While the above and other points in abbreviations discussed herein, are closely to be observed in the text of a book and in formal correspondence, abbreviations of technical terms, in tabulated work, in foot-notes, indexes, etc., are used freely.
FIRM OR CORPORATION NAMES
In business correspondence courtesy requires that abbreviations adopted in a firm or a corporation name be carefully observed by others, regardless of the in elegance of such forms.
Bro., Bros., and Co. are used in firm names following &, but not otherwise. They should always be spelled out when preceded by a proper adjective.
John Smith & Bro.; Brown, Smith & Co., and like forms are used.
In Smith Brothers, Smith Company, and like forms the final word is not abbreviated.
While the “short and” (&) is commonly used in firm names, “and” is frequently seen:
Armour and Company.
It is very rare that a comma is used before the final “and” or “&” in firm names of three or more words constituting a series. If a firm prefers so to punctuate its name, others who write the name should not insert a comma.