In connection with the earlier stages of the work, conferences were held with the officials of the principal railways of the State, and developed a thorough understanding and plans for co-operation between the appraiser and the roads. As a result of these conferences, each large railway company of the State, acting through its heads of departments, made an inventory and appraisal of its own property in the State, using therefor the forms and blanks prepared by the appraiser. At the same time, the appraiser organized a considerably smaller force than was used in Michigan, made his own office and field inspection, and secured data to complete the appraisal on the small roads, in which their own engineering or operating departments were not organized so as to do the work according to plan. The work turned out by the large roads was then checked by this force, the various points in which they were out of harmony were checked and unified, a number of hearings were held, certain portions of the work were checked over by the appraisers' men, sundry changes in quantity and price were made, and finally, when the work was compiled and put in shape for presentation, the appraiser had reason to believe that he had secured a result which was reasonably free from error, and one in which the railroads had co-operated to such an extent that no charge of prejudice or unfairness would lie. It is noted that the average cost of reproduction and the present value per mile in Wisconsin are higher than in Michigan, which is probably as it should be, as Michigan has a less mileage of high-class main trunk line road than Wisconsin. In general, the two appraisals were very similar. The determination of unit prices, the placing of depreciation, the apportionment of locomotives, freight, and passenger equipment, and other rolling stock, the use of the Interstate Commerce Commission's construction classification, the application of percentage values for engineering, interest during construction, administration, legal expenses, and contingencies (this latter fixed at 5.5%), all were along lines similar to those developed in Michigan.