In all cost distribution, there are certain items which cause trouble; and their proper disposition has led to much discussion among authorities on them, and has been the source of many different arrangements for their proper apportioning to the various operations on the work. For instance, there is the time of such men as are engaged upon water─supply service, drainage systems, the blacksmith, machinists, electricians, water boy, the time of watchmen, police, etc., which may come under the heading of "general labor;" and there are such items as the transportation and distribution of coal to various parts of the work, the transportation and handling of stores, and numerous other items which, while seemingly affecting the whole work, are directly chargeable to some particular operation. In many instances of distribution, the item of _General Expenses_, which includes the expense of storekeeper, time─keeper, bookkeepers, clerks, and such office force as may be required, is rather difficult of disposition. Those items which are usually monthly, may be distributed daily at a rate per day found by dividing the monthly rate by the number of days in the month, or they may be lumped at the end of the month and apportioned to the various operations. If they are distributed from day to day, it is rather difficult to tell just what proportion of them should go to each operation, as the cost of any operation is liable to vary greatly from day to day. If they are left to the end of the month, it is impossible to tell from day to day the exact cost of the work. _Overhead Expenses_ are another source of difficulty. Under this heading can be placed all salaries which do not ordinarily appear upon the pay─roll, such as the salary of the General Manager of the work, the Chief Engineer, and the officers of the company, and such expenses as office rent, telephone, office furniture, stationery, etc. Just where General Expenses leave off, and Overhead Expenses begin, is rather hard to determine, the line of demarcation varying in almost all cases. One of the greatest troubles in distribution is caused by overtime of men who are on a daily and monthly basis. Under the same head might be placed _Lost Foreman's Time_──that is, the time which the monthly and daily men are paid for, and which produces no output. TIME─KEEPER'S NOTEBOOK A page from a time─keeper's notebook is reproduced in Fig. 3. The necessity for an explanation of such a record is apparent. The work on which this record was made, was a job of rock excavation on which two steam shovels were being used, and the time and output of each shovel were kept separately. The record was made on the 17th of the month.