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SECOND ACCOUNTING SESSION

Wednesday, May 21, 1919.

The Chairman, Mr. D. H. McDougall, called the meeting to order at 2:10 o'clock p.m.

CHAIRMAN MCDOUGALL: The first business in order is the Report of Committee on Operating Records, Mr. C. A. White, of The Edison Electric Illuminating Company of Boston, ChairIn the absence of Mr. White the paper will be presented by Mr. G. P. Landwehr, a member of the Committee.

man.

REPORT OF COMMITTEE ON OPERATING RECORDS

The work of the Committee on Operating Records has been confined to making up a set of forms to be used in connection with the Standardized Transportation Cost Accounting System as submitted by the previous Committee on this subject in its report to the 1917 Convention.

In designing these forms, it was the purpose of the Committee to make them as nearly universal for adoption as possible so that they could be printed in quantity and purchased by member companies at a minimum price. The forms shown in this report are composites of the forms used by several of the large member companies.

No attempt has been made to furnish all the necessary forms to meet every requirement of a Transportation Department, but simply to give those which are essential for gathering together the necessary data used in connection with making up the figures for the Comparative Report for Interchange of Information and such other forms as may be commonly used in Transportation Department accounting and operation.

It is customary to keep complete cost and other data on individual cars, but with large installations the accounting can be reduced materially by consolidating the figures under groups of cars, classified according to make and types.

The forms shown have been numbered arbitrarily as follows for convenience in reference.

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1-Report of Operation of Transportation Department (aver

age figures).

2-Report of Operation of Transportation Department (total figures).

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7-Daily Mileage Record.

8-Daily Gasoline Report.

9 Battery Charging Report.

Manuscript of this report was received March seventeenth.

10-Battery Record.

11-Inventory Card-Automobile Equipment. 12-Summary of Automobile Tire Costs.

13-Tire Record.

14-Tire Tag.

15-Operator's Daily Report.

FORM NO. 1. REPORT OF OPERATION OF TRANSPORTATION DE

PARTMENT (average figures).

Size of sheet, 18% in. by 11% in.
Stock-Bond. Weight 22 lb. (18 in. by 23 in.)

Binding space at left for loose leaf system.
Printed on one side of paper only.

Purpose of form:

This form was designed by the 1917 Committee for the purpose of tabulating all data in connection with the operation of the transportation equipment of any company, with a view to the interchange of such data between the various member companies. The figures compiled are based on monthly and mileage averages in order that proper comparisons can be made.

FORM No. 2. REPORT OF OPERATION OF TRANSPORTATION DEPARTMENT (total figures).

Size of sheet, 18% in. by 11% in.

Stock-Linen Record. Weight 40 lb. (18 in. by 23 in.)

Binding space at left for loose leaf system.

Printed on one side of paper only.

Purpose of form:

For entering the total costs and operating data grouped according to make and type of cars. The figures may cover one year or the total life of the cars in operation during the year in question. All information called for on the interchange sheet (Form 1) can be computed from the data given on this sheet.

The figures for Form 2 are obtained by totalizing the corresponding figures on Form 3.

FORM NO. 3. CAR LEDGER.

Size of sheet, 18% in. by 11% in.

Stock-Linen Record. Weight 40 lb. (18 in. by 23 in.)

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