxveen..».. 3. ITvdrogen 26. (Jas (cut'and weld) 27. Gal vani/.ing 28. Elect reflating 31. Maf'bino shoo 37. Pr )jectile factory 3^S. Machinists, h\nd 41. Boiler raaicers. machine 44. Boiler maker'>, hxnd... — 51. Electrical, machine 52. Rleetr iral , hand 53. t'opyiersmith 56. Pipe fitters 58. numbers, m chine 59. Plumbers, hand 61. Shipwrights, machine 62. Shipwrights, h md 63. Joiners, raichine • — 64. Joiners, hand 63. Spar makers — 67. Woodcalirers 6S. BoiU shap 71. Painters ^ 72. I.aborer=( and riggers^ outside , . 74. Riguinglolt — 76. Sail bit... _ 78. T'pholsteref s 80. Building trades - 81 . House car |:»enters 82. Masons 83. Whorf builders 84. Con rrete laborers 91. Foundry, iron 92. Foundry, brass 93. Foundrv. steel -• 04, Pattern shop. _ 95. Drv do^ks - 96. Paint manuraetliring 1 ~~ 97. ManrfactuFine 3ho#s r ftS. Do W. ©a.w- (147) (7-20-l(;.) ACCOTTNTING INSTRTTCTIONS. TRANSPORTATION. 241. The wages of team will at the end of the month be computed at unit rates, split between labor and material, deducted from the indeterminate expense prorated to appropriations (thus operating as a prorated credit to appropriations^ and will be reported on the reports of expenditures as a direct Title G charge to the appropr at ions concerned. 264. Power which is not a proper charge against Title G, i. e., power furnished naval officers, marine ofl&cers, marine barracks, hospitals, ships in commission, private parties, and other departments of the Govern- ment, will at the end of the month be treated as manufactured under naval supply account and invoiced to the supply officer. The cost of such power, computed at unit rates, will be split between labor and mate- rial and reported on the reports of expenditures as a charge against naval supply account. The power invoiced becomes ultimately a direct charge asainst appropriations, and, where issuable on stub requisition, it will immediately be stubbed from store to the proper appropriation and job or account. The cost of all power thus invoiced will be deducted as of the last day of the month from the indeterminate expense prorated to appropriations (thus operating as a prorated credit to appropriation?). PAY AND ALLOWANCES OF OFFICERS. 261. Pay and allowances of officers are chargeable monthly by the accounting department to account 0489 from a "Statement of Title G pay and allowances of officers, " which the disbursing: officer of the yard will furnish to the accounting officer monthly not later than the 5th. No standard form will be provided for this statement. It will include the tDtal amount of pay and allowances accrued during the prior month for all officers performing duty at the yard, including the Navy pur- chasing office, whether the duty is military or industrial, but excluding officers performing duty at naval hospitals, naval magazines, or any other nonindustrial station or activity required by article 4804, Naval Instructions, to render separate reports of expend tures. 269. The entries made quarterly by the disbursing officer of the yard on the pay roll summary (S. & A. Form 61) will agree under Title G with the aggregate of the three monthly "Statements of Title G pay and allowances of officers." TITLE G VOUCHERS. 271. All Title G vouchers pertaining to the yard are to be reported on the expense statements from memoranda copies (S. & A. Form 85d) prepared by the officer preparing the original and furnished by the officer paying the original. The proper account number will be sup- plied by the accounting officer if not already appearing on the voucher. Care will be exercised not to take up vouchers erroneously inscribed under Title G pertaining to magazines, hospitals, and other activities required to submit separate reports of expenditures. (14!)) (7-2(}-10) ACCOUNTING INSTRUCTIONS. 272. When tlie expense statements are prepared, all vouchers then in hand will be taken up. The Bureau of Supplies and Accounts \Fill fon^-ard to the yard a raonthlj; "Abstract of Title E and G vouchers" pertaining to the yard. Missing Title G vouchers will be traced by the yard and taken up in subsequent months. The preparation of expense statements wiU not be delayed to await receipt of abstract or to trace missing vouchers. Title E vouchers will be taken up on the plant account (see par. 413). EXPENSE DISTRIBUTION. 281. The expense of the general secticn of a grcup shall be distrib- uted monthly to specific sections of the grcup en an equitable basis, prior to the preparation of the expense statements. 282. The cost of power used by shops shall be distributed monthly to shop expense on the basis of actual consumption at unit prices fixed as provided in paragraph 251 . Power expense unabsorbcd by unit prices shall be regarded as military expense and shall not be distributed. 283. General expense other than power shall be split monthly between military and industrial and the industrial portion distributed to shop expense by fixed percentages, periodically ad usted, which shall be estimates of the servdce rendered each picducing section based on records and studies. In determining the split between industrial and military, the expense of fleet fuel supply, military activities and unoccupied building ways shall be 100 per cent military, tool shop and occupied building ways 100 per cent industrial, and the remaining expense shall be split by fixed p^centages, periodically V adjusted, based on records and studies. . 284. Any change in percentages shall be subject to approval of Bureau of Supplies and Accounts, 285. Expense incurred under one general group shall not be dis- tributed to the expense of another geneml grcup, e. g., power furnished the supply department shall be reported as power (although charged to Maintenance, S. & A., as provided in par. 253). BOARDS ON EXPENSE DISTRIBUTION. 291. At each of the industrixil yards the commandant shall appoint A permanent board of officers, representing the various departments, which shall, whenever necessary, make recommemlations a^ to changes in the percentages to be used for expense distribution and on such other accounting matters as may be referred to it. PLANT ACCOUNT— ADDITIONS AND BETTERME^^TS. 801. The plant account eervea as an instrument for di.stiibuting in an . equitable manner to the cost of work, through depreciation, the cost of additions and betterment*!, the expense of which in so great and the life of which is so long that a chaj-ge to current maintenance would be inequitable. The detailed inventory serves as a record, for the infcw- mation of the administrative olficiais, and, in ao far ae is practicable, for the establishment of accountability for property. In the produc- (15U) (7-2G-10) ACCOUNTING INSTRUCTIONS. tion factor system of determining the incidence of indirect expeuae tiie plant inventory also serves a highly important purfwse, being, in fact, its most essential feature, whereby the nonprodu(;tive expense of idle utilities may be segregated from the expense incident to production. 302. Charges to plant account. Title E, shall be restricted to expendi tures for new items of plant under class 2 — Land and appurtenanqeS) class 3 — Buildings and structures, class 5 — Plant appliances, class 6— Machinery and machine tools, and to expenditures for betterments un- der the classes named. All charges in connection with class 4 — Mis- cellaneous equipment, class 7 — Portable power tools, and class 8— Loose and hand tools shall bo made to shop or general expense. Title G When typewriters, computim«; machines and motor vehicles are. ex- changed for new machines, the amount paid in cash shall be changed to lltle G instead of to Title E. 803. The following (iefinition of betterments, as prescribed by the Interstate Commerce (commission for teleplione companies (Uniform System — First Issue, Jan. 1, 1913, p. 32), is adopted: "Betterments are meclianical changes in structures, fa( ilitien, or equipment wliicli have as their primary aim and result the making of the properties ai/ected more useful or of greater capacity than they were at the time of their installation or acquisition. The cost of such portion only of the changes incident to betterments as will, when adcled to the original cost of the property bettered, give tne cost of replacement or reconstruction in present condition of the property as bettered should be charged to [plant account]. The remainder of the cost of the change should be classed as a repair and be charged to the appropriate operating expense accountf?.'* 304. A common commercial method of arriving at the extent ct a betterment in tlie case of productive machinery is to <'apitalize the annual estimated reduction in operating costs due to such betterment For example, if money is ^^ orth 5 per cent and it is estimated that cpef- ating expenses \nll be re luced $50 per annum by the redesigning ofja machine tool, the amount (chargeable to Title E would be (50 divided by 0.05) $1,000, regardle:<^ of whether it cost $2,000 or $10,000 to effect the reduction in expenses. 3D5. The criterion in deciding whether or not outlays for plant repaii'S are properly chargeable to Title E is whether the expenditures result in making the efficiency of the unit affected greater as regards in- creased out])ut or decreased operating expenses than when first installed. The amount of money spent or the extensivenes^ of tlie repair should not necessarily be the deciding factor. 396. While the accounting instructions specifically restrict ('barges to Title E to additions or b(3tterments, it may be advisable at times to charge extensive repairs, such as the complete renewal of the planking of a wharf, or the renewal of 20,000 or 30,000 square yards of pavini?. etc., to Title E in order to avoid undue liuctuotions in the annual charges to the expense accounts. 307. In order to avoid iudating the plant account v,ith items (jrrono ously charged as betterments, close scrutiny of the titles under which plant job orders are issued will be made at time of issue. At time of ■ completion such value on job orders under Title E as should not be (151) (7-20-1(5) ACCOUNTING INSTRUCTIONS. 'fcauen up on the plant account will be ti*ansferred to Title G. I! the 'amount to be transferred to Title G is in excess of the charges to the job for the current month, necessary adjustments shall be made. , 308. In order that job-order records may be complete, transfers to title G will appear on the Title E job orders as a memorandum only, as follov.a: ^ reported under Title E. S reported under Title G. A ducumy job order will be issued under Title G in the accounting office to take the transfer for the purpose of compiling? the Reports of - Expenditures, but for no other purpose. This job order will be marked : ' Part of Job Order No. i insert Title E job number)." 309. New property, additional outlav for installation, see paragraph . 413. PLANT ACCOUNT— DISPOSITIONS. 321. \Mien siuveya are called on plant articles, the survey board shall . make repf the item at end of Hscal year of receipt). Cr. Estimated dateri oration of plant (wit?i theesTimaled de- terioration to the end of the fiscal >ear of rpceipl). PLANT ACCOUNT— DEPRECIATION. 341. Navy yard depreciable property consists oi class 2 L:^ml and appurtenances (except dry land and water rights), class 3 -Huildin;;.2s and structures, class 5 — Plant appliances (except t^^io vvrilers, coni- (7~2«-10) :]h AC€oirsrTi]r& in^teuctiovs. putiug machines, aud motor vehicles), class ti — ^jViachinery and raadiiue tools. 842. Typewriters, computing: machines, aud motor vehicles (clafis 5) will be accoimted for in accordaace with Article I, 4571 etseq. These appliances will be -carried on the plant account at all times at (iret ooet. no allowance bein^ made for detf^rioration. 343. Depreciation is used primarily to equalize overhead charges. If a yard coiisisted of numerous items of plant of small value wliich were constantly being replaced, a depreciatioB account would be umiec- essary, as every acquisition of property intended to i-eplace a similar item could be charged directly to Title G. This, to;j:ether Avith the fact that the plant records would be unwieldy and the inventories impracticable, is the reason for not setting up depreciation reserves for property iu classes 4, 7, and 8. Depreciation in its broadest aspects consists of several elements, viz : (a) Wear and tear; (b) oeneral decay; (c) obsolescence; (d) inadequacy; and (i) accidents. Repairs, con- stantly beina: made in every plant, are intended to offset weajr and tear. While wear and tear is in the nature of depreciation, the expenditures incurred to (^iTnet this element continue about the same yeax after year and are, therei'ore, cliarsreable directly to Title G and are not included in the depreciation allowance. The remaining elements can not be offset by repairs but require the replacing of the entire unit. 344. Depreciation is computed on remaining values; that is. begin- ning with the original investment a constant percentage is charged off each year on the decreasing balance (appraised value) until it is finally disposed of. Estimates of scrap value (par. 374), together with esti- mated life, year of installation, and first cost of an item, furnish the information necessary to compute the appraised value from the standard depreciation tables and curves as follows: 346. Annually on July 1 the predicted appraised value, iis of the end of the fiscal year then beginning, computed from the standard depreciation curves and tables for eacli item of depreciable proj^erty (i. e., class 2, except dry land and water rights, classes 3, 5, and 6), will be entered on the individual inventory cards opposite the legend "appraised value, 19 (numeral of fiscal year then beginning)," One- twelfth of the difference between this figure and the appraised value 19 (numeral of fiscal year just ended)" on all items of depreciable property will be charged off monthly during the fiscal year on the expense stat<»ments and carried tlirough the proj^erty ledger and general ledger as i)er monthly journal voucher No. 3 (see par. 431). 346. In case the estimated life of a piece of property is 30 years or less, the appraised value can be determined from tlie depreciation table as follows: First cost $1, 000 Year installed 1910 Estimated life 20 Scrap value 10% Appraised value, 1915 $560 The appraised vidue was determined as follows: 1915 — 1910=5=num- ber of years of service. Referring to the table, the appraised value (7-20-10 ACCOTTKTING IlffSTRUCTIOHS. at the end of five years is 56 per cent of first cost. 1,000X0.56=560, appraised value 1915. S47. In case the estimated life is greater than 30 years, the appraised value can be determined from the depreciation curves as follows: . First cost ?200, 000 Year installed 1907 Estimated life 80 ^^crap va'ue 10% Appraised value, 1915 $158,000 The appraised value was determined as follows: 1915 — 1907 =8=num- ber of years of service: 8-f-SO — rV=poriion of estimated life already gone. Referring to the curve marked 10 per cent, it is noted that the appraised value in 1915 is about 79 per cent of the first cost; 200,000 X .79=158,000, appraised value 1915. 846. The curves should be used in all cases where scrap values are other than 5, 10, or 20 per cent, as the tables pro^dde only for the three classes. 349. No general rule can be used in the determination of the elements upon which depreciation is based. Much depends upon the way the proi)erty is used and cared for. The life of a lathe in one plant may be 29 years; in another the same lathe may be out of commission in 10 years. For the present, and until better data is obtainable from yard records, the following general figures for estimated life, in years,* will, for the sake of uniformity, be used: Class 2 — Land and appurtenances: Scrap Unimproved land, no depreciation. Years, value. Paving and sidewalks, about 40 10% Tracks £0 20 Brid^'es 40 10 Piers and sea walls 100 10 Boundary walls and fences 100 10 Class 3 — Build inrjs and structures: Stone and concrete 100 10 Brick and steel 80 10 Wood or corrugated iron 40 10 Drydocks 100 10 Class 5 — Plant appliances: Live .stock and vehicles , 16 5 Railroad rolling stock 20 10 Tugs, lighters, floating cranes, etc 25 10 to 20 Class 6 — Machine tools: (a) Heavy tools — especially of intermittent service 30 10 lb) All except special tools in (a) or(c). This class will comprise perhaps 80 per cent of all ma- chine tools 16 10 (c) Small or lightly constructed tools 8 10 (inr.) (7 20-1 « I 1;^ ACCOUNTING INSTRUCTIONS. PLANT ACCOUNT— INVENTORY CARDS. 361. The inventory and appraisal of yard property will be recorded on plant inventory cards (S. & A. Form 38). Property of the Marine Corps, equipment and outfits pertaining to receiving ship activities, articles in store, and consumable supplies shall be excluded. 332. All property will be divided into the seven ph^^sical classes described in detail at pages 18-21 of Detailed Classification of Indus- trial Accounts, and a^ furtl er indicated in the Index to Physical Classification at pages 95-118, as follows: Class No. Land and appurtenances Buiidinets and structures Misce laneous equipment Plant app.iances Machinery and machine tools Portable power too's , Loose and hand tools Color bor- der on cards. Brown. Red. Green. Grav. Black. Blue. Purple. 863. Property will also be classified under the purpose groups pre- scribed at pages 22-23 of Detailed C lassification of Industrial Accounts and as furti er indicated under the various shop and general expense accounts (pp. 25-5»3). 364. Cards for class 4 — Miscellaneous equipment, class 7 — Portable power tools, and clan's 8 — Loose and hand tools will be kept as follows: One card coveriiifT the total first cost of each of these three classes in each building will be kept, no itemized list of articles being required (i. e.. for each building containing equipment there will be one green card, for each bu'lding containing portable power tools there will be one blue card, and for each building containing loose and hand tools ')ne purple card). A distribution of the value by sections will be shDwn 01 the bvk of tho card. No entries on the face of these cards are necessary, except a-; follows: Location (building No. ); first cost ; grfuip Nos ; description (miscellaneous equipment or p )rtable pjwer tools or loose and hand tools). As all additions to plaat undar tli?:^?? clashes are chir..'oable to expense, no depreciation is chirg(Kl on su'^li property, and the f-ards will after original preparation remain uachan2:cd by reason of acquisitions, dispositions or deprecia- tiou, un+il sii'-h time as it i.s deemed advi.sable to have a general reap- praisal (vsoe pp. 10-21. Detailed Ola^Hifi cation of Industrial Accounts). 385. Separate cards will he kf;pt for all individual items of plant undf^r fla.sH 2- Lmd and appatenances; class 3 — Buildings and struct!.!res; ('!:i«^.s 5 -Phnt appM;i"«'03: a?^d class 6-Macbinery and midline tjols. The acomiling dL^pirtment will be responsible for a Hvstcm of (• )ntinno'is iuventDrv on these items. A new card will be opened for f'lK.'h •iffjiii^itiou to the plant undor these classes, and three ACCOUNTING INSTRUCTIONS. copiesofsime will b3 forwarded to the Bureau of Supplies and Accounts with the monthly journal vo ichers (see pir 452). Tarea copies of each card C)V riag p'oparty disposad of will also be forwarded with the jo.irnil vouchers. 33 i. In the case of land and appurtenances, the following cards will be kept: One card for total dry land . One card for total paving. One card for total sidewalks. One card for total boundary walls, fences, and retaining walls. One card for all piers. One card for each distriliuting system.. One card for total trackage, etc. 367. In filling out cards for classes 2, 3, 5, and 0, the following instruc- tions will govern : 368. In general the upper part of the card only is to be filled out at the yard. Property should be listed on cards with color borders as indicated in paragraph 362 Ihe principles of "Precision of measure- ments" should be followed — i. e., use only three significant figures. Cents should not be entered 369. Location. — Use building nimiber, or if the property is not in a building, then a location mmiber corresponding to the latest key or marked yard plan forvv arded to the Bureau of Supplies and Accounts. 370. (jroup nuinbiT — Use purpose grovp and section nvmbeis of the standard (not msx'mum) list appearing at pages 22-23 of Detailed Classification of Industrial Accounts. 371. Unit number. — Unit numbers will be assigned under each class and section. 372. First cost.-— This shall be the purchase price if known, otherwise the replacement value. In the case of machine tools the first cost shall include cost of installation, foundations, countershafts, motors and accessories, spares, special attachments, and tools such as chucks, face plates, slide rests, boring bars, headstocks, change gears, tilting tables, safety appliances, etc.. which are part of the equipment of a machine tool or loose power tool will be classified as a part of the machine or other tool concerned. 373. Year instnlled. — This shall be the year in which the item was first ready for use. 374. Es(iviat£d life and scrap lalue. — The estimated life of a piece of property ie the total number of years of useful service — beiner the elapsed time between date of installation and the probable date when it will be obsolete, sold, or scrapped. Estimates of scrap value will be recorded on the line with estimated life in terms of a percentage of first cost — i. e., 1, o, 10, 20, or 40. 376. Appraiaed value. — See depreciation, paragrapl s 341 et seq. 376. Description and size. — Enter the generic name of the item of plant, such as lathe, milling machine, etc.. followed by a brief de- scription. The size of a machine shall be construed as the largest piece of work that it is capable of accommodating. For example, the dimensions which chiefly limit the applicability of an ordinary planing (157) (7-26-lG) ACCOUNTUrO INSTRUCTIOnS. machitte are the width between standard?? and the height to which the cross slide can be raieed. The len2;th of the bed and the extent of its traverse (or, in other words, the greatest length of cut tliat can be taken) should also be noted in giving the size of a machine of this type. 377. Maice. — This is self-explanatory. 378. Reference number. — The reference number should be the number on metal tag or label upon the machine, if anv. If no label plate, use number on official plan of shop. Steps should be taken to tag all property, except hand tools and small items of equipment. Owing to the use of statistical machines, the use of letters as a part of the in- ventory number is awkward and should if pos.Hible be avoided. 379. Drill. — Enter in this space the kind of power transmission use I — belt, motor, oil, air, steam, etc. 380. Power consumed — horsepower per hour (esliniatcd). — This means the power consumption of the producing unit vvhen occupied one hour on average work, assuming no intermissions due to lack of work but simply those due to ^tting up work, etc. Power in the shape of electricity, steam, air, or fuel should be converted into horsepower hours by the following arbitrary rules: Electricity — multiply the kilowatts per hour by 1.34. Steam, multiply pounds used by 0.05. (^ompressed air— multiply cubic feet used by 0.0025. Coal — multiply pounds used by 0.5, Oil — multiply pounds used by 0.7. tSl. If power tests are made on various types of machines, allow- ances must be made for differences between the class of work handled at time of test and the average work handled by the machine, as well a» for the normal intermissions in handling work when fully occupied — i. e., intermissions due to setting up the work, etc. (which range from 10 or 20 to 70 or 80 per cent of the occupied time), but not due to lack of work. \Miere practicable a rough check on the estimated power consumption of the machines in a shop may be had by maintaining for a certain period a record of the time each machine was occupied, multiplying in ea(;h case by the estimated consumption and checking the total with the total power delivered to the shop us shown by meter readings taken at the beginning and at the end of the period. S82. Area obstructed. — Enter here, in the case of machine tools, the number of square feet of allotted floor space. The sum of these areas for all the machine tools in a building should equal the total obstructed area entered on the building card (see par. 383). The first essential in the apportionment of floor space is a plan inventory of the building showing the various machines in position, (hi this plan will be marked ot^ the floor space required for each machine, including in each case such space as may be required for the handling of the material being worked upon and the convenient movement of the operator in perform- ing his duties. Working spaces should cover the entire floor spaee, except for such portions as are provided few future additional equip- ment, kfr storage of completed work and for general purposes such as offices, tool rooms, toilet rooms, stairways, elevator welFs, amd the like. (li$S> ACCOTTNTING INSTRUCTIONS. 383. On every building card, following the description and size of the building, will be entered the usable floor space of the buildins — i. e., total floor space less deductions for stairways and elevator wells. The obstructed area is the usable floor space less deductions for offices, general spaces, toilets, etc. On the back of the card will be shown the d.stribution of obstructed area, and, based thereon, the distribution of the first cost to the purpose groups occupying the building. The sum of the areas allotted to each purpose group will equal the total obstructed area of the building, likewise the sum of the obstructed areas of the indi\ddual machine totals in a purpose group will equal the area allotted to ^uch purpose group a« .stated on the building card. 384. Namher in of^eratrnrj gang and hnurlu vagi .--This information mil be entered on all cards covering shop productive machinery and on the cards covering yard transportation appliances, such as motor trucks, traveling cranes, and locomoti\'es. In cases wheJe a combi- nation of machines is used in performing an operation the number of men in the operating gang and hourly wage will be noted on each machine forming the battery as a fractional- part of the total number of men in the gang. For example, if a gang of 5 men with an hourly wage of $1.70 serves 3 machines the entry , or 10 per cent) to indicate the estimated average portion of an eight-hour day such machine tool would be in use, i e., occupied so as not to l)e available for other work, if the yard were working at f\jll capacity, i. e.,. filled up with all .sorts of orders for which the yard is designed and equipped. PROPEIITY (SUBSIDIARY) LEDGER. 401. Property ledgers shall be maintained on S. Firit cost of plant in each charactter class and purpose group, controlled by general ledger account first cost of j)lant. (by Estiiaated deterioration of plant in each character class and purpose group, controlled by general ledger account estimated deterioration of plant. (c) Actual deterioration of j>iant in each character class and purpose group, controlled by general ledger account actual detefioratiou of plant. 402. The account first cost of plant in the property l) (7-26-lC) ACCOtJNTING INSTRUCTIONS. BOSTON NAVY YARD PiecE Work o : r- -^J PO ; "«t to CO : t-^ 00 C3>5 ^O ; r- N CO \ ■^ ir> CO 1 r^ CO 05%^ ^oi r-' •i^.' yy '4- to CD ; N. CO <7)5 j '^O »"• :j CO rj- ulJ ; r-- CO (^5 « - o ~ rj ro •--> -rj tSD ; Js, CO 0-7 " o ; .- !N 05 'i- Lf) (D ; 1^ GO cr,S ■50 ; r— '^j 00 -t -r) to '. h* CO o^S :i - : r- >J O) rt in CO l N- 00 <7>S . o>5 ^.0 05S r-* :i " a)g 5O crS • ^ <^3 111 ' O cc 0)3 '^ rt ,: t: C7)n to oS < 0)§ |0 5 > < s ^0 1 1 CJ>« 5 or u; 5 15 28 <;: *; CO CJ>» 0^2 P a ^ »-l ci < ;: «aip^ ' "~« . 94 ■3 Z a uj M. a. * •M a X tH t. H to d e.-> •-< a z ^ t^ CO X ■-I o X ■-4 -> i SI e 1 5 CD < z t» J < «> « < D. a r> 5 r if o aJ « x^O < 2 5 a. < XZ J •4 \ 9ZCI d (166) (7-26-lU) ACCOTJNTING INSTRITCTIONS. BOSTON NAVV YARD Regular Time C •SO .-. o 't:'cr 'To" v^ CM .0 ^f ITj CO ', ^. CO %— C\J CO «* 10 CD f*. 00 n— • CM CO "* •Si fc2 In. CD r- 10 tC ^^. •'^:i ♦ - C\' CO '^ to CD >- CO ^-^ CJ l^ -^ n CO K CO ,- C\2 lT) ^ 10 CO f^ OJ .c -, •^ '^ "■ M « C t ;^ lo K<^ io u ■< h So «: M . c 5^0 a X. t ^0 a a |.o >* •go ? £0 '■* t5 < fiOA 0,0 fv ft « < 6 z z P 0. UJ a: r— Z ■> 2 < « Q a a —. ^■ . u." a. z cl u .L -» « to 111 J s :; < s _i z < u: \^ , X <: 0. en > in 3 IT • Hi 1- z 7. u tu K < \ t < b. \ a H M N o>3 CTJn CJ>^ o M a CO < e^zid (167) (7-26-16) ACCGXTNTINQ INSTRTJCTIONS. BOSTON NAVY YARD MATJ'RiA'. O ; «~ CM CO : Tt ;o r-. CD •30 ; ^ rs.' CO i 't to CO ^^ CO 1-1 ^ .So 1 ^ CM n ; -^t u-> en N' tX) ^^ T^O o>S -* :i "6" ^% |o ^t ^0 CJ)M v« ■« «o o^S clo cj;j <7)g c>,^ lo 0>?> s H 'tnc: ,0 a.'?: 50 cr»5 |0 CJ)^ '^O cnfj '^ S ^ * s " - OT oc « 3 :-: ^ > ^3 en 2 < 20^ (iO a *4 e» < 1 O)!: '-• • •< <: i 1 ■ ': >■ .0 X 2: £ >- -, o a i T. ^ n \ X < X lu \ J c O "r; > > \ ill z O i « \ c ! . SI 1 % 1 a: \ ZZZld ACCOTTNTING INSTETTCTIONS. (168) (7-26-16) i « . cv CO i Tt in (o i 1^ 00 C7)!0 ; » - CV CO '^ in CO ! f^ (X) OS a i • - CM « ; xt m CO ! f*". 03 c^5 •s 1 - c^ CO ; <«t «n 2 K > ~ C4 CO ; ■'t in CD ; r^ CO CD; -r - cy CO . -<* Lf> CD ; rs. CO a>i On. - CV CO i Tf in CD • rs. 00 Oig ; »- CM CO ; -^ iO CD ; r>. 00 0>g CM CO ! ^ in CD * 1** 09 o>5 90:^ - CN CO : ^ to 05 ; N 00 o>S -c i - - C4 CO ; ^ 10 CO ; fs. 00 C7>« ; — ci en , -^ to CD ; rs. 00 <^S ! - - CM CO i Tj- in CO ; hs 00 o^'S ;^ - CM CM co : rf in CO ; hs 00 0)3 CO : ^r in CO ; r^ 00 cr>5 Jo ; ^ - eg CO ; vf in <0 >. 09 mg : «■ - CM CO ; -^t in (0 ; rs. CO o>§ ; r. - CM CO : Tt in CD : h. 00 a)» ♦.0 i - 1 CM CO 1 -^ m CD ' r^ 00 05 5J 5O : - CM CO : ^ in CD ; rs. 00 o>S |o : - - CM CO : -^ tn (0 , IS. 00 0)S §0 : - m CM CO , rt in CD : fs. 00 o>S lo i ^ ; i- CM CO ; <«t CM CO ; Tt in m CO : N CO ; hs 00 CO 0)8 0)» Toqitiio ay,r^o 'TM fO;Tt»ir>«cDrtr>. 00 0)§ '''WL < « r- « CM CO W -H- MO CO r^ > CO N o?o : - CM CO ; ^ m CO : r^ 00 o>£ ^sO I ^ tM CO ; T}- m CD : rs. 00 o)2 ^'^0 1 - CM CO ; ■«* 10 CO ; rs* 00 0)5 it => Ol X < < nt Ol < 2 e ei « tu -1 I. b ill 5 z • • « a H APPROPRIATION I < 2 c oa < \ 06Sld (IGO) (7-26- 16) u. ACCOUNTING INSTRUCTIONS. 133), and the indirect figured on each card having indirect. Ab the cards are sorted by groups a to e, a stop card is placed after eacli group, the cards being turned over to the punchers arranged in this manner. After the information entered on the card has been punched in tlie spaces provided, the cards are run through the tabulator in order to get the totals for each of the groups a to e, and also the grand total, which is checked with the shop tally. As these cards are run through the tabu- lator, a production group card is punched for the total amount of each of tlie groups a to e in each sliop. After the cards for each shop have been proved, the cards are sorted by appropriations and placed in a file box until after the last shop is completed. The cards are then taken by appropriations and run through the tabulator a second time in order to get the total daily expenditures under each appropria- tion for the preparation of tl\e daily re]iort. After the figures for the daily report are obtained and checked with the total of the pay roll, the cards for each appropriation are further subdivided by titles and ships or accounts and stop cards inserted . The cards are tlien run through the tabulator a third time. As each total shows up in the tabulator, a master card is punched directly from the information appearing in the dosig- natins: counters on the tabulator. These master cards for each appro- priation are then run througli the tabulator in order to insure their having been correctly punched. They are then jdaced on file until the end of the month, when they are sorted by appropriations, titles, and ships or accounts for the preparation of the monthly re}X)rts of ex- penditures. Tlie daily cards, as soon as the master cai'ds are j)unched, are filed by job orders in the same manner as the former time chits were filed. 466. No master cards are cut for charge, also the material debit and the material credit from the same electrotype. It will tlierefore be seen that four different forms are used in connection with this system. 471. The modifications from the manual system of bookkeepino' winch ensued from tlie introduction of tlve statistical macliine svstem are as follows: 472. Daily manual postings to job order Recapitulation sheets has been done away \vith. The place of tliis is taken by the consolidated files of time and material cards, from which this information can be obtained at any time when desired by running through the tabulator Montlily postings to Cost Rec>ords have been\ione aT^av with these postmp being made now only at the expiration of the "job. At any time dunng tie hfe of a job when costs are desired by the industrial di\'isions, cards are removed from the file and run tli rough tlie tabulator and cost to date of inquiry given. It is believed that this saves con- siderable work, as tliere is a multitude of job orders on which informa- tion IS never recjuested until completion. 473 When a notice of completion is received on a job order the cards for this job order are taken from the current file, sorted by shops tabulated, and posted to the Cost Record. TJie cards are then filed away as a rolereiico in tlie completed files. 474. As most of the piecework is done bv gangs, the piecework card has been designed to provide for tlie entry' of tlie pay of the men in each gang, the total pay of tlie gang being punched on 'the card instead of the individual pay for each. man. The-;e piecework cards go along with the regular day work cards. '" CORRESPONDENCE SUBJECT INDEX. 481. The following classification of correspondence on industrial accounting system is in use in the Bureau of Supplies and Accounts: File No. 133-00 123-01 133-03 133-03 Subject. Industrial accounting system in general— scope, theory. and practice; cost of work in ireneral. Bulletins, local. Building ways expense. Charges, indeterminate. (171) (7-20-16) ACCOUNTING INSTRUCTIONS. File No. Subject. 12^05 Charges, location of (see note a). 133-OC Clothing factory. 13^ 07 Cost reports. 13!?- OS Depreciation. 133-09 Dry docks. 133-11 Expenditure reports. 133-13 Expense distribution. 133-15 Expense rates. 133-17 Expense statements. 133-18 Forms and records. 133-19 Foundry. 133-31 General expense; miscellaneous group. 133-33 Group classification. 133-35 Job order system. 133-37 Ledgers. 133-39 Liability accounts — ships. 133-30 Material system. 133-31 Title Z shops (see note b). 133-33 Manual for Accounting Officers, changes in. 133-33 A<1 ministration expense. 133-34 Military activities. 133-35 Plant inventory. 133-37 Po^vrer. 133-39 Public works shop. 133-41 Statistical machine system. 133-43 Supply expense. 133-47 Time keeping. 133-49 Transportation. 133-50 Yards and Docks appropriations. 1.33-51 All other subjects. o Unless specifically classified. 6 Except foundry. 482. It is requested that each letter addressed to or intended for the Bureau of Supplies and Accounts carry the above classification into effect in the statement of the subject or subjects of the letter as in the following example: ((( Subject: Industrial accounting system — Expenditure reports.'* 483. Wherever practicable, separate letters shall be prepared cover- ing separate subjects; where a subject is classified under more than one heading, it will be stated as in the following example: Subject: Industrial accounting system — Bulletin, Local, No. 1 — Transportation . " Id (172) (7-26-16) ACCOUNTING INSTRUCTIONS. KEPORTS. 491. Accounting officers at industrial navy yards shall render the tollowing periodical returns and special reports as mav be required: 1. Daily: Heport of expanditures, to the commandant, industrial manager, and heads ot divisions and departments. 2. Pay period: Pay roll, to the yard disbursing officer (S & A Forms 81, 84, 84a). 3. Monthly, by the 10th: Report of expenditures, one complete report to the commandant, industrial mana-er, and to the Bureau of buppiies and Accounts. Partial reports to other bureaus of the Navy Department (not required for Secretary's office) and other Govern- ment departments concerned and to heads of divisions for the appro- priations under their cognizance (S. & A. Form 280 ) 4. Monthly: Summary of exp3nditures by appropriations and titles, to be forwarded, with the reports of expenditures, to the Bureau of supplies and Accounts and each bureau concerned (S. & A Form 280b) Monthly: Expense statements, to eacli bureau concerned (not required for Secretary's office) (S. & A. Forms 298, 299, 299a '?99c)- expense statements, to local executives and Bureau of Supplies and Accounts (S. & A. Forms 298, 298b, 299, 299a, 299b, 299c) 6. Monthly by the 5th: Labor roll summary, to the yard disbursing officer (S. & A. Form 1.84). ^ » j o 7. Monthly, by the 5th: Summary of stub requisitions, separately for naval supply account, used material account, and ordnance ac- count, to the supply officer(.S. & A. Form 178). 8. Monthly: Summary of memorandum invoices, to the supply officer (S. & A. Form 1(52). °"FP^.y 9. Monthly: Cost of building U. S. S. (hull), to Bureaus of ^°,"i x!r^^^°,",^"^.^®P^^^^'''^ Supplies and Accounts (N. C. R. Form 60) 10. Monthly: Cost of building U. S. S. (machinerv), to Bureaus of Steam Lngineeriug and Supplies and Accounts (N. *S. E Form 102 sp.). \ . . 11. Monthly: Report of civilian omploveea at navv vard to Bureau of Construction and Repair (X.*^C. R Form' lo9) ' ' 12. Monthly: Report of employees (clerical, draftin-, inspection. and messenger force), to Office of Secretary (N. S. O. Form 09). 13. Monthly: Statement of charges against special deposits, to the yard disoursmg officer. 14. Monthl>- Abstract of Title E and G vouchers, when received complete and return one copy to Bureau of Supplies and Accounts (JN. S. A. I'orm 544). 15. Monthly: Cost summaries of Title Z shops, to Bureau of Supplies and Accounts (S. & A. Form 28Gc, etc.). These summaries will be bound with tlie monthly expense statements forwarded to bureaus of the rsavy Department. 16. Monthly: Copy of journal vouchers affecting plant values to- gether with three copies of S. & A. Form 38, to Bureau of Supplies'and Accounts (S. & A. Form 26!). These shall be forwarded under same cover as expense statements, but not bound t] herewith All such vouchers and cards shall be stamped with the name of the yard. (173) (7-26-16) ACCOUNTING INSTRTTCTIONS. 17. Quarterly, or upon completion: Report for reimbursement for work performed for other departments of the Government, after being certified by the representative of the other Government depart- ment concerned, to the Bureau of Supplies and Accounts, in quad- ruplicate. 18. Quarterly: Record of work (tugs, station ships, etc.), as pre- scribed by article 4350 (p) and (q) N. I., to the bureau concerned (Form N. S. O. 27). 19. When occurring: Cost summary, to the bureau concerned (S. & A. Form 260). 20. When occurring: Record of work as prescribed by article 4350 (p) and (q) N. I., to the bureau concerned (Form N. S. O. 27). 21. When required: Cost of standard articles manufactured, to bureau concerned (Form N. C. R. 122). 22. When required: Special reports. A copy of any special report made other than for local use will be forwarded to the Bureau of Sup- plies and Accounts. o (171) ^' ^' umi JY) $H 06 2^fi ^ %// ''€B«« am COLUMBIA UNIVERSITY LIBRARIES 90 0041430 li? END OF TITLE