SYMBOLIC NOMENCLATURE. 99 



reflecting with how small a portion of them each class of work- 

 men, and particularly each individual workman, has to deal. 



EXPLANATION OF SYMBOLS. 



I. S-O. or Shop-Order. 



This indicates the job for which the expenditure was made ; it 

 is identified by its serial number in the order book. 



2. C. or Character. 



The job being thus made known, an evident distinction arises 

 as to the character or purpose of the work done on it. It may be 

 permanent in its character, done, so to speak, to last for all time, or 

 at least for the year with the accounts of which we are engaged ; 

 or it may be transient in its nature, of a necessity recurring every 

 time the operation is repeated. The most evident illustration of 

 this difference is found in the relation between a working drawing 

 and the thing made in accordance with its requirements ; let us 

 say a machine constructed by virtue of Shop-Order No. 789. 



The drawing once made answers for all similar machines to be 

 hereafter made ; they will all profit by its existence, and hence 

 should bear their share of its cost instead of having the cost of 

 the drawing go to swell unduly the charges for the first machine 

 constructed. 



That is, if other machines are actually so made. If but one is 

 made, or is likely to be made, the cost of the drawing belongs to 



as much as that of any other part of the machine, and it 

 should be so charged. 



P. Plant. 



We meet the difficulty at the start by charging the work and 

 material on the drawing to S-O. 789, adding P. in the second 

 column (headed C., Character) to show that the outlay belongs to 

 the Plant of the order, so that the card reads 789, P. 



Expenditures for patterns, gauges and special tools belong to 

 this category, and are designated by using in the proper column 

 the letter P, which may be taken to mean either plant, permanent 

 or preparation. 



