The table appended has been in actual use for some time, and has served on more than one occasion to check expenditure which was unduly increasing. It could easily be modified in various ways. Food could be further subdivided, and headings for dress and other personal expenses could be added. Probably, however, it will be found better to keep one card for the quarterly household expenditure, and others for the personal expenditure of the separate members of the household. The amount of trouble involved is comparatively small, provided that the different items are summed up and entered regularly each week when the household books are examined. If the quarterly cards are then filed in order, they afford a most valuable record of household management in a small and easily handled form. When deciding on the amount of money to be allotted to the separate items, the first thing to be kept in mind is the necessity of preserving efficiency; and brain-workers ought to remember that thorough mental alertness and competency can only be secured by well-chosen, well-cooked, and daintily served food, by sufficiency of sleep, by frequent intervals of rest and recreation, and by thoroughly invigorating holidays. Extravagance should of course be avoided, but the journalist or scientist who is niggardly of expenditure on these items will probably later on be obliged to spend his savings on doctor's bills or a rest cure. A high standard of comfort and efficient work is the cheapest way of living in the long run. Whether, however, all the conventional necessaries now included by custom in the upper middle-class expenditure are really essential to the brain-worker's standard of life is perhaps another question. The "simple life" which consists in doing without all the conveniences of civilisation has been proved a failure by many experiments, but a "simple life" which accepted the comforts of electric light, gas stoves, and laid-on hot water, but abolished heavy curtains and carpets and that multiplicity of ornaments and of dishes, which increases the complexity of life without adding to its beauty, might turn out to be a success. In many cases, however, conventional expenditure is essential for professional advancement. The doctor, for instance, must live in a house of a certain size and importance; the high school teacher or woman journalist must be well dressed. Expenditure of this character is really of the nature of advertisement, and it is foolish to endeavour to curtail it.