In addition to the conductors' train reports, the Car Accountant receives reports from all junction stations daily, showing all cars received from or delivered to connecting roads, whether loaded or empty, and the destination of each. He also has reports from all stations showing cars received and forwarded, from midnight to midnight, cars remaining on hand loaded or empty; and if loaded, contents and consignee, and also cars in process of loading or unloading, and reports from shops or yards showing cars undergoing repairs, or waiting for the same. In fine, he endeavors to get complete reports showing every car that either may be in motion or standing at any point on his road. All of these are entered on his record books. The station reports check those of the conductor, and _vice versa_. It will thus be seen that the record gives a complete history of the movement and daily use of each car on the road. In case of stock and perishable freight, or freight concerning whose movements quick time is of the utmost importance, this record is kept not only by days but by hours; that is, the actual time of each movement is entered on the record. This is done by a simple system of signs, so that an exact account of the movement, giving date and hour of receipt and delivery, can be taken from the record. This is frequently of the greatest value. In addition to this, it is customary now for nearly all roads to exchange what are known as "junction cards." They are reports from one to another giving the numbers of all cars of each road passing junction stations. These junction reports when received are also carefully noted in the record, so that an account is kept in a measure of the movement of home cars while on foreign roads, and their daily location. It would be difficult, and beyond the scope of this article, to tell of the great variety of uses these records are put to. They serve as a check upon reports of the mileage clerks, insuring their accuracy. The junction reports serve also in a measure to check the reports of foreign roads. Then, at frequent intervals, a clerk will go over the record and note every car that is not shown to have moved within, say, five days, putting down on a "detention report" for each station the car number and date of its arrival. These reports are sent to the agents for explanation, and then submitted to the Superintendent. In a similar manner reports will be made showing any use locally of foreign cars. From the record can be shown almost at a glance the location of all idle cars, information that is often very valuable, and that when wanted is wanted promptly. Also, from the record, reports are constantly being made out--"tracers," as they are termed--showing the location and detention of home cars on foreign roads. In turn, foreign tracers are taken to the record, and the questions therein asked are readily answered by the Car Accountant.