39 



(5) Postage, telegraph, telephone, freight, and express, including cartage, drayage, 



or other charges for handling freight. 



(6) Heat, light, water, and power. 



(7) Supplies, to include only consumable supplies of chemicals, glassware, small 



apparatus, and appliances. 



(8) Library — books, periodicals, and binding, but not including equipment or 



general supplies. 



(9) Tools, machinery, and appliances, such as agricultural implements and machines, 



canning outfits, trunks and cases for transporting exhibits, etc., motors, vehi-" 

 cles, harness, and small movable structures like animal cages, brooders, or 

 shelters; including repairs to same. 



(10) Furniture and fixtures for offices and laboratories — desks, cases, typewriters, 



office appliances, and household equipment. 



(11) Scientific apparatus and specimens, including mounted insects, fungi, etc. 



(12) Live stock, including rental of animals of all kinds for extension work, but not 



their feeding and care. 



(13) Traveling expenses in connection Avith extension work. 



(14) Contingent expenses, to be itemized in detail. 



The object has been to secure a clear and self-explanatory statement of extension 

 expenditures, with as large a degree of uniformity as practicable. In the majority of 

 cases the classification of individual entries is apparent, and no suggestion is needed. 

 In the case of a considerable number of items, however, questions have arisen from 

 time to time and considerable diversity of practice has been noted. The following 

 list has accordingly been prepared to serve as a guide in this matter, and while in no 

 sense complete it will often suggest the classification of other items not enumerated. 



It is recognized that in several instances the classification suggested is a more or 

 less arbitrary one, and that the items might with propriety be placed under other 

 headings. Rarely would two persons classify an entire account exactly the same in 

 all particulars. These suggestions will, however, enable greater uniformity and thus 

 make the extension accounts more readily comparable when reviewed or tabulated 

 for publication. 



Adding machine Furniture and fixtures. 



Addressograph or other addressing machine Furniture and fixtures. 



Addressograph supplies and stencils Stationery and small printing. 



Auditing accounts Contingent expenses. 



Balances for laboratory use Scientific apparatus and specimens. 



Bees Live stock. 



Board of employees temporarily in field Traveling expenses. 



Board of horses or other stock Supplies. 



Board of laborers, when part of wages Labor. 



Breeding cages for insects and small animals Tools, machinery, and appliances. 



Brooders Tools, machinery, and appliances. 



Calculating and computing machines Furniture and fixtures. 



Cameras Scientific apparatus and specimens. 



Canning outfits Tools, machinery, and appliances. 



Cans (pints and quarts) Supplies. 



Carpets Furniture and fixtures. 



Carriages, wagons, and similar conveyances Tools, machinery, and appliances. 



Cartage Freight and express. 



Cases for carrying slides Tools, machinery, and appliances. 



Cooker (fireless) Furniture and fixtures. 



Copying machines Furniture and fixtures. 



Cuts, half tones, etc., for illustrating publica- 

 tions Printing and distribution of publica- 

 tions. 



