One form might be made to answer the purpose for all these inventories, but as certain special information is needed in each case, it is considered the better plan to use special forms. We, accordingly, illustrate forms for each of these classes. _Machinery and Equipment._ Under this heading is listed all _machinery_, _furniture_, _office appliances_, and _equipment_ of all classes required in the operation of the business. The form for the inventory is shown in Fig. 15, this being a loose─leaf form, about 10 x 12 inches in size. For this section, a sheet is used for each specific class of equipment, and, where the same class of equipment is required in different buildings or departments, a sheet is used for each department. For instance, all typewriters used in a given department will be inventoried on one sheet, and no other equipment will be inventoried on the same sheet. The information given at the head of the sheet includes the _location_, _cost_, _estimated life_, _name_, _series number_, _our number_, and _from whom purchased_. The form provides for a record of date (meaning date purchased), and description of the equipment, original cost, cost of additions and repairs, per cent and amount of depreciation, and the net value. Reference to this record shows the exact number of machines of a given class in use and just where they are being used. _Machine Tools._ Under the head of machine tools, an inventory covers all tools of this character, whether purchased or manufactured in the plant. Since large plants usually manufacture their own machine tools, this form is used to show _date of manufacture or purchase_, _description_, _cost of material and labor_, _per cent_, and amount added to cover the _factory burden_, and the _total cost_. Like the form used for machinery and equipment, all machine tools of a given class should be inventoried on the same sheet, Fig. 16. [Illustration: Fig. 15. Loose─Leaf Form for an Inventory of Machinery and Equipment] [Illustration: Fig. 16. Inventory Form for Machine Tools] [Illustration: Fig. 17. Inventory Record of Small Tools] [Illustration: Fig. 18. Form of Inventory Sheet for Drawings and Patterns] [Illustration: Fig. 19. Form of Inventory Sheet for Materials and Supplies] [Illustration: Fig. 20. An Inventory of Parts and Finished Stores] [Illustration: Fig. 21. Special Form for Inventory of Work in Process] [Illustration: Fig. 22. Sheet for an Inventory of Manufactured Goods] _Small Tools._ Most small tools are purchased, but some of them may be made in the plant. These tools may be purchased singly, or in lots of one dozen, or in other quantities. To meet these conditions the form, Fig. 17, provides for a record of _date of purchase_, _description_, _quantity_, _unit_, _material and labor costs_, _per cent and amount of burden_, and _total cost_. When the tools are purchased ready for use, only the last money column is used.