One form might be made to answer the purpose for all these inventories, but as certain special information is needed in each case, it is considered the better plan to use special forms. We, accordingly, illustrate forms for each of these classes.
Machinery and Equipment. Under this heading is listed all machinery, furniture, office appliances, and equipment of all classes required in the operation of the business. The form for the inventory is shown in Fig. 15, this being a loose-leaf form, about 10 x 12 inches in size.
For this section, a sheet is used for each specific class of equipment, and, where the same class of equipment is required in different buildings or departments, a sheet is used for each department. For instance, all typewriters used in a given department will be inventoried on one sheet, and no other equipment will be inventoried on the same sheet.
The information given at the head of the sheet includes the location, cost, estimated life, name, series number, our number, and from whom purchased. The form provides for a record of date (meaning date purchased), and description of the equipment, original cost, cost of additions and repairs, per cent and amount of depreciation, and the net value. Reference to this record shows the exact number of machines of a given class in use and just where they are being used.
Machine Tools. Under the head of machine tools, an inventory covers all tools of this character, whether purchased or manufactured in the plant. Since large plants usually manufacture their own machine tools, this form is used to show date of manufacture or purchase, description, cost of material and labor, per cent, and amount added to cover the factory burden, and the total cost. Like the form used for machinery and equipment, all machine tools of a given class should be inventoried on the same sheet, Fig. 16.
Fig. 15. Loose-Leaf Form for an Inventory of Machinery and Equipment
