■jia. iBS:v " « -.• ijs:- z J^ ^ h — n--i t-ii — iA__n_ 6^ 1 REESE LIBRARY « " "l 1 UNIVERSITY OF CALIFORNIA. T^ ^ \ 'lieceiveii ^^n-essions \'n.C^^/SZ. C/./sx N< I Central Station Bookkeeping AND SUGGESTED FORMS WITH AN APPENDIX FOR STREET RAILWAYS. BY HORATIO A. FOSTER, Mem. Am. Inst. E.E. OF THK Ul^IVERSITY New York THE W. J. JOHNSTON COMPANY 253 Broadway 1896 "fA?' ipyrrghi, 1894 Copyrfghl, 1894 BY The w. J. Johnston Company nV PREFACE. In placing this book before the electrical public the author has endeavored to show a classification of accounts and a system of reports for central electric light and power stations such that the management may by their use know the full details of the business of distributing electric current. Companies are not by any means advised to throw away all their present reports and take this system up bodily and try to fit the station to it ; but the management can, by stSfi^yfiig the needs of the particular station and the forms herein, select such reports as may fit, and from the data furnished compile others for special points. But few of the forms have been printed in actual size, as each man- ager should be able to decide on the size of blank best fitted for his own station : sizes such as have been found convenient in actual use are stated in the foot-notes accompanying the forms, but these sizes can be varied to suit. The author desires to thank the many managers and super- intendents with whom he has consulted, for their unvarying kind- ness in supplying him with copies of blanks used by themselves, and for the many practical suggestions offered. Horatio A. Foster. New York, July 15, 1S94. r» OF THK ' UNIVERSITY ;^CALlFOR^ CONTENTS. CHAPTER I. PAGE Inteoduction I CHAPTER n. Customers' Ledgers 4 Contract Customers' Ledger, No. 52; Meter Customers' Ledger, No. 53; Lighting Register, No. 54 ; Contract Customers' Register, No. 55 ; Meter Customers' Register, No. 56. CHAPTER IIL Objects of Accounting and Classification 10 CHAPTER IV. Operating Expense 14 CHAPTER V. Income from Operation 22 CHAPTER VI. Profit and Loss 26 CHAPTER VII. Property Accounts 29 Storekeeper's Report, No. 57; Voucher Cover, Nos. 58 and 58A. CHAPTER VIII. Liability Accounts 42 Pay-roll, No, 59. CHAPTER IX. General Classification 48 Schedule A ; Schedule B ; Schedule C ; Disposal of Accounts. V VI CONTENTS. CHAPTER X. PAGE General Books 57 Cash-book for electric light stations, No. 60 ; Collection Sheet, No. 60A ; Voucher Register, No. 61 ; Abstract of Operating Expenses, No, 62 ; Abstract of Income, No. 63 ; Cash Voucher, No. 64. CHAPTER XI. Monthly Summary Statements 68 Financial Statement, No. 65 ; No. 66. Appendix A. Bookkeeping for Electric Street Railways 72 Analysis of electric-street-railway accounts, No. 70 ; Cash-book for street railways. No. 71 ; Voucher Register for street railways. No. 72; Abstract of Expenses, No. 73 ; Voucher Cover for street railways, No. 74. PART II. SUGGESTED FORMS. Diagrams Nos. i and 2 80 Diagram No. 3 81 Application (contract), No. i 85 Increase Application, No. 2 87 Contract Register, No. 3 89 Work-order, No. 4 , 90 Diagrams (A, B, C, D) for rubber stamps for work-orders 91 Storekeeper's Requisition, No. 5 92 Stock-order (Mail), No. 6 92 Stock-order (Local), No. 7 93 Storekeeper's receipt for supplies, No. 8 93 " " " sales, No. 9 93 Foreman's Requisition, No. 10 94 Lamp-order, No. 11 94 Incandescent-lamp Renewal Register, No. 12 95 Line Foreman's Report, No. 13 96 Time-card, No. 14 97 Installation Bill of Material, Arc, No. 15 99 " " " Incandescent, No. 16 loi " " " Transformer, No. 17 103 " " " Motors, No. 18 105 " " " Sudsidiary Connection, No. 25 107 Pole Register, No. 19 107 Line Register, No. 20 108 Arc-circuit Register, No. 21 109 Transformer Register, No. 22 109 Repair Tag, No. 23 no Cable Foreman's Report, No. 24 in CONTENTS. VII PAGE Record of Conduits Rented, Record of Main Cables Laid, No. 26 113 Conduit Record (conduits owned by the company), No. 27 115 Record of Subsidiary Pipe-connections, No. 28 116 " " " Cable-connections, No. 29 116 " " " Pipe-connections (conduits owned by CO.), No. 28A. .. , 117 Circuit-testing Report, No. 30 i iq Record of Insulation Test of Cables, No. 31 120 Complaint-sIip, No. 32 12 1 Inspector's Report, No. 33 122 Engineer's Daily Report (whole station), No. 34 123 Dynamo-engineer's Daily Report, No. 35 124 Chief Engineer's Daily Report, No. 36 125 Chief Gateman's " " No. 37 126 Superintendent's " " No. 38 , 127 Output Register, Constant-potential Circuits, No. 39 128 Meter, No. 40 128 " " -current " No. 41 130 Trimmer's Report, No. 42. . . , 131 No. 43 132 " No. 44 ' 133 Meter-book, No. 46 135 Contract Customer's Bill, No. 45 136 Meter " " (small), No, 47 137 " (large). No. 48 138 Postal-card Bill, No. 49 ^ 139 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER I. INTRODUCTION. About two years ago the writer published a short series of articles on records and blanks for use in Electrical Lighting Central Stations in the Electrical Engineer under the name of " Central Station Management and Finance." The articles being somewhat new at the time seemed so well thought of that they were published in book form. These articles were very crude ; the forms lacked many features necessary or convenient and were not carried nearly far enough to cover the ground. Since those articles were written, having made personal examination of some i6o different stations both technically and financially for the United States Census, the writer thinks the subject can be covered much more fully, and in the light of past experience has attempted to outline and suggest methods and forms for use in such places, which, while not claiming to be perfect, contain the general outline of a classification, scheme of analysis, and forms of books and blank reports which may be of use in developing a system for any station. No claim is made for entire originality, as many of the forms are but slight modifications of those used by companies already existing. The need of some system of records and accounts can scarcely be overestimated, very few stations keeping any kind of record outside the regular books, and these are often so few and poorly kept as to be of no use. Very few stations are in shape to know 2 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. the unit costs of supplying electric current, and for this reason are very weak when attacked by parties having in tow some scheme for municipal lighting. The few municipal stations ex- amined by the writer have been, contrary to all theory, much better handled than similar ones of private corporations, and the accounts have been in most cases very well kept. Some few managers say that they are satisfied if their balance is on the right side of Profit and Loss, and need no reports : of course that is a fallacy too obvious to need argument. By far the larger number express great interest and welcome any information looking to a proper system of reports, but in many cases seem to think that it will require too much time. For these it can be said that after the few blanks necessary in the smaller stations are properly placed and understood — and that is an easy matter — the employes will be found not only willing but interested to fill them out properly, as, many times, reference to them will settle troublesome disputes. It is a matter for con- gratulation that the parties most interested are working up these facts and in the near future things will begin to shape them- selves so that the question of comparative and total cost may be better understood. We are sometimes disposed to think that our friends the gas companies are in better shape in regard to records and reports than we, but it is assured on the authority of some of the best- posted gas-engineers in the country that to a very great extent such is not the case, and when electric lighting was taken up by them, the work having been forced on them to avoid competi- tion, it was not with the best grace, and in many cases it was allowed to become a secondary portion of their business and they avoided all data that would be troublesome. It must be admitted that where gas companies have made any attempt to systematize their work — and that is in much larger proportionate numbers than in the electrical business — they have the detail in much better shape and can give not only the actual cost per unit of production but cost per unit for any department of the work. The secretary of one of the largest gas companies in the country, one that takes the deepest interest in any data tend- ing to show more accurate costs, informed the writer that the Gas Association has for many years been trying to have the com- ■panies adopt a uniform system of accounts, but has been unable INTRODUCTION. 3 to accomplish that result as their bookkeepers have become old and conservative in the business and will not take up with the newfangled notions. If this is so in the older business of gas- making, which has advanced a long way toward system, it is perhaps only natural that backwardness should be expected so early in the newer business of electrical distribution. The writer, although somewhat prepared by previous experi- ence, has been surprised at the rather crude attempts at book- keeping, and still more surprised at the great interest shown by the accountants in getting a system that would be of some use to show results better. Most of these men have ideas of their own on the subject, but are somewhat backward about advancing them, for fear they may not, from lack of technical knowledge, cover the field well enough. Occasionally one runs across a book perfectly startling in its comprehensiveness, say in the department of customers' accounts ; but on following up this clue it is generally found that the other books adhere to no settled method and therefore lack the best results. Massachusetts, through a gas commission, has succeeded to a very great extent in regulating and standardizing the accounts of both gas and electric companies, exacting a penalty for delays, and has developed a very fine system of analysis and record. As yet the commission has not seen fit to enforce the rule as to a report on the output of the stations — therefore unit costs cannot be calculated ; this will doubtless be the next step, and will be of the very greatest value. Although much in the following chapters relates to the details of double-entry bookkeeping, no effort has been made to enter into a detailed treatise on the subject, as a substantial knowledge of its principles is presupposed, and no one should attempt to take up this work without such knowledge. CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER II. CUSTOMERS' LEDGERS. In the chapters on " Suggested Forms " the records have been brought up through the contract, installation, meter-read- ing, and first entry of arc-lamp service, and forms are also shown for biUing the charge to the customer. The next step is the record of this charge and shaping it for future use. It is simply impossible to devise a form of custom- ers' ledger that will satisfy all, so the writer has shown with this department several designs that are in many ways like the better class of those now in use, and especially the forms which ap- proach most nearly to those for a long time in successful use by the better class of gas companies. Many companies favor a customers' ledger after the style used for so long as a business ledger, in which each person's account is kept on a page by itself ; for the benefit of these, forms Nos. 52 and 53 have been selected. The former is for a lighting ledger on a contract basis and the latter on a meter basis of charge. In Form No. 52 the name and address are put at the top of the page, followed by smaller headings for such detail of the contract as has been found desirable to keep in sight. The contract number, date it expires ; a concise statement of the equipment connected, giving the number of arc-lamps, the num- ber of each candle-power of the incandescent lamps, the number of motors and horse-power of each, the number of nights per week in which the installation is to be run, especially relating to arc-lamps and motors, and the hours of the day during which current is to be supplied, are all good data to have always before one. On the debit side of the page the date column takes the day the charge is made and should be the last day of the month rather than the first. In the next column, "Nature of Charge," any details may be written, such as the number of lamps burned daily, the number of lamps out, any charge belonging in this CUSTOMERS LEDGERS. o Q W in » o Z O u. o o o o ^- flj K o u en a S C 3 O 00 u 3 a w o u a, 2 B c u c« ^ (LI Oi ^ 3-a c ■- 6a! < » . ; rt • V rt 1 c . 3 11 0Q < •a ^ e c :4 OJ O o a ID O Z CC O u. u o Q _) 1/5 " E Oi -a « W -a u S <^ O . S H s o U H O 6 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. book, such as for lamp renewals, extra charges of any kind, and in fact any detail relating to the business transacted with the customer. The " Rate" column states the contract rate per unit for the charge, and the amount calculated at this rate for the current furnished for the period is written in one of the next three columns separated into the proper divisions of Power, Arc, Incandescent, the total amount for the month or other period being written in the column " Amount Due." By dividing the charges into separate columns it is easy to determine the amount of business transacted under each head, and this, taken in connection with the statement of expenses, will show where the gains and losses are. The credit columns are: one for the date of payment; an- other for the page of the " Cash-book " from which the payment is entered ; another for the amount of cash paid, and next to it a column for the amount of rebate or allowance made at the time of payment. It will be seen that it is necessary to add the last two columns together to balance the amount of the column on the debit side, " Amount Due " ; in practice it has been found quite desirable to keep the two items cash and rebate separate for convenience in locating errors and for a proper comparison of rebates. The Meter Customers' Ledger, Form No. 53, is the same as the above as to headings of the page, excepting the leaving out of the time of burning, this not being necessary in meter service, where the quantity of current supplied is the charge. On the debit side of the page the date column is used the same as the previous form. The " Number of Meter " should be given when that instrument is first connected as well as the number of any meter that may subsequently be used to replace it, stating the date and recording the dial-reading of both out- going and incoming meters when changed. The dial-reading of the meter is entered under its heading at each date, the " Difference " being calculated between the current and previous readings. In case the readings are direct, i.e., in units without factor or multiplier, the amount due may be cal- culated directly from the " Difference " column at the rate as shown in the " Rate " column, and be written at once into the column of " Amount Due." Should a factor or multiplier be necessary with the meter, as is often the case with the Thomson _-„ .^=-^ Lighting Register for the month of rSo - ,_i S/ani Electric Lisht and Power Compam FORM No. 54. Ct>inH*Ci HUMBEft CUSTOMER'S NAME AND ADDRESS CONDITIONS OF CONTRACT C»PtCITl, METER READiNO TOI»L AMOUNT DUE DELINQUENT LAST MONTH AMOUNT PAID RE8ATE DATE AND C. B.PAGE OELINQUENT FORWARD AMOUNTS BHOUQHT FORWARD RATE 1 2 3 4 5 6 7 8 9 10 II 12 13 14 15 16 17 18 19 20 21 22 23 24 25t26|27 28S9 30 31 ■■ UGHT BL IE CINES RED LINE < < S £ L I - , ,^^ NOTE: Convenient siie pagu 13H' w' ; 1 "\ 1 1 ii I 1 ! ii 2 1 1 1 ] |i i ; ! ' ; " t ' j i 1 ' 1 1 j ^ i i li AnmintS carried forward, - I — Ii \ \ Mors : ConveDletit ilip. ten nnmo opacee ]»..r jiagc. ' Month of MAY. Nc Number of Lamps. Amount Due. ^o^^S C. B. Page. Amount Paid. Rebate. NUMBI Lam -f 1- 1 ONT Number of Lamps. :ER. Month of FEBRUARY. Amount Due. C. B. P.\GE. Amount Paid. Rebate. Delinquent. .1 r ! I ! I Month of MAY. Ni Number of Lamps. Amount Due. C. B. Page. Amount Paid. Rebate. NUMlil Lam i ^■ I I I I * ;i 4 Month ot MARCH. ^, Month of APRIL. 5 Month of MAY. 9 ""i^Mll'" , "^t ' V\^'\ TmO.' """»■ ' l"".'»'5"«»'- NuaiiKR OF ■ Amount i( C. B. [ Amoum r.-.tp n..,v,,.,.»T Lamfs. i| Due. P»r.E. [ Pah.. Km.vTP.. Up.Li.snuINT. NUMBF-R OF AmOU.NT C. U. AmOUSI Lamps. Dun. Pace. Paid. ""*"■ ftu^-xzn. 1 1 ' i 1 1 ■ 1 i i , ; i 1 . 1 1' 1' ,1 1 1 li 1 i . 1 ^ 1 i i' 1 i 1 1 Month 'Of DECEMBER. 12 Month of NOVEMBER. 11 10 Month of OCTOBER. ;>,^ [ '^::;:^' \ •<■"'— .„.„... \ 1 Lami-s. Amoukt 1 C. B. 1, Amount DuK. 1 Pack. F Paid. Kkiiatbi ' Delinquent. Lami'^. Amount C. B. Amount Ti.„,,p n,, ,v.-,,l^v-, Pace. Pah.. ' I^^"^"- ['fLisn,„M 1 1) 1 . 1 I ^ 1 1 ■ ' 1 - 1 1 1 1 1 1 1 f ! ■; 1 ] ! 1 1 1 1 )NT ER. \)\ Month of SEPTEMBER. 9 Month of AUGUST. 8 1 Month of JULY. 7 ! Month of JUNE. 6 NUUEEK OF Amount DUK. C. B. .' Amount Hp,,.Tt I'AGE.1. Paid. Relate. 1 !i Delikquent. , Number of J Lamps. i AMOUNT I C. B. 1 AMOUNT Due. Page. \\ Paid. Rebate. DEM..UE.T. «--- Amount C. B. Due, Page. • AMOUNT Paid. Rebate. Delinijuent. 1 Number of Lamps. Amou.st Due. j C. B. Amount p„„ „ j Page. Paid. Rib-ite- DELISQCE.S-T. .1 II I ' : !' ! i 'il' 1 1 1 1 : ! 1 1 ■ 1 1 i . 1 1 1 i 1 ■ :i i 1 1 1 II ; ■ t ! ■ 1 1' 1 1 II ; ii 1 1 I 1 1 __ . 1 ll ' 1 II 1 1 1 1 1 II [1 1 ! 1 1 1 1 ! 1 '{ i i ! i ll 1 ' I 1 , 1 1 . 1 1 1 II 11 'i ' ii 1 1 1 1 i .: (1 ■ !■ : 1 i i 1 •1 II 1 1 " Y ( UNIVERSITY J 6 Month of JUNE. Rerat Amuunt Due. 1: C. B. Amount Paok. , Paid. 1 1 Rebate. Delinquent. 1 1 1 iJ 1 V 1' 1 i- 1 r 1 r-"* — ■ 1 i - I Month of OCTOBER. 10 NT < > -1-1 .p" Difference. Amount Due, C. B. Page. Amount Paid. Rebate. Delinquent. I. _ ^m -I -y-— ^^^ ^ 1 I i 1 1 1 - (1 ! 1 ■j i 1 1 i \ 1 : i 1 [1 — ' 1 " 1 : 1 1 1 i 1 Month of JUNE. 6 Rebat Amount Die. C. B. Page. Amount Paid. Rebate. Delinquent. Form No. 56. METEE CUSTOMEE'S EEGISTEE. 1 CUSTOMER'S 1 r-,-.K-T-i, Ar-r i Number of Lamps or CONTRACT. , yi^-,^^ Wired. Delinquent. Previous Reading. Month of JANUARY. Month of FEBRUARY. 1 — __ NAME. Number, da™ EXI-IRES. C. P, 10 C. P. C. P 16 20 C. P 25 C. P. 32 Rate per HOUR. Meter Number. Paotoi. From Old Book. Mktkr KSADING. D,„B...„,| A„o™t C. B. Pack. AMOUNT Paid. Rbbate. 1. ; ' Amounts brought forward, : 1 ! ■ I ■ 1 I 1 1 1 ' ! 1 1 1 ! : Amounli carried forward, 1 CoDieuleol iltr. Uo bame (jiifas la * pig? ^h^ ^ <^ OF THK ^'l^y.^ UNIVERSITY customers' ledgers. by far the most convenient book to use of any the writer has ever examined. Form No. 56 is the Customers' Register for Meter Customers ; it has the monthly columns so arranged as to permit of meter- readings and calculations, and in addition includes, in the con- tract space, columns for the differeitt sizes of incandescent lamps connected, so that the exact number of lamps connected may be calculated at any time. The "Rate per Hour" means per watt-hour, per ampere-hour, or any like unit that is used. Columns for the meter number and factor or multiplier are also supplied. This book is subject to the same routine and con- venience as the Contract Customers' Register, and Hke it is good for a year for each customer. The credit columns are just like those in the previous books, and will require no explana- tion. In using this book the last meter-reading from the pre- vious book is always entered in the column for that purpose ; this reading is then subtracted from the reading for the next month to give the difference, which is entered in the column to the right of the regular reading column. This month's reading is used in a like manner in connection with the next month's work. The " Delinquent " column at the left is for over-due accounts from the last book, and when the next month's accounts are m.ade up this delinquent amount must be carried forward. The five horizontal rulings for each name are for use in case bills are rendered weekly, as mentioned in connection with Form No. 54. )NT JR. CUSTOMERS LEDGERS. by far the most convenient book to use of any the writer has ever examined. Form No. 56 is the Customers' Register for Meter Customers ; it has the monthly columns so arranged as to permit of meter- readings and calculations, and in addition includes, in the con- tract space, columns for the different sizes of incandescent lamps connected, so that the exact number of lamps connected may be calculated at any time. The "Rate per Hour" means per watt-hour, per ampere-hour, or any like unit that is used. Columns for the meter number and factor or multiplier are also supplied. This book is subject to the same routine and con- venience as the Contract Customers' Register, and like it is good for a year for each customer. The credit columns are just like those in the previous books, and will require no explana- tion. In using this book the last meter-reading from the pre- vious book is always entered in the column for that purpose ; this reading is then subtracted from the reading for the next month to give the difference, which is entered in the column to the right of the regular reading column. This month's reading is used in a like manner in connection with the next month's work. The " Delinquent " column at the left is for over-due accounts from the last book, and when the next month's accounts are m^ade up this delinquent amount must be carried forward. The five horizontal rulings for each name are for use in case bills are rendered weekly, as mentioned in connection with Form No. 54. 10 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER III. OBJECTS OF ACCOUNTING AND CLASSIFICATION. Before entering into a description of the general books it will be necessary to pay a little attention to the object of ac- counts and their proper analysis and classification. The object of accounting may be briefly stated as follows, viz. : first, to determine and record the amount of the capital investment and the property in which it is invested. Capital is ordinarily advanced either in the shape of cash paid directly into the business, or property representing a stated value is turned over to the officers of the firm. In the first case it is necessary to credit the person or persons who pay in cash with the amount paid by them, and then to make a record of what it is paid out for : some cash capital will necessarily go to the operation of the business, while the remainder will be invested in the plant and commodity for which the business is organized. While record is made of each item for which the capital is ex- pended, it is not necessary to keep an open account for each item, as such would be too cumbersome; it is therefore usual to start a few general accounts against which items of expenditure of a similar nature are charged. The nature and number of these separate accounts are always to be determined by the par- ties in interest, but in order to make comparisons between dif- ferent houses it is necessary that some standard of classification be adopted. Where a business is conducted by a corporation or stock company the stock may be considered an artificial per- son who pays in the money or property for investment. The second object of accounting is to show the amount ex- pended in operating and carrying on the business, to whom it has been paid, and for what paid. This account of operating expense is divided usually into several heads, in order to show in some detail the object for which the money has been expended, or it may with perfect propriety be charged all under one head. The record of to whom the expenditure for operation is made is not necessarily entered on the general books, the items and OBJECTS OF ACCOUNTING AND CLASSIFICATION. II names appearing only on vouchers of those who furnish the material or labor ; many houses prefer to keep the complete record on the general books, and the items and names are there- fore entered in them. Third, the accounts must show the amount of income re- ceived from the business operations ; from whom it is derived, and for what it is received. The old style of bookkeeping, in which all income was cred- ited to " Merchandise," is now not enough in detail to satisfy most business men, as there are very few kinds of business in which the income is not derived from several sources, and it is quite advisable to show the income from each source separately ; therefore separate accounts are opened for each, and income from each source is credited to its especial account. The exact record of from whom the income is derived, while kept in detail in the books of first entry, such as journal, cus- tomers' ledger, and cash-book, seldom appears as accounts on the general ledger, but is all lumped under one head, either " Cus- tomers' Accounts " or " Sales " as may best suit the particular business. Fourth, when the business has been in operation for a certain period, say a year, it is advisable to learn how it is resulting ; therefore the total income is determined by adding together the amounts derived from the different sources, and the sum is cred- ited to a new account called Profit and Loss. The amount paid out on the different accounts for operation is charged to the same account, all the other accounts being closed up at the same time, ready for a new and fresh start. An inventory must be taken of the property on hand to determine if there is more or less in value than that on hand at starting. The difference in value, if any, is really added to or subtracted from the profit or loss due to operation, as may be found, although the method of doing tliis is not exactly as here stated. The balance of Profit and Loss then shows the amount of gain or loss due to the operation of the business, and it is necessary to make some disposition of it. If a gain is found and it is thought proper, and there is sufficient cash to do so, it can be divided among the owners, — if a stock company, a dividend may be declared, or the balance may be carried to surplus account, thus increasing the value of the investment, or it may be left as undivided profits. If a loss, and not too heavy, it is usually left until the next year, when 12 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. the balance may be reversed and a profit shown, which can then be disposed of as above. If the loss is heavy, so as to badly impair the capital, action must be taken in the matter, and such disposal of the property be made as will best suit all interests. Such in brief are the principal objects of accounting, and in order to facilitate this and to show the progress of the various parts of the business it is quite necessary that a proper analysis and classification be made. Such a classification should show for what the capital advanced has been spent, especially on the part of plant, machinery, and other equipment. On account of cost of operation, all the principal items for which expenditure is made should be placed under special heads : sometimes very few accounts are needed, and again it is best to provide a large number of them, according to how much detail of the business is cared for by the proprietors or ofificers. The accounts for the income of the business are nearly, always less in number than those of operation, but should be enough to show the amount received from each of the principal departments. Much loss is often entailed through not knowing that one department is running behind. Besides the accounts called for by these three heads of investment, operating expense, and income, there are necessary many others that are simply means of keeping accurate record of the details of the business. The first and simplest classification used in the past for Cen- tral Electrical Stations, and the one which is to quite a consider- able extent still used, is to charge all payments for machinery, buildings, and plant, and any extension or betterment of the same, to one account, known generally as " Construction." Expenditures for operation are in this classification charged to " Expense," which is sometimes divided into Carbon, Fuel, Oil and Waste, Labor, and Expense. Some larger stations have carried the classification farther yet and have included " Repairs' under a separate heading, sometimes dividing it into Steam, Electrical, and Line Repairs. After the examination and comparison of a great number of systems of classification, the following is submitted as embody- ing the best features of all. While this classification differs but little from that of the Massachusetts Gas and Electric Light Commission, it must be said that it was developed indepen- dently before the writer had seen those schedules. The classification will be treated under the following heads, OBJECTS OF ACCOUNTING AND CLASSIFICATION. 13 viz. : Operating Expense ; Income from Operation ; Profit and Lossaccounts; Property accounts, Resources; Liability ac- counts. These will be subdivided and developed, each account being explained and the matter that is properly chargeable to it designated ; the whole being followed by charts showing the arrangement of the accounts under three different classes of schedules, so that one may be chosen fitting best to the station in hand ; they will be known as schedules A, B, C 14 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER IV. OPERATING EXPENSE. This department of accounts must include every charge for conducting the business and for keeping all apparatus and plant in running order. It is quite naturally divided into the three heads, viz., Manufacturmg, Distribution, and General Expense, MANUFACTURING. This account is chargeable with all disbursements on account of operating and maintaining the plant and machinery inside the station and used for production of the current ready for distribu- tion at the switchboards. It includes all repairs to and labor on any part of the apparatus in the station, from the prime mover, such as water-wheels, steam-engines, and boilers, through the shafting, belting, dynamos, and attachments, up to and including the switchboard sand all their attachments, — in fact every ex- penditure made for getting the current' ready in the station and delivering it to the lines ready for distribution. A convenient subdivision of the account is as follows : 1. Repairs to motive power. 2. Repairs to electrical apparatus. 3. Labor (on manufacture). 4. Fuel. 5. Water (for boilers, or rent of water-wheels or use of water). 6. Oil and waste. 7. Sundries (for manufacture). I. Repairs to Motive Power. — Chargeable with repairs to steam-boilers, flues, piping, engines, heaters, pumps, and all other steam appurtenances ; repairs to water-wheels, gears, shaft- ing, bearings, pulleys, and belting, up to the dynamo pulley. Repairs of any kind to the motive power or any part of it between the boilers or flume and the dynamo pulley are to be charged in this account. The first round of belting is chargeable to Construction and Plant accounts, and any renewals that are distinctly such must OPERATING EXPENSES. 15 be charged to " Sundries" (manufacture), while repairs on the same are charged here. The same may be said of packing for engines and pumps. This whole account is often kept in much greater detail, and where the office force is sufficient it is advisable to divide it as follows : Repairs to Boilers ; Repairs to Engines ; Repairs to Water-wheels ; Repairs to Shafting and Belting. 2. Repairs to Electrical Apparatus. — Chargeable with re- pairs to dynamos and all their appurtenances, as pulleys, arma- tures, connections, regulators (not rheostats), controllers, and switches ; repairs to connections and conductors from dynamos to switchboards — switchboards and all attachments, such as con- nection-bars, switches, potential-indicators, current-indicators, rheostats, automatic and fuse cut-outs, lightning-arresters, and in fact all apparatus used on and about the board. In full, this account must be charged with all repairs to any electrical apparatus inside the station buildings and used in the manufacture and preparation of current ready for distribution. 3. Labor (on manufacture). — Chargeable with wages of gateman, watchman, or other employe on water-power ; firemen and coal-passers ; engineers and oilers for steam-engines ; en- gineers, oilers, and tenders for dynamos; switchboard-men; helpers and watchmen about the station ; the portion of electri- cian's time that is devoted to work in the station ; one-half the salary of the general superintendent. In order that the books may at all times show the amount due to the employes as well as the total indebtedness of the company, it is necessary to use another account called " Wages Payable " (No. 6"]), to which the total amount of pay-rolls of all departments is credited when the pay-rolls are made out, the amount for each department being at the same time charged to the proper account. When payment is made on account of these pay-rolls, the amount is charged to " Wages Payable," and the balance at all times shows what remains unpaid. Form No. 59 is used for all labor accounts. 4. Fuel. — Chargeable with cost of all coal, wood, oil, or gas used as fuel for motive power, including with the original cost at dock or yard all charges for housing, unloading, carting, trim- ming, and any other charges that may be paid. Cost of fuel should be the actual cost in the bin. 5. Water (for boilers, for water-wheels, etc.). — Chargeable l6 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. with the cost of all water taxes for supplies for the motive power. For supply for boilers, if taken from the city mains, the amount charged belongs in this account ; for water-wheels, the rent or tax for water rights, not properly belonging to real estate. Water for condensers is usually taken from some nearby natural supply, as so much is used that the cost would be prohibitive if taken from city mains. Artificial ponds with artificial methods of cooling are now coming into use for condensing water. 6. Oil and Waste. — Chargeable with all oils, grease, and other lubricants ; waste, rags, wiping-towels, etc., used for clean- ing the machinery. To the original cost of these must be added the express, freight, and cartage, barrels or other packing charges. or any other charges for delivery of the same. 7. Sundries (for manufacture). — Chargeable with any items that do not belong specifically to any of the above divisions of the Manufacturing Department. Some of them are : packing for piping, engines, and pumps, such as piston, piston-rod, and valve packing; brushes for dynamos; new belting to replace old, — in fact any supplies that are renczvals and not repairs. DISTRIBUTION. This account is chargeable with all disbursements on account of distributing the electrical current from the station to the cus- tomer ; for the maintenance of the lines, apparatus of all kinds outside the station, labor caring for them, and in fact any ex- penditure for the work or operation outside the station, from the switchboards, through the lines, to the installations in the streets or in buildings of any kind. The subdivision recommended for this is as follows : 8. Maintenance of pole-lines. 9. Maintenance of installations. 10. Maintenance of conduits and cables. 11. Maintenance of lamps, motors, and transformers. 12. Labor (on distribution). 13. Carbons. 14. Arc-globes. 15. Incandescent- lamp renewals. 16. Sundries (on distribution). 8. Maintenance of Pole-lines. — Chargeable with repairs to the overhead lines, renewals, and maintaining the same — such as poles, wire, taps from the lines to transformers, arc-lamps, and OPERATING EXPENSES. " X'J to house circuits of any kind ; including repairs to hoods and hanger-boards of arc-lamps; fuses, junction-boxes, primary switches, arc-circuit switches (outside), lightning-arresters (both inside and outside the station), and in fact all attachments and appurtenances of pole or overhead lines. This account ends at the main switch in the building of the customer. 9. Maintenance of Installations. — Chargeable with the cost of repairs to any and all installations, including the wiring, ap- paratus, and connections from the line or main switch to the lamps, or any other device for using the current ; repairs to wir- ing, to fixtures, or to any other attachments in the building or connected with the circuit inside the building; rehanging arc- lamps ; changing the location of incandescent lamps ; replacing cut-outs, fuses, moulding, or any other matter pertaining to the inside installations, or arc-lamps for city use, or in fact repairs to and maintaining of any and all installations for using electric current, when not chargeable directly to the customer. There seems to be no good reason for the free installation of incandescent lamps, any more than that a gas company should pipe a house or building free of charge. Such free wiring was necessary to a great extent during the early days of the busi- ness, owing to lack of confidence on the part of the customer; but it is in no case necessary now, and it is fast passing out of the hands of the central station company, and into those of contracting companies formed for the purpose of wiring and construction, and will soon be on the same footing as plumbing, steam and gas fitting. 10. Maintenance of Conduits and Cables. — Chargeable with repairs to and maintenance of a system of underground con- duits or pipes for holding cables, including all main, distributing, and subsidiary ducts ; repairs to cables themselves when not laid in underground conduits; repairs to cables and all under- ground conductors, including all main cables, distributing-cables, and taps, cables to buildings up to and including the primary switch or cut-out placed directly at the entrance to the con- sumer's premises. 11. Maintenance of Arc-lamps, Motors, and Transformers. — Chargeable with repairs to and cleaning of arc-lamps; repairs to transformers of any kind ; repairs to motors owned by the elec- tric company when not properly chargeable to the user. Arc- lamps must be kept in good repair and adjustment, or the l8 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. results will be very unsatisfactory. Some superintendents now have each trimmer bring in one lamp each day or one every other day, according to the nature of the locality and work; this lamp is cleaned, adjusted, and placed in stock, or taken out again. This method insures the cleaning of each lamp at least twice a year. Probably the most careless thing done by trim- mers is to not sufficiently clean the carbon-rod, in which case it will be found covered with spots made by the poor contact with bushings or brushes or whatever connects it with the current. Immediate discharge should follow such negligence. Motors sometimes need the commutator turned down, or new brushes ; transformers sometimes develop a contact be. tween two or more different layers, or between coils, or between core and winding. Any and all repairs of the above apparatus are chargeable here. 12. Labor (on distribution). — Chargeable with one-half the salary of general superintendent ; wages of trimmers, inspect- ors, linemen (not on construction), ground-men, and other helpers on line, meter-men and readers, insulators and plumbers on underground cables; and any part of the electrician's time that may be devoted to this department. In many cases it will be better to charge half the electrician's time here and the other half to" Manufacturing — Labor" rather than to attempt to make any more exact division. Charge here any and all wages and salaries paid for maintaining and operating the distribution of the electric current. 13. Carbons. — Chargeable with cost of carbons for use in arc- lamps : this cost must include all freight, express, and cartage; in fact all delivery charges must be added to the first cost, so that the net cost delivered in the storeroom may be known and used in all calculations. 14. Arc-globes. — Chargeable with the cost of all globes used on arc-lamps ; like the carbons, all delivery charges, charges for packing, etc., must be added to the original cost. 15- Incandescent-lamp Renewals. — Chargeable with the cost of all incandescent lamps used for replacing those burned out or destroyed in service. Should lamps be sold to customers the amount of such sales should be credited here in order to show whether there be a profit or loss. All charges for packing and delivery to the storeroom should be added to the original cost of the lamps. OPERATING EXPENSES. I9 Care must be taken that no lamps intended for new instal- lations be charged in this account : they are charged in such case either to "Construction" or to the customer, according to whether the installation is free or charged. 16. Sundries (on distribution). — Chargeable with stable-rent or horse-hire ; tools used in distribution and not charged to "Expense" ; rents for privileges on poles, on pole-lines, in under- ground conduits, and for use of cables. Any charges for items belonging in this department, but not coming under some one of the subdivisions of it, are chargeable here. GENERAL EXPENSE. This account is chargeable with all disbursements on account of operation not chargeable to either of the other two depart- ments. It is intended to include all the ofifice accounts and expenses, insurance, taxes, rent, legal expenses, as well as many outside expenses difficult to classify. It is intended to cover the disbursements on account of the executive end of the business. The subdivisions are as follows : 17. Maintenance of real estate and buildings. 18. Labor (general expense). 19. Rents, due and accrued. 20. Insurance, due and accrued. 21. Taxes, due and accrued. 22. Salaries, office and official. 23. Legal expenses. 24. Interest, ordinary. 25. Sundries (general expense). 17. Maintenance of Real Estate and Buildings. — Charge- able with the cost of all repairs to buildings and smoke-stacks, grounds, dams for water-power, penstocks, raceways, flumes, gates, tail-races, or anything belonging to the real estate and buildings. Buildings require repairs to roofs and other parts ; land is sometimes washed out by rains and has to be replaced ; dams are occasionally washed away or broken ; penstocks and flumes sometimes burst or leak ; gates to penstocks and wheels are broken. Any of these is liable to happen, and disbursements made on their account must be charged here. 20 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. 1 8. Labor (general expense). ^ — Chargeable with wages of storekeeper and helpers, watchmen, and the cost of all other labor not coming prominently under any of the previously mentioned divisions. This head does not include salaries of any of the office force; a separate account is provided for them. 19. Rents, Due and Accrued. — Chargeable with monthly amounts due for rentals of any kind (excepting telephone and water) by the company, such as the rent of land, buildings, power, poles, lines, conduits, cables, and in fact any and all rents payable. This account is seldom kept by any but the most careful corporations, but is of very great assistance in determining the indebtedness of the company in making monthly reports. The usual method is to charge the entire amount paid for rent to a rent account at the time of payment, crediting it to " Cash " or to the lessor when so paid or due. The above account is handled as follows : As the amount of rent that will become due at a certain time is a matter of contract or agreement, it is a perfectly easy matter to divide such amount into monthly parts and to charge a part to this account, " Rents, Due and Accrued," each month, at the same time crediting the same amount to " Rents Payable " (No. 68). The account then shows the necessary expenditure for rent, whether it has been paid or not, and becomes a part of the monthly report. If reports are not made monthly or at any time excepting yearly the account is scarcely necessary, but a separate item will have to be made of rents due for the annual report. 20. Insurance, Due and Accrued. — Chargeable with monthly amounts due for insurance of any and all kinds on buildings, plant and machinery, pole-lines, cables, installations, employes, etc. The account is handled in a similar manner to that above. The amount of insurance premiums is divided into monthly instalments or parts, and a part is charged to this account and credited to " Insurance Advanced " (No. 60) each month, and shows how much is expended on insurance. 21. Taxes, Due and Accrued. — Chargeable with monthly amounts due for taxes of all kinds on real estate, franchise, machinery and plant, pole-lines, conduits, cables, and in fact taxes of all kinds on any and all property. Water tax, so called, OPERATING EXPENSES. 21 is not chargeable here, as it is rather an item of rent or payment for supplies and comes under the head of " Manufacturing " The account is handled in a similar manner to Nos. 19 and 20, that is, the total annual taxes are divided into monthly parts and a part charged to this account each month and at the same time credited to " Taxes Payable " (No. 69). The balance of this account shows at the end of the month the actual necessary expenditure for taxes, whether paid or not. 22. Salaries, Office and Ofificial. — Chargeable with all ofifice salaries, including general officers, directors, managers, cashiers, accountants, clerks, canvassers, collectors, and in fact any salaries paid for the office end of the business. The Pay-roll given in Form No. 59 is made up for labor only and must not be used for office salaries, a new one being necessary for that purpose : it can be made on a regular voucher, or separate vouchers for each office employe can be made out on Form No. 64, as may be desired by the officials. 23. Legal Expense. — Chargeable with all attorneys' fees connected with any litigation by the company, including the retainer and salary of any permanent attorney, fees paid to attorneys for collecting accounts, and in fact any expenses of a legal nature. 24. Interest, Ordinary. — Chargeable with interest paid for the use of money for the current or ordinary business of the company, and may be credited with any interest that is collected for loans or deposits. Payments on this account must be kept carefully separate from any payments for interest on bonds, mortgages, or any other form of security issued by the company. 25. Sundries (general expense). — Chargeable with all ofifice expenses, such as books, stationery, fuel and lights, telegrams, telephone rental, travelling expenses, and any and all expense incurred in running the office. This account is also chargeable with any unusual expenditure that cannot be classified elsewhere under " Operating Expense." The above twenty-five subdivisions cover every item of operating expense and are thought to be sufficient in detail to show the workings of the plant. We now come to a department of the business which is the converse of " Operating Expense," viz.. Income from Operation, which will be fully treated in Chapter V. 22 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER V. INCOME FROM OPERATION. This account must include every item of income derived from the operation of the plant itself, but must be kept clear of income from any other source ; such other items will be treated of in a separate account called " Miscellaneous Income." It is desirable to know the amount of income derived from each department of the business, and the following subdivisions are considered to cover all items necessary for a complete knowl- edge of the same. 'tD^ 26. Arc-lighting, street. 27. Arc-lighting, commercial. 28. Incandescent lighting, street. 29. Incandescent lighting, commercial. 30. Incandescent lighting, residence. 31. Power, stationary motors. 32. Power for street railways. 33. Rent of motors. 34. Rent of meters. As all accounts of income from operation are handled in a similar manner, one explanation will do for all, and it will be only necessary to mention the items classified under each head. The use of the income accounts is as follows : when the customers' accounts are made up on the customers' ledgers at the end of the month, the amount of income due from each de- partment or division of service is credited to the proper depart- ment account in the abstract book of " Income from Operation," at the same time being charged to another account called " Cus- tomers " (No. 53), which is explained further on. The footing of each of these income accounts then shows at any time the total gross earnings from the operation of those departments for the period covered. In using customers' ledgers forms Nos. 52 and 53 it is necessary to draw off onto a separate list the amount of each customer's INCOME FROM OPERATION. 23 account in order to get the total income and trial balance; and as it is a tedious job it is seldom done, and the itemized income is not accurately known. In using forms Nos. 54, 55, and 56, the footing of the column "Amount Due" shows at once the income from operation ; and where the accounts are properly separated under the divisions as named above, the footing of each division can be posted at once to the credit of its account on the ledger, and charged to " Cus- tomers." Separate books should usually be used for meter and con- tract customers, unless a ruling is made so that both accounts can be separated on each page. It will be noticed also, as pre- viously mentioned, that the footing of the customers' amounts due also furnishes the trial balance. 26. Arc-lighting, Street. — To be credited with income from the rental of arc-lamps or current furnished to the city or munic- ipal corporation, including lights used in public streets, alleys, and public parks. The amount of space to be devoted to this account in the customers' ledger will depend somewhat on how the corporation authorities wish the bills made out : in some cities the lighting of each street has to be billed separately, while in others a lump bill for all lights burned during the month is all that is required. 27. Arc-lighting, Commercial. — To be credited with income from rental of arc-lamps to business houses, factories, etc. There are so very few arc-lamps used for lighting residences that it is not worth while opening an account for them, but they will be entered in this account. It is always a question whether in- candescent lighting on arc circuits should be credited to this account or to incandescent-lighting accounts: the latter is much preferred by the writer. 28. Incandescent Lighting, Street. — To be credited with income from rental of incandescent lamps or current furnished for lighting the public streets, alleys, and parks of a city or mu- nicipal corporation. 29. Incandescent Lighting, Commercial. — To be credited with income from rental of incandescent lamps or current fur- nished to business houses, factories, shops, etc., but not to in- clude private-residence lighting. 30. Incandescent Lighting, Residence. — To be credited with income from incandescent lamps rented to, or current 24 CENTRAI- STATION BOOKKEEPING AND SUGGESTED FORMS. furnished for lighting, private residences. In many stations this item is so small at the present time that it is scarcely worth while keeping the account separate, unless it is desired to watch its growth. 31. Power, Stationary Motors. — To be credited with in- come from current furnished for running stationary electric motors for power purposes, in shops, stores, factories, etc. It does not include the rental of the motors themselves, as they are most generally owned by the parties using them ; should there be such rentals they are cared for in another account (No. 33). 32. Power for Street Railways. — To be credited with income from current furnished for street-railway motors. This is sometimes furnished by the kilowatt-hour, sometimes by the electrical horse-power hour, both being measured at the switch- board, or by the car per day or car-mile run, as may be agreed on by the parties interested. 33. Rent of Motors. — To be credited with income received from the rental of motors for stationary-power purposes in shops, stores, factories, etc. When the electric-power service was first started it was s® difficult to sell a motor that the method of renting them was developed ; the earlier companies in the business also thought to hold the electric power to themselves by not disposing of the motors ; but it did not work well, and nearly all modern stations furnish current only and allow the customer to buy his motor where he chooses. 34. Rent of Meters. — To be credited with income received from the rent of meters for measuring the amount of current furnished. With gas companies this is a common thing, as often the amount received from the lighting will scarcely pay the interest on the cost of the meter. It has seldom been done in electric lighting. The principal accounts of operation are now finished, but there remain three other accounts which have a direct bearing on the operating accounts, and they are described below. 35. Rebate Account. — Chargeable with all rebate or allow- ance on customers' bills. The total should be credited at the end of the month to " Customers " (No. 53), and it must be kept entirely clear of any credit discounts on bills paid for supplies: when a bill for supplies is discounted the amount of such discount should be deducted from the face of the invoice be- INCOME FROM OPERATION. 25 fore auditing, or be credited to a " Discount Account " opened for the purpose, this new account being closed into " Profit and Loss " at the closing of the books ; or the amount of discount may be credited directly to " Profit and Loss " when made. When the books are closed the total of this " Rebate " account is charged into " Income from Operation " and the account closed. 36. Miscellaneous Income. — To be credited with any in- come from sources outside of operation. It is a small account, as Central Electrical Stations seldom have income from any- thing but operation. Income from the sale of old material must be credited directly to the account from which it is taken, thus reducing the total cost of that department. Income re- ceived from sale of ««?zf material comes under the head of " Shop Account " (No. 37). 37. Shop Account. — Chargeable with the storeroom cost of all material sold for installations or other work, and the cost of labor connected with the installation of the same ; to be credited with the amounts received or charged for installations or sales of material. This account is especially designed to show whether there is a profit or a loss in making installations of lamps and other apparatus. It is a general thing to charge a stated amount per lamp for the different styles of installation, such as for cleat work, moulding work, concealed work. The storekeeper must make out a bill of material furnished, deduct- ing any that may be returned when the job is completed ; to the prices paid for the material must be added all charges for delivery, so that the cost in the storeroom will be the total cost. Against this is credited the amount of the bill to be charged to the customer, or in case it is goods or material sold, only, the amount paid for such. The balance of the account at the clos- ing of the books shows whether there has been a profit or a loss from the transaction, and is closed into ** Profit and Loss." 26 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER VI. PROFIT AND LOSS. Having now worked out the scheme of accounts for ex- penses and income of the operating department, we come to the point of determining whether the business has been con- ducted at a gain or loss, and how to dispose of either the one or the other. For this purpose an account is opened called — 38. Profit and Loss. — According to the writer's notion, this account should show only the profit or loss from operation, and should therefore only be credited with the income from operation, and from " Shop Account " if that account shows a profit, and should be charged with the expenses of operation, the loss on " Shop Account " if such is shown, and the balance of " Suspense Account " (No. 54), which is made up of doubtful customers' accounts charged off as no good. The balance of " Profit and Loss " account then shows the actual gain or loss from operating the business, and this balance is closed into " Surplus Account " (No. 72), which disposes of the entire schedule of operating accounts. Having now determined the net income from operation, there are a few items to be deducted from that amount and one to be added, the latter being " Miscellaneous Income" (No. 36), previously described, the balance being credited to *' Surplus." The accounts to be deducted from " Surplus " are " Interest, Due and Accrued, Coupon Account," " Dividends Declared," and " Depreciation on Machinery and Franchise." 39. Interest, Due and Accrued, Coupon Account. — Chargeable with the monthly amount of interest due on bonds or other security issued by the company. This account is handled in the same manner as Rents, Insurance, and Taxes, Nos. 19, 20, 21 of the " General Expense " accounts ; that is, the total annual interest on bonds is divided into monthly parts and a part charged to this account each month and at the same time credited to " Interest Payable, Coupon Account " (No. 70). ^ PROFIT AND LOSS. 27 showing at any time the amount due and accrued for the period. The balance is closed into " Surplus " (No. 72). 40. Dividends Declared. — Chargeable vith the amount of any dividends declared by the company officials ; the same amount must at the same time be credited to " Dividends Pay- able " (No. 71). As previously stated, the balance of this ac- count is closed into " Surplus " (No. 72). 41. Depreciation on Machinery and Franchise. — Charge- able with any amount of deduction from the value of plant, machinery, real estate, and franchise. This is an account heretofore given very little attention by central station companies. In an intimate acquaintance with some two hundred companies very few are recalled that have kept an account of this nature. In an old and well-established business it is considered quite proper to charge off at the end of the year an amount for depreciation in value of machinery and plant. This amount is variously estimated : generally a certain per- centage on the value of the plant at the time is taken, or a lump sum, anything that may be deemed right by the ofiBcials, is charged off. Another way is to charge off each year an amount such that at the end of a period, say ten years, the entire value of the plant will be wiped out. Any business that will not stand such a deduction is not and can never be considered on a paying basis, for it is running on altogether too close a margin. The fact that the plant may be kept in perfect repair has no bearing whatever — the repairs must be charged to " Expense." It is especially desirable that a depreciation be charged on electrical machinery, as it becomes obsolete so quickly and of no selling value whatever. In computing the operating expenses of central stations for the Census Office, a schedule of rates for depreciation was adopted which seems fair in every way; it is as follows, viz.: on buildings, dams, races, penstocks, and flume, 2^^; on motive- power plant, and electrical plant in station, 5^ ; on pole-lines and all lamps and apparatus installed outside for use, 10^ ; on conduits and cables underground, 5^. Occasionally a company pays a certain amount to the city or town for a franchise or privilege of using the streets for pole- lines or conduits. This franchise is paid for in various ways, the two most common being, first, the downright payment of a 28 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. sum of money for a term of years ; second, the yearly payment of a certain amount as a tax. When paid for by the first method it is evident that the value decreases with each year, and it is proper that each year's value should be calculated and charged off at its expiration. In some few cases the value of the non-expired portion increases faster than the decrease, but this can only be determined by a sale of the property. This paragraph applies equally well to the purchase of patent rights and of licenses of various kinds. When paid for by tax the payment comes under the head of '' Taxes Payable," and no charge is made for depreciation unless for a stated term of more than a year. The computed depreciation on plant and franchise should be charged to this account, and each amount credited to its own proper department in the "Construction" accounts. When the books are closed, " Depreciation Account " is closed into " Sur- plus " as being a deduction from " Surplus Earnings." PROPERTY ACCOUNTS. - 29 CHAPTER VII. PROPERTY ACCOUNTS. In this chapter will be described the property accounts or resources, taking up the construction and various representative accounts. Construction accounts are classified as follows : 42. Land. 43. Station and buildings. 44. Motive power. 45. Arc apparatus. 46. Incandescent apparatus. 47. Power apparatus. 48. Pole-lines. 49. Installations. 50. Conduits 51. Cables. 42. Land. — Chargeable with the cost of all land owned by the company ; water ways or privileges ; dams ; penstocks ; canals and tail-races. The cost of betterments made to any items of property coming under this head must be added when made, unless charged to a separate account until the books are closed. 43. Station and Buildings. — Chargeable with the cost of buildings of any nature belonging to the company, including smoke-stacks or chimneys, also flume for water-power. The cost of betterments to buildings or flume during the year may be charged up at the end of the year, or when completed, as desired. 44. Motive Power. — Chargeable with the full cost of all prime moving apparatus, such as steam-boilers, engines, pip- ing, pumps, and all their appurtenances ; water-wheels ; gearing, shafting, pulleys and their attachments, and all of the first lot of belting up to the dynamo pulley ; all permanent tools per- 30 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. taining to the motive-power plant. Betterments must be charged up as in the two preceding accounts. 45. Arc Apparatus. — Chargeable with the full cost of all arc-lighting dynamos, connections, regulators, controllers, instru- ments, and switchboards pertaining to the arc-lighting system. Betterments to be added yearly. 46. Incandescent Apparatus. — Chargeable with the full cost of all incandescent-lighting dynamos, connections, regulat- ing apparatus, exciters, transformers, switchboards and appli- ances, meters for incandescent lighting (although it is well to open a special account for them) ; all apparatus pertaining to incandescent lighting. Cost of betterments to be added as made or at end of year. 47. Power Apparatus. — Chargeable with the full cost of all generators, dynamos, and exciters used to generate an electric current for power purposes, including all connections, regulators, rheostats, switchboards — for power purposes only — all, in fact, going to make up the cost of apparatus run by the company to furnish electric-power service. Cost of betterments may be added from time to time or at the end of the year as desired. 48. Pole-lines. — Chargeable with the full cost of poles, set ; all lines of overhead wires, cross-arms, pins, and braces ; all apparatus outside the station used on pole-lines, such as arc cut-out switches, junction and feeder boxes, lightning-arresters ; any connections to, but not including, arc-lamps and transform- ers. When incandescent lamps are used for street lighting, the lines and fixtures to the lamps will be included here together with the first round of lamps. 49. Installations. — Chargeable with all disbursements for cost of the installations of arc-lamps, incandescent lamps, and motors, or in fact any apparatus used by the customer but be- longing to the company. But for the fact that companies are avoiding as far as possible the free installation of incandescent lamps, it would be much better to divide this account into three, viz., " Arc Installations," " Incandescent Installations," and " Motor [or Power] Installations." The last two are going out of use fast ; therefore the " Arc Installations " would soon be the only item. Installations for arc work include only the lamp and its attachments, as the writer is much in favor of charging the cost of hanging it to *' Expense," when the customer cannot be made PROPERTY ACCOUNTS, " 3I to pay for it. Arc-lamps for commercial use are generally more or less temporary, the labor cost in putting up is mere expense, and the material used is seldom of any account after removal ; therefore it seems the better plan to charge it all to " Expense " at first. In incandescent work the installation includes all material on the customer's premises belonging to the company. 50. Conduits. — Chargeable with all expenditure for con- struction of underground conduits or subways for electrical conductors, including the cost of all subsidiary or service con- nections to houses or other buildings or to street lamp-posts. Labor, unpaving, repaving, material, etc., in fact every part of the complete system must be included up to, but not including^ any wires, cables, or conductors. The cost of franchise or right to construct the above is discussed under the head of " Fran- chise and Patents " (No. 52). 51. Cables. — Chargeable with the cost of all undergound conductors of any kind, including the cost of all subsidiary or service connections to buildings or street lamps. This word cables, while properly meaning only multiple or armored conductors, has now come to mean any wire, single or multiple, that is used underground, and is more especially applied to those conductors that are mechanically protected in some manner. The second division of property accounts, here called repre- sentative accounts, as they represent under suitable headings the different classes of resources, are classified as follows : 52. Franchise and patents. 53. Customers. 54. Suspense. 55. Store. 56. Open accounts, receivable. 57. Bills receivable. 58. Investments. 59. Sinking-fund. 60. Insurance advanced. 61. Cash. 52. Franchise and Patents. — Chargeable with all expendi- ture for the purchase of any and all franchises or privileges for a term of years, and of patent rights whether perpetual or for stated terms. This account is not to include either of the above 32 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. privileges when paid for annually as a tax, or by royalty as is a common method with patents. Franchises for the use of streets are nearly always voted to the central station companies free of cost, as people are glad to have the electric current ready for use. Franchises for conduits are as yet few, and the method of payment not determined, as payment of any kind for them is seldom required. The question is further discussed in " Depre- ciation " (No. 41). At the end of a year or at the closing of the books a certain amount, either percentage of the whole value or a stated amount, is credited to " Franchise " and charged to " Deprecia- tion," as stated in that account (No. 41). The balance shows the book value of the "Franchise and Patents" and is used on the " Balance-sheet." The value of franchises is difficult to estimate and sometimes increases much above any possible depreciation. 35. Customers. — Chargeable with the total monthly earnings from the individual customers' accounts, and to be credited with total monthly cash or other payments, and rebates or other allowances. The balance shows what is due from customers. This account is not always necessary, as the amount of the customers' balances is the same and can be written up as such ; the items of cash and rebate are best posted to this account in lump from the cash-book at the end of the month, after the separate items have been posted to the customers' individual accounts on the customers' ledgers. The balance due as shown by this account must agree with the total of the delinquent ac- counts on customers' ledgers. 54. Suspense. — Chargeable with the balance of any cus- tomers' accounts long overdue and of doubtful value. It is sometimes kept open at the end of the year and the balance used as an asset, but is more properly closed into " Profit and Loss " annually. 55. Store. — This account may be treated in one of two ways : either make it a regular supply department with a good bookkeeper at its head and charge all supplies of any nature to it, the storekeeper billing back to each department at the end of the month the value of supplies used by it ; or treat it merely as a storeroom where supplies are given out, the store- keeper rendering an account only for comparison and reference, PROPERTY ACCOUNTS. 33 FORM No. 57. STOREKEEPERS REPORT. Sundries. Dr. to STORE ACCOUNT. For the ending .189 .189 .Store Clerk. Manufacturing : Repairs to motive power Repairs to electrical apparatus in station Fuel Water Oil and waste Sundries for manufacturing Distribution : Maintenance of pole-lines Maintenance of installations Maintenance of conduits and cables Maintenance of arc-lamps and motors. . . Carbons Arc-globes Incandescent renewals Sundries for distribution General expense : Sundries Construction : Land Station and buildings Motive power Arc apparatus Incandescent apparatus Power apparatus Pole-lines Installations Conduits Cables , Sundry special accounts Total 34 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. [Indorse»i<;/ii.'\ o 3 O > o O o 4) « s O £? Eh ^ S a W l-H 'Si *-j c 3 O o u < V u o in 0) o bio c c "C c a •5 3 O K .= v *-* "^ o *-^ 1-. o ti u u anufa istribu eneral anstru H o 1 S c C! L. Note. — Convenient size, g' x 20' to /old to size of vouchers. 1 PROPERTY ACCOUNTS. 35 00 lO cc O < IS o u w o Q ■z < u t— < H U _) < •a J3 rt j: be a .-I o o H [A o> >! CS «> C =3 " rt o ; a« o • u : Ui • V . & : o . fc : • -o : 4-» J3 bo ; ^ : . y ' *-» •- a h : 9 o . o u ■ o — . o W • rt lank bove 03 • " • v^ : -o : ° • 4-» •a • c 4> • o > • a 4> : X H « ^ : ^ • 3 ; <«-i • a ._, ', u . V ■ to • a : . rt . S . "3 u «»• ; o Ui u a Q. a a . < <: :iJ c ■H 'a V > c o U o ■z 36 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. [/ndarsemeni.] Register Folio Voucher No. C.-B. Folio ... Date paid In favor of .1S9. Chargeable to 10. II. 12. 13- 14. 15- 16. 17- 18. 19. 22. 23. 25' Manufacturing. Repairs to motive power Repairs to electrical apparatus in station Labor Fuel Water Oil and waste Sundries Distribution. Maintenance of pole-lines Maintenance of installations... Maintenance of subway Maintenance of arc-lamps and motors Labor Carbons Globes Incandescent renewals Sundries General Expense. Maintenance of station and buildings Labor .. Rents due, and accrued Insurance, due and accrued. . . Taxes, due and accrued Salaries, office and official Legal expense Interest on loans Sundries Amount forward. Amount brought forward. . Construction. 42. Land 43. Station and buildings. .. 44. Motive power 45. Arc apparatus 46. Incandescent apparatus 47. Power apparatus 48. Pole-lines 49. Installations 50. Conduits 51. Cables Sundry Accounts. Total of this voucher. 4 Distribution approved. PROPER lY ACCOUNTS. 37 < 00 m 6 z :e cc O hn u z <; : at o • u J= OS w : 43 ^ • u o ■ O Oh ; (A 11 Q U .J < ■ >• c .J < "■ H H c« CL. X C U o bjO u »— 1 O u ai u t— I .0 4-1 oi (A H ' ti U 1) Cd ••" Ci3 be c ■ S Ui o z o < n c ; ri B ' o U o (X "□ c n) c n n J3 •a > V c 3 o > o X> B a a a :s a V > c o U u 1- o ^5 o H bs rt c c o o o. a 38 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. [Indorsetiient, Register Folio Voucher No C.-B. Folio ... Date paid 189 . In favor of Chargeable to 1 Manufacturing. Distribution. General Expense. Construction. Sundry Accounts. Total of this voucher. PROPERTY ACCOUNTS. 39 the distributing of items on the original invoices being made in the accounting department, written on the back of the voucher cover (Nos. 58 and 58A), and entered directly in the books from that distribution. The first method is far more accurate where monthly ac- counts are required, and uses less books, as only " Store," " Open Accounts, Payable," and " Audited Voucher " columns are used for invoices, and but one item of distribution is given at the end of the month, that being taken from the " Storekeeper's Report " (No. 57) as rendered. The abstract of operating expenses is kept by the book- keeper at the head of the store department, and he makes out a regular bill at the end of the month, giving the footings of the columns in his abstract book as the amount expended for Opera- tion and Construction, the total being credited to " Store Ac- count." Invoices are entered on voucher covers, either one of Nos. 58 and 58A, the whole amount being charged directly to "Store." The balance of this account at the end of the month shows the amount in value of the supplies on hand. It is not to be expected that an inventory of the supplies and material on hand will agree exactly with the balance of " Store Account "; it will almost always be found that the balance of the account as shown on the books will be more than the amount of inventory, owing mostly to not charging enough and failure to account for many small items, also to loss by breakage and loss of many small pieces. Any discrepancy of this sort can be charged off pro rata to the different operating-expense accounts. The second method, the one most largely used, is for the storekeeper merely to take in and deal out supplies necessary to the business; the distribution of items among the different accounts being made from the invoices themselves, after receipt of the goods is acknowledged by the storekeeper and approved by the proper official. The storekeeper makes a report of the amount of different materials used during the month, and from this a report of operating expense of more or less accuracy is made. This method requires somewhat more bookkeeping, is not so accurate for monthly reports, and does not show the amount of material and supplies in stock. 40 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. It is not at all necessary to employ a special man for store- keeper in small stations, as the bookkeeper or clerk can perform that ofifice, or the dynamo-man can be empowered to give out supplies, or even the man in charge can take that work on his hands. It is positively necessary that supplies should not be left open and free for any one to take such as he pleases. 56. Open Accounts Receivable. — These are running ac- counts with certain debtors who may be doing business with the company constantly and do not settle very often. Outsiders may buy supplies or any other commodity not connected with the operating department. Customers for lighting or power are in no case to be entered under this head. 57. Bills Receivable. — Chargeable with the face value of any notes or paper given the company in payment of accounts in lieu of cash. To be credited with the amount of cash received at its ma- turity and with any discount that may be made if paid before that time. f his account is the common name for notes or other obliga- tions for payment received by the company in place of cash, and does not differ in any way from the same account under the same name in any other business. 58. Investments. — Chargeable with the value of any stocks, bonds, or other securities or property owned by the company as an investment of surplus funds. As yet there are not many central station companies in position to use this account. 59. Sinking-fund. — Chargeable with the amount set aside by the officials to provide for the payment of bonds or other obligations maturing at some future date. It is usually paid to a board of trustees appointed for the purpose by the directors. The money so placed is treated as an asset and is, like any other investment, usually at interest. 60. Insurance Advanced. — Chargeable with the amount of insurance premium paid in advance for any kind of insurance on the company's property or employes. As insurance premiums are nearly always payable in advance and seldom fully expired at the end of the year or closing of the books, the balance is a valid asset and is placed among the resources on the balance-sheet. In No. 20, " Insurance, Due and Accrued," is shown how to dispose of the amount of premium in monthly instalments; PROPERTY ACCOUNTS. 41 the amount due for each month being credited to this account and charged to " Insurance, Due and Accrued." The balance of this account shows the amount of unexpired insurance. 61. Cash. — Chargeable with the amount of all cash receipts, and to be credited with the amount of all cash payments ; the totals for this purpose being taken from the footings of the cash-book at the end of the month. The balance shows the amount of cash on hand at the time. 42 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER VIII. LIABILITY ACCOUNTS. This chapter treats of the liability accounts, which are classi- fied and described under the following heads, viz.: 62. Capital stock, issued. 63. Bonds, mortgage account. 64. Audited vouchers payable. 65. Open accounts payable. 66. Bills payable. 6y. Wages payable. 68. Rents payable. 69. Taxes payable. 70. Interest, coupon account, payable. 71. Dividends payable. 72. Surplus. 62. Capital Stock, Issued. — To be credited with the par value of all company shares, if a stock company so-called ; or with the total amount of cash or value of other material con- tributed as capital investment, if a private company or partner- ship. The capital stock of electrical station companies is issued for cash, for franchise or rights of way, for patent rights, for valuable property turned over, and quite often for promotion of the company. When issued for cash, cash account is debited with the amount received, the same amount being credited to this ac- count. If the sale is at less than par value the balance is cred- ited here also and charged to Promotion or some other similar account. If sold above par the premium above the par value is to be credited to "Surplus" (No. 72), or to a "Premium on Stock Account " opened for the purpose and which is closed into " Surplus" at the end of the year. Shares issued for franchise, rights of way, patents, etc., must be charged to those accounts.' LIABILITY ACCOUNTS. 43 There are various methods of disposing of shares issued for promotion, but the better way is to charge them to an account of that name, or they can be charged to Franchise or Rights of Way. 63. Bonds, Mortgage Account. — To be credited with the par value of all bonds issued by the company, firm, or person. Bonds or similar obligations are issued for enlargement of plant, payment of debt, or to secure funds for any purpose what- ever. They are protected by mortgage on the plant or other property. If bonds are sold for cash at par the amount is charged in " Cash " and credited in this account. If sold for less than par the difference may be charged to an account opened for the purpose, or may be charged directly to the debit of "Surplus." If sold at a premium the premium may be credited to an account opened for it, or to " Surplus." If issued for property the total value of the property must be charged to the Construction accounts to which it belongs, being distributed under the different heads. When issued for franchises, rights of way, patents, or promo- tion, the value is to be charged to the account for which issued. 64. Audited Vouchers Payable. — To be credited with the amounts of such invoices as have been approved and audited. Invoices of supplies or materials when received are referred to the proper clerks for checking, for proper order, for quantity, for prices, for extensions, and, if not charged in lump to " Store," for proper distribution of accounts. They are then attached to a voucher cover. Form No. 58 or 58A, the chief items being entered on the inside face of the cover, and the distribution made on the outside. The voucher is then approved by the proper officials and is ready for entry on the books. If the " Store " method of accounting is used the total is charged to " Store " and credited to this account, " Audited Vouchers," unless the makers of the invoice have an open ac- count with the company, in which case the amount is credited to their account. If the " Store " method is not used the total amount of the voucher is credited here as before, and the items as distributed are charged to the different departments, and the voucher is then used for entering the amounts coming under each subhead in the divisions of each department on the " Abstract Book." 44 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. The total of " Audited Vouchers " together with the total of "Open Accounts" really makes up the floating debt of the concern.* 65. Open Accounts Payable are the open creditors' accounts, which are to be credited with the amount of any audited vouchers the makers of which are doing a continuous business with the company and do not care to settle for each invoice. The name is perhaps misleading, as instead of being one account of this name there are numerous accounts, the footing of all of which might be under this head. 66. Bills Payable. — To be credited with the face value of any notes, acceptances, or other obligation, excepting bonds, issued for funds. It is charged with the amount of cash paid at maturity or when discounted. If discounted, the amount of discount must be charged here and credited to a discount ac- count or directly to " Surplus " as may be considered best. The account in no way differs from the same carried in any other business. ^"J. Wages Payable. — To be credited with the amount of pay-rolls as charged by item to the different departments. It is chargeable with the amounts paid either in cash or by other means. The balance shows what remains unpaid for labor. For instance, a pay-roll may be made up for the month, tak- ing in the last day : it may not be payable until, say, the loth of the succeeding month. The amount of the pay-roll is entered when it is made up in the accounts " Wages Payable " and " Labor " for the different departments. The former shows a balance, when the monthly report is completed, of wages unpaid, and is a liability. 68. Rents Payable. — To be credited with the total amount of rentals due and accrued by the company for the rental of any part of the plant or business. It is chargeable with the amount of cash or other payment, the balance showing the amount payable, but perhaps not due, for rents. 69. Taxes Payable. — To be credited with the total amount of taxes due and accrued by the company for any purpose. It is chargeable with payments made for the same, the bal- ance showing the amount payable, but perhaps not due at the * See forms Nos. 58 and 58A, pp. 35-38. LIABILITY ACCOUNTS. 45 < o u o Ok Q in O 1-1 o z ir O U 2 H U oa c>!; o ►J o b: I s a u B a a > a 3 o a a •a > '3 > J3 C be ba a « -3 «3 3 •a " c 3 01 x; V > Signature. c . 3 U O 3 < Construction and Betterments. 1 1 c g 3 *c a • 1- D c a Number of Days. Occupation. .n a 3 :2; hN « fOTTlOVO CN.O0 OO w !!; 3 a- 3- re O re 3 re K 3 o iti o It" > •0 ■a 3 < re Q. 4« H n w S- General expense Construction 5' 3 2; » 3 C P r^ : 3 1 ! n 3- P n re Q w o >o ■1 re to »S. "^ re o -1 D 5- El. p < O c o 3- re n O I i ( J LIABILITY ACCOUNTS. 47 time. If taxes are payable in advance this account will be a resource and will be known as " Taxes Advanced," and will be similar to " Insurance Advanced." 70. Interest, Coupon Account. — To be credited with the amounts of interest due and accrued on bonds issued by the company. It is chargeable with payments made on the same, and the balance shows the amount of interest payable, but per- haps not due at the time. 71. Dividends Payable. — To be credited with the amount of dividends declared by the officials at any time, and chargeable with the amount of payments made on the same. The balance shows the amount of dividends remaining unpaid. 72. Surplus. — To be credited with the balance of Profit and Loss account, income from miscellaneous sources, and any other items of gain not disposable in other accounts. It is chargeable with " Interest, Due and Accrued, Coupon Account," " Dividends Declared," and " Depreciation on Machinery, Plant, and Fran- chise," together with such other items of loss as are not dis- posed of in other accounts. The balance shows the net surplus or gain to be carried forward on the new year's account. 48 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER IX. GENERAL CLASSIFICATION. Operating Expense:' Manufacturing : 1. Repairs to Motive Power. 2. Repairs to Electrical Apparatus. 3. Labor (on manufacturing). 4. Fuel. 5. Water for boilers, water tax or rent. 6. Oil and Waste. 7. Sundries (manufacturing). Distribution : 8. Maintenance of Pole-lines. 9. Maintenance of Installations. 10. Maintenance of Conduits and Cables. 11. Maintenance of Arc-lamps, Motors, and Transformers. 12. Labor (on distribution). 13. Carbons. 14. Arc-globes. 15. Incandescent-lamp Renewals. 16. Sundries (on distribution). General Expense : 17. Maintenance of Real Estate and Buildings. 18. Labor (general expense.) 19. Rents, Due and Accrued. 20. Insurance, Due and Accrued. 21. Taxes, Due and Accrued. 22. Salaries, Office and Official. 23. Legal Expenses. 24. Interest, Ordinary. 25. Sundries (general expense). 1 GENERAL CLASSIFICATION. 49 Income from Operation: 26. Arc-lighting, Street. 27. Arc-lighting, Commercial. 28. Incandescent Lighting, Street- 29. Incandescent Lighting, Commercial Incandescent Lighting, ResidencCa Power, Stationary Motors. Power for Street Railways. Rent of Motors. Rent of Meters. 30. 31- 32. 33- 34- Profit and Loss Accounts 35. Rebate. 36. 37- 38. 39- Miscellaneous Income. Shop. Profit and Loss. Interest, Due and Accrued, Coupon Ac- count. 40. Dividends Declared. 41. Depreciation on Machinery and Franchise, Balance-sheet Accounts : Construction Accounts: 42. Land. 43. Station and Buildings. 44. Motive Power. 45. Arc Apparatus. 46. Incandescent Apparatus. 47. Power Apparatus. 48. Pole-lines. 49. Installations. 50. Conduits. 51. Cables. Representative Accounts : 52. Franchise and Patents. 53. Customers. 54. Suspense. 55. Store. 56. Open Accounts Receivable. 57. Bills Receivable. 58. Investments. 59. Sinking-fund. v 60. Insurance Advanced. 61. Cash. Resources: ^ 50 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. Liabilities: < Representative Accounts : 62. Capital Stock, Issued. 63. Bonds, Mortgage Account. 64. Audited Vouchers Payable. 65. Open Accounts Payable. 66. Bills Payable. ^J. Wages Payable. 68. Rents Payable. 69. Taxes Payable. 70. Interest, Coupon Account, Payable. 71. Dividends Payable. 72. Surplus. 5- 6. 7- 8. 9- 10. 1 1. 12. 13- 14. 15. 16. 17- 18. 19. 20. 21. 22. 23- Schedule A. Ledger Accounts. Manufacturing, including i, 2, 3, 4, 5, 6, 7. Distribution, including 8, 9, 10, 11, 12, 13, 14, 15, 16. General Expense, including 17, 18, 19, 20, 21, 22, 23, 24, 25. Income from Operation, including 26, 27, 28, 29, 30, 31, 32, 33, 34. Rebate, 35. Miscellaneous Income, 36. Shop, 37. Profit and Loss, 38. Interest, Due and Accrued, Coupon Account, 39. Dividends Declared, 40. Depreciation, 41. Construction, including 42, 43, 44, 45, 46, 47, 48, 49, 50, 51. Franchise, 52. Customers, 53. Suspense, 54. Store, 55. Open accounts with different debtors, 56. Bills Receivable, 57. Investments, 58. Sinking-fund, 59. Insurance, 60. Cash, 61. Capital Stock, 62. \ GENERAL CLASSIFICATION. 51 24. Bonds, Mortgage Account, 6t,. 25. Audited Vouchers, 64. 26. Open accounts with different creditors, 65. 27. Bills Payable, 66. 28. Wages Payable, 6y. 29. Rents Payable, 68. 30. Taxes Payable, 69. 31. Interest, Coupon Account, Payable, 70. 32. Dividends Payable, 71. 33. Surplus, ^2. Schedule B. Ledger Accounts. 1. Repairs to plant, including i, 2. 2. Labor (on manufacturing), 3. 3. Fuel, 4. 4. Oil and Waste, 6, 5. Sundries (manufacturing), including 5, 7. 6. Maintenance of Lines, Installations, Conduits and Cables, Arc-lamps, Motors, and Transformers, including 8, 9, 10, 11. 7. Labor (distribution), 12. 8. Carbons, 13. 9. Arc-globes, 14. 10. Incandescent-lamp Renewals, 15. 11. Sundries (distribution), 16. 12. Maintenance of Real Estate and Buildings, 17. 13. Labor (general expense), 18. 14. Rents, Taxes, and Insurance, Due and Accrued, including 19, 20, 21. 15. Salaries, Ofifice and Official, 22. 16. Sundries (general expense), including 23, 24, 25. 17. Arc-lighting, including 26, 2^. 18. Incandescent Lighting, including 28, 29, 30. 19. Power, including 31, 32. 20. Rent of Motors and Meters, including 33, 34. 21. Rebate, 35. 22. Miscellaneous Income, 36. 23. Shop, 37. 24. Profit and Loss, 38. 25. Interest, Due and Accrued, Coupon Account, 39. 52 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. 26. Dividends Declared, 40. 27. Depreciation, 41. 28. Real estate and buildings, including 42, 43. 29. Motive-power plant, 44. 30. Electrical plant, including 45, 46, 47. 31. Distributing system, including 48, 49, 50, 51. 32. Franchise, 52. 23. Customers, 53. 34. Suspense, 54. 35. Store, 55. 36. Open accounts with different debtors, 56. 37. Bills Receivable, 57. 38. Sinking-fund, 59. 39. Insurance Advanced, 60. 40. Cash, 61. 41. Capital Stock, Issued, 62. 42. Bonds, Mortgage Account, 63. 43. Audited Vouchers, 64. 44. Open accounts with different creditors, 65. 45. Bills Payable, 66. 46. Wages Payable, 6y. 47. Rents and Taxes Payable, including 68, 69. 48. Interest, Coupon Account, Payable, 70. 49. Dividends Payable, 71. 50. Surplus, 72. Schedule C. Ledger Accounts. 1. Manufacturing, including i, 2, 3, 4, 5, 6, 7. 2. Distribution, including 8, 9, 10, 11, 12, 13, 14, 15, 16. 3. General Expense, including 17, 18, 19, 20, 21, 22, 23, 24, 25. 4. Operating Income, including 26, 27, 28, 29, 30, 31, 32, 33, 34. 35. 5. Miscellaneous Income, including '^^6, 37. 6. Profit and Loss, 38. 7. Construction, including 42, 43, 44, 45, 46, 47, 48, 49, 50, 51. 8. Franchise, 52. 9. Customers, 53. 10. Open accounts with different debtors, 56. 1 1. Cash, 61. 12. Capital Stock, 62. GENERAL CLASSIFICATION. 53 13. Bonds, Mortgage Account, 63. 14. Audited Vouchers, 64. 15. Open accounts with different creditors, 65. 16. Bills Payable, 66. 17. Wages Payable, 6y. 18. Rents, Taxes, Insurance, Payable, including 68, 69, 70, 19. Surplus, 72. DISPOSAL OF ACCOUNTS. Charged zvith Credited with All Operating-expense accounts {1-2^). Close to debit of Profit and Loss. Cash, Audited Vouchers, Store, 'Bills Payable. All operating-income accoimts (26-34) Rebate. Close to credit of Profit and Loss. Customers. Rebate (35). Customers. Close to debit of Operating Income, or Profit and Loss. Miscella7ieous Income {2>6). Close to credit of Surplus. Cash, Open Accounts Receiv- able, Bills Receivable. Shop (37). Cash, Labor, Store. Close to credit of Profit and Loss. Customers. Profit and Loss (38). Suspense, Operating Expenses. I Income from Operation, Shop. Close to credit of Surplus. I hiterest, Due and Accrued, Coupon Account (39). Interest Payable. | Close to debit of Surplus. Dividends Declared (40). Dividends Payable. | Close to debit of Surplus. Depreciation (41). Construction accounts ('42-5 1). Franchise and Patents. Close to debit of Surplus. 54 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. Credited with Charged with All constriiction accounts (42-51). Cash, Audited Vouchers, Stock, Bonds, Bills Payable. Close to debit of Balance ac- count. Franchise and Patents (52). Cash, Audited Vouchers, Stock, Bonds. Close to debit of Balance ac- count. Customers (53). Income accounts of all custom- ers (26-34). Cash, Bills Receivable, Rebate, Suspense. Close to debit of Balance 'ac- count. Customers. Suspense (54). Close to debit of Profit and Loss or to Balance account. Store {^^). Cash, Audited Vouchers, Bills Payable. Construction, Operating Ex- pense. Close to debit of Balance ac- count. Separate open accounts receivable (56). Sundries. Cash, Bills Receivable, etc. Close to debit of Balance ac- count. Bills Receivable (57). Sundry customers' accounts, etc., notes taken for. Cash, discount, etc. Close to debit of Balance ac- count. Cash, sundry securities. Cash. Investments (58). Close to debit of Balance ac- count. Sitiking-fund (59). Close to debit of Balance ac- count. Charged with GENERAL CLASSIFICATION. Insurance Advanced (60). 55 Credited with Cash, always paid in advance. Insurance, Due and Accrued. Close to debit of Balance ac- count. Cash (61). All receipts of cash from any source. All payments of cash for any purpose. Close to debit of Balance ac- count. Capital Stock, Issued (62). Close to credit of Balance ac count. Cash, Bills Payable, Franchise, Construction, and Sundries. Bonds, Mortgage Account (63). Close to credit of Balance ac- count. Cash, Bills Payable, Franchise, Construction, Discount on Bonds. Audited Vouchers (64). Cash, Bills Payable, Sundries. Close to credit of Balance ac- count. Construction, Operating Ex- pense, Store, Sundries. Separate open accounts payable (65). Cash, Bills Payable, Sundries. Close to credit of Balance ac- count. Construction, Operating Ex- pense, Store, Sundries. Bills Payable {66). Cash, Discount account. Close to credit of Balance ac- count. Construction, Operating Ex- pense, Store, Sundries. Cash. Close to credit of Balance ac count. Wages Payable {6y). Wages or Labor, Due and Accrued. Cash. Close to credit of Balance ac count. Rents Payable (68). Rents, Due and Accrued. 56 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. Charged with Credited with Taxes Payable (69). Cash. Close to credit of Balance ac- count. Taxes, Due and Accrued. Interest Payable, Coupon Account (70). Cash. Close to credit of Balance ac- count. Interest, Due and Accrued. Dividends Payable (71). Cash. Close to credit of Balance ac- count. Dividends Declared. Surplus (72). Profit and Loss. Miscellaneous Income. Interest, Due and Accrued, Coupon Account; Dividends Declared. Close to Balance account. Schedule A is arranged for use with " Abstract Books " and contains only department headings, all details being entered in the " Abstracts." The numbers at the right indicate the num- bers of the several accounts or subdivisions that are to be included under any one heading. Schedule B has quite a number more accounts for the Ledger, but it is arranged to do away with the "Abstract Books," all entries being made directly from the Voucher Register or Journal. As above, the numbers at the right indicate the accounts to be included under each head. Schedule C is for use by smaller-sized companies or where it is not deemed necessary to go much into detail and monthly reports are not required. The number of departments and accounts has been con- densed to the lowest limit felt desirable by the writer. As care has been taken to describe each individual account and subdivision, it is not necessary to give other than the num- bers of the individual accounts that are included. % GENERAL BOOKS. 57 CHAPTER X. GENERAL BOOKS. It is probable that the smaller stations will do best by keep- ing to the old style of Ledger, Journal, and Cash-book, merely changing the names of accounts in the Ledger, and perhaps add- ing a voucher blank, either one of Nos. 58 or 58A, according to the analysis chosen. Schedule C is recommended for use by these companies. In the larger stations, such as may adopt the full analysis of schedules A or B, the old style of double entry requires an immense amount of writing, which can be very largely reduced by adopting the voucher system in full ; it will not only save time, but the results are far more accurate as repetition of entry is to a great extent avoided. The essential principle of it is that no separate accounts need be kept with individual creditors, excepting when many purchases are made during a month, or there is trading back and forth ; in which case it is more convenient to keep a special open ac- count for the creditor. All invoices, after approval for quantity, order, prices, and extension, also approval for distribution, by the proper ofificials or persons, are credited to an account called " Audited Vouch- ers," which was carefully explained under that head on page 43. This reduces the Ledger accounts and consequently the writ- ing by almost the entire number of creditors. The Ledger is the same as ever, but may be much smaller as none but representa- tive accounts are carried on it. The Cash-book is very simple, and little change is necessary. Changes are suggested as follows, viz. : an extra column on the debit side for the entry of payments by customers, and another column for rebate on customers' accounts. In connection with the collection of customers' accounts it is well to use Form No, 60A or something similar. It is made up by the collector on his return for the day, or by the cashier S8 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. O CC o C/1 O < H (/] O iz; o IX, o o m (/I J u u »— « oi a; c_ 3 U < Czl u c c O " o tU) a ■3 c > c o O I w H o < < u 3 O ban So O 3 Si 3 O O S c GENERAL BOOKS. 59 < o d z cc o u. < o u 0!! o Oh Q 2 < O -I H U Cd a z o h o u o a: H u z o K o o u a a < o H 6o CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. in the office for any moneys received during the day on account of customers. It is signed by the collector, approved by the cashier or bookkeeper for items and extensions, approved for deposit in a stated bank, and the amount must appear on the de- posit-slip and in the Bank-book, only one of these amounts being entered on a deposit-slip. Trouble between bookkeepers, cashiers, and collectors is saved by the use of this form, as each approves the paper over his own signature, and the record follows clear to the Bank- and Cash-books. Rebate is really a Journal entry, but is much handier made on the same book and at the same time as the cash payments. At the end of the month or week, as the routine of the office may be, the total of the column of payments by customers is credited to " Customers " in the General Ledger, the separate items being also posted to the credit of the several customers in the " Customers' Ledger " or " Register," rebate items also being posted at the same time. The footing of the rebate column is credited to " Customers " and charged to " Rebate." This latter entry can be made direct or through the Journal, as seems most fit. On the credit side of the Cash-book, columns are added for "Voucher Number," for " Audited Vouchers," and another for general payments. The payment of any audited voucher is entered to the credit of Cash by name, number, and amount, all items being entered in their proper columns. At the end of the month the total footing of the " Audited Vouchers " column is entered in the Ledger to the debit of that account, the balance of which then shows the amount owed sundry creditors. All payments to persons or firms having open or running ac- counts are entered in the columns for general payments and posted by item to the debit of their accounts on the Ledger. What is usually called the Journal now becomes the Voucher Register, and is the Journal spread out so as to give room for separate columns for each of the regular representative accounts, as well as facilities for introducing any other entries that may be required. A sample ruling for this book is shown in Form No. 6i ; it can be used very conveniently as a Journal, and will do for use with any one of the three schedules of accounts. When GENERAL BOOKS. 6i \ ta : H CD 3 ^- o 2 2 Q ti- ID o > CO i C 3 Store Debit. big _c 'u 3 3 s c .0 4-) 3 4-t cn Q tn c D a X 1 c .2 o 3 u 4-i t/l c o U 1 "2 c o *-* c o Oh Q c 3 o u < c u a O •-ja •a u 3 3 bD 7, « O 3 o bo a c o U a o 2^ Q 62 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. used in connection with Schedule A it is necessary to have a couple of "Abstract Books," one for "Operating Expenses" and " Construction," and another for the " Operating Income," in order to show the items of expense or income under the proper heading and in convenient form. For this purpose forms Nos. 62 and 63 are shown. In using the last three forms, the totals for the different departments are entered in the Voucher Reg- ister (Form No. 61) from the Vouchers for debits and from the Customers' Ledgers for credits, and the separate items are then entered from the same two sources under the subheads on the " Abstract Books " (forms Nos. 62 and 63). The routine is somewhat as follows : each invoice, after ap- proval by all the proper persons as to price, quantity, order, etc., is entered on and attached to a voucher blank (No. 58 or 58A, according to which schedule is chosen), and the amount is dis- tributed among the various accounts as listed on the back of the voucher. Both the voucher and attached invoice then go to the proper officials, say the general manager, auditor, or per- haps executive board, for approval and signature. This removes all responsibility from the accountant for everything but proper entry on the books as per the distribution which has been officially approved. This approved voucher is now used as a list, and each of the items is entered under its appropriate heading in the Voucher Register (No. 61), and the total amount is credited to " Audited Vouchers " or to the special open account, according to its nature. The name of the creditor is written in its proper place, and a consecutive number given the voucher by which it is known in all future transactions. The voucher with the invoice attached is then used in the usual manner for settling the account, and it is best that both be receipted at payment. Some accountants separate the two, reserving and filing the original invoice, and forwarding the voucher alone for receipt. This last method renders the audi- tor's work more difificult than when both are kept together, as the original invoice must be examined. All pay-rolls and other labor payments must be treated as invoices, a voucher made out for each, and the items distributed as for any outside account. Whenever a voucher is paid the item is entered in " Cash " by name, number, and amount, as previously stated, and the date of such payment is also set against the number of the « Form No. 62. Voucher. Number and Date. Maintenance of Station and Buildings. Labor. Ren Ac( m No. 62, ABSTEACT OF UCHRR. 1 GENERAL EXPENSE. DISTRIBUTION. W^ Nunter ni Date. MaitticnajKc RcnliDur ' Tnsuramr | Tax« Due ';| Salaries. i , „,. n i„,,„„, „„ 1 Sundries or bialion t.i... ,:,! Tl,„ „,.! a„d Office and 1 ..'t^'J ., '"rTfJ." General andBmldin,., Accrued. ,' Official., 1; "apensc. ^ Loans. i Eapenre. Repairs to Pole Lines. Repair, lo Repairs to ' fyS'lV' InslSlafions. C.'ndul... | ^IC^^l Ubor. Carbons. r.lnh^t Incandescent (..lobes, Renewals. Simdriw Distributed. 1 ; 1 I i i: 1. ii li !i ■ i 1 1 . GENERAL BOOKS. 63 voucher in a column provided for the purpose on the " Regis- ter. At the end of the month, after all vouchers have been en- tered in the " Register," the columns should all be footed and proved : the sum of all the debit footings should equal the sum of the footings of the two columns of " Open Accounts " and "Audited Vouchers." The posting of these footings to the various accounts in the Ledger, is then done, and the trial balance is the work of but a few moments. Only the footings in No. 61 are posted when that and the "Abstract Book " are used, as the "Abstract " is only used to show the items of which the main accounts are made up, and to save entering so many items on the Ledger. It will be readily understood that on the credit side of the Voucher Register only the footing of the "Audited Vouchers" column is posted as a whole, as the " Open Accounts " column is made up of separate items, each of which must be posted to its respective account. In making transfers of items from one . account to another, either by reason of a wrong entry or other- wise, it is better to have a voucher of a different color than the regular one, and the change of entry should be approved by some official before posting. Such change can then either be made by entry in the general columns of the " Register" or bv entering in the column to. which it is to be charged, as usual, and in the column from which it is to be taken in rec/ ink, as all red-ink entries may be considered deductions from columns in which they are made. If a cash payment is made on account and not in full settlement, receipt for it is taken on a simple slip like No. 64, fol- lowing, and this receipt is given the same number as the last voucher that is included in such part payment, with a letter affixed to the number, as follows : " Voucher No. 316A." Incase such partial payment is on account of an "Audited Voucher" it will probably save trouble if the account is at the same time transferred to the Ledger as an " Open Account," thus saving several small entries on the " Register." The footings of the " Customers' Registers " are entered every month in the " Abstract of Income" (Form No. 63), each ite-m under its proper heading, and the total of all only is posted in OPEKATING EXPENSE AND CONSTKUCTION. MANUFACTURING. \ Total. ;: CONSTRUCTION AND BETTERMENTS. Totai.. '^t?'^ to Electrical , , t i w,,-, , Oil and ! Sundries %^°^'-'' Appamusin L»*"' ^"''' 11 ^^""- :, Waste. '' Mfg. Operating Expense. i '■'"'■ B^HI. ' ^■'"'-^''^^^'■' ' Ap4"'- ': "SJ^i;!^' : A^:^.. ; P°'"^Lin«. :in..«ll.tio.5.! Conddes. Cbl.s. !, Construction. 1 ill 1 1 ; 1 ; 1 i 1 1 :, 1 !l { II 1 1 1 ii ■' 1 I i| I I 1 II 1! ii 1 I il 1 i 1 1 i i i 1 ! ii i 1 ! 1 [ ! ! " , J |i 1 ! 1 ^ GENERAL BOOKS. 63 voucher in a column provided for the purpose on the " Regis- ten At the end of the month, after all vouchers have been en- tered in the " Register," the columns should all be footed and proved : the sum of all the debit footings should equal the sum of the footings of the two columns of " Open Accounts " and "Audited Vouchers." The posting of these footings to the various accounts in the Ledger, is then done, and the trial balance is the work of but a few moments. Only the footings in No. 61 are posted when that and the "Abstract Book " are used, as the "Abstract " is only used to show the items of which the main accounts are made up, and to save entering so many items on the Ledger. It will be readily understood that on the credit side of the Voucher Register only the footing of the "Audited Vouchers" column is posted as a whole, as the " Open Accounts " column is made up of separate items, each of which must be posted to its respective account. In making transfers of items from one account to another, either by reason of a wrong entry or other- wise, it is better to have a voucher of a different color than the regular one, and the change of entry should be approved by some official before posting. Such change can then either be made by entry in the general columns of the " Register" or bv entering in the column to which it is to be charged, as usual, and in the column from which it is to be taken in rc\/ i)ik, as all red-ink entries may be considered deductions from columns in which they are made. If a cash payment is made on account and not in full settlement, receipt for it is taken on a simple slip like No. 64, fol- lowing, and this receipt is given the same number as the last vouclier that is included in such part payment, with a letter affixed to the number, as follows : " Voucher No. 316A." Incase such partial payment is on account of an "Audited Voucher" it will probably save trouble if the account is at the same time transferred to the Ledger as an " Open Account," thus saving several small entries on the " Register." The footings of the " Customers' Registers " are entered every month in the " Abstract of Income " (Form No. 63), each ite-m under its proper heading, and the total of all only is posted in 64 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CO CO d Z O 3 O UJ Ui Si UJ ^ o _l < H O H UJ S o o z • u. O CO 1- z HI m UJ UJ CO g o E u o Q. <0 < q: Vi ^ > CO Vj s» S O z H I O _i H Z UJ O CA UJ Q Z < o z Ui o z UJ Q CO Ui cc __J_ < o d: UJ z o UJ IT 1- CO ^ a z H I -J o < -I < o a: UJ O <3 V> 1- UJ UJ tr H to o cc UJ _1 m Q UJ cc CD o m rt > "i u u o o .2 [^ o n 6 > i '■ 1 ■ I! (1 c Distribution Construction J3 U o •5 2 o H t 4 GENERAL BOOKS. 67 the Ledger to the Income and Customers' accounts. There are two advantages in this method : first, a comparative exhibit is made each month so as to bring it directly to one's notice ; and, again, it saves all but one entry on the Ledger for this ac- count, with all the necessary balancing, etc., of the numerous divisions. 68 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CHAPTER XI. MONTHLY SUMMARY STATEMENTS. Having arranged a system so that complete records of an parts of the operation of a station may be kept, as well as a record of the financial transactions connected with the business, it is fitting that monthly or other periodical summaries should be made both of the financial end and of the operating end. In Form No. 65 attempt is made to show all the items neces- sary to a clear understanding of the former, and in Form No. 66 of the latter part of the business. In the first, the list of opera- tions will, of course, be printed according to the style of station ; and the operating expenses may be given in as much detail as desired, or as little as is here shown. This form will show the net profit for the month, and the last item exhibits the profit for operating for the time up to the date stated, for the current fiscal year. Form No. 66 is an output-statement summary together with an estimate of the unit operating expenses for the same. It shows, first, the output for arc-lamps, stated in arc-lamp hours and reduced to kilowatts ; the output in incandescent-lamp hours, in kilowatt-hours, and in equivalent of arc-lamps ; and the output in horse-power of motors, in kilowatts, and in equivalent of arc-lamps. It is only necessary to use the equivalent of arc-lamps in cases where more than one standard of arc-lamp is used ; in such cases the only difference in cost of arc-lamps of the differ- ent standards being in the fuel and carbons consumed, all the other items of expense being in such case charged up per arc- lamp hour. Next are shown the various operating expenses for all, sepa- rating them into the direct charges, i.e., those specific items that only belong in one department, as carbons in arc-lamp depart- MONTHLY SUMMARY STATEMENTS. 69 FORM No. 65. BLANK ELECTRIC LIGHT AND POWER COMPANY. Financial Statement. For the ending 189 Number of customers this date — — — — — Number of arc-lamps connected Number of incandescent lamps connected Number of i6-c.p. incandescent lamps equivalent Number of motors connected Total horse-power of motors connected Amount of audited vouchers and sundry open accounts Amount due from delinquent customers (not this month) Amount due from sundry open accounts receivable payable Earnings.— From arc-lamps From incandescent lamDS From motors From other operating sources Total earnings from operation — — — — — Expenses.— Manufacturing Distribution freneral exoensG ... Mpt inrnmp from oneration Income from sources other than operation P'tvprl rharfrp<; and deoreciation Mpf hrnfit for the month Net profit for — months ... .... Approved. . Secretary. Note.— Convenient size, 8" x 10". yo CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. Summary of Operations for the month of .189- OUTPUT FOR THE MONTH . EQUIVALENT IN KILOWATTS EOUIVALENT IN ARC-LAMP-HOURS Lamp-hours, Arc c.p. Lamp-hours, Arc c.p. Lamp-hours, incandescents • Electrical horse-power hours Motors Total output _ _ EXPENSES. Direct charges Fuel All other expense Total operating expense for the month. Total fixed charges and depreciation. Total expense- for the month. OPERATING EXPENSE. ARC. iDirect charges. Carbons " Globes All other arc supplies. '■' Trimmer.s and other arc labor. Total— Fuel, proportion of iProportion of all other expense- Total arc expense . Operating expense per arc-lamp-hour. " " " kilowatt-hour Fixed charges and depreciation per arc-lamp-hour. els. cts. CO CD d z O OPERATING EXPENSE. INCANDESCENT. Direct charges, lamp renewals Incandescent supplies. " Inspectors and all other incandescent labor_ " Total Fuel, proportion of Proportion of all other expense- Total incandescent expense. Operating expenses per Incandescent lamp hour. " " " kilowatt hour arc-lamp-hour_ Fixed charges and depreciation per incandescent lamp hour. cts. cts. cts. OPERATING EXPENSE. POWER. Direct charges, supplies for electric power. " labor Total Fuel, proportion of Proportion of all other expense. Total electric power expense. Operating expenses per electrical horse-power per hour. " " " kilowatt hour arc-lamp-hour_ Fixed charges and depreciation per electrical horse-power hour. cts . cts. cts. cts. Average life of incandescent lamps for the month RULE: Total lamp-hours of output of incandescent lamps-H Numbtr c^f renewals = Life in hours -hours Remarks: Signed,- .Supt. NOTE. Convenient size 8 'x is' MONTHLY SUMMARY STATEMENTS. 7 1 ment, or incandescent renewals for incandescent department, etc.; fuel, which in some cases has to be especially divided, and as it is a large item is well kept prominently in sight ; and, lastly, all general expense, which is divided among the different departments /r^ rata by the amount of output in each. Next come the Arc, Incandescent, and Power departments, with expenses in detail, stated per arc-lamp hour, per incandes- cent-lamp hour, per kilowatt-hour, and per electrical horse power hour. So far very few central stations have attempted to make any sort of statement similar to this, excepting in those cases of municipal plants where arc-lighting only is used, and even in those cases the actual accurate output is seldom kept so as to be available, it being most often stated in nights per year per lamp instead of hours per year and nights per year. The blanks described in the other portions of this book can easily be made to show the output of a station, no matter how complicated it may be, and the classification of accounts is such as to readily show the total and detailed expenses as stated on this Form No. 66. Until station-men more widely adopt some system of ac- counts that will show the accurate unit cost of work, they will never be able to improve to any great extent on the methods of manufacture at present in use. It must be understood that the foregoing described method of accounting is not advanced as new, as similar ones have been in use for a long time by railroads and other large corporations; it has only been the object of the writer to try to adapt the methods to electrical-central-station work and to indicate a con- venient classification and analysis of accounts for that purpose. Next to steam-engineers it is probable that men of no occu- pation, profession, or trade cling more closely to old-fashioned methods, or such as they were first taught, as do bookkeepers ; in fact very desirable changes in methods of accounting are fre- quently abandoned for the reason that they offend the book- keeper in charge, and to break with him would often involve serious trouble with accounts. The within-described system is extremely simple, and in many cases can be made to work with much less office force than any of the older methods, and is decidedly more easy for reference. 72 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. APPENDIX A. BOOKKEEPING FOR ELECTRIC STREET RAILWAYS. The street railways having been so long organized and being strictly a cash business, the accounting is very simple when properly systematized. They have also been more or less under the supervision of State authorities, who have exacted reports which necessitated keeping the books on some stated classification. It is doubtful if the analysis of railway accounts as set forth in the annual report of New York State can be much improved upon. It has time and again been used as a basis by companies in other States, and outside of a few new accounts, necessary after changing the motive power to electricity, there is little to be desired. A chart is herewith presented (No. 70), which, while following the outline of the New York analysis, contains a few additions and changes which it is thought will be useful. As in the central-station books, a few general headings are used, and these are again divided into subheads showing more detail. The general books will be very much like those described for central-station use, excepting the change of headings. The Ledger remains entirely unchanged. "Cash" does not need the columns for rebate, and the " Customers' Accounts " column here becomes "Passenger Earnings." The "Voucher Register" remains unchanged on the credit side, and the debit side is changed only as to headings. If "Abstract Books" are used (like No. 73), then the general heads as indicated by numbers on the chart are used for the Ledger, and the items coming under each such head are carried to the " Abstract Books " of the different departments. The heads for the Register are as follows : construction, equipment, maintenance, power expense, transportation expense, general expense, sundries, and store. BOOKKEEPING FOR ELECTRIC STREET RAILWAYS. 73 FORM No. 70. ANALYSIS OF ELECTRIC STREET RAILWAY ACCOUNTS. f Road-bed and track ^ . .. I Electrical overhead construction ,. Construction \ po^gr plant I. Real estate and buildings 2. Franchise and right of way 3. Equipment Earnings f Motor-cars and fixtures ] Trail-cars 'j Other rolling-stock [Miscellaneous equipment 1: 1 From passengers Earnings from operation -% " advertising I " sundry sources 5. Sundry earnings outside of operation f Buildings and fixtures Steam or water power plant I Electrical plant in station I Sundry power-plant equipment Maintenance 6. Operating expense Power expense J Road-bed and track 1 Pavement Electrical overhead construction Cars and vehicles Motors, except gearing (. Gearing and trolleys Fuel Oil and waste Water tax wages ^ Dynamo-men and mechanics General supplies Transportation expense General expense Fixed charges, or deductions from net income from operation 8. Profit and Loss account f \ Motor-men and conductors I Wages -> Watchmen, starters, and switchmen I Track and line men Removal of snow and ice Damages to persons and property f Salaries— officers and clerks • I Advertising and printing J Legal expenses 1 Insurance accrued i Miscellaneous office expenses [ Franchise charges Rentals accrued Taxes " License " Interest on bonds accrued Tolls on bridges Depreciation on plant Dividends declared Balance-sheet accounts ' ( I. Construction accounts < 2. Franchise and right of way ( 3. Equipment 9. Cash account 10. Store account Resources ■ II. Open accounts 12. Bills receivable 13. Investments 14, Sinking-fund 15. Insurance advanced lis. Surplus account ■ 17. Capital stock 18. Bonds, mortgage account 19. Rentals payable 20. Taxes " Liabilities 21. License " 22. Wages " 23. Interest " 24. Dividends " 25. Bills . 26. Audited vouchers payable 74 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. O Z cc O (A > < < H Q W w W > Qi W t/) (J/ Pi X O 2 fe u M • O O to < 1 Passenger Earnings. u •a ■o c ID I tllO ,55 5 J3 3 o c 3 o a < J3 M 3 o c 3 O a u bo n a c > a o U H H O 2 4 •a o Z be ID XI 41 BOOKKEEPING FOR ELECTRIC STREET RAILWAYS. 75 a: O C/5 > < < Qi a (/) a o oi w E- 5 Qj OS as u tl o > 00 ^ o v bf n D- 'u •a c 3 3 Q U O in a .0 o v^ u: C O e u S o. '5 O" 4) O C C CU C o & w 1 1) ! is ^5 1 5 IX Q c 4) a. O 3 O > •a 3 3 a O 3 c > a o U H O s 3 at. 3 O 3 O e 76 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS, As the accounts are much like those of a central station, no attempt will be made to describe them here. The type of Register is shown in No. 72, and abstracts are shown in No. 73 for "Construction," " Equipment," and "Oper- ating Expense." Form No. 74 shows the form of voucher cover recommended for use with " Abstract Book " and Register. A very good and full description of details for street-railway accounting will be found in " Street Railways," by C. B. Fair- child, New York. Form No. 73. Number and Date. ABSTRACT OF OPERATING EXPENSES BpONSl EQUI Gearing and Trolley, ious Other nt. Rolling Stoc ■ |f!l 1 » ■ 1 1 POWER EXPENSE. ^ !, II II Wages, Wages, En- ^ qjj ^^^ Dynamo-men, gineers, Fire- Water lax. Waste Mechanics. men, I.aborers. „ _ ^ . _ ii General Wages, ormen and ^Supplies, inductors. '^'^ -■a '-'"'- - i - yr—j Fuel. i^ t— t ;|J: 1 1 II . =i==+= I EONS! (j earing _ , and -ous Other Trolley. ="*^- Rolling Stoc ^ ^^sE Lir^-;^ OF THE UNIVERSITY Jff Cauforhv^. BLANK STREET RAILROAD COMPANY. CONSTRUCTION AND EQUIPMENT. MAINTENANCE OF Total. EOUIPMENT. CONSTRUCTION. Total. Motors, r,™..,,! Electrical ii„, ir„.i Suiidiy Mectric Mcaui of F.iul lui^;- nn..pa.{n.. cxcopV 5;" •"' O.orhe»i I'a.racot. j^'/^'iS Power p'.nl Pl.nl ir, W.Kr.lo.o ^,,.1 SZ i-.a^g. ^'''•''^' CoDJtrocilon. ...d Tr.tk. £,„,,,„„,, station. Plant, l.„tu,.. ^"P™"' MiscL-llaneous , ,,h„ Motor Cars Real EsUte ElccUical Road-Bed o tti;^«^„.b Trail Cars. and aod Power Plant. Overhead and ^L,^M. Koiiing Mocit. Fialures. Buildings. Construction. Track. I ^ -1- . ! 1 i " " 1 '' 1 s i It 1 ... 1 II / 1 i 1 . 1 I i ■ . , . ., i i 1 ! 1 1 1 1 1 11 1 !' 1 ; 1 » i ._ 1 i Ii 1 ( 11 1 II 1 I ■1 ! 1 1 ii i i Ij 1 1 1 1 ii , . .1 ,1 ] ' ' 1 -^i ■ — i M! 1 'i • ! i ' ! 1 1 1 1 1 1 1 ! ii 1 • ! . 1 1 il II i ii L . Ii • i 1 : 1 1 1 ' ' ' ' ; BOOKKEEPING FOR ELECTRIC STREET RAILWAYS. 77 ■^ t^ cc o u. < o u Q < o « W OS H c/J t^ <: ►J n X H Q ■a V Si u o o J > -1 c <; "nl (- C '5c u u o oi a c o z < CL. S o U Q < O a < Pi i- a a a f- W) : o fr a < c 3 o u u Cll ti > O Si u J2 C V a a "a e be a a c O ■a > o k. a a < > c o U Id h O 3r \ BOOKKEEPING FOR ELECTRIC STREET RAILWAYS. 77 Q d z a: O u. z a< O u Q < O a; _) (Ll a: H to z <: pa V V u 15 .E < c t be V a V be c ? o V HI Ov > 00 z < a. O U o < o OS < Oi h lil u K f- trt Ll! Z ■<; CQ td I V u 3 O u u rt > o c v a a o. ^-" 9 s bo c C4 > a o U I u e- o <» u a V o 6- V > o a a < > o b. a a < 78 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. I [Indorsement^ Rpo-iQfpr Folin Voucher No C.-B. Folio ... Date paid 189 . In favor of Chargeable to Amounts brought up Transportation Expense. Construction. 1. Road bed and track .... 25. Wages— motor-men and conductors.. 2. Electrical overhead construction... 26. Wages— watchmen, starters, and 3. Power plant A Rpal p<;tafe and buildinfrs 27 Wages — track and linemen Equipment. 29. Damage to persons and property General Expense. 6. Trail-cars n CwYif^T rollinp'-<;tock 30. Salaries — officers and clerks 31. Advertising and printing Maintenance of 33. Insurance accrued 9. Buildings and fixtures 34. Miscellaneous office expenses 10. Steam or water power plant 35. Franchise charges 11. Electrical plant in station 12. Sundry power-plant equipment Sundry Accounts. 13. Road-bed and track 14. Pavement 15. Electrical overhead construction. .. t8 Oearinff and troUevs Power Expense. 19. Fuel 20. Oil and waste 22. Wages— engineers, firemen, laborers Total of this voucher 23. Wages — dynamo-men and mechanics 24. General supplies — Distribution approved. Amounts forward 4 PART II. SUGGESTED FORMS. In starting on this book the writer was much puzzled to de- cide which part to place first, the " Accounting " or " Suggested Forms," as both parts are of a necessity started at the same time ; but as the " Accounting " is of a more definite nature it is placed first, this the second part being devoted to the " Suggested Forms." While the within-described forms are not, perhaps, the ideal in every case, they are the outcome of much tedious work on hundreds selected from a very wide collection, and are certainly useful, having the added advantage of adhering to a systematic plan from which any data relating to the output or expense may be compiled. Contrary to what will doubtless be the opinion of the majority of readers, the forms are, by a considerable number, less numerous than the list in use in most of the larger stations. The first matter to be considered after the formation of a lighting company is, of course, the organization of its official force and employes. Such organization will depend much on local conditions, but the variation is not so very much, except- ing as between the small, medium-sized, and large companies. Diagrams Nos. i and 2 show schedules of organization that have been found quite desirable for some time, and any slight varia- tion from them will make no difference. The organization and discipline of the working force will take a little time, but the start may as well be systematic as otherwise. As the forms here shown are expected to cover a large part of the field of central electric stations, with the excep- tion of all storage-battery features, and as it is not positively 79 8o CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. z o I- < I- (/) o tc o Ul _J UJ < CO v "o a a o O 3 a" b£ v v> !> if! u u X 2(/) g nl. '!r, _*j 3 a> to. V- ni « a: n -o 9 u O o _ 4J o U u ^ c (A rt en U C tfi 3 ^ pa 'bo <; bo c 'u3 _rt < £ 0. ii a U bjD -C-, U u S o 3 (/3 C o a ID - o- o CO ■a u a ai J< O -O PQ £ o S c o o u t;_u_s. 2 Q '^ Pu X U [fi CM d < o < c •a c -O a o U u 0i v a 'ha c V -6 - a C >< P «-* c a c u in U -« Si a 5 ■" TO IJ _ w c '"'be li" ^s c c _ u a w U ■a J3 u c .o O '^~ ^J a. 3 m C/l >t )-> 4j C nl c ^ cr CC 'O Ul c _(fl 0) U -'35 (A c < u c u o (7) CO 1 (U C a M -< < I c SUGGESTED FORMS. 8i necessary to follow any prescribed form or method of using any of them, each blank is separately described. The following diagram (No. 3) is introduced to show an approximate outline of a system to follow in using the forms: r Contract Register, 3 ' Storekeeper's [ ^tock order, 6, 7 Applica- tion, I, 2 requisition, 5 Line fore- J Storekeeper's receipt, 8, 9 Foreman's requisition for supplies, 10 L Lamp-order, 11 [Lamp-renewal register, 12 f Time-card, 14 Bills of material, 15, 16, 17, 18 Pole register, ig man's report, ■{ Line register, 20 13 Work- order, 4 -! Cable fore- man's report, 24 Arc-circuit register, 21 Transformer register, -.-2 L Repair tag, 23 f Time-card, 14 Bills of material, 25 Conduit records, 26, 27, 28, 29 General Orders for Operation. Circuit-testing report 30 Cable-testing report 31 Complaint-slip 32 Inspector's report 33 Engineer's daily report 34 Dynamo-engineer's daily report. . 35 Chief engineer's daily report 36 Chief gateman's daily report 37 J T •_ 1 J -1 J 1 1 I Customer's Trimmers daily and weekly reports, 42, 43, 44 DIAGRAM No. 3. Superintendent's daily report. Output registers, 39. 40 Output register, arc, 41 ( bill, 45 L Meter-book, 46 j Customers' bills, ' 45. 47, 48, 49 Supposing the company to be ready for business, its general books selected, force organized, etc., the next and most necessary thing is to get work for it to do : this comes in the form of applications for a supply of current made out on Form No. i. No. 2 being used only for applications for increase of the original supply. The application being accepted by the proper ofificial of the company becomes a contract, and as such must be entered and recorded on the "Contract Register" (No. 3). The superintendent makes a "Work-order" (Form No. 4) from the main items of the contract, and issues it to a construc- tion foreman for execution. Previous to the above, however, it is necessary that the supplies for executing an order of instal- lation of equipment should have been provided for the store- keeper : the storekeeper, using his requisition (Form No. 5), calls the attention of the proper officials to the need of such 82 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. supplies, and the material is ordered by the general manager or Other official attending to the purchasing, using forms No. 6 or No. 7 as may be the most convenient, the latter being mostly for use for petty local supplies. When the material is received at the storehouse it is acknowledged by the storekeeper on Form No. 8, which is used for checking up orders, invoices, etc. Form No. 9 is used merely for such small sales of material as may be made to outsiders. The supplies being provided, the line foreman or other construction-man orders the material he needs from the store- keeper, using Form No. 10 ; and it is better that but one item be written on a card. " Lamp-order" (No. 11) is used by custom- ers for ordering new incandescent lamps to replace those destroyed ; these orders, being a receipt as well, are used for charging up to the customers' accounts on the Ledgers in case lamps are not supplied free, and are then recorded on the "Lamp-renewal Register" (Form No, 12) so that all the vari- ous data relating to lamp renewals may be available. During the progress of installation of equipment the " Line Foreman's" or "Cable Foreman's" reports (forms Nos. 13 and 24) are filled up and turned in daily, together with the time- cards for each employe (Form No. 14). At its completion a bill or bills of material (see forms Nos. 15, 16, 17, 18, 25) are made up as embodying the full and total cost of supplies and labor for each particular piece of work. The "Pole Register " (No. 19), " Line Register " (No. 20), "Arc-circuit Register" (No. 21), and " Transformer Register" (No. 22) are used for recording any and all data concerning poles in place, line-wire strung, the course of circuits, and the equipment connected to them. Forms Nos. 26, 27, 28, and 29 are used in a similar manner for records of underground circuits. Repair tag (No. 23) is fully described farther on. During the installation and recording of equipments the " General Orders " for operation are issued and the station force organized, ready to supply current to consumers. Forms from No. 30 to 41, both inclusive, are used for report- ing on these " General Orders" ; each is explained under its own name. Following the reports of operation of the plant come the reports for the amount of current supplied for any purpose, using for arc-lamp supply forms Nos. 42, 43, 44, and for incan- SUGGESTED FORMS. 8^ descent or power supply, No. 46, and in some cases No, 42. The amount of supply of current is entered directly in the " Customers' Ledgers" from the above reports, and bills for the same are made from those books. Forms of customers' bills are shown in Nos. 45, 47, 48, and 49. In connection with the books and forms here described, the one feature on which it is desired to lay the most stress and to bring prominently before the mind of the reader is the great value of knowing the unit costs of the supply of current. Not only is it desirable to know the total cost per electrical unit, but of each and every item going to make up that cost. By many it is deemed impossible to do this with sufficient accuracy; but when one considers that the stoppage of the entire business for a week, without any deduction or considera- tion of such fact in the calculations, would be an error of less than two per cent figured for the year, it is seen that accuracy sufficient for all purposes is easily attained, as the combined stoppages of all the daily reports would scarcely amount to a week's shut-down of the whole station. While the kilowatt is the unit most generally in use, and is the one positively necessary for electricians, it is quite desirable that some less technical unit be used in connection with it for the convenience of the company officials. Arc-lamp hour is easily understood by the layman, and is easily convertible from or to kilowatts. Incandescent-lamp hour is also a practical term and easily convertible, and as many companies sell current on the lamp-hour basis it is a very convenient unit for use. All the above terms are comparable with each other and are easily understood. Where arc-lamps of different candle-power are used it is necessary to use the arc-hour unit ; for the expenses are almost the same for any size of lamp, with the exception of fuel and carbons, — the latter sometimes being the same cost for any of the lamps, — as the cost of small sizes may be made up by a better quality used. Application (forms Nos. i and 2). — This blank takes the place of the large and formidable-looking document so often used as a contract with customers. As a simple application becomes a contract when the condi- tions are fulfilled, it is in the opinion of the writer useless to frighten prospective customers by the sight of such legal-appear- ing documents as are generally used. 84 CF.NTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. Form No. i is thought to cover all points not subject to special conditions, and it can be used for nearly all kinds of service. Should a custoincr apply for an increase in his supply of current, it is not well to destroy the first contract ; it is only nec- essary to have him sign the " Increase Application " (Form No. 2), which should then be filed with the original application. It is convenient to have No. 2 printed on paper of a different color from the other, in order better to distinguish them. Contract Register (Form No. 3). — This book is used for recording "Applications " for current (forms Nos. i and 2) after they have been accepted by the proper ofTficial and have thus become contracts. Columns are provided for the contract num- ber; date; name and address of customer; term of contract; date started service; date contract expires; rate per unit; and columns for the proper distribution of equipment : this last can be reca- pitulated, showing the amount of apparatus of all kinds connected for service. Wiring of buildings and the installation of all ap- paratus, excepting perhaps arc-lamps and transformers, is grad- ually working into the hands of electrical contractors, the station companies furnishing only the street-service connection and current. In smaller cities and towns this is not yet the case, however, and it is therefore well to keep the cost of the installation on the same contract-book. Columns have been provided for this purpose. Everything from the outside line to and into the building should be included in this cost, trans- formers and arc-lamps being included in the list. The writer is much in favor of charging the labor and smaller items directly to " Expense," in case the whole installation is not paid for by the customer. Work-order (Form No. 4). — In order that all expenditure may be charged to the proper account, it is necessary to desig- nate in some manner the work that is to be done ; for this purpose a written order should be issued for all work requiring material and labor, and all reference to that job should be made by the order number stated in that order. General Orders for routine work should be issued by the superintendent when the system of reports is first introduced, and should be posted on a covered bulletin-board in a conspic- uous position accessible to all the help. Each order is issued for a regular branch of the work, and the order number given SUGGESTED FORMS. 85 ON CO 8 I cc O z M Pin < ^ cs &. E o o S bO •a u rt c u ■a o c o (LI J3 JS ^ a. o^ 2 o o rt 3 cr u u V ■O 6)0 3 ■- tfi >-] '^ o U o.E o in §0 •a a OS O H O c (/) H Z td U Q < o z a u o o z z Hi 02 OS o o u OJ o-^- CB U *J U ^^ z t/i U Di -s^ e S ti -a S c c ^ c 3 •■= ■ -^ 3 j: I-* X! c -d ° 0) — a a . a « 3 3 en O o o .-) u O v a 5 E ■5 !^ o -2 ■a -z! S c Q. n .3 nl a o "^ c .t: a c ^ u if. ^ c — o c ^ ( J E >, c rt — a u S ^ y ■:: - ij il o rt m a JS "> Si ■^2 ^ u « 5 _ -a {/S -C c O in O v. 11 d *j 3 in •« X •a c < -a o z: o CI. CA a ^ U CI t « 3 — " >. «> be -Ci si ■- ^1 o o " I. c ii 3 ^ 0) o 5 0) V _ U .2 C o rt -3 c : rt — . Xi O . V « > : -a a • J! a . u 3 ■ bf .E g c c ■^ o (n ra ■a -o -a c c n rt nJ rt a; ■? .3 C > -a Cue •a V c c . a •- 2 ? 4-1 ^ v o U Di U o Oh Q Z < O y 5 H u w J z <: 03 03 H U < Oi H Z o u in X ta O to S OS H b O Q I— « ir> H O W O cu «; CQ H z M 0:: > Z < < i? c N 5 I o I ! "* H O z !<: H Z o 86 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. [Indorsement'] Application No Dated 189 Name Street. Started Burning 189 Expires 189 Work-order No Issued 189 CONDITIONS. ist. That will exercise due care for the protection of the lamps and other equipments, and be responsible for the safe-keeping of the same inside the building, allowing no person access thereto, except your employes who show Company Badge. 2d. That if payment be not made as herein agreed, the whole amount of this contract shall thereupon become due and payable. 3d. That should the service of current be continued beyond the term of this contract for days, and no notice of discontinuance be given in writing to said Blank Electric Light and Power Company, then it is understood and agreed that such con- tinuance shall operate as a renewal of this contract for the same time and at the same prices as first contracted for. 4th. That all expense of alterations in the position of ihe lamps or other equipments made at request shall be paid for by 5lh. That any failure on the part of the Blank Electric Light and Power Com- pany to furnish said current shall not cancel this contract, nor render said Company liable for damacres beyond a/ro rata deduction from its bills for the actual time of such failure. 6th. That claims for non-service, to be valid, shall be made in writing to the manager within one week of the time when such non-service has occurred. 7th. That the Blank Electric Light and Power Company is hereby released from all claims on account of damage by fire when the placing of the lamps or other equip- ments inside the building is done in accordance with the rules of the Board of Fire Underwriters; and 8th. That the subscriber will grant to your Company all necessary privileges for introducing and maintaining said lamps or other equipments and wires; the placing of the lamps and equipments and furnishing lights by you is the consideration for agreement herein. SUGGESTED FORMS. 87 r On 00 CM d QC o O h < U a. Oh < CO < oi u <^ ^ v^ =0 « s; tsk '^( S ? ^ -^ ^ ^ s; 'Si "i fS ^^ ■<3 « ■V, '■0 s; ^4 ^ v. t-5 ^ (3 "X g S •s. ? r^ 5 -<^ ^ •^ 2> ^ < .^ On CO >, ^ ^ <3 ON 00 ■Si o u o cu Q < H X o u H U W W < CQ 88 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. \Indorseiiicnt ] Attach to application No- \ SUGGESTED FORMS. 89 oi w H t/) M a oi 7. H ? U nr < a: u \ \ IS OS -'E >> Q 3 •a iri en Q c Length of Term in Months. Street and Number. i imDJ!3 c 4.J c 5 U £ OS Cost of Material. (A a i 4-» C i) •0 c n! C l-H ■d-D •d-D •d-3 ■d-D •da ■d-3 -d-D Z ■}130ID,0-- -3J30p^O- a a « "3 < - fcX) Z •3lD0p,O-- -3J30Pj0-- •iqSiN IIV -Xbq UV bo Z •3i3op,o-- •3I30p,0-- -jqSiN UV ■kza UV Vi u ♦J s ■s3J3dtnv tnntuixBj^ •siioA •q3B3 '-J -H -J3qmn>i a a b£ X) •O a s o XI > Ml a. 90 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. d cc O u. V o a (d Q K o i rt >% V ■^ « rt a -Kj ■a c :2 w o J3 rt c o •a V u u V si-t V c •o J3 to c ■5 c a u Si u :« a 3 o c O ::; o U o b u "P Q H ^ 3 c o U o 2; a t/5 J2 SUGGESTED FORMS. 91 should thereafter be used on all time-cards and requisitions for materials used on that order. Following are a few of the more important divisions for which general orders should issue, viz. : steam-engine department ; fire-room ; dynamo-room ; general repairs; trimming; inspecting; ofifice. Other departments will suggest themselves in each case. Orders for Installation or Removal should be issued on this same blank (No. 4), and if the business is large enough to warrant it, special rubber stamps should be made like diagrams a, b, c, d, herewith, which cover all necessary points and used on the blank make things plainer and save time. DIAGRAM A. Install on [remove from] premises of No Street, as per application number arc-lamps [series lamps] of c.p. to be placed outside [inside]. To burn until o'clock m. days, for months. Start to burn on 189 on circuit number Trimmer , Inspector... Recorded 189 in Circuit Register page Lighting Register page by DIAGRAM B. I nstall on [remove from] premises of No Street, as per application number c.p. incandescen t lamps. To burn until o'clock m. days, for months, on meter [on contract] rates. Start to burn 189 on main number Inspector Recorded 189 in Circuit Register page Lighting Register page by DIAGRAM C. Install on [remove from] premises of. No Street, as per application number motor make volts H.P. Maximum current will be amperes. To run from o'clock m. to o'clock m. days, for months, on meter [on contract] rates. Start motor 189 on circuit number Inspector Recorded 189 in Circuit Register page Power Register page by .■ DIAGRAM D. Make subsidiary connection with premises of No Street, as per application number Connect onto circuit No from [manhole] distributing-bo.x located opposite No on side of Street, feet from curb. Recorded 189 in Conduit Record page by [The above diagrams, A, B, C, D, are for rubber stamps and must fit the blank space between Signed and Signed on Work-order Form No. 4.] 92 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. Storekeeper's Requisition (Form No. 5). — This blank is used by the storekeeper to notify the management of the need of material and supplies for the storeroom, which, after its approval by the general manager or other official, is authority for the order of the stated material by the proper official. No .. Date Order from < To be shipped via Articles Wanted. FORM No. 5. No. Requisition. 189 Mr Superintendent. The following articles are needed from To be shipped via. Storekeeper. Approved General Manager. Ordered .. 189... Order No Stock-order (Forms Nos. 6 and 7). — Form No. 6 is to be used in ordering material after the approval of the requisition. It is most convenient when made with carbon duplicating-sheet, which saves one writing of the order. The column on the stub- sheet headed " Requisition Number " is to be filled in separately after tearing out the original. Form No. 7 is for use locally for petty supplies. FORM No. 6. No. .189. M. Please ship to us via. the following material : Use the number 0/ this order on your bill. BLANK ELECTRIC LIGHT AND POWER COMPANY, by SUGGESTED FORMS. FORiyi No. 7. No. .189 To.. For By. h . X > O Z y O bi K ■J > « O No M Please deliver to. .189. Approved. .Supt. Preserve this order. Storekeeper's Receipt for Supplies (Forms Nos. 8 and 9).— The first of these is for use in notifying the office that certain sup- plies have been received at the storehouse, and is useful in check- ing up requisitions, orders, and invoices, one of the phrases " to apply on," "in completion of," being ruled off, whichever ap- plies. Form No. 9 is a receipt taken by the storekeeper for any material furnished to outside parties. FORM No. 8. i8g . . . . General Manager. There has been received at the storehouse to-day the following material from on our Order No To apply on [in completion of] Requisition No. .Storekeeper. FORM No. 9. .189. M. Received in good order from BLANK ELECTRIC LIGHT AND POWER CO. Also received duplicate of this receipt. Delivered by | Received by M. .189 .. Received in good order from BLANK ELECTRIC LIGHT AND POWER CO. Received by. Foreman's Requisition for Material (Form No. 10). — One of these blanks must be filled out for any material wanted of the storekeeper, and by the signature of the person ordering it becomes the storekeeper's receipt for the same. 94 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. In every case the " Work-order " number or other designation of the job must be stated, so that the material may be charged to the proper person or account. It is much the best to make but one entry on a blank. In some cases it is well to have an additional line below the foreman's signature, as follows : "Approved, , General Manager [or Superintendent]." FORM No. 10. BLANK ELECTRIC LIGHT AND POWER COMPANY. .189.. STOREKEEPER: Deliver to the bearer for use on Order No or Signed Foreman. Lamp-order (Form No. 1 1). — This blank answers for both order and receipt when filled out and signed by the customer. If lamp renewals are charged for, the number and value can be charged directly to the customer's account, and the number and size of lamps entered in the renewal register (No. 12). FORM No. 11. LAMP-ORDER. .189 M. No Street. Candle-power. Returns. Style.... Wants... Style.... 8 10 .6 20 25 32 Total. Received the above lamps at o'clock 189 Signed Lamp-renewal Register (Form No. 12). — This record af- fords all data for determining the following results, viz. : the monthly number and value of renewals ; the customers who re- quire the most renewals ; the time of year in which the highest SUGGESTED FORMS. 95 breakage occurs ; the proportion of renewals to the number connected ; and a basis for calculating the average life of all lamps. A column for the number of lamps connected is in- cluded in each month to care for any changes taking place during that time. The book can be made with a clipped leaf so that the names need be written but once a year. FORM No. 12. INCANDESCENT-LAMP RENEWAL REGISTER. [Left-hand page.] a B 1-1 u rtC H VTn nth o f eft 6 Month of a. B H Name of Consumer. Number of each Candle-power. Number of each Candle-power. Number of each Candle-power. lO i6 20 25 32 50 65 — — 10 16 20 25 32 1 5065 — 10 ,6 20 25 32 50 65 — Am'ts bro't forward. [Right-hand page.l ^fnnth of a g H Month of eft a a Mn nth of ) ¥ Q. B Number of each Candle-power. Number of each Candle-power. Number of each Candle-power. Remarks. -> H 10 16 20 25 32 50 65 — — 10 16 20 25 32 50 65 - — 10 16 20 25 32 50 65 — * This leaf can be clipped off here so that names need be written but once a year. Line Foreman's Report (Form No. 13).— This blank is to be filled out by line foremen on all construction of or repairs to pole- lines in all cases where the job cannot be completed in one day, and the time and expense entered on the regular " work-order." When the job is finished the last one of these reports must be attached to the " work-order" issued for the job and the whole turned into the ofifice. The clerk will then enter all the reports, including the last one, on the " work-order," which will thus have a complete record of the cost of that particular job. Time-tickets with this job number can also be checked off by the line foreman's reports. 96 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. FORM No. 13. BLANK ELECTRIC LIGHT AND POWER COMPANY. Report of Line Foreman. Order No. Weather at 12 o'clock noon. be a o-Q No. Poles Erected [Removed]. Height above Ground. Cross-arms put on. Location on Street. 2- piD. 4- pin. 6- pin. 8- pin. 10- pin. From To Side. Employes. No. . . . Foreman — hrs. ® ...M: ... " " . Men .... " " . .Men .... " " . .Men .... " " . ...Trucks ... " *' . t/5 J) ■a 3 Type of Insulation. New Cir- cuit Number. Attached to Circuit Number. Location on Street. From To Side. Employes. No. . . Foreman hrs. ® . ..Climbers .... " " . . .Ground-men .. " " . .Trucks A U Pole No. on... side of Street, facing Locate pins and wires on this diagram. Remarks. Signed Foreman. Time-card (Form No. 14). — This is a small ticket to be filled out by each employe each day and returned to the office, where it may be copied into a time-book, on the pay-roll, or filed away. Charge can also be made to the proper department for the man's time. If he is engaged on routine or operation work he uses the number shown on the " general order " issued for that department; for any other work he uses the number of the " work-order " issued for the special purpose. A separate card must be made out for each job he has worked at during the day. Whlie this may seem an unnecessary trouble for small stations, it is a decided convenience, places the responsibility for the man's time, locates the expense, and makes a good reference. SUGGESTED FORMS. I 97 It is more convenient to have " Construction " time-cards of different color from those for " Operation." FORM No. 14. Blank Electric Light and Power Company. 189 Time-card for 24 hours ending 7 A.M., this date. THIS CARD MUST BE IN OFFICE BEFORE 8 A.M. Name Occupation MAKE BUT ONE ENTRY ON THIS CARD. Location of Job. [Order Number.] Hours Regular. Hours Extra. Rate. Amount. Approved, . Foreman. Forms Nos. 15, 16, 17, 18, and 25 are bills of material used on installations of various kinds, and are to be attached to and re- turned with the work-order issued for the installation or removal. Pole Register (Form No. 19). — This will be found a most convenient record. A careful survey should be made and all the points filled in as per headings. From this record the length of any circuit and the length of wire necessary for new ones can be calculated, and an inventory of the entire pole-line made to a nicety. Care should be taken to number consecutively all the poles on each street, starting at the end nearest the station or main line; this assists in hunting a pole when only the street name is given. Poles should be entered under the proper street heading, X)8 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. according to consecutive number, and four or five lines left for future changes. If poles are inserted in the line between num- bers, they can be lettered after the first number : say the new pole is between poles 54 and 55, then call it No. 54^. Line Register (Form No. 20). — This book is for the pur- pose of registering the location of circuits on poles, and has a diagram of all attachments to every pole where there is any change made in the direction or location of wires. This record should always be kept complete and revised, whether ever used outside the office or not, as it avoids trouble from the sudden leaving of the only lineman who carries the combination in his head. Arc-circuit Register (Form No. 21). — This book should be used in every station having more than two circuits, and is a positive necessity in very large stations. The form herewith covers about all points necessary to know about an arc-circuit, and if a map is used for each circuit in connection with this book the record will be very complete. It shows location of and make-up of the circuit, and shows the itemized and total load. Changes are made by ruling off and carrying forward, and when too badly cut up transfer to clean page. In book form the entire history of a circuit is on record. Incandescent or Power Register (no form). — Outside of the regular customers' list, contract record, and for alternating circuits the " Transformer Register " (Form No. 22), there is very little use trying to do with anything but a good map. The lines should be well laid out on maps drawn to large scale, and in case of underground lines should give the exact location of all boxes, joints, or other connections ; locating them by giving the distance from curb, and direction and distance from the exten- sion of the nearest building-line. For overhead lines the con- nections from circuit to buildings are plainly marked on the map, stating the house number at end of connection. Transformer Register (Form No. 22). — Each transformer as it is sent out of the station should be numbered in a conspicu- ous manner with a good-size stencil; it should then be entered, as soon as installed, in the " Transformer Register," together with the name of the first customer cut in on it ; the number of lamps wired, with the name of maker ; and the capacity. Should other customers be cut in on the same transformer later on, the name .and number of lamps wired only will need entering. The SUGGESTED FORMS. 99 Arc. FORM No. 15. BLANK ELECTRIC LIGHT AND POWER COMPANY. . Supt. The following named material and labor has been used at [removed from] the premises of No Quantities approved, .St., as per your Work-order No. . Storekeeper. .Foreman. Material. Quan- tity. Price. Amount Material. Quan- tity. Price. Amount Arc-lamps: single, double Series lamps, candle- power Hoods Globes Amount brought for- ward Wire Series socket and board Outrigger or fixture Arc cut-out Poles Poles Cross-arms, pins Pole-steps Cross-arm bracesand bolts Mast-arms Total property Total material . . Pins or brackets Labor. [Names of Men]. Hours. Rate. Glass insulators Floor insulators Porcelain insulators Porcelain circuit-breakers Rope Foreman Pulleys, number of sheaves <>n\r\pr Truck Lag-screws Total labor Amount forward Total cost Locate connection on the diagram on the back of this. lOO CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. SUGGESTED FORMS. lOI Incandescent. FORM No. 16. BLANK ELECTRIC LIGHT AND POWER COMPANY. . Supt. The following named material and labor has been used at [removed from] the premises of No Quantities approved, .St., as per your Work-order No. .Storekeeper. .Foreman. Material. Incandescent lamps Sockets : key, keyless, wall Wall-plugs Main cut-outs, location Branch blocks Chandelier cut-outs Rosette cut-outs, style Main switches Branch switches Gas-spars Shades Shade- holders Electrolier fixtures and brackets (see bill) Meter No. Capacity amperes. Factor Total property. Quan- tity. Price. Remarks. Amount Material. Quan- tity. Wire Silk cord. No. Cotton cord Cleats Moulding Screws Nails Solder Resin or acid Tape Tubing Rubber bushings : hard, soft Insulating - joints, style Adjustable balls Floor insulators Putty Charcoal Paint Fuse Total material.. Labor. [Names of Men.] Hours. Foreman Truck Total labor Total cost Price. Rate. Amount. Locate connection on the diagram on the back of this. 102 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. SUGGESTED FORMS. 103 Transformer. FORM No. 17. BLANK ELECTRIC LIGHT AND POWER COMPANY. .i8g.... .Supt. The following named material and labor has been used at [removed from] the premises of No Quantities approved. . St., as per your Work-order No. . . .Storekeeper. . Foreman. Material. Quan- tity. Price. Amount Material. Quan- tity. Price. Amount Transformer, type Capacity Transformer-irons Transformer-box Primary switch, type Poles Poles Amount broughtfor ward Glass insulators Porcelain insulators Porcelain circuit - breakers Tree insulators Pins and brackets. . . Tape Cross-arms Pole-steps Solder Cross-arm braces and bolts Rreak-arms Screw-eyes Lag-screws Paint Screws Nails Spike Wall- brackets Fuse Total property Total material.. Wire Labor. [Names of Men.] Hours. Rate. Truck Total labor Amount forward Total cost Locate connection on the diagram on the back of this. 104 CENTRAL STATION BUOKKEEPING AND SUGGESTED FORMS. SUGGESTED FORMS. T05 Motors. FORM No. 18. BLANK ELECTRIC LIGHT AND POWER COMPANY. 189. . Supt. The following named material and labor has been used at [removed from] the premises of No Quantities approved, . Storekeeper. .St., as per your Work-order No. . . . Foreman. Material. Motor, type : Constant current ( Constant-voltage ' Horse-power Voltage Amperes Maximum current Ma.ximum voltage Maker's name Main switch Location Main tuse-box Location Capacity Volt-meter Ampere-meter Meter No Capacity Factor Location Quan- tity. Total property. Price. Amount; Material. Wire Pins and brackets . . Glass insulators Porcelain insulators Porcelain circuit - breakers Tubing Tape Solder Screws Nails Lag-screws Quan- tity. Price, Amount Total material. Labor. [Names of Men ] Foreman . . . Truck . . . Hours. Total labor. Total cost Rate, Locate connection on the diagram on the back of this. Io6 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. SUGGESTED FORMS. 107 Subsidiary Connection. FORM No. 25. BLANK ELECTRIC LIGHT AND POWER COMPANY. . i8g . .Supt. The follo'ving named material and labor has been used at [removed from] the premises of No Quantities approved, St., as per your Order No. ...Storekeep er. . Foreman Material. Quantity. Price. Amount. Labor. [Names of Men.] Hours. Rate. Amount Cable, type Gauge number Joint-insulalion Sleeve-joints, copper. Foreman Jointer Plumber Sleeve-joints, lead T-joints, copper T-joints, lead Solder Primary fuse-box Location Primary switch Truck Location Total labor .... Total material Total cost Locate the connection on this diagram. Note. — Convenient size, 8" x lo", in pads. FORM No. 19. POLE REGISTER. St., commencing at. Pole No. Loca- tion. Date Erected. Height in Feet. Kind of Wood. Number and Description of Cross- arms or Other Attachments. Number and Description of Wires Carried. Distance to and Number of Ne.xt Pole. North East South West Note. — Convenient size page, 12" wide, with 21 lines, in books, half bound, cloth. loS CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. FORM No. 20. LINE REGISTER. ]._J ,1,1" ! 1 : I 1 * 1 r I I I I I I L__.L__..L_._ !__ I. Note. — Book folds here ; this page same size as upper page. Note. — Draw full line over dotted line for all cross-arms on pole, to take in as many pins as the cross-arm holds ; drawing line across the pole if the arm is on the side toward you, and filling out line of pole if the arm is on opposite side. Pole No on. Facing .Street. .Street. SUGGESTED FORMS. 109 FORM No. 21. ARC-CIRCUIT REGISTER. Starting at station, positive runs to to to to to to to to to to to to to to Circuit No Make of wire Gauge of wire Total length ft. 7 Nights. 6 Nights. Saturdays or One Night Only. Total. Location of Installation. Q < < a.' < Motors. Q < < Z < Motors. Q < bfl < s 0,' a < ■ Motors. 0. B Motors. d a X d d 2; d Pu' Note. — Convenient size, 8" high, 10" wide, in books, loose bound location should be explicitly stated, such as, " on pole in front [or back] of No Street," or " on side-wall of building," " in tower," etc. Transformers should be numbered consecu- tively and entered under the proper feeder or circuit number. An index to the location of each number will be necessary when a great many transformers are in use. This record also furnishes a good inventory of transformers and lights, and will be found otherwise convenient for refer- ence. FORM No. 22. TRANSFORMER REGISTER. Circuit or Feeder No. Name of Consumer. Location of Trans- former. Number of Trans- former Transformer Capacity in i6c.p. Lamps. 5 10 15 20 25 30 40 50 Lamps Wired on Each Transformer. 10 16 20 25 32 50 Note.— Convenient size, 12" wide, 26 lines, in books, half bound, cloth. Repair Tag (Form No. 23). — This is to be fastened to any arc-lamp or transformer that is brought in from the circuit for repairs, and is useful in tracing the trouble and cost of repair. Similar tags are very convenient for attaching to motors or any other piece of apparatus brought in for repairs. no CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. FORM No. 23. Sgl. Dbl Lamp [ Transformer} No Taken in 189 From No Street Circuit No Trimmer Inspector Why returned : Work-order No Repaired by Turned in to storekeeper 189 SUGGESTED FORMS. Ill Cable Foreman's Report (Form No. 24). — This blank is to be used by foremen on cable or underground-line work in the same manner as No. 12 is used for pole-lines. Order No. FORM No. 24. BLANK ELECTRIC LIGHT AND POWER COMPANY. Report of Cable Foreman. Weather at 12 o'clock noon 189 No. Feet Cable Drawn In or Out. B. &S. Gauge. Type of In- sulation. Cable- circuit Number. Location. [On what Street or Avenue. J Side of Street. Number Joints Made. Name of Insulator. Name of Plumber. I Diagram ofManhole. Show on this diagram location of all cables drawn in or out. EwFLOvfe'' Record. No. Foreman hours ....Men •' — Men " ....Men " Insulators " .. .Plumbers " Inspectors " ... Trucks " Remarks. . Foreman. Signed Note.— Convenient size, 8" x 10", in pads. Conduit Records (Forms Nos. 26, 27, 28, 29). — These records are of two general styles, according as the conduits are rented from a conduit company or owned by the lighting company itself. The above forms are samples of books differing but slightly from those used by a large lighting company in New York City, Nos. 26 and 28 being exact copies following the regular order or routine as required and practised by the Con- solidated Telegraph & Electrical Subway Company ; Nos. 27 and 29 include the changes necessary to fit them to the uses of companies owning their own conduits. These books seem to cover the entire ground very thor- oughly, and to include all the items and data necessary for a complete record. Application blanks printed in copying-ink are supplied by the Subway Company for the rental of a duct, for the construc- tion of a subsidiary duct, and for privilege to withdraw cables. 112 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. In using the book shown in Form No. 26 an application for a duct is made out on one of the blanks above mentioned, copied into a subway application book, and forwarded to the main ofifice of the company. The date and record folio of this being entered in the first two columns of this form. The Subway Company, after com- pleting all the financial formalities, assigns the duct to the com- pany, stating its position in the manhole, length, diameter, and any other necessary data. The Subway Company also furnishes a large map of the city showing the location of all conduits and giving the distances between manhole centres. These papers from the Subway Company furnish all the data for filling out the remaining columns on the first page of No. 26. The wide horizontal space between the two rulings is for laying out the number and gauge of cables drawn into the conduit duct, as per the data furnished on the opposite page. The figure at the left of this wide space is a diagram of the interior of a manhole, and the exact position of the duct should be laid out on the proper side of the diagram. The right-hand page of this book is a record of the main cables drawn into the duct assigned, as shown on the first page. The headings are thought to be sufificiently plain to indicate their uses. "From," "To" mean /ro7u a. street to another street, the names of which should be given ; and if from the middle of a block or to a similar point, it should be specified distinctly. As cables are sometimes drawn in by contractors and sometimes by the company itself, the column " By Whom " is necessary in order to determine responsibility for faults de- veloping afterwards. When conduits are owned by the lighting company itself. Form No. 27 should be substituted for the first page of No. 26. Form No. 28 is a record of subsidiary connections from the main conduit to buildings, the first page being for the pipe or conduit connection, and the second page for the cables drawn into it. The first page of this form is also filled from blanks and bills furnished by the Subway Company. Tracings of the large street section-maps, showing the line of all conduits and subsidiary connections, are also furnished when required. The subsidiary connections are copied from these section- SUGGESTED FORMS. "3 CM 6 z cr O c tc i- Z w H Q Z o u o Q a o u w a; M T3 Ol rt c ^ cs rt o •o -a .c V K . ti— ^ rt a ^ •1B5U3H JO UU3X •JB3A 3UO JO} IE}U3^ JO lunouiy •ranuuv Jsd aijiv iad [BiuayjoaJEij •siDna JO 'CM U " " H 6 o u fcL. •J33J1S JO 3P!S •IB5U3H 5SJIJ JO uoij -feJldxg JO 3JEQ •ma isjij JO junotnv •pauSissv siT^a •33Bd >|ooq-uoijBDiiddv •joj pajiddv . n-ea 114 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. (5 < CO W ►J n <; o < b o Q o u OS nl [A o U 'aouBusi •}S03 iBiox •DJ3 'ShiXet jo 5S03 •3iqB3 JO ^so3 ■33IAJ3S JO PUI^ •paUBis 3JBa •moqAv ^a ■UJ UMBJQ 31BQ •iaqainfsi imoji^ •jaq -mnM SBj-3iqB3 ■331U JBtlO puE 3[qB3 JO puijl aiqBO JO aSnBg jo azjg ■3iqK3 JO J33J jaqiuriK •jaq oj. oiojjI nl J3 •a a 3 o x: CO .:< O o x> 00 M X to a _u 'c 0) > c o U I (- O 2; SUGGESTED FORMS. 115 o U o H S o 3 I S-i •go to r- N O O o u Q Z o u o a o nl XI rr a n •n X r u « o 0) V be (0 a ■o B (« o «< ^ L- 5 ? ? c 3 c o U I. H H O ^; Il6 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. 00 — « U 2: o u w CM < '^ Pi ^ I— ( CC Q p ;:^ pa u o '^ o a; o u a a o U •3DUBU3)U|EI\[ pUB SJjEda'il AjBipisqng ;o JS03 lEjox ssqojiMS Xjbuiijj jo UOjlBOOT _4; JO n U tt. °Da D •a uouBinsui ■3DIA -J3S JO pu!>i ■ON siqBD oj pa5Dauuo3 •pa -1D3UU03 alBQ •ui uA\Baa 3j«a i 2 •japjo ■y[iofA. JO iaq ■nin>i puBajBQ J3 > c rt & S , 00 1) J3 *-• 2; CTl 4J J3 (U S fl CO nl o 2; ■5. XI u o o o' ■z o fa Il8 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. maps onto the small block-sections in the book, and the streets adjacent are lettered in. The right-hand page of No. 28 (No. 28A) is filled out from data supplied by the " Work-order " given for the job, with the returns from the different foremen. Form No. 29 is to take the place of the previous one with companies owning the conduits themselves. All the headings are thought to be sufificiently clear to explain their uses. A thorough and complete set of maps should accompany any system of records of underground work, and all box and joint locations should be very carefully and accurately laid out. All hidden joints or connections to buildings should be located by giving the distance from the curb and the distance either way from the extension of the nearest house partition-line. Distances between centres of all manholes, hand-hole boxes, or, as in the Edison system of tubing, between joints, should be plotted exactly. The sizes of pipe or other conduit, the nature of the material, depth below the surface, and in fact any particular data con- nected with the conduit system should be stated on the face of these maps. Sizes and style of cable are also well to state on the maps after completion. Circuit-testing Report (Form No. 30). — This form is used for recording the routine tests of circuits made during the day. These tests are usually made by magneto-bell, no attempt being made to measure the insulation resistance. Tests on live lines of any kind are rarely made at present, but it is high time they were, as the methods are simple and quick. Below are given methods for series arc and parallel circuits by use of the Weston voltmeter. a. Scries Circuit ; Dead. -zT" WESTON VOLT-METER ARC'LAM P CI RCUIT ^{ ^ X ?< X X — BATTERY — OR _= DYNAMO — E-E = GROUND -^ GROUND' -^ Elec. irorM ^ -- E. M. F. of baUery; V = reading in volts of Weston volt- Then meter; E R = resistance of Weston voltmeter; v X = insulation resistance to ground. SUGGESTED FORMS. b. Series Circuit ; Live. -* ^ 119 Eltx. World First take reading of full voltage E, then take voltage of v' and of z'" to earth. Letters represent same items as first case. Then i? v' -|- V r,X{£-{v'-\-v")). c. Parallel Circuits ; Live. Two-wire only. DYNAMO, EUc. HiwW Take total voltage E, then voltage from -f side to earth, then voltage from — side to earth. Letters same as other cases. Positive side, x =z R X \ —p- — ) ; Negative side, x'= Rxi ^~ ^"^„"^ "'' \ For case "^" the Weston Company now make a volt-meter with a zero mark in the centre of the dial and a circuit-closing FORM No. 30. BLANK ELECTRIC LIGHT COMPANY. No. .189.... Circuit-testing Report. Mention onlj^ those circuits that test defective. Time. Trouble, and Time Removed. Insulation Resistance. Weather Weather Weather All circuits not showing an insulation resistance of megohms or over to be considered defective. Remarks. Signed Note. — Convenient size, 5" wide by 7" high. .Inspector. I20 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. plug on either side, which much facilitate readings, and used with a chart furnished for the purpose, the measurement of line-insula- tion is very simple. As mentioned above, in the routine tests it is not necessary to make record of any but those circuits show- ing insulation below the standard. If special record tests are made periodically, report should be made on Form No. 31 for cables and a similar one for pole-lines, for it is necessary to know all the conditions in order to correctly judge results. Underground-cable-test Report (Form No. 31). — This form is for use to record all tests of insulation on underground cables where such tests are made on dead circuits and by galva- nometer and battery. This test is usually the one required by conduit authorities, but that shown in the previous paragraph, in which the voltage actually used on the circuit is also used for testing, is considered far more preferable by the writer. This form can be made up in books or in sheets according to individual taste; if in the former manner it is well to leave out FORM No. 31. INSULATION TEST OF THE UNDERGROUND CABLES OF THE BLANK ELECTRIC LIGHT AND POWER COMPANY. Circuit No Made at [Left-hand side.] 4-* '5 to ■3 <» u Location in Conduit. Date of 1) 3 Vt-I 3 U So 11 « §a •n Test. • rt ■q >. onstant vanome OJ .-< U 3 (L) nl a e 3 u a ^1 ^6 Street or Avenue. Which Side. From To mo. day K H z H oa W U Divisions c o . rt o 11 'u5 H Megohms ^ a O o Megohms Insulation Resist- ance per Mile. Required by Rules without Lamps or Inside Connections. aJ S.S Miles as 3 > "A g Length of Over ~ head Wire in v> Circuit. a J . 6.S ti Earth- current. Deflec- tion. Divisions Capacity of Cable. Charge. Divisions 1 Location of Test- ing-place. [Right-hand side.] Remarks. Note. — Convenient size page, 8" x toj. SUGGESTED FORMS. ^'^iliLC^JJFOiRiJ^^g,*^ the column headed "Circuit Number" and head the page with the same, for then all tests of the same circuit are recorded under each other, and comparisons are easier made. Sheets are required in case a report has to be submitted to a conduit com- pany or the city authorities. Complaints (Form No. 32). — This form is for use in the office for complaints received from customers either verbally or by telephone. The word "messenger" or "telephone" is crossed out according as to how the complaint is received. The slip is to be filed away by date when remedied. The method of recording complaints practiced in some stations is to keep a complaint and repair book on some con- venient desk, in which are entered complaints as they come in, stating time and how received ; and such petty orders for immediate repairs as require no material are attended to by the regular inspectors. The first man in takes off such items as he can conveniently visit, setting his name and time taken oppo- site each item, and checking off when completed, again stating the time. This is a very convenient method, and the history of repairs is before one in good form. One of the large office diaries procurable at stationers' is a convenient form of book for this purpose. FORM No. 32. Dated 189 Mr of No Street, complains at o'clock . .m., by '^'^P'^°"^' that messenger, Remedied satisfactorily 189. .. at o'clock . . . M. Signed . Note. —Convenient size, 3"x4j^". Inspector's Report (Form No. 33).— This blank is for use by the men who patrol the circuits during service and by trimmers in reporting any fault discovered. It is for general use on all 122 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. kinds of service, and is especially useful in reporting street arc- lights out, this being checked by the reports from city authorities. If the note on the bottom, stating that lights out or trouble not properly reported will be charged to the inspector, is carefully impressed, much expense may be saved. Inspectors have been known not to go entirely over the lines: in such cases charging them with the price of the lamps in trouble once or twice will bring them to time. FORM No. 33. BLANK ELECTRIC LIGHT AND POWER COMPANY. Inspector's Report : from o'clock m. to o'clock m. Weather at midnight Date 189.... Lights Out of Order. Location of Lamp, or Name of Customer. Time Reported Out. Time O.K. Total Time Out of Order. Trouble. Signed Inspector. Lamps out, or trouble, not properly reported will be charged to the Inspector. Note.— Convenient size, y"xS". Engineer's Daily Report (Form No. 34). — This blank is for use in small stations where it is considered unnecessary to have separate blanks for the operating departments. It is thought to cover most of the points necessary, and can be called either Engineer's or Superintendent's Report as desired. Although space is provided on this blank for the regular supplies, the writer is much in favor of keeping such record entirely separate from operating reports and including it in the storekeeper's periodical report. In ruling this blank, space must be provided for according to the equipment of the station. Dynamo-engineer's Report (Form No. 35). — This form is for use by the man in charge of the dynamo-room, in those stations that are large enough to require separate departmental reports. No supplies are provided for, as they are reported by the storekeeper. SUGGESTED FORMS. 123 FORM No. 34. BLANK ELECTRIC LIGHT AND POWER COMPANY. Engineer's Daily Repori-. Weather at 6 p. M 189 — Engines. No. Engine Time Started. Time Stopped. Hours Run. Average Vacuum, Inches. Dynamos. No. Dyn- amo 1 No. No. Circuit Time Time Hours or Started. Stopped Stopped Feeder. for Trouble Total Hours Run. Carbons used, long. . " " short. Boilers. No. Boiler. Time Started. Time Stopped. Hours Run. Average Pressure. Total fuel used . lbs. Water used " Evaporation per lb. of fuel " Oil and Waste. Pints Cylinder- oil. Pints Engine- oil. Lbs. Grease. Lbs. Waste. Rags. Incandescent-lamp Renewals. C.P. Free . . . Sold..., 10 16 25 ' 32 — Total.. 1 . i6-c.p. lamp hours. .i6-c.p. lamps. .i6-c.p. lamps. i6-c.p. lamps. Feeder-load Record. Total ampere-hours equal to Highest amperes " Lowest amperes " Average amperes " City arc-lamps connected, No. Commercial arc-lamps connected, No. Series lamps connected. No. Constant-current motors connected. -5 ,,, ( Horse-power ' Total arc-lamp hours, arc-circuits Total load equal to arc-lamp hours. Employes' Record. Name. Occupation. Reported. Off Duty. Hours Employed. Rate. I Signed Engineer. Note.— Convenient size, 8" x 15". 124 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. FORM No. 35. BLANK ELECTRIC LIGHT AND POWER COMPANY. Dynamo-engineer's Daily Report. Weather at 6 p.m i8 Number of Dynamo. Nu mber of Circuit. Time Started. Time Stopped. Number of Hours Stopped for Trouble. Total Hours' Run of Dynamo. Remarks, EMPLOvfis' Record. Day-tour from. ... a.m. to p.m. Night-tour from, p.m. to a.m. Name. Occupation. Hours. Name. Occupation. Hours Signed Dynamo-engineer. Note. — Convenient size, 8" x lo". Chief Engineer's Daily Report (Form No. 36). — This blank is made up for large stations using generally more than one shift of employes. The form here shown is ruled for two shifts ; in case three shifts are used it is only necessary to widen out the blank to include the third tour. In ruling the blank for a station, spaces for names, boilers, engines, etc., will be provided to fit the case. The form is suf- ficiently indicated. Chief Gateman's Report (Form No. 37). — Where water- power is used exclusively, or in fact at all, and separate depart- mental reports are required, this form includes about all the data necessary. Should the station be small and separate reports not be kept, the main part of the data can be put on the daily report of engineer or superintendent (Form No. 34) in place of steam data. Superintendent's Daily Report (Form No. 38). — This is a r^stim^oi tlie other departmental reports, such as Chief Engineer's Daily Report, Dynamo-engineer's Report, Inspector's Reports^ SUGGESTED FORMS. 125 FORM No. 36. BLANK ELECTRIC LIGHT AND POWER COMPANY. Chief Engineer's Report. For 24 hours ending 7 a.m , .189... Names. Day-tour. From ..A.M. to. .. .Chief Engineer, hours. .Assistant " " . Oiler, " . Fireman, " Coal, kind Amount used lbs. Other fuel reduced to coal * " Total fuel " Ashes removed " Combustible consumed " Engines. 4) -a al '5 Hi3 ^^ is 1* rt' . n 3 1) " rt " > rt = Names. Night-tour. From P.M. to a.m. .Assistant Engineer, hours .Oiler, " Fireman, " Water-meter. 7 A.M. To-day. Previous Read- ing. Amount Used, Cu. Ft. Temp, feed-water degs. average. Temp, hot well " " Evaporation lbs. water per lb. coal. Quarts Eng.-oil. Quarts (jyl.-oil. Lbs. Grease. Lbs. Waste. Rags. Boilers. •Z.-0 pq •a 4) a> ..■a ,.. w « . H2 h2 Hour Run m I/) . J= X ^ C 0) •n N c rt *_t C 4J u n c nl •a V (/} 1 V XI H t!£ •^ c u .:^ i.< J3 u a «j a C 132 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. FORM No. 43. Trimmer's Report. Name. Premises No Street. Number of lamps Burn until .of candle-power. o'clock nights for months. Lamps burned week ending. Day of Week. Sunday... . Monday Tuesday. . . . Wednesday . Thursday .. Friday . . . Saturday Totals Number of Lamps. Remarks. Signed Trimmer Note. — Actual size. SUGGESTED FORMS. ^33 page made in loose sheets, and everything can be printed on it if customers are comparatively regular. These sheets are placed in a loose cover of flexible leather and are to be replaced every week, or they may be made to last a month if desired. Pages for new customers can be inserted in consecutive order, so that the trimmer always has a complete list of his lamps, giving full particulars as to how and when they are to burn. At the end of the period for which these slips are made out they are turned in to the office and become the " first entry" and record of the work and of the charge to the customer. FORM No. 44. TRIMMERS' REPORT. No. BLANK ELECTRIC LIGHT AND POWER COMPANY. I hereby acknowledge that the number of arc-lamps stated below have burned to my satisfaction for the time and dates stated below : [Customer will sign here.] 189.. Day. [Time of Burning.] Date Part night to p.m. All night Sun- day. Mon- day. Tues- day. Wednes- day. Thurs- day. Fri- day. Satur- day. No. Days. Signed Note. — Convenient size, ^" x 5W Trimmer. Form No. 44 is very useful for some troublesome customers. It is made up in pads and filled up by the trimmer, being pre- sented to the customer for his signature at the end of the week when the lamps are trimmed ; it is then turned in at the ofifice as a receipt for goods delivered, and prevents many disagreeable wrangles over lamps out for any cause. Meter-book (Form No. 46). — The writer considers this form the best meter-book yet devised ; it is not original with him, but is similar to one in use by a large gas company. It is printed in separate sheets on a good quality of strong paper, and the loose sheets, after having the name and other data written in by the clerk, are placed in a flexible leather cover for use by the man who takes the meter-readings. New customers' slips are inserted in consecutive order by street numbers, or removed if stopped. When customers are regular and settled down to .a steady run 134 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. these sheets can all be printed in quantities, as only the name and other data need to be set up ; this is scarcely necessary, though, if readings are taken but once a month, as the book will last a year and can then be filed away. Customers' Bills (Forms Nos. 45, 47, 48, 49). — Forms Nos. 47, 48, and 49 are different styles of bills for different classes of meter service, the last one (No. 49) being printed on the present large-size postal card, and sent out as a statement for the cur- rent month, without arrearages, as it is illegal to dun a person by postal card. It has been in very successful use by a large gas company for a long time, and is very convenient where customers pay at the ofifice rather than to a collector. Form No. 45 is used for arc-lamps, incandescent lamps, or motors on contract service. The coupons attached to the right-hand end of each of these forms are to be removed by the collector when paid, and serve as a check for his collections at night, — all bills not paid being brought back whole, — so he need make no entry during the day, thus very much facilitating the work. LIB; THE UNIVERSITY ■*■ OF THE ' siJf'CALlFORVU^ SUGGESTED FORMS. 135 FORM No. 46. Page for Meter=book. O Eyelet-holes for cover. Q Name. Premises No. Street Meter No capacity . . factor. No. lights [or motors] . Date of Reading. Reading. Difference. Note. — Actual size. 136 CENTRAL STATION BOOKKEEPING AND SUGGESTED FORMS. CO C/3 V e o • a> to s • 7 ■^ t/J 2 3 cc ^ 11. -♦-• U CS %m -*-- c © 0! •a m •a c u u u u a. o «5 < o u Qi o pu a < H K O y 2 f- u w .J « < CQ o c 3 o S •a O < Q a a! Q •a V C3 o a 3 o u e a ffl n! a •a c 3 T3 C 3 O a Z do c E o Ji i5 S u c o u I h O u o (I, Q. E o U o JO jDEJjuoo am aSuBtjo oj pazuoqjne jou si jojoano^ aijx I SUGGI.S I'Kl) lOkMS. / 1^ cc O CO B o 3 1 i 2 " G i < Q a •a o C- 3 c " J *-■ 4' r; X! (A Q m c n! u 3 •D O s < C o U I III H O 25 3 -*- c^ o u u i; eg r u 01 (A o u V. u 11 ^j 3 tr H] c O Q V 4; u [X. 0. a. c a a 6 c U o •jaSEUBiv sqi oj 3unuM m siuiBidtuoD he ajjcp^ •[[iq siqi JO JDBJJU03 aqj aaueqa oj pazuoqinE jou si jojd3|[03 aqx V' OF THK ^K TT'NTTTTTT'-r:! r-Ti-n-r-r 138 CENTRAL STA'I U)N IHK )K KKKl'lNi; AND SUGGESTED FUKMS. 00 d z O 4> o 00 t/3 s o s 4> s is o o ■a a o •a c u u u a o C 3 o a CIS O P < a.- o u w o Q z ««; H X C3 U H U W •-I <: ►J o H c o a 3 . o-a : G • 3 • t/) • C : o oO Q 2 MH u a. 4-> « CO M VH Ji° Cui! nl Crt 1) rt Q ni O. «>« c 3 O a < Q C rt a a o U V .c o a a JO 13BJ1U03 am aSuBqD oj pazuomne jou si aoj03|[O3 sqx sug';estei) forms. 139 FORM No. 49. Customers' Postal=card Bill. B a D •o J2 V U3 C o a o u a o C o Q >-* < § o u w o Q Z < O J u s u tii W z pa o H •O a a 3 (4 4-1 c 3 o a < c a a Pi c O. S o U V o c o o be •a •o 0! •a c a Z T3 o a C CU o ■ Z THIRD EDITION. GREA TL V ENLARGED. A DICTIONARY OF Electrical Words, Terms, and Phrases. By EDWIN J. HOUSTON, Ph.D. (Princeton), AUTHOR OF Advanced Primers of Electricity ; Electricity One Hundred Years Ago and To-day, etc., etc., etc. Cloth. 667 large octavo pages, 582 Illustrations, Price, $5.00. Some idea of the scope of this important work and of the immense amount Df labor involved in it, may be formed when it is stated that it contains defini- tions of about 6ooo distinct words, terms, or phrases. The dictionary is not a mere word-book ; the words, terms, and phrases are invariably followed by a short, concise definition, giving the sense in which they are correctly employed, and a general statement of the principles of electrical science on which the defi- nition is founded. Each of the great classes or divisions of electrical investiga- tion or utilization comes under careful and exhaustive treatment ; and while close attention is given to the more settled and hackneyed phraseology of the older branches of work, the newer words and the novel departments they belong to are not less thoroughly handled. Every source of information has been re- ferred to, and while libraries have been ransacked, the note-book of the labora- tory and the catalogue of the wareroom have not been forgotten or neglected. So far has the work been carried in respect to the policy of inclusion that the book has been brought down to date by means of an appendix, in which are placed the very newest words, as well as many whose rareness of use had con- signed them to obscurity and oblivion. As one feature, an elaborate system of cross-references has been adopted, so that it is as easy to find the definitions as the words, and aliases are readily detected and traced. The typography is ex- cellent, being large and bold, and so arranged that each word catches the eye at a glance by standing out in sharp relief from the page. Copies of this or any other electrical book published will be sent by mail, POST- AGE PREPAID, to any address in the world, on receipt of price. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. PUBLICATIONS OF The W. J. JOHNSTON COMPANY, New York. The Electrical World. An illustrated Weekly Review of Current Progress in Electricity and its practical applications. Annual Subscription $3.00 Electric Railway Gazette. An Illustrated Weekly Record of Electric Rail- way Practice and Development. Annual Subscription 3.00 Johnston's Electrical and Street Railway Directory. Containing Lists of Central Electric Light Stations, Isolated Plants, Electric Mining Plants, Street Railway Companies (Electric, Horse and Cable), Lists ot Manufacturers of, and Dealers in. Electrical and Street Railway Apparatus, Directory of Elec- tricians, etc. Published Annually 5.00 Central Stations of Cologne and Amsterdam. By Carl Coerper. Pages 15x21 inches. 34 Double Page Plates on Cardboard. Handsome Morocco Binding 25.00 The Telegraph in America. By Jas. D. Reid, 894 royal octavo pages, illus- trated. Russia 7.00 Dictionary of Electrical Words, Terms and Phrases. By E. J. Hous- ton, Ph.D. Third Edition, greatly enlarged. 667 double-column octavo pages, 582 illustrations ' . . 5.00 The Electric Motor and its Applications. By T. C. Martin and Jos. Wetzler. With an appendix on the Development of the Electric Motor since 1888, by Dr. Louis Bell. 315 pages, 353 illustrations 3.00 The Electric Railway in Theory and Practice. By O. T. Crosby and Dr. Louis Bell. Third Edition. Revised and Enlarged 2 50 Alternating Currents. An Analytical and Graphical Treatment for Students and Engineers. By F. Bedell, Ph.D., and A. C. Crehore, Ph.D. Third Edition. 325 pages, 112 illustrations 2.50 Gerard's Electricity. With chapters by Dr. Louis Duncan, C. P. Steinmetz, A. E. Kennelly and Dr. Cary T. Hutchinson. Translated under the direction of Dr. Louis Duncan 2.50 The Theory and Calculation of Alternating-Current Phenomena. By Charles Proteus Steinmetz 2.50 Central Station Book-keeping. With Suggested Forms. By H. A. Foster. 2.50 Practical Calculation of Dynamo Electric Machines. By A. E. Wiener. 2.50 Continuous-Current Dynamos and Motors. Their Theory, Design and Testing. With Sections on Indicator Diagrams, Properties of Saturated Steam, Belting Calculations, etc. An Elementary Treatise for Students. By Frank P. Cox, B. S. 271 pages, 83 illustrations 2.00 Electricity at the Paris Exposition of 1 889. By Carl Hering. Cloth, large octavo. 250 pages, 62 illustrations 2.00 Electric Lighting Specifications. For the use of Engineers and Archi- tects. By E. A. Merrill. Second Edition 1.50 The Quadruplex. By Wm. Maver, Jr., and Minor M. Davis. With Chapters on the Dynamo in Relation to the Quadruplex, the Wheatstone Automatic Telegraph, etc. 126 pages, 63 illustrations 1.50 The Elements of Static Electricity. With Full Descriptions of the Holtz and Topler Machines and their Mode of Operation. By Philip Atkinson, A.M., Ph.D. Second Edition, revised. 228 pages, 64 illustrations 1.50 I Lightning Flaslnes and Electric Dashes. A Volume of Short, Bright and Crisp Electrical Stories and Sketches. i6o pages, copiously illustrated $1.5© A Practical Treatise on Lightning Protection. By Henry W. Spang. I So pages, 28 illustrations l.SO Electricity and Magnetism. Being a Series of Advanced Primers. By E. J. Houston, Ph. 1). 500 pages, 169 illustrations 1.00 Electrical Measurements and Other Advanced Primers of Elec- tricity. By E. J. Houston, Ph.D. 429 pages, 169 illustrations 1.00 The Electrical Transmission of Intelligence and other Advanced Primers of Electricity. By E. J. Houston, Ph.D. 330 pages, 88 illus- trations 1.00 Electricity One Hundred Years Ago and To-day. By E. J. Houston, Ph. D. 199 pages, illustrated 1.00 Electro-Technical Series. By E. J. Houston, Ph. D., and A. E. Kennelly, D.Sc. Ten Volumes: Alternating Electric Currents; Electric Heat- ing ; Electromagnetism ; Electricity in Electro-Therapeutics ; Electric Arc Lighting; Electric Incandescent Lighting; Electric Motors; Electric Street Railways; Electric Telephony; Electric Telegraphy. Each 1.00 Alternating Currents of Electricity. Their Generation, Measurement, Distribution and Application. By Giskert Kapp, with an Introduction by William Stanley, Jr. 166 pages, 38 illustrations 1.00 Recent Progress in Electric Railways. Being a Summary of Current Progress in Electric Railway Construction, Operation, Systems, Machinery, Appliances, etc. Compiled by Carl Hering. 3S6 pages, no illustrations 1.00 Standard Tables for Electric Wiremen. With Instructions for Wiremen and Linemen, Underwriters' Rules and Useful Formulae and Data. By Chas. M. Davis. Fourth Edition, thoroughly revised and edited by W. D. Weaver. l.OO Reference Book of Tables and Formula for Electric Street Rail- way Engineers. Arranged and Compiled by E. A. Merrill. Flexible Morocco 1. 00 Original Papers on Dynamo Machinery and Allied Subjects. By John Hopkinson, F, R. S. 249 pages, 90 illustrations 1.00 Universal Wiriner Computer. For Determining the Sizes of Wires for Incandescent Electric Lamp Leads without Calculation, with Some Notes on Wiring, etc. By Carl Hering. 44 pages 1.00 Dynamo and Motor Building for Amateurs. With Working Drawings. By Lieut. C. D. Parkhurst, U. S. A. 163 pages, 71 illustrations 1.00 Experiments with Alternate Currents of High Potential and High Frequency. By Nikola Tesla. 146 pages, with portrait and 35 illus- trations 1. 00 Lectures on the Electromagnet. By Prof. Silvanus P. Thompson. 287 pages, 75 illustrations 1.00 Practical Information for Telephonists. By T. D. Lockwood. 192 pages 1.00 Electric Railway Motors. By N. W. Perry. 256 pages, many illustrations . . 1.00 Wheeler's Chart of Wire Gauges 100 A Practical Treatise on Lightning Conductors. By Henry W. Spang. 48 pages, 10 illustrations 75 Proceedings of the National Conference of Electricians at Philadelphia, 1884. 300 pages, 23 illustrations 75 Tables of Equivalents of Units of Measurement. By Carl Hering.. .50 Copies of the above or any electrical book published will be promptly mailed to any address in the world, po.stage prepaid, on receipt of price. Address The W. J. JOHNSTON COMPANY, 2S3 BROADWAY, New York. nv PRESS. The Theory and Calculation of Alternating-Current Phenomena, BY CHARLES PROTEUS STEINMETZ. Cloth, rrice, ,fy*..'iO. This is the first work yet written in any language dealing in a complete and logical manner with all of the phenomena of alternating currents and their calculation in the design of alternating-current machinery. In the first six chapters the various primary conceptions and methods of treatment are developed, the use of complex quantities being explained in a remarkably clear and efifective manner. The various alternating-current phenomena are then taken up in turn and the more complex pans of the subject approached so gradually and with such a logical preparation that but little if any difficulty Will be met in their understanding. The remaining chapters of the book, forming half of its contents, are devoted to the methods of calculation of transformers, simple alternating and polyphase generators and motors, all of the various reactions involved being thoroughly analyzed and discussed. The work con- tains the very latest knowledge relating to alternating-current phenomena, much of which is original with the author, and here appears for the first time in book form. The high authority of the author on the questions of which he treats, and the original methods which he pursues in their exposition, give this work a character which will assign it to a high place in electrical literature, in which it promises to rank as a classic. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. IN PRESS. Lessons in Electricity and Magnetism. BY Prof. ERIC GERARD, DIRECTOR OK L'Instiiui FJectrotcchnique Mo)itefiore, University of Liege., Belgium. TRANSLATED UNDER THE DIRECTION OK LOUIS DUNCAN, Ph.D., Johns Hopkins University. With American Additions as follows : A Chapter on the Rotary Field, by Dr. Louis Duncan ; A Chapter on Hysteresis, by Charles Proteus Steinmetz ; A Chapter on Impedance, by A. E. Kennelly ; A Chapter on Units, by Dr. Cary T. Hutchinson. Cloth. Price, $2.50. As a beautifully clear treatise for students on the theory of electricity and magnetism, as well as a resume for engineers of electrical theories that have a practical bearing, the work of Professor Gerard has been without a rival in any language. As a text-book of reference it has been largely used in .American colleges, the logical methods of the author and his faculty of lucid expression and illustration simplifying to students in a remarkable manner the understand- ing of the various subjects treated. The scope of the present translation has been limited to those parts of the original work treating of theory alone, as the practical portions would not have the same value for American students as for those to whom the book was originally- addressed. In order to make it a treatise comprehensive of all electrical theory having a bearing on practical work, and to bring the subject-matter up to date, several chapters written by American authors are added. As will be seen above, the authors of these chap- ters are authorities on the several subjects with which they deal, and the work as thus extended forms the most complete treatise yet published relating par- ticularly to electrical theory as it enters into the domain of the engineer. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. PRACTICAL CALCULATION OF Dynamo=Electric Machines, A MANUAL FOR ELECTRICAL AND MECHANICAL EN- GINEERS, AND A TEXT-BOOK FOR STUDENTS OF ELECTRO-TECHNICS. BY ALFRED E. WIENER, E.E., M.E., Member of the Anterican Institute of Electrical Engineers. Cloth, Illustrated. Price, $2.50. Based upon the practical data and tests of nearly two hundred of the best modern dynamos, including the machines used at the recent World's Fair and those in the largest and most modern central-stations, a complete and entirely practical method of dynamo-calculations is developed. Differ- ing from the usual text-book methods, in which the application of the vari- ous formulas requires more or less experience in dynamo-design, the present treatise gives such practical information in the form of original tables and formulas derived from the result of practical machines of American as well as European make, comprising all the usual types of field-magnets and armatures, and ranging through all commercial sizes. The book contains nearly a hundred of such tables, giving the values of the various constants, etc., which enter into the formulas of dynamo-design, and for all capacities,^ from one-tenth to 2000 kilowatts, for high and slow speed, for bipolar and multipolar fields, and for smooth and toothed drum and ring armatures. Although intended as a text-book for students and a manual for practical dynamo-designers, any one possessing but a fundamental knowledge of algebra will be able to apply the information contained in the book to the calculation and design of any kind of a continuous-current dynamo. Copies of this or any other electrical book published tvill be sent by mail, POSTAGE PREPAID, to any address in the world on receipt of the price. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. RECENT PROGRESS IN ELECTRIC RAILWAYS. Being a Summary of Current Progress in Electric Railway Construction, Operation, Systems, Machinery, Appliances, etc. By carl HERING. AUTHOR OF *^Prindples of Dynamo Electric Machinery" etc., etc., etc. Cloth, 389 pages, 104 Illustrations. Price, $1.00. The details connected with electric street railways have become so numerous and the systems so varied that the reader is at a loss when he wishes specific in- formation in regard to many desirable points, which can scarcely be expected, as a rule, in a general treatise on the subject. Hering's " Recent Progress in Electric Railways " is particularly valuable from its treatment of details, and elaborates a number of features that have heretofore received only brief notice in other works, — such as high-speed interurban roads and underground tunnel conduit systems, — while the section on construction and operation is very full, and gives much recent engineering and financial data. The historical notes and statistics on the development of the industry will be found complete and reli- able. The hundred or more pages devoted to the consideration of details and recent improvements contain information of the greatest value that otherwise could only be obtained by a laborious search through periodical literature. Here the latest inventions and developments in street-railway motors, appara- tus, and fittings are described and illustrated in great detail, thus supplying the omissions from more general treatises. CONTENTS. Chapter I. Historical. — Chapter 11. Development and Statistics. — Chapter III. Construc- tion and Operation. — Chapter IV. Cost of Construction and Operation. — Chapter V. Over- head Wire Surface Roads. — Chapter VI. Conduit and Surface Conductor Roads. — Chapter Vn Storage-battery Roads. — Chapter VIII. Underground Tunnel Roads. — Chapter IX. HigHi-speed Interurban Railroads.— Chapter X. Miscellaneous Systems,— Chapter XI. Gen- erators, Motors, and Trucks. — Chapter XII. Accessories. Copies of this or any other electrical book published will be sent by mail, POSTAGE PREPAID, to any address in the world, on receipt of price. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. The Universal Wiring Computer. By carl HERING, AUTHOR OF ** Principles of Dynamo -Electric Machines, " etc., etc., etc. Cloth. 4:4i pages, 4 charts. Price, $J.OO, By means of engraved charts the sizes of conductors are determined directly in circular mils or in gauge numbers, for any make of lamp (or any horse power of current), for any loss, for any number of lamps, and at any distances, without calculations, formulae, or knowledge of mathematics. It is the equivalent of a complete set of tables for all practical cases, with the advantage over these of being much simpler, more compact and handy, than such a cumbersome and bulky set of tables would be. It gives the result in as little time as it would otherwise take to write down the figures to perform the calculation. The book includes also an illustrated article giving general hints on wiring, and a set of original Useful Auxiliary Tables, for determining heating limits, weights of insulation, power reductions, composite wires of large sections, weights aad refiistances, wire gauges, etc. CONTENTS. Introduction. — Explanation of the Charts. — Hints and Modifications. — Charts. — Distribu- tion of Incandescent Light Loads. — Fusible Cut-outs. — Wiring Formulae, their Deduction and Use.— Table of Wire Gauges. — Table of Compounded Wires of Large Cross-section. — Table of the Weight and Resistance of Copper Wire. — Table of Temperature Corrections for Cop- per. — Weight of Insulated Wire for Wiring. — Table of Heating Limits or Maximum Safe Carrying Capacity of Insulated Wires. — Table of Horse-power. — Equivalents. — Wiring Tables. Copies of this or any other electrical book published ivill be sent by mail, POSTAGE PREPAID, to any address in the world, on receipt of price. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. SECOND EDI TION. ENTIREL Y RE WRITTEN. Electric Lighting Specifications FOR THE USE OF ENGINEERS AND ARCHITECTS. Bv E. A. MERRILL, AUTHOR OF " Reference Book of Tables and For7nulce for Electric Street Railway Engineers^ doth. Price, $1.50. This work has been prepared by an electrical engineer with a very extensive experience in drawing up specifications for one of the great-electric light com- panies, and will be found an invaluable aid, not only in drawing up specifications, but also in furnishing an outline to assist in preparing plans and estimates. The matter is so arranged that one with no familiarity with electric lighting may rapidly draw up specifiations for any system, and for the smallest as well as for the largest and most complex electric installation, as well as specifications (or the steam-plant, where one is included. From a comprehensive and re- markably simple outline, the parts applying to an installation are selected by reference to its size, the system, manner of installing wires, etc. ; reference to various parts of the book then give the complete matter for the specifications. In an introduction the author gives much valuable information in regard to important points to be observed in selecting the system, voltage, material, etc., for varying circumstances. An analysis is also given of a specific installation, which will serve as a guide for the examination that should be made previous to drawing up specifications, in order to decide how the different conditions of the problem in hand may be best satisfied. Introduction. — Working Outline. — Specifications. — General Specification.— Installation of Dynamos and Switchboards. — Alternate-current Converter System. — General Specifications for Alternate or Direct Current Dynamos for Parallel System of Distribution.— Arc Dynamos. —Fixtures, etc.— Interior Wiring. — Two-wire, Direct or Alternating-current System.— Three- wire System. — Three-wire System Adapted to Two-wire System.— Arc System.— Conduit System, Two-wire.— Interior Wiring for Central-station Plants.— Pole Lines.— Low Potential, Direct Current Two-or Three-wire. — Alternating System. — Street-lighting Circuits. — Speci- fications for Steam-plani. Copies of this or any other electrical book published will be sent by mail, POST- AGE PREPAID, to any address in the world, on receipt of price. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. REFERENCE BOOK OF TABLES AND FORMULAS FOR ELECTRIC STREET RAILWAY ENGINEERS. ARRANGED AND COMPILED By E. a. MERR ill, AUTHOR OF '■^Electric Lighting Specifications for the Use of Engineers and Architects^ Flexible Morocco. Frice, $1.00. To a busy man the value of a reference book depends largely on the facility with which he can get from it the information he desires. In the larger works the labor involved in seeking out information, which pei-haps is scattered through several sections and encumbered with examples and explanations al ready familiar to the engineer, is often exceedingly annoying, especially when many times repeated. It is the object of this reference book to avoid such annoyances and meet a practical need by collecting and arranging in a concise, logical order those tables and formulas which are in constant use by the electri- cal street-railway engineer in making estimates, ordering material, on con- struction work, etc. All superfluous examples and explanations have been ex- cluded, as well as unnecessary extensions of formulas into tables when such extensions consist only in the simplest mathematical processes. Not only has considerable care been taken in selecting and checking material compiled di- rectly, but several original tables and formulas have been added, especially in the sections on track and overhead-work, which will save many calculations. Furthermore, many tables and formulas have been extended and modified to meet the conditions imposed in street-railway work. The practical arrange- ment of the work, its condensed style and convenient form, will recommend it to every street-railway engineer. Every heading is in bold-faced type, which easily catches the eye as one glances over the page, thus materially aiding quick reference, and as a further aid a complete cross-index is added. The book is bound in flexible covers and is of convenient size to carry in the pocket. Copies of f his or any other electrical book published will be sent by mail, postage PREPAID, to any address in the world on receipt of the price. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. FOURTH EDITION. STANDARD XABLKS FOR ELECTRIC WIREMEN, WITH INSTRUCTIONS FOR WIREMEN AND LINEMEN, UNDER= WRITERS' RULES, AND USEFUL FORMUL-C AND DATA. By CHAS. M. DAVIS. Fourth Edition, thoroughly Revised and Edited by W. D, Weaver. Flexible Morocco. 128 pages. Price, $1.00, The fourth edition of this popular book contains the latest revisions of the insurance rules of the Underwriters' International Electric Association, now -almost exclusively used in the United States. An important section has been added on the calculation of alternating current wiring, which for the first time brings this subject within the reach of practical men. A number of the most important tables were prepared expressly for this work, and being copyrighted -cannot be found elsewhere. The wiring-tables are arranged in the most con- venient manner for practical use ; all have been calculated on a basis of 55 watt lamps, and it is believed that this is the first uniform set of tables pub- lished. A valuable table here appears for the first time, by means of which the tables of the three standard voltages can be used for any other voltage, and also for other drops than those in the tables printed. The method of deter- mining the sizes of conductors has been proved in practice, and the wiring formulae for motor circuits, etc., are put in their simplest and most practical form. The formulae for horse-power of engine and boilers are published for the first time, and while they are based on rational principles, the different value of heating surface in boilers being considered, the results they give are the actual commercial ratings and not the theoretical powers. The tables for the limiting currents for exterior wiring and the candle-power of arc-lamps are also here published for the first time in their present form. Ayer's valuable instructions for linemen (revised) are included with permission of the author. The object always kept in view has been to produce a book for wiremen and electricians of a thoroughly practical character and free from the padding and useless tables that generally accompany such works. Copies of this or any other electrical book published ivill be sent by mail, postage J'KEPAID, to any address in the ivorld, on receipt of price. The W. J. Johnston Company, Publishers, 253 BROADWAY, NEW YORK. The Pioneer Electrical Journal of America. ■'^liVi-:^ HANDSOMELY AND PROFUSELY ILLUSTRATED, IS PUBLISHED EVERY SATURDAY BY THE W. J. JOHNSTON COMPANY, Established 1874. Incorporated 1889. ''elephone Call: CORTLANDT 924. Cable Address: "ELECTRICAL," NEW YORK. Publication Offices : 253 BROADWAY, NEW YORK. Hew Kn^laiid Office: (>'20 Atlantic Avenue, Roston. | AVestern Office: 936 Monadnock Block, Chicago. Pliiladelpliia Office: 1)27 Clieslnut Street. THE ELECTRICAL WORLD is noted for its ability, enterprise, in- de]>en(lence and honesty. For thoroughness, candor and progressive spirit it stands in the foremost rank of special journalism. 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