8. _Labor._ Charged through cash and pay roll books for the amount of all factory pay-rolls. 9. _Experimental._ Charged through cash and pay-roll books and journal for all labor and material used in experimental work carried on for the purpose of improving the product. 10. _General Factory Expense._ Charged through cash and purchase books for cost of miscellaneous factory expense items not otherwise accounted for. 11. _Power, Heat, and Light._ Charged for fuel, oils, water, wages of engineer and firemen, electricity (when purchased), and all other items entering into their cost. 12. _Building Maintenance and Repairs._ Charged through cash and purchase books for materials purchased specially for repairs to buildings. Charged through journal and pay-roll book for labor and materials or supplies consumed in maintenance and repairs to buildings. 13. _Repairs to Machinery._ Treated the same as No. 12. 14. _Repairs to Patterns and Tools._ Treated the same as No. 13. 15. _Insurance._ Charged through cash book for all premiums paid for insurance on buildings and contents. 16. _Taxes._ Charged for all state, county, and city taxes. 17. _Depreciation of Buildings._ An amount charged off each year to cover depreciation. 18. _Depreciation of Machinery._ Treated the same as No. 17. Depreciation based on estimated life of machine. 19. _Depreciation of Patterns and Tools._ Treated the same as No. 18. SUMMARY ACCOUNTS 20. _Manufacturing Account._ Charged for cost of labor and material consumed in manufacture of goods; charged for proper proportion of all expense accounts; credited with cost of all finished goods. Balance represents cost of all goods in process. COLLECTING COST STATISTICS =57. Routine Followed.= The notes following the names of the accounts in the above schedule explain their purpose and show clearly how charges are made direct to the expense accounts. Further explanations are necessary in regard to charges and credits to manufacturing account. Labor is easily disposed of as the amount standing to the debit of labor account at the end of the month is transferred to the debit of manufacturing account, closing labor account. Material charges are more difficult to handle. In all well-regulated factories all material is as carefully accounted for as cash. Proper storage rooms are provided in which all material is stored. These rooms are placed in charge of a man known as stockkeeper or stores clerk, and no one is allowed to take material from the storerooms without first presenting a written order, signed by the foreman, showing for what purpose the material is to be used. This order is retained by the stockkeeper and after he has posted the material to his own records he sends it to the bookkeeper. From these orders, the bookkeeper compiles a record of material withdrawn and, at the end of the month, the amount is debited to manufacturing account and credited to material purchases.