The work to be done is briefly described in the central portion, together with such references to sets of drawings, etc., as may be necessary to render the terms of the order indisputably certain. This order is signed by the Factory Manager and sent to the Superintendent. In a large concern it is sent to the Superintendent of Production or the Production Engineer, according to the particular manner of the organization of the official force. [Illustration: Fig. 19. Sub─Production Order.] In any event the order is turned over to the official having charge of production, who will make out _Sub─Production_ orders (Fig. 19) for each department in which the particular work described upon the orders is to be done. A time limit is given for the completion of the work, and a space provided for the actual date of completion. They are not signed when issued, but are dated and signed by the foreman when the work is completed. =Plant Orders.= As has been described, plant orders are those necessary for the changes, improvements, and maintenance of the plant and equipment. In some establishments there are two series of orders, namely: (_a_) those for improvements and maintenance of the _plant_ proper──that is, grounds and buildings; and (_b_) improvements and maintenance of _equipment_. This is a very proper and natural division. These accounts may be subdivided to a very great extent, but not with corresponding value. [Illustration: Fig. 20. Plant Order.] Plant orders are usually issued by the Superintendent (or General Superintendent, in a large plant), and are returnable to him, as will be seen upon reference to the form shown in Fig. 20. This order is usually directed to a certain department. If more than one department is involved in the work, a separate order is issued to each. The general form of the order is the same as in the two preceding ones, the instructions being changed to suit the nature of the case. On the back of this order is a form for entering the cost of material and labor, as shown in Fig. 21. The dates upon which each item (or group of items) of material is furnished, are given, as are also the dates for the various items of labor, although the work of an entire week may be entered upon a single line. On the second half of the card, space is provided for the totals of both material and labor cost; also such general expenses in the form of a percentage or such other apportionment as may be authorized, are entered. [Illustration: Fig. 21. Back of Plant Order Shown in Fig. 20. For entering cost of material and labor.] By this method the order for the work, and a summary of the expense of executing the order, are contained upon the same card, which is very convenient for future reference and comparison. =Storing and Issuing Stock and Materials.= The orders having been put in force in the shop, the next step is to obtain the necessary material or stock with which to do the work.