Across the top of the card is a series of numbers, from 1 to 31. These represent the days of the month, and are used in connection with the follow-up of the claim. Metal tabs are placed over the dates on which it is desired to have the claim brought to notice—that is, if the claim is to be followed up on the 20th, a tab is placed over the number 20. On that day all cards with tabs over this number are removed from the file, and, after the claims have received proper attention, the tabs are moved forward to the next follow-up date, and the cards returned to the file.
Fig. 13. Record of Correspondence on Back of Follow-Up Card
A record of all correspondence in connection with the claim is made on the back of the card, which is ruled and printed for the purpose, as shown in Fig. 13. This constitutes a tracer which shows, without reference to the files, just what correspondence has been required in the adjustment of the claim.
When the number of claims on file is large, there should be another record which will show the amount of claims outstanding against each railroad. Of course, the card file gives this information, but some of the cards are very likely to be out of the file, so that the amount obtained by a recap of the cards at any time may not represent the correct total.
An account with each railroad can be kept on a card, as shown in Fig. 14. This card should be filed with the claim cards, immediately behind the guide card of the road. In effect, it is a ledger account, representing a contingent asset.
From an accounting standpoint, the proper method is to charge all claims to a claim account, crediting whatever account may be affected, at the same time charging the railroad on the card referred to above. If an overcharge has been paid on a shipment received, the entry would be:
| Claim Account | $_____ |
| In Freight | $_____ |
