8 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 
| THE MANIFEST. 
The manifest (Form 18) of the shipment is made on forms provided 
or recommended by the sales agency. This information is a reca- 
pitulation of the car checker’s record and shows the contents of the 
car by varieties, grades, and sizes. 
THE INVOICE. 
Organizations disposing of a considerable number of shipments of 
fruit through other channels than their regularly appointed sales 
agency will find need for a form of invoice (Form 19) to be used in 
connection with the sale of the fruit. 
THE POOL SHEET. 
The distribution of the amounts received from the sale of the ship- 
ments of fruit io the variety pools is made on the pool sheets (Form 
20). A separate sheet is used for each variety, and as the net pro- 
ceeds are received the amounts are credited opposite the number of 
boxes comprising the particular shipment. Any deductions cover- 
ing undercharges in freight or claims for allowances which are re- 
ceived by the local oganization after the returns have been made to it 
by the selling agent are placed in the space provided for deductions 
and are subtracted from the total of the pool before closing. 
This form of pool sheet contemplates the use of an arbitrary differ- 
ential for grades and size groups to be furnished the local organiza- 
tion by the selling agent and which is based on the economic value of 
the grades and size groups for the season rather than upon the actual 
net returns. By means of this differential the net amount of the pool 
is distributed over the grades and size groups and the average prices 
obtained are used in calculating the extensions on the uniform 
account sales. (Form 21). 
SECOND FORM OF POOL SHEET. 
A second form of pool sheet is shown under Form 20-A, to be used 
in organizations which have adopted the method of pooling returns 
on the basis of actual receipts for each grade. An arbitrary differ- 
ential is then made for the size groups under each grade, based upon 
the market experience for the season. 
THE UNIFORM ACCOUNT SALES. 
The uniform account sales (Form 21) is so drawn as to exhibit the 
following essential elements: 
Gross value realized f. o. b. 
Selling and handling charges. 
Proceeds for distribution among the growers. 
Average price per box (after all selling and handling charges have been de- 
ducted). 
Net returns for the variety of fruit. 
