198 PROPOSED SYSTEM. 



CASE 7. Reporting Fabrication of Plant remaining on Hand 

 after Completion of Order. 



In the execution of an order, it is of necessity that all expen- 

 ditures shall be charged to the order by authority of which 

 they were incurred. But, as stated page 99, there are many nec- 

 essary charges for work which is not only useful in the preparation 

 of the order, but which has a contingent value for future manu- 

 factures of the same kind. Such are charges for drawings, 

 patterns, special tools, etc., known generally herein as plant. 



When an order is completed, these remainders should be ap- 

 praised, and cards made out, charging them at their contingent 

 value to the most probable standing order, and crediting them on 

 the same card to the order under which made. The facilities of 

 the workshop are thereby charged with the fair cost of what 

 increases their future usefulness, and the order is correspondingly 

 relieved. 



The card should be punched " received " as by " fabrication.'* 



Many special orders would receive credit only for the scrap 

 value of the patterns and tools ; in some cases these would have 

 no value. Too great values so charged would be corrected by- 

 re-appraisement on the inventory. 



