axes, picks, crowbars, etc. The aggregate cost of all equipment represents a large capital outlay. Equipment can perhaps be classified into three major groups: 1. Heavy equipment. 2. General equipment. 1. Heavy Equipment What is classified as "Heavy Equipment" includes such larger pieces of equipment as: 2. General Equipment A list of all the different kinds of tools that could be classified as General Equipment would read like a catalogue, but a list that is sufficient to illustrate those that could be included in this class is as follows: 3. Perishable Equipment Perishable equipment includes items such as: Perishable equipment is so-called because there is small likelihood of any considerable equipment being returned in usable condition and because the cost of repairs necessary to put it in usable condition usually approximates the value of the equipment. Failure to return perishable equipment to the contractor's yard results from the strong probability of the equipment's being lost on the operation because of the size and character of the job and the field conditions under which work is performed. The equipment can be lost, buried in rubbish, earthwork, etc. While a record can perhaps be profitably kept in manufacturing plants where trenches, excavation, rubbish piles, and mounds of unused loose material do not exist, the cost of keeping a close tally of individual pieces of equipment as a rule far exceeds the value of equipment not accounted for. Ignoring, however, the cost of record-keeping, how long should a laborer receiving 872 cents per hour be permitted to search for a missing hatchet if a new one can be purchased for 95 cents? HOLDING WORKMEN RESPONSIBLE. Individual workmen can sometimes be made personally accountable for certain items. of equipment, such as shovels, picks, etc., by having a tool house in charge of a tool clerk. The tool clerk has a check good board with numbered checks, corresponding to the range of numbers issued by the timekeeper but of a distinctly different color or shape. A workman wanting tools turns over to the tool clerk the time check he received from the timekeeper. The clerk gives the workman the tool wanted and a tool check. The tool clerk places the time check and a memorandum tag showing the tool taken on his check-board on a peg correspondingly numbered to the time check. When the workman returns the tool, his time check is exchanged for the tool check. The workman will be unable to produce the check given him by the timekeeper until he has returned the tools obtained from the tool clerk. If he drops the tool check in the timekeeper's office at the end of the day, the timekeeper will know that the workman failed to return some tools to the tool house and can act with the tool clerk in seeing that they are brought back. The timekeeper will refuse to pay wages to any workman who has a tool check instead of a time check. This system cannot be used with mechanics of all trades or for all equipment. The value of a man's time while going to and from his work to the tool house must be considered in its relation to the value of the individual piece of equipment. Controls Three controls must be maintained in connection with equipment: 1. Control of the inventory. 2. Control of the movement of equipment from location to location. 3. Control of charges for rental and for use of equipment. Inventory Control The control of each piece of equipment except the smaller items is maintained through the use of an inventory move ment sheet (Form 14). The control of the smaller pieces of equipment is described above under "Holding Workmen Responsible." A separate sheet is used for each type of equipment. The first entry on each sheet is the quantity shown by the initial One column contains a record of the equipment received at, and the second of returns made to, the equipment yard. Each succeeding set is used for a separate job. The shipments to and from each job are indicated in the column assigned to it. The total of all equipment on hand as represented by the sum of all balance columns is indicated in the column marked "Total." The width of the sheet used in any particular contractor's office should be such as would provide sufficient columns for the average number of jobs he has under construction during a reasonable period. The length of the sheet designed should take into consideration the average number of shipments made during the same period. A separate sheet is used for each type of equipment. or other inventories. One set of quantity columns records. the quantities in the equipment yard and each succeeding set shows those on different jobs. The total column gives the number of pieces of equipment the contractor has at all locations. One purpose of this inventory sheet is to enable the contractor and his purchasing agent to ascertain what equip |