LOGGING IN THE DOUGLAS FIR REGION. 23 
PLANS. 
The planning of the operation has received more attention in the 
Douglas fir region than elsewhere, largely because of the character 
of the country and the logging methods. Some operators, however, 
still cling to old methods. 
All operations in the region are cruised, and usually some form of 
report is made and a map of some character submitted. The reports 
are usually conservative, and in many cases the maps are little more 
than sketches showing the more striking features of the area. Many 
operators have found it desirable to check their cruises and prepare 
topographic maps, on which are shown the following: The holdings 
of the company ; the distribution of the stand by species, quality, and 
quantity ; the location of streams, ridges, roads, trails, and tentative 
camp sites ; the location of main logging railroads ; and the division 
of the area into logging units. As to the question of accuracy, oper- 
ators are governed by the character of their country and the uses to 
which the map is to be put. Where the map is to be used for the loca- 
tion of railroads and the estimation of logging costs, the field work is 
done intensively. The practice is still followed, however, by some 
operators of allowing certain woods employees to carry very valuable 
information regarding the timberlands in their heads, instead of hav- 
ing it on paper in the office. 
RECORDS. 
Operators as a class have not regarded the preparation of records 
as of much value, except in the case of operating costs. There are few 
operators who keep carefully written records of the achievements of 
past years and study them to weed out weak points in their manage- 
ment and methods. The most that is done is to ponder over the gen- 
eral experience of the past and, in a rather unsystematic manner, 
attempt to increase the efficiency of the work. This is remarkable in 
view of the fact that the managers in many cases are stockholders, 
and that cost figures, in connection with written records, provide the 
only sound basis on which new methods and principles may be 
founded. It should be understood that all operators do not neglect 
this means of improving their methods. Some are following modern 
business methods in this respect and to their advantage. 
ACCOUNTS. 
At present (1916) there are differences in the accounting methods 
of loggers because of the peculiarities of individual operations and be- 
cause of a lack of understanding of the principles underlying proper 
accounting. Differences in logging methods, in the items which enter 
into the cost-keeping statements, in the methods of handling deprecia- 
tion and the like, make it impossible for operators, even in the same 
