(d) From the comparative figures, that the August percentage showed an improvement in operating expenses in most of the productive departments over those for July and that they are a trifle lower than the average for the first six months of the year. (e) That the operating percentage for _Department F_ has jumped up 4.7%, which means that something is wrong in that department, and must be investigated. (f) That for every dollar spent for productive labor, he must add 56.8 cents to cover operating expenses, of which amount, 25.7 cents covers the expense of operating the shops and 31.1 cents covers the general expense of the plant. The item of _General Expense_ = 31.1% is not derived from any figures that appear in this statement, but is taken from the tabulation covering _General Operating Expense_ presented later. It is desirable to have this appear here, as well as the _Department_ average percentage, in order to show the total operating expense (56.8%) on the labor, bringing total plant results on one sheet. =35. General Expense Statement.= This statement serves as the companion sheet to the one just shown for _Departmental Expense_, every operating expense appearing on either one of these two statements. It is drawn off in just the same manner as the _Departmental_ statement, the total of the various expense accounts in the _Private Ledger_ and the details of the four expense departments shown in _Expense Ledger No. 1_ checking the total _General Expense Distribution_ account shown in the _Private Ledger_. It will be seen at once that the _General Expenses_ of the plant may be reduced to the following general divisions: Special Ledger Accounts: Executive, Insurance, Taxes, Depreciation, Freight, Express, Cartage, Printing and Stationery, Telephone and Telegraph, Traveling, Postage, Legal, etc. Department A──Offices: Clerks and supplies. Department B──Storehouse: Clerks, laborers, and supplies. Department C──Power House: Engineers, firemen, coal, etc. Department D──Yard: Laborers, teams, and supplies. Unclassified Expense: Not included in above. The _General Expense Distribution_ account referred to originates by closing monthly all the various ledger accounts listed above into one account. This brings all these scattered expense accounts together in one total, necessary not only for the purpose of distribution, but for convenience in ascertaining and handling general expense. The details can be readily taken from the individual accounts before thus closed, while _Departments A_, _B_, _C_, and _D_ are carried in detail in the _Expense Ledger_. The total _General Expense_ shown then by the statement will check the total shown by the _Distribution_ account in the _Private Ledger_.