Specifications for Boxes -- Cooperage Specifications -- Government Specifications for Packages -- Refrigerator Boxes. CHAPTER XXIX. DEPARTMENTAL ACCOUNTING 453 Departmental Accounting -- Expense Accounts -- Departments -- Purchases -- Inventories -- Store Accounts -- Labor Charged to Departments and Sub-Divisions -- General Principles. [Illustration: VIEW OF UNION STOCK YARDS, CHICAGO, SHOWING HORSE MARKET AT LEFT AND EXCHANGE BUILDING AT RIGHT.] [Illustration: GENERAL VIEW OF UNION STOCK YARDS, CHICAGO, SHOWING PACKING HOUSES IN THE DISTANCE.] [Illustration: ENTRANCE TO THE UNION STOCK YARDS, CHICAGO, U. S. A.] CHAPTER I. MODERN PACKING HOUSES. INTRODUCTION AND GROWTH -- CONCENTRATION -- EARLY METHODS -- YANKEE INGENUITY -- CHICAGO YARDS -- MOVEMENT WESTWARD -- ECONOMIC FACTORS -- SAVING BY-PRODUCTS -- PIONEER’S TROUBLES -- USING BOX CARS -- USING REFRIGERATOR CARS -- CHILLING ROOMS -- MECHANICAL REFRIGERATION -- FREEZING MEATS -- OVERSEAS SHIPMENTS. =Introduction and Growth.=--Few industries in the United States have shown such rapid growth as has the packing house business. The modern packing house, as it exists today, may be said to be less than forty years old since its inception. One naturally inquires the causes which led to the growth of this industry to its present proportions in so short a time, ranking practically fifth in importance among the industries of the United States. The main factor which has been instrumental in the consummation of this immense growth is _concentration_--coupled with--_conservation_. =Concentration.=--Concentration permits the manipulation of by-products, creating useful and valuable materials saleable in themselves and tending to reduce the commercial cost of the edible portion of the animal. Conservation in the saving of all parts of the animal to their best uses. =Early Methods.=--Before the modern packing house was established the method in vogue was to either ship by car or drive live stock to the point of consumption, where it was slaughtered and put on the market in a crude and expensive way compared with the methods of to-day. In the evolution of the business the first step toward making the modern packing house was the concentration of live stock at a few markets where it was offered for sale. Prior to that time it would have been impossible for any one point to obtain sufficient stock to much more than supply its local demands, and surely not enough to supply a modern establishment.