. Electric railway journal . Portland Shops—View of Wood Mill Showing Balcony forLockers at Right-Hand Side as scrapped, the mileage is computed as above, the equip-ment record sheet is removed from the live files, and themileage of the part is included in the monthly report whichshows the average mileage of all of the different partsscrapped in the operation of the line. By referring to these records and reports, the mastermechanic can locate the principal sources of trouble and can determine the relative merit of different grades ofmaterial without considering the confusing element of per-so


. Electric railway journal . Portland Shops—View of Wood Mill Showing Balcony forLockers at Right-Hand Side as scrapped, the mileage is computed as above, the equip-ment record sheet is removed from the live files, and themileage of the part is included in the monthly report whichshows the average mileage of all of the different partsscrapped in the operation of the line. By referring to these records and reports, the mastermechanic can locate the principal sources of trouble and can determine the relative merit of different grades ofmaterial without considering the confusing element of per-sonal opinion. These records are also used to determinewhen a car is due for a general overhauling. At presentthe company is overhauling car on a basis of 60,000 the car mileage card shows that a car has attainedthat mileage, a tab is placed on the mileage card for that. Portland Shops—Armature Room with Traveling Hoists andCabinet for Testing Outfit car and marked with the date. The car is then called inas soon as possible and overhauled. The accounting for the system is taken care of by theaccounting department at the general office under the di-rect supervision cf the auditor. The svstem of accounting,however, does not give sufficient detail to enable the mastermechanic to keep in close touch with the costs in the shops,and it was found necessary to install a supplementary ac-counting system in the master mechanics o^ice. A svs-tem of shop orders was established, by means of whichthe cost of different jobs or on different cars can be segre-gated by the cost clerk and reported to the master as the work is finished. Shop orders are issued for cars overhauled and paintedand for repairs due to collisions. When a car conies to theshop for any of these reasons a shop order is made out ad-dressed to each of the foremen who will work on t


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