The figures in the above "model" were obtained as follows:

(a) The enlisted strength of Co. "H," 50th Inf., present andabsent according to the morning report of Feb. 29/16, was 97
(b) Deduct from the above the number of men absent accordingto the morning report of Feb. 29/16, and for whom rations will not,therefore, be drawn for any part or for the whole of the month ofMarch, the number of men absent being (assumed) as follows:
On furlough3
On detached service2
Absent sick2
Absent in confinement1
Present sick in hospital4
Attached to and rationed with the band214
Balance 83
(c) Add the number of men attached to the company for rations,which (it is assumed) consists of two general prisoners 2
Total 85
That is to say, we have 85 men for whom one ration per daymust be drawn for the month of March, that is to say, 31 days.
Hence, the total number of rations will be, 85 × 31 = 2635rations.
(d) Additions and deductions must be made as follows:
Additions
For the men who were attached to the company for rationsand who joined during the month of February, from absent sick,furlough, detached service, etc., and which (let us assume) the"Plus" column of "Rations" on the company morning report forFebruary shows to be150
Deductions
For the men who left the company during the month ofFebruary, on account of being sent to the hospital sick, going onfurlough, etc., and which (let us assume) the "Minus" column of"Rations" on the company morning report for February showsto be200
Leaving us (a "Net correction") to be added of 50
And making the total number due the company for themonth of March 2585

EXTRA ISSUES

The Army Regulations fixes the maximum allowance of soap, toilet paper, matches, etc., the commanding officer being authorized, if he so desires, to determine the allowances, with the prescribed maximum. The allowances are based either on so much per ration, per so many rations, or per organization. In the case of candles and matches the allowance is left entirely to the commanding officer.

"Model" Ration Return

Example

(See "model" ration return above)

Soap. Allowance is 0.64 for each ration or 4 lbs. to 100 rations. 25.85 × 4 = 103.40, i. e., the company is entitled to 103 lbs. of soap for the month of March.