The effectiveness of artificial lighting in reducing the cost of living is easily demonstrated by comparing the output of a factory operating on one and two shifts per day respectively. In a well-lighted factory which operated day and night shifts, the cost of adequate lighting was 7 cents per square foot per year. If this factory, operating only in the daytime, were to maintain the same output, it would be necessary to double its size. In order to show the economic value of artificial lighting it is only necessary to compare the cost of lighting with the rental charge of the addition and of its equipment. A fair rental value for plant and equipment is 50 cents per square foot per year; but of course this varies considerably, depending upon the type of plant and the character of the equipment. An investigation showed that this value varies usually between 30 to 70 cents per square foot per year. Using the mean value, 50 cents, it is seen that the rental charge is about seven times the cost of lighting. Furthermore, there is a saving of 43 cents per square foot per year during the night operation by operating the night shift. Of course, this is not strictly true because a depreciation of machinery during the night shift should be allowed for. These fixed charges would average slightly more than half as much in the case of the two-shift factory as in the case of the same output from a factory twice as large but operating only a day shift. Incidentally, the two-shift factory need not be a hardship for the workers, for, if the eight-hour shifts are properly arranged, the worker on the night shift may be in bed by midnight and the objection to a disturbance of ordinary hours of sleep is virtually eliminated. In a discussion of light and safety presented in another chapter the startling industrial losses due to accidents are shown to be due partially to inadequate or improper lighting. About one fourth of the total number of accidents may be charged to defective lighting. The consumer bears the burden of the support of an unproducing army of idle men. According to some experts an average of about 150,000 men are continuously idle in this country owing to inadequate and improper lighting.