The _Preliminary Engineer_ is in charge of such engineering matters as are necessary upon new work, or work upon which the Sales Manager desires to estimate. It frequently happens that considerable designing and drawing are necessary in this connection, previous to definite orders being given or contracts signed. It often happens that the product of the concern must be changed in certain details so as to adapt it to the uses of various customers, to the different local conditions under which it is to be used, and to the various purposes for which it is to be used. In case an order is given and contracts signed, the preliminary drawings thus produced become a part of the transaction, and are used by the Production Department in getting out the machinery to fill the order. The purpose of the _Credit and Collection Office_ is to canvass the financial standing of customers and prospective customers; to make collections when necessary to do so; and generally to advise the Sales Manager on these important matters. The official in charge of this office is frequently called the _Credit Man_, and must be a person of peculiar ability in his special line in order to protect the concern from fraud, imposition, and financial losses when dealing with customers of commonly unknown or doubtful financial ability and standing. The Production Division is under charge of the _Factory Manager_, who has for his personal assistant a _Production Engineer_ or _Superintendent_, who plans the productive scheme of the factory and supervises the departmental distribution of the work and the shop operations necessary for the routine work upon it. In a large manufacturing establishment, the Production Engineer will be at the head of a considerable force of draftsmen and clerks comprising what is sometimes called the _Planning Department_, which arranges all operations, shop routine, time schedules, premium rates, and similar matters. The Factory Manager will also have the usual office assistants, and have direct control of the _Purchasing Department_, the _Time and Cost Department_, the _General Store─Room_, and the _Shipping Room_. In some concerns the Time and Cost Department is a part of the Planning Department, as the records of this department cover nearly every kind of information required for the Time and Cost systems. All other departments of the factory are divided into two general classes. The first comprises the general departments, as follows: The Engineering Department, or Drafting Room. The Experimental and Development Department. The Power Plant, for both the generation and the distribution of power. The Iron and Brass Foundries. The Forge Shop and Cutting─Off Rooms. The Carpenter Shop (including sometimes the Flask Making and Repairing Departments). The Paint Shop and Painters' Supply Room. The Transportation Department for shops and yards.