=29. Material Transferred.= When a foreman has left─over material which can be used on another job, a report is necessary to insure credit to the job for which it was drawn and a charge to the job on which it was used. Fig. 33 is a form for this report. This shows the numbers of the jobs for which the material was drawn and to which the material has been transferred. After entering the correct quantities on his stores record, he sends the report to the cost department. If it is not considered necessary for the stores clerk to make these corrections on his records, the report may be sent to the cost department by the foreman. [Illustration: Fig. 33. Report of Materials Transferred] MACHINERY AND EQUIPMENT RECORDS =30.= In every business enterprise there should be kept a record that will give a full and complete history of every machine or other article of permanent equipment. There are many ways in which such a record will prove valuable. Not infrequently a new part will be needed for a machine which has been in use for several years. There may be no mark on the machine showing the name of the manufacturer; perhaps no one remembers from whom it was purchased. The result is a frenzied search through books and files──confusion──a vexing delay──all for the want of proper records. [Illustration: LATHE DEPARTMENT IN THE PLANT OF THE BURROUGHS ADDING MACHINE CO., DETROIT, MICH.] Or, there is a fire, resulting in the loss of a machine costing $3,000.00 that has been in use two years. The adjuster figures depreciation at, say, 10% a year, or $600.00. There is no record showing that it cost $400.00 additional to install the machine, or that repairs have been put on it to maintain its efficiency. At least the depreciation should be figured on a basis of $3,400.00, the real cost of the machine. A proper record would show the original cost, the amount expended for repairs and additions, and the amount charged off for depreciation. Such a record should be kept, but no special form is required. The machine inventory form, Fig. 15, answers the purpose. For the more important machinery, one of these sheets should be used for each machine. These sheets constitute a machinery and equipment ledger, controlled by the machinery and equipment accounts in the general or special ledger. Thus the connection between these records and the general accounting system is maintained. THE TOOL ROOM =31.= One department of a factory that is either a source of expense or a factor in saving money, according to the way it is conducted, is the tool room. The tool storeroom is referred to here, rather than the department maintained by large manufacturing enterprises for the manufacture of machine tools.