BUKEAU OF MARKETS. 433 



An accounting s^'steni designed to indicate costs of operation and 

 approved forms for shipping records Avere devised for tlie use of 

 operators of motor routes. Emphasis was phiced on the necessity 

 for the adequate insurance of cargoes, and provisions to be incorpo- 

 rated in cargo insurance policies Avere suggested after consultation 

 with responsible underwriters. Tlie advantages resulting from the 

 use of proper terminal facilities Avere pointed out, and the possi- 

 bilities of establishing central terminal facilities for all routes in 

 certain cities were investigated. Eight demonstration routes were 

 established and operated successfull3^ Studies also were made of 

 the operation of farmers' cooperatiA^e truck associations, and a pre- 

 liminary survey of the marketing of live sto k by motor truck was 

 conducted in certain live-stock centers. This study, which was 

 completed during the fiscal year, Avas princijoally confined to farm 

 areas in New Jerse}^ Maryland, Pennsylvania. Avestern New York, 

 northern Ohio, and eastern Nebraska. Two bulletins listed at the 

 end of this report Avere published and give results of this study. 

 These publications have been in Avide demand. 



MARKET BUSINESS PRACTICE. 



The Avork of this project Avas sonieAvhat interrupted during the 

 year by the loss of technical men through resignation, enlistment 

 in the military service, or assignment to other Avar work. On ac- 

 count of this condition, a large portion of the regular Avork Avas 

 suspended. 



As a result of the past three years' Avorlv a manuscript outlining 

 a uniform classification of accounts for cieameries has been prepared. 

 This manuscript discusses many of the undesirable business practices 

 employed by creamery managers and points out the procedure which 

 should be folloAved. 



Further investigation of the accounting and business practices 

 of milk-distributing plants has been made, and advice regarding 

 proper jn-ocedure and methods has been given to a number of 

 plants. The procedure under the system installed for experimental 

 operation at Grand Rapids. jSIich., and at Burlington, Vt., has been 

 carefully observed and perfected. 



The operation of a tentative system of accounting for purchasing 

 organizations and cooperative stores lias been carefully studied and 

 as a result a manuscript describing the accounting methods and busi- 

 ness practices of such organizations has been prepared. 



With the promulgation of official grades for grain, it became evi- 

 dent that it Avould be desirable to revise the methods of accounting 

 Avhich Avere recommended for grain elevators outlined in Department 

 Bulletin No. 362, and after a great deal of study a manuscript sug- 

 gesting changes Avas prepared. In addition to this, the methods 

 employed in marketing grain in the Pacific nortlnvest Avere studied 

 Avith a view to devising a sj'stem of accounting to meet the peculiar 

 needs of that section. 



A tentative system of accounting for cold-storage plants Avas de- 

 vised and installed for experimental operation at Boston, Mass., and 

 has been carefully Avatched during the year. Extensive investiga- 

 tions of the business practices and accounting methods of cold-storage 

 plants have been conducted, and numerous conferences have been held 

 with leaders of the industry. 



