Changes in rate of pay do not usually take effect until the week following that in which the order is given. This order will be in the form of a request by the foreman of the department in which the workman is employed, stating the reasons for the increase. This is sent to the Superintendent or Factory Manager for approval. If approved it is then sent to the Pay Clerk, who files the notice for future reference and makes the required change on his pay─roll. Premium work rates will be made up by the foremen of the departments, and approved by the Superintendent, in smaller shops. In large plants the rates will be made up by a clerk in the Production Department, and approved by the Production Engineer. In either case they will be sent directly to the Pay Clerk. Advances to men will be made only in special cases, upon a written request from the foreman, stating the reasons and approved by the Superintendent. The second requirement can be met by having the time cards of the style used in recording clocks (as shown in Figs. 13,14, and 15). The convenience and rapidity of making up the time of these cards is apparent from the fact that the record of the entire week is contained upon the face of one day time card, lost time being checked only in red ink in the total column at the right, and the sum of the amounts of lost time being subtracted from the regular working time for the week Thus, if the working time is 55 hours per week, and the lost time was ½ hour one day and ¼ hour another, making ¾ hour, we subtract that from 55, leaving 54¼ hours as the time for the week. This is much more rapidly done than to carry out the total time for each day and add up these totals for the six days of the week. The _Pay─Roll Sheet_ or _Pay─Roll Book_ is shown in Fig. 17. This is now frequently made as a loose sheet or such number of sheets as may be necessary to contain all the names, frequently as many as 50 names on the sheet. Upon examination of this printed form, it will be seen that the regular time is divided into _productive_ and _non─productive_ labor. This is for the purpose of ascertaining what portion of the labor is applied directly upon the product, and what portion is applied indirectly, such as foreman, clerks, general laborers, etc., whose work is classed as non─productive.