Cable Foreman's Report. The cable foreman's report is used by the foreman on cable or underground line work, in the same manner as that used by the line foreman for pole lines. Cable Foreman's Report. The Forest City Electric Light & Power Co. The Forest City Electric Light and Power Co. This Ticket must be in Office before 9 A. M. Foreman .Foreman. Time Tickets. Each employee should fill out a time ticket for each day, and return it to the office, where they are copied into a time book or pay-roll. Each ticket must be approved by the foreman. While it may be somewhat bothersome, it will be found useful, to have workmen return a time ticket for "construction work" and another for "operation." Space has been provided in the blank to locate the different jobs, the work order numbers and the number of hours, this places the responsibility for the man's time, and locates the expense. The amount of fuel, water, oil, waste, etc., used, should be reported daily by the chief engineer. The items are few, the form simple and need not be shown. The forms illustrated will be found sufficient to accurately determine the cost of construction and operation. Many other records are necessary, but as they do not bear directly upon the accounts, forms will not be given, it is sufficient to enumerate a few of them. A Pole Register is used, in which is shown the location and number of each pole. A Line Register is used, to show the location of circuits on poles, with a diagram of all attachments to every pole where the location or direction of wires has been changed. The Arc-circuit Register shows location and make-up of the circuit. A Transformer Register is used, to show the name of the customer cut in on it, the location, number of lamps wired, and the capacity. A Lamp-renewal Record is kept to show the number and value of the lamps renewed each month. A Conduit Record is kept to show the location, size and length of ducts, ete. A Record of Subsidiary Pipe connections is kept to show location, size, bends, boxes, etc. There is also an Output Register, for Constant-potential Circuits, and an Output Register, for arc-circuits, Meter book, etc., etc. Before entering into a description of the general books, it is thought advisable to give the analysis and general classification of the accounts. The following classification is submitted as embracing all the important features necessary to keep an accurate account of the different departments of the business. The classification is treated under the following heads, viz.: Resources, Liabilities, Operating Expense, Income from Operation, Loss and Gain. These headings are subdivided and the matter that is properly chargeable to the different accounts is fully designated and explained. Maintenance of Pole-lines. Maintenance of Conduits and Cables. Maintenance of Installations. Maintenance of Motors, Transformers, and Arc-lamps. Arc-globes. Carbons. Labor (on distribution). Sundries (on distribution). Maintenance of Real Estate and Buildings Rents, Due and Accrued. Taxes, Due and Accrued. Insurance, Due and Accrued. Interest, Ordinary. Legal Expenses. Salaries, Office and Official. Power, Stationary Motors. Rent of Motors. Miscellaneous Income. Interest, Due and Accrued (Coupon Acct). Depreciation (Machinery and Franchise). Dividends declared. Resources. The construction accounts as shown in the classification, are Land, Station and Buildings, Motive Power, Arc-Apparatus, Incandescent Apparatus, Power Apparatus, Pole-lines, Installations, Conduits, and Cables, and should be conducted as follows: Land. This account is charged with the cost of all land, waterways, dams, etc., owned by the company. The cost of all improvements of a permanent nature, belonging to this account must also be charged to it. If the improvement is an important one, an account. |