    [Quartermaster Base Depot Company]
    [From the U.S. Government Publishing Office, www.gpo.gov]

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    WAR DEPARTMENT TECHNICAl MANUAL
    QUARTERMASTER
    BASE DEPOT COMPANY
    NTSU LIBRARY

    /FAR DEPARTMENT • OCTOBER i 9 4. 4
    WAR DEPARTMENT TECHNICAL MANUAL
    T M 10-367
    QUARTERMASTER
    BASE DEPOT COMPANY
    WAR DEPARTMENT	•	OCTOBER 1944
    United States Government Printing Office
    Washington: 1944
    WAR DEPARTMENT,
    Washington 25, D. C., 31 October 1944.
    TM 10—367, Quartermaster Base Depot Company, is published for the information and guidance of all concerned.
    [AG 300.7 (9 Jun 44).]
    By order of the Secretary of War:
    G. C. MARSHALL,
    Chief of Staff.
    Official:
    J. A. ULIO,
    Major General,
    The Adjutant General.
    Distribution:
    As prescribed in paragraph 9a, FM 21-6; B (1); R (1); IC 10 (10); ASFTC’s (QM) (5).
    IC 10: T/O 10-367.
    For explanation of symbols, see FM 21-6.
    CONTENTS
    Paragraph	Page
    Chapter	1.	The	Company_______________________________________ 1—3	1
    Chapter 2.	Duties of Personnel______2______________________________ 3
    Section	I.	Commissioned	Officers______________________________ 4—5	3
    II.	Key	Noncommissioned Officers____________________ 6—16	3
    111.	Key	Personnel__________________________________ 17—20	5
    Chapter 3.	Company Missions in Depot Operations______________ 21—23	6
    Chapter 4.	Service Troops and/or Civilian Labor______________ 24—27	7
    Chapter 5.	Receiving Supplies at the Depot___________________ 28—33	8
    Chapter 6.	Storage in Depots______________________1__________... 34—41	9
    Chapter 7.	Shipping__________________________________________ 42—44	11
    Chapter 8.	Materials Handling______________i.________________ 45—48	12
    Chapter 9.	Property Records and Accounts_____________________49—52	13
    Appendix	I.	Accounting in European Theater of Operations_ 14
    Appendix	II.	Warehousing and Safe Storage Periods__ 24
    Appendix	III.	British Ministry of Food Salvage Officers___ 30
    CHAPTER 1
    THE COMPANY
    1.	Mission
    The mission of the quartermaster base depot company is to furnish technical personnel for the receipt, storage, and issue of classes I, II, and IV quartermaster supplies at a base general depot, or a branch quartermaster depot in the communications zone. Necessary labor and transportation for handling and moving supplies must be obtained from the labor and transportation pools, under control of the station quartermaster. (See “Functions” under T/O & E 10-387.) The company provides personnel to augment headquarters and headquarters company, quartermaster base depot (T/O & E 10-520-1).
    2.	Control of the Company
    The quartermaster base depot company, in its operational capacity, is designed to function in conjunction with and under the administration and supervision of the supply division of a headquarters and headquarters company, quartermaster base depot. The company itself is a basic operating unit. 1 he company commander is responsible for the proper administration, training, and discipline of the unit’s personnel. The base depot company is one of several quartermaster units normally attached to the quartermaster section of a base general depot, or to a branch quartermaster depot. Figure 1 shows the position of the base depot company in a base general depot.
    3.	Organization
    a.	The Company. The base depot company is composed of a company headquarters, a depot headquarters staff section, a clothing and equipage section, a general supplies section, and a subsistence section. The personnel of these sections augment the personnel of the respective branches of the supply division, headquarters and
    headquarters company quartermaster base depot. (See fig. 1.) T/O & E 10—367 lists the company’s personnel. Additional labor will be furnished by the depot labor pool. The depot motor pool will provide transportation. One company is usually assigned to a depot when requirements do not exceed service for 100,000 troops. Additional companies may be assigned as required.
    b.	Company Headquarters. The company headquarters performs normal administrative, mess, and supply functions for the company as a whole.
    c.	Depot Headquarters Staff Section. The depot headquarters staff section provides personnel to augment the administrative strength of headquarters and headquarters company, and operates in the administrative branch of the supply division (See fig. 1.) The officer in command of the base depot company is the warehouse officer in this section. General clerks and clerk-typists complete this section’s roster.
    d.	Clothing and Equippage Section. Technical personnel for the receipt, storage, and issue of class II supplies are furnished by the clothing and equipage section. A company officer commands the section. His staff of enlisted men includes the following: storekeepers; stock control clerk; warehouse foreman; checkers; general clerks, clerk-typist, packing-case maker, and stock clerks.
    e.	General Supplies Section. The general supplies section provides technical personnel for the receipt, storage, and issue of class IV supplies. This section’s personnel is identical to that of the clothing and equipage section.
    /. Subsistence Section. The subsistence section furnishes technical personnel for the receipt, storage, and issue of class I supplies. An officer is in charge. His enlisted staff includes: storekeepers; stock control clerk and warehouse foremen; checkers; general clerks; clerktypist; packing-case makers; and stock clerks.
    1
    DEPOT HEADQUARTERS
    OPERATING SECTIONS
    i	HOSPITAL	STAJJ°H	.	COMMUH-	TRANS-	POST	MILITARY
    ORDNANCE	or oisfehsARY	(10-387)	UTILITIES	ICATIONS	FINANCE	PORTATION	OFFICE	POLICE
    STORAGE, ISSUE, ANO LOCAL _________SALES, 10-387________ LABOR POOL, 10-67 TRANSPORTATION POOL, I0-S7____SUPPLY SECTIONS
    CH EM ICA L WARFARE	ENGINEER	MEDICAL	QUARTERMASTER	ORDNANCE	SIGNAL	TR AH SPORTATI0*
    ...I
    HEADQUARTERS AND HEADQUARTERS COMPANY QUARTERMASTER BASE DEPOT T/0 I E 10-520-I
    ADMINISTRATIVE BRANCH _	।	— PLANS AND TRAINING BRANCH
    ------------------------------ -------------- EXECUTIVE DIVISION ---------------------- --------------------------------
    ATTACHED TROOP HEADQUARTERS	—I	---------------- ------------- ------------ PERSONNEL BRANCH
    r~; i,i,i ......................................................................i i
    SUPPLY	PETROLEUM	LAUNDRY	SALVAGE	GRAVES	COMPANY
    DIVISION	DIVISION	DIVISION	DIVISION	^01 vlS I OR0"	HEADQUARTERS
    BI,*MCH	’’braNC™	EQULtpTAHfilE,'lBR*ANNDCH	“""braNCh'’'’' “
    y	----------j------ ---------------—J—1	---—J---------
    \	I	I	।
    J----------------------|X --------------------- ---------- ।	I	'
    --- FIXeO REFRIGERATION \	QUARTERMASTER	I	I..................I .................................................................................................... .	BASE DEPOT	1	1	I '	COMPANY	I
    \	T/0 AND E 10-367	1	1	1
    — MOBILE REFRIGERATION	I	I	I
    ______________________X _______________ ।____________________I	 I \	n	n_1
    -------------- --------\ __________  ।	_____Li________	 ।
    t>EP0T H,‘	CLOTHING ANO	GENERAL SUPPLIES	SUBSISTENCE
    HEADQUARTERS	STAFF SECTION	EQUIPAGE SECTIOH	SECTION	SECTION
    Note.—Broken line indicates direct operational relationship.
    Figure 1. Base General Depot.
    2
    CHAPTER 2
    DUTIES OF PERSONNEL
    Section I. COMMISSIONED OFFICERS
    4.	Company Commander
    The company commander is both the administrator of the company and in command of its operations except when it is broken up for employment among various sections of the depot. He is the warehouse officer, and is responsible to the commanding officer, headquarters and headquarters company of the quartermaster base depot, for the efficient receipt, storage, and issue of supplies handled by the company. As the warehouse officer, he is in charge of the depot headquarters staff section which operates in the administrative branch of the supply division of headquarters and headquarters company, quartermaster base depot. His duties as a company commander are to—
    a.	Command the company and provide for the discipline and efficiency of its personnel.
    b.	Provide for the proper administration of the company.
    c.	Provide for the proper supply of the company.
    d.	Provide for inspections which insure that company personnel are properly clothed, fed, and sheltered, and that organizational equipment is properly employed and maintained.
    e.	Carry out training schedules in accordance with directives from higher authority.
    /. Provide for an organized physical conditioning program, and to promote recreational activities.
    g.	Assist all men under his command to solve their problems, personal and otherwise.
    5.	Section Leaders
    Officers act as assistant warehouse officers. Each commands one of the operating sections, and directs and supervises the receipt, storage, and issue of the supplies peculiar to his section. Specific duties of the section leaders are to—
    a.	Supervise the receipt, storage, and issue of all supplies under their jurisdiction.
    b.	Supervise all labor personnel assigned to their sections.
    c.	Conduct and supervise the tactical and technical training of the personnel in their sections.
    d.	Assist the company commander in the training, administration and welfare of the unit.
    e.	Be leaders, by example, in the attainment of all military skills, including use of weapons, mastery of technical duties, the practice of self-discipline.
    Section II. KEY NONCOMMISSIONED OFFICERS
    6.	General
    The efficiency of the company as an operating unit is dependent upon the efficiency of the key personnel. Duties must be clearly defined and mastered. In general, the key personnel will be employed as directed in the paragraphs below.
    7.	First Sergeant (585)
    The first sergeant is the senior noncommissioned officer of the company, and is the administrative assistant to the company commander. His duties are to—
    a.	Supervise the preparation of all routine company reports and correspondence.
    b.	Maintain the various rosters required within the company.
    c.	Assist the company commander in maintaining discipline and morale.
    d.	Form the company (or separate details) for drill, fatigue, guard, or other military formations.
    e.	Transmit all orders of the company commander to the enlisted personnel, and to act as the liaison between them and the company commander.
    /. Perform any other duties the company commander may designate.
    8.	Mess Sergeant (824)
    The mess sergeant is in immediate charge of the company mess under the supervision of the company commander, or of a mess officer. The state of morale of the unit depends largely upon the mess sergeant’s ability to operate a good mess. His duties include—
    a.	The procurement and storage of food, and the preparation and serving of meals.
    b.	The supervision of the cooks, and of the men detailed as kitchen police and table waiters.
    c.	Keeping the kitchen, the mess halls, and all equipment used in their operation in a clean and sanitary condition.
    d.	The daily inspection of kitchen, mess hall, storerooms, and the mess area. (See TM 10—205.)
    e.	Supervision of the loading of all mess supplies and equipment on company movements.
    3
    9.	Supply Sergeant (821)
    The supply sergeant is in charge of unit supply activities, and is the enlisted assistant to the company supply officer. The company commander will designate one of the lieutenants as company supply officer. This officer will have the responsibility, while the supply sergeant will be in direct charge of the actual accomplishment of the requisitioning, drawing, storing, and issuing of supplies. Specific duties of the supply sergeant are to—
    a.	Supervise all labor details in the handling of supplies.
    b.	Maintain records of organizational and individual property issued to the men.
    c.	Keep a complete and up-to-date property book, file of requisitions, and memorandum receipts and other documents pertaining to supplies.
    d.	Initiate action in case property is lost, damaged, or destroyed.
    e.	Supervise the loading of company equipment on movements.
    10.	Company Clerk (405)
    The company clerk is the unit’s secretary. Normally, he will be detailed to the military personnel section established within the personnel branch of the depot headquarters. His duties are to—
    a.	Make reports, keep company records, and handle company correspondence.
    b.	Assist in preparing reports and personnel records.
    11.	Administrative Clerk (055)
    This clerk is located in the depot headquarters staff section, and works in the administrative branch of the supply division of headquarters and headquarters company, quartermaster base depot. He is in charge of the work of this staff section, the personnel of which includes other general clerks and clerk-typists. The section’s principal duties will be concerned with the keeping of administrative records pertinent to warehousing operations.
    12.	Chief Storekeeper (769)
    Chief storekeepers, one for each of the operating sections, are assistants to the section leaders in the coordination of the work of receiving, storing, and shipping of supplies. A chief storekeeper’s duties are to—
    a.	Maintain necessary warehouse records including an adequate warehouse locator system for the supplies over which he has control.
    b.	Supervise warehouse foreman, storekeepers, and other workers in receiving, checking, and storing supplies and equipment in warehouses in such a manner as to permit ready inventory and availability for shipment.
    c.	Fill requisitions and to issue supplies and equipment.
    d.	Direct periodic inventories of stock on hand and to request resupply as needed.
    e.	Supervise clerical workers in the preparation of shipping papers, requisitions, stock record cards, tallies, receiving reports, and other property forms.
    /. Be familiar with regulations governing property accountability and responsibility.
    g. Be familiar with the nomenclature, appearance, classification, and source of the specific supplies and equipment handled.
    13.	Stock Control Clerk (374)
    A stock control clerk is assigned to the company, one for each operating section. The duties of a stock control clerk are to—
    a.	Coordinate information resulting from periodic inventories as a check against the entries in the stock record cards.
    b.	Prepare inventory adjustment reports in order to adjust discrepancies between actual inventories and amounts recorded.
    c.	Anticipate and prevent stock depletions by estimating required amounts for future use.
    d.	Working with the property branch of the headquarters and headquarters company, maintain an effective stock control system which will assure that stock records show actual stocks on hand.
    14.	Warehouse Foreman (252)
    Each operating section has a warehouse foreman, whose primary duty is the supervision of the warehousing of supplies by his particular section. His duties are to—
    a.	Handle all consignments and to direct their storage in such a manner as to permit inventory, issuance, or shipment without confusion.
    b.	Supervise the taking of inventories when necessary.
    c.	Be familiar with the classification of all property he is required to handle and with the regulations governing the receipt, storage, and issuance of Army property.
    d.	Enforce all regulations governing the operation of the warehouse.
    e.	Issue instructions and orders for fire prevention and control.
    /. Prepare storage plans to meet emergencies.
    g.	Supervise the preparation and maintenance of a locator system.
    15.	Storekeeper (769)
    The noncommissioned officers designated as storekeepers are assigned to clothing and equipage, to general supplies, or to subsistence. They are assistants to the chief storekeepers. Their duties are to—
    a.	Assist in supervision of receipt and issue of supplies and equipment.
    4
    b.	Handle paperwork incident to making issues.
    c.	Care for the supplies under their control and to supervise the work of the clerks assigned to them.
    16.	Assistant Warehouse Foreman (252)
    An assistant warehouse foreman assists each warehouse foreman. His primary function will be supervision of labor gangs in the warehousing of supplies, which includes unloading, storing, and issuance. These assistant warehouse foremen will assist in the taking of inventories.
    Section III. KEY PERSONNEL
    17.	Clerk, General (055)
    These clerks and clerk-typists (405) perform the general clerical work necessary for the operation of the various warehousing sections. They will do the actual work in keeping records for the warehouses and in making out reports for their particular sections.
    18.	Checker (186)
    A checker’s duty includes the preparation of tallies and the checking of incoming and outgoing shipments. He will assist, when necessary, in the unloading, warehousing, and loading of supplies. Correct loading is one of his most important responsibilities.
    19.	Packing-Case Maker (203)
    He will construct shipping boxes or crates for the protection of supplies from damage in transit. In addition, he will build bracing and framing to hold supplies in place in freight cars and perform simple carpentry around the warehouse.
    20.	Stock Clerk (324)
    There is a stock clerk in each of the operating sections, who assists in the actual work of making issues. Each of these stock clerks has several checkers and stock clerks under his supervision.
    5
    5
    CHAPTER 3
    COMPANY MISSIONS IN DEPOT OPERATIONS
    21.	General
    The primary mission of the base depot company is divided into three phases: the assembly of quartermaster supplies (classes I, II, and IV) from various sources; their protection until needed; and their issue on time to meet requirements of the theater of operations. Constant training and teamwork are important factors in dove-tailing operations and in keeping a steady flow of supplies through the warehouses. The manner in which supplies are received determines the efficiency of storage operations. Warehousing effectiveness decides the degree of shipping proficiency.
    22.	Depot Headquarters Staff Section
    Records pertaining to warehousing operations are kept by this branch under the direction of the supply division and the commanding officer of the base depot company.
    23.	Operating Sections
    The Army handles a huge variety of supplies. Depot
    operations must be flexible, taking the peculiarities of each item into account. For material requiring special handling, instructions will be issued. Officers in charge will use the methods of handling and warehousing which experience has shown to be the best for speed of movement, conservation of space, and efficient use of manpower. Initiative and resourcefulness are needed to devise new techniques and to adapt old techniques to new problems. The operating sections of the base depot company and the supplies they handle are:
    a.	The clothing and equipage section will handle class II supplies, those articles for which allowances are established by Tables of Allowances and Tables of Organization and Equipment, such as clothing, tents, and tools.
    b.	The general supplies section is concerned with class IV supplies, such as machinery, office supplies, and cleaning and preserving materials which are not covered in Tables of Equipment.
    c.	The subsistence section takes care of class I supplies, such as rations and forage, which are consumed at an approximately uniform daily rate.
    6
    CHAPTER 4
    SERVICE TROOPS AND/OR
    CIVILIAN LABOR
    24.	General
    Labor requirements for the quartermaster base depot will be filled from the labor pool (civilians and one or more service companies) operated by the station quartermaster (see fig. 1) at both base general depots and branch quartermaster depots.
    25.	Civilian Labor
    Local labor should be utilized in oversea depots whenever possible. Provisions for furnishing civilian labor are made under T/O & E 10—520—1. Careful hiring, constant supervision and training are requirements for efficient depot operations. An understanding of local situations and customs is of great advantage to officers dealing with native labor.
    26.	Estimating Labor Needs
    For planning purposes, labor requirements for handling supplies are computed on the average of l/2 ton per man per hour for 10 hours each day. Eleven men is the maximum number that can be employed efficiently in
    loading or unloading one freight car (1 foreman and 10 laborers). A truck can be unloaded in 20 minutes regardless of tonnage when personnel is available. (See FM 101-10.)
    27.	Use of Service Troops and/or Civilian Labor
    When personnel of a service company and/or civilian labor are working under the supervision of a base depot company, they will perform the following duties:
    a.	Loading and unloading railroad cars (including refrigeration cars).
    b.	Loading and unloading all types of motor vehicles.
    c.	Handling freight.
    d.	Sorting, stacking, stowing, and unstowing supplies by hand, or assisting in the operating of mechanical materials handling equipment.
    e.	Performing housekeeping duties for the depot company warehouses.
    f.	Performing any other labor details required.
    7
    CHAPTER 5
    RECEIVING SUPPLIES AT THE DEPOT
    28.	Importance
    The first phase of the base depot company’s mission begins with the arrival at the depot of the freight car or motortruck loaded with supplies. Initial receipt of supplies may also be at the docks or directly from lighters. The manner in which supplies are received governs the efficiency of the company in its subsequent operations. Supplies improperly received cannot be stored properly, and supplies improperly stored cannot be shipped properly. The receiving operation must always be managed with the storage and issue operations in mind.
    29.	Responsibility
    The receiving department of each section of the company (the chief storekeeper, assistant storekeeper, checkers, and receiving clerks) is responsible for the receipt of all property shipped to its particular section and for the maintenance of necessary records.
    30.	Procedure
    Receiving procedure is modified by many factors: classes of supplies, types and sizes of packages, method of shipment (whether by rail or motortruck), physical characteristics of warehouses and storage areas, kind and amount of handling equipment, amount and efficiency of labor personnel, and other factors. Efficient receiving procedures always follow the same routine: thorough advance planning, careful checking at every stage of the operation to insure that the plan is carried out in all its details, and full and exact maintenance of all necessary records. Sound, workable plans depend upon correct and complete information. The steps to be taken in receiving procedure are:
    a.	The assistant warehouse officer, working in close cooperation with the transportation officer, finds out from the manifest the number and contents of the rail cars, and the numbers of the cars due to arrive for his section on the following day.
    b.	1 he assistant warehouse officer provides the transportation officer with the track numbers, and the order in which he desires the cars spotted on the tracks. He also informs the chief storekeeper.
    c.	The chief storekeeper informs the storekeeper of his section, provides the necessary foremen, laborers, and equipment, and issues orders to insure proper functioning at the unloading platform. He also notifies the receiving clerk (the assistant warehouse foreman) that the cars are
    to be received and gives him a list of the car numbers and contents.
    d.	The receiving clerk (the assistant warehouse foreman) assigns checkers to each car, and authorizes a sufficient number of laborers to assist the checkers in the unloading.
    e.	The storekeeper, who is to receive the property, contacts the chief storekeeper and arranges for the labor necessary to warehouse the property when it reaches its place of storage.
    31.	Receiving from Trucks
    Receiving from cargo trucks is substantially the same as receiving from railroad cars. The storekeeper, knowing the contents of the load, and having decided on the point of storage, has the driver back in to the door closest to the point of storage. Checking and unloading procedures are the same, but it must be remembered that it takes fewer men to unload a truck than it does to unload a railroad car.
    32.	Checking
    Checking, as applied to depots, is the process of comparing the quantity and quality of supplies shown on the shipping papers with the actual supplies. After supplies are received and stored, the identity of each individual shipment is lost. Therefore, shipments must be checked immediately upon receipt and before storing.
    33.	Inspection
    Receiving and inspection of supplies go hand in hand. Supplies obtained from the zone of the interior have already been inspected there by the procuring and receiving depots. Nevertheless, they are inspected again to prevent the issue of damaged items to the troops and to fix the responsibility for supplies which have been damaged either during transit or elsewhere. Supplies procured in the countries in which a theater of operations exists will be inspected in accordance with the provisions of official War Department publications. Emphasis is placed upon the following:
    a.	TM 10—210, Inspection of Subsistence Supplies.
    b.	TM 10—225, Inspection of Textiles.
    c.	TM 10—226, Classification, Processing and Inspection of Leather and Leather Equipment.
    d.	TM 10—610, Refrigeration.
    e.	Publications which contain the principles of inspection of other items will be found listed in FM 21-6 and in AR 1-5.
    8
    CHAPTER 6
    STORAGE IN DEPOTS
    34.	General
    The term storage, when applied to Army warehousing, means that phase of supply procedure in which products are assembled into logically related groups, safeguarded, and timed for issue to troops as situations in the theater of operations may demand. Storage can hardly be termed a separate operation. Actually, it is a continuation of the receiving operation and a preparation for shipping.
    35.	Principles
    The principles governing good storage apply whether warehouse operations are being conducted in the zone of the interior, communications zone, or at an advance supply point. Changing conditions force changes in methods. Even though materials may have to be stored in scattered areas, they can be stored there efficiently. The lack of mechanical equipment does not excuse slipshod materials handling. Time, men, and space are even more critical overseas than in the zone of the interior. All three must be conserved and fully utilized. The following general principles govern storage operations:
    a.	Conservation of space by efficient use of all storage facilities, and by maximum use of open storage.
    b.	Conservation of labor by constant supervision and training, by utilization of civilian labor in preference to troop labor, and by familiarity with handling methods and efficient use of available materials handling equipment.
    c.	Expeditious handling of shipments by proper allocation of space, and by proper planning and supervision.
    36.	Indoor or Outdoor Storage
    In a theater of operations, storage facilities may range from a hole in the ground to a large, multi-story warehouse with all modern conveniences. The shortage of storage space is chiefly a shortage of buildings. As a general rule, therefore, supplies should not be stored indoors if they can stand the weather outdoors. Certain supplies will arrive specially packed for open storage. Others can be protected by various methods. (See par. 41.) The storage officer must use his own judgment in this matter. He must remember that when warehouse space is exhausted, new receipts must be stored in the open regardless of their nature, unless supplies which could and should have been stored outside originally are wastefully rehandled. Whether supplies are stored under a roof or in the open, the arrangements should be worked out carefully along these general lines:
    a.	Hauling distances from unload points to storage points should be kept short.
    b.	Aisles and runways should be arranged in such a way as to promote straight-line flow of supplies between carrier and storage point.
    c.	Rehandling should be avoided. If the area is well arranged, one move puts the item where it belongs, to remain there until it is shipped out.
    d.	Preparation of a good locator system.
    37.	Space Selection
    The major factor in warehousing efficiency is the location of items, considering the nature of articles, the quantity, frequency of issue, density, and type of package. Generally, the following rules will apply:
    a.	Place fast moving items near doorways, delivery points, or transport facilities.
    b.	Reserve no specific space for incoming supplies. Store each shipment in the best available space at the time of receipt.
    c.	Store high-density items in areas of greatest allowable floor load. Place low-density items in warehouses with high ceilings.
    d.	Conduct receiving and shipping operations in areas close to doors and elevators.
    e.	Locate the packing, crating, and cooperage activities near the shipping space.
    38.	Methods of Piling
    In order to conserve space, the block system of stowing will be used whenever possible. Principles of the block system of stowing are:
    a.	Packages will be arranged in solid blocks two or more packages wide, starting at the wall and ending at the aisle, except in center sections where stacking starts at the center and ends at the aisle. If more than one type of property is to be stored in the center sections, the packages are stacked back to back. A new shipment is never stored in front of an old shipment.
    b.	Each vertical layer of a block must contain the same number of packages, and each package must contain the same number and size of the article. Markings on all packages in the block face toward the aisle, and in any one block all markings consistently read in one direction, except where conditions of containers make it necessary to cross-pile containers to build solid layers to provide self-supporting stacks. Lateral aisles are used only when absolutely necessary.
    c.	When supplies are issued from blocks, withdrawals are made from the front of the stacks beginning at one end of a row in that block. Withdrawals are continued until the row is fully removed before any packages are
    9
    taken from the next row. Old supplies are invariably issued first, thereby maintaining rotation of stocks.
    d.	Supplies issued or transferred must be in serviceable condition, properly packed, and, in the case of subsistence items, fit for human consumption.
    e.	Stacking heights will be selected to utilize all cubical space possible considering floor-load limits, bursting strength of packages, ceiling heights, and available handling equipment.
    /. Packages are piled on the largest side whenever possible; thus the nomenclature will not face toward the front of the stack. Packages which can be piled only one high are stored on end.
    g. Barrels containing dry materials are piled on bilge-nested; that is, each barrel in the second tier rests in the hollow between the two barrels below. In case the barrels are too frail to sustain many tiers of barrels so piled, they are stacked on end as high as practicable. Barrels containing flour or sugar are always piled on end. Barrels containing liquids are piled with skids or dunnage between the tiers of barrels.
    39.	Floor Plans
    Floor plans should be prepared to show aisle systems and space allocations in order to make the best use of the floor areas. The bays on the main aisles should be numbered and the floor plans posted conspicuously. They should be revised promptly as soon as any changes become necessary. The aisles should be straight and wide enough for easy materials handling without wasting space. The width of aisles will be determined by the equipment used. Unnecessary aisles will be eliminated, especially fire and inventory aisles. When these are necessary they will not exceed 18 inches. Painted lines facilitate the maintenance of tidy stacks. The determining factors are economy of space and ease of handling stores.
    40.	Locator System
    An accurate, workable locator system is essential for every storage area. The locator system should contain only as much information as is necessary to find stored supplies. Its primary function is the quick and precise locating of any lot of supplies. A good locator system contains a plan of the warehouses, and a file of 5-inch by 8-inch or 3-inch by 5-inch cards. The plan subdivides
    the warehouse into numbered sections and bays. The cards list the following:
    Item No_______Nomenclature__________Unit of Pack-------
    Date	Receiving
    Received	Reference	Quantity Location Remarks
    10/5/43 N.Y.C. 138942	890 5-1-A _______________
    10/27/43 P.R.R. 24810	1057	6-6-B
    In order to go directly to any one item of supply, it is necessary only to match the location number on the card with the location number on the plan. Subsequent receipts of identical supplies are entered on the same locator card, even though assigned to different locations. As soon as stock in any one location has been exhausted, that listing is crossed out on the card.
    41.	Open Storage
    The arrangement of supplies on an open storage area should be as carefully worked out in advance as when the supplies are under a roof. Arrangement of storage areas, aisles, and roadways must be based upon a study of the requirements of each individual problem. Open storage areas should be divided into areas, and subdivided into blocks, with each area and block numbered. A good locator system is as important outdoors as in. The most important factors in open storage are:
    a.	Advance planning, with emphasis on available space, characteristics of terrain, transportation facilities to be employed, location of areas in relation to rail and road network, types of supplies to be stored, and handling methods to be employed.
    b.	Security requirements, including fencing, guarding, and protection against pilferage.
    c.	Protection of supplies from the weather is very important in open storage. Dunnage is necessary to keep the supplies off the ground, and must be of sufficient height to protect them against accumulated surface water. It is the depot commander’s responsibility to obtain a sufficient number of paulins to provide coverage for supplies. Paulins are provided in standard sizes 12 feet by 17 feet, and 17 feet by 40 feet. Tents, flies, and building paper may be used to protect supplies. All these protective coverings must be lashed securely.
    d.	Ventilation is essential, and all stacks are to be uncovered periodically, weather permitting, to allow aeration and full inspection of the supplies.
    10
    CHAPTER 7
    SHIPPING
    42.	General
    The entire supply system, from the original procurement, through manufacture, shipment overseas, receipt, and storage, has been preliminary to the final function of delivery. Idle supplies in a warehouse are of no value to troops. Supplies that are damaged or spoiled in shipment take up valuable cargo space and arrive unfit for the purpose for which they were intended. Every individual concerned must feel the vital responsibility of getting supplies out on time and loading them properly for transport.
    43.	Procedure
    The method of preparing a shipment will vary with the type and quantity of supplies to be shipped. Normally, however, the procedure follows a fixed routine. The authority for shipment comes through the stock control officer of the depot. In the case of the base depot company, the authority will emanate from the property branch of the supply division of headquarters and headquarters company, quartermaster base depot. The assistant warehouse officer receives the instructions to ship, and passes them on to the storekeeper. The instructions will be in the form of shipping papers or the actual requisition, if there is a rush shipment. The storekeeper plans the operation so that supplies will move in the most direct line from stock to point of delivery. Whatever the method of delivery, the same principles apply as for receiving: straight-line flow, and conservation of manpower. Other routine matters involved in the shipping process are:
    a.	Scheduling of Work. The actual scheduling of work will depend upon advice from the transportation office as to the time when the freight cars will be spotted, or trucks available.
    b.	Picking of Supplies. When transportation is available, the storekeeper’s assistant, or checker will pick the supplies to be shipped. These supplies will be pointed out to the labor gang, and moving instructions will be given.
    c.	Inspection of Car. If the shipment is going by rail, the checker examines the interior of the car, or cars, to make sure that the floor, walls, and doors are sound and suitable for the shipment. He looks for nails that might injure the supplies, and sees that each car is cleaned.
    d.	Unstowing. The labor gang, supervised by the assistant warehouse foreman, must draw supplies off the stacks in such a way that space will be created for new lots. The storekeeper, or his assistant, follows through to make sure that unstowing is not done at random, that all items are accurately selected, and they go direct from stack to carrier.
    e.	Checking. As the material is loaded into the car or truck, the checker makes a count of the items and quantities. This count is checked against the shipping document. Every item called for must be loaded.
    /. Bracing and Blocking. When all items are loaded into a car and checked off, the assistant warehouse foreman braces and blocks the load to prevent shifting.
    44.	Loading
    The actual loading procedure will vary with the nature of the supplies, the storage method, the storage location, and transportation facilities. Certain of the more important considerations in loading are:
    a.	Cars and trucks should be loaded to capacity whenever possible in order to save valuable cargo space.
    b.	Cars which have transported volatile liquids, acids, or other commodities which contaminate food, should never be used for class 1 supplies. Food should be shipped only in clean, sound cars.
    c.	Cars with leaky roofs or defective doors should never be used when loss or damage to property can result.
    d.	Improper loading of trucks endangers personnel and shortens the life of the vehicle. Cargo weight must be evenly distributed and loaded so that it cannot be shifted.
    11
    CHAPTER 8
    MATERIALS HANDLING
    45.	Definition and Aims
    Materials handling is the physical moving of supplies into and out of storage. Materials handling equipment is scarce in most theaters of operations, and the warehousing of supplies normally will be accomplished by manual labor and improvised equipment. The aims of materials handling are conservation of time, labor, and space to the maximum degree consistent with safety of men and materials.
    46.	Personnel
    There is a “right” number of men for every handling operation. An extra man is in the way and the lack of a man breaks the handling rhythm. This is true of both mechanical and hand operations. Balanced operation is the fundamental principle of materials handling. Overseas, the problem of personnel is a critical one. A minimum of enlisted men can be spared from combat duty, and, when enlisted men are used, it is a common error to put too many on the job on the theory that they will make up in numbers what they lack in practice. Native civilian labor normally is scarce and untrained. The officers and technicians in charge of operations cannot merely tell the workers what is to be done; they must demonstrate each operation. Training is a continuous procedure.
    47.	Mechanical Equipment
    Mechanical materials handling equipment saves time, labor, and space. Fork lift trucks, cranes, conveyors, and other modern mechanical equipment can load and unload faster than men. Heavier unit loads can be handled faster, and with greater safety by mechanical equipment. Fork lift trucks, for example, are capable of a variety of operations, such as carrying, lifting, and stacking.
    48.	Hand Equipment
    The lack of modern materials handling equipment, or the use of buildings in which such equipment cannot be used, often will force the storage officer to rely upon two-wheel hand trucks and improvised equipment. In such a situation, it is particularly important that the men be properly trained and the equipment put to its fullest use. Hand truck pallets are easily made from scrap lumber, and they step up the capacity of the hand trucks by about four times. The importance of skill in the use of hand trucks cannot be overemphasized if work is to be done quickly, efficiently, and without excessive fatigue. The secret of easy transportation of heavy loads is the ability to balance the weight of the load on the axle of the hand truck, and not on the arms.
    12
    CHAPTER 9
    PROPERTY RECORDS AND ACCOUNTS
    49.	Property Responsibility
    In theaters of operations the same care should be taken of all equipment, supplies, and materiel, and the same economy in their use should be observed as in the zone of interior, even though accounting for supplies may be on a less formal basis. Organizational and individual responsibility is in effect overseas as well as in the zone of the interior.
    50.	Property Records
    1 he commanding general of an active theater of operations is authorized to prescribe the types of property records which are maintained to record property received and issued by supply establishments of the communications zone. (See part 3, TM 38-205.) The system of records should be as simple as is consistent with the maintaining of an accurate account of quantities of property received, issued, and on hand. Procedure should follow that in the zone of the interior as far as practicable.
    51.	Receiving Papers
    Supplies received by the depot will be accompanied by shipping tickets, which will state the quantity and type of supplies shipped. When a shipment arrives, the supplies will be checked. If the check is consistent with the items listed, the shipping tickets will be forwarded to the stock record section of the property branch of the supply division, headquarters and headquarters company, quartermaster base depot, where the items will be picked up on the stock record account. If the check is not in reasonable agreement with the listings on the shipping tickets, a report of survey will be initiated.
    52.	Issuing Forms
    When authority for issue has been received and items checked for availability, supplies normally will be issued on shipping tickets, although issue slips or improvised forms may be used as directed by the theater commander. The forms used will show the designation of the consignee, date of issue, and quantity of each item issued. Supplies issued will be dropped from the property record.
    13
    APPENDIX I
    ACCOUNTING IN EUROPEAN THEATER OF OPERATIONS
    Commanders of active theaters of operations are authorized to prescribe their own property accounting procedures. Such commanders are urged to adopt as much of the simplified property accounting procedures in use within the continental limits of the United States as may be practicable under the conditions existing in their respective commands, in order to insure uniformity of procedure so far as is possible, and to minimize confusion in the manitenance of property records. These simplified procedures are currently contained in the War Depart- । ment publications on this subject.
    The two sections of this appendix are extracts from Depot Operations Manual HQ SOS ETOUSA OCQM, 1 Dec. 1943 (as amended by Supplement No. .1, 1 Mar. 1943). These extracts have been included to give an idea of how some of the problems of property accounting are actually being dealt with in one active theater. Such information is of potential value to the organization described in this manual.
    Section I is concerned with the major aspects of property accounting as conducted in the European Theater of Operations. The instructions given are based on procedures which, by zone of the interior standards, are largely outmoded. In the zone of the interior new forms and revised procedures are employed to cover the requisitioning, shipment, receipt, issue, and return of supplies, and the adjustment of discrepancies. New stock record cards have been developed and distributed. However, property accounting at oversea installations is informal, and is not required to conform to changes established for the zone of the interior. The system described in Section I is in effective operation, and it is doubtful whether use of the new procedures would be considered desirable by authorities overseas. Nevertheless, in order that the nature of the changes might be apparent, the extract has been annotated with comments.
    Section II concerns subsistence. It is fragmentary, indicating perhaps, that established commissary procedures are rather closely followed in the European theater, these notes indicating important departures therefrom.
    Section I. PROPERTY ACCOUNTING
    1.	Accountability and Responsibility Defined
    a.	Accountability applies to those persons who have public property intrusted to them for which they are required to maintain a property account, subject to audit.
    b.	Responsibility applies to all persons in possession of or handling public property, whether or not they have signed a receipt for the property.
    2.	Prescribed Records
    a.	War Department Directives. FM 100—10 prescribes that property records will be maintained in a theater of operations. It is further prescribed that the system of accountability will be as simple as is consistent with keeping a record of stocks on hand, prompt delivery of supplies, and reasonable provision for protection against loss or theft.
    b.	Hq ETO Directives. Cir 26, Hq ETO, 8 March 1943, prescribed instructions for property accounting based on the fact that formal accounting is not required in a theater of operations but that this policy does not relieve officers from personal and official responsibility for government property, and its care and protection from loss, damage, or destruction.
    c.	As the instructions in Cir 26 do not apply to depots and other similar establishments, the directives pertaining to property accounting laid down in this memorandum will apply to all quartermaster depots and to quartermaster supply officers of general depots. These are issued to conform to the rulings of the War Department and to maintain consistent and uniform accounting systems in all quartermaster installations.
    d.	Additional reference pertaining to property accounting are: AR 35-6520, 35-6620, 35-6640, 35-6660, 35-6720, TM 10-215, and others.
    3.	Forms Used
    a.	The forms hereby prescribed for maintenance of property accounting for quartermaster supplies are:
    (1)	Tally Sheet—Incom-
    ing------------------WD, QMC Form No. 489
    (2)	Tally-out WD, QMC Form No. 490
    (3)	Over, Short, and
    Damaged Report_______ WD, QMC Form No. 445
    (4)	Report of Survey____ WD, AGO Form No. 15
    (5)	Warehouse Tally
    Record--------------- OCQM Form
    (6)	Stock Record Card___ WD, QMC Form Nos. 423,
    424; or OCQM Form
    (7)	Authority for Issue_ OCQM Form
    (8)	Register of Vouchers
    to Stock Account_____ WD, QMC Form No. 480
    (9)	Requisition Register... WD, QMC Form No. 479
    (10)	Such other forms as may be administratively required and as may be desirable to facilitate interior operation will be used for multiple purposes and accepted in lieu of receiving reports, shipping tickets, and memoran-
    14
    clum receipts. Each must be properly annotated to identify its purpose.
    b.	Blank forms listed in Cir Ltr 5, OCQM, 7 Jan 1943 are available for issue at all class II quartermaster and general depots. Blank forms other than those listed in Cir Ltr 5, for which the QM Corps is responsible, are available at General Depot G—30, APO 887.
    c.	The following visible index equipment and record stationery is to be ordered by depots in the UK from Storage and Distribution Division, OCQM, APO 871, to assure control:
    12 tray visible index filing cabinets.
    6 tray visible index filing cabinets hangers, metal. Stock record cards (see note below).
    Sheets, overhang authorization for issue forms warehouse tally record cards.
    Note. The printed stock of these show Tally No. for posting whereas they should indicate Voucher No. for posting. The number of the voucher to the stock account will be the only number posted to the Stock Record Card.
    d. The allowance of blank forms will be the number required plus 5 percent for wastage.
    e. Vouchers to Stock Account. The origin of accountability (gains) must be supported by debit voucher to stock account and the cessation of accountability (losses) must be validated by credit voucher to the stock account. The use of specific forms will be as indicated in following paragraphs. The origin of accountability and the cessation of accountability will apply in principle to the salvage stock account and to some sales stores operations. In the latter case, such procedures will be in addition to those prescribed to maintain full money accountability.
    /. Origin of Accountability (Gains). Gains occur from property received—
    (1)	In turn over ftom predecessor.
    (2)	By shipment from a port, depot, post, or station.
    (3)	From British or other allied government as local procurement on reciprocal aid basis.
    (4)	From a dealer through British or other allied government as local procurement on reciprocal aid basis.
    (5)	From turn in by organizations and/or individuals.
    (6)	After being reconditioned or reclaimed.
    (7)	“Found at Post.”
    (8)	As result of miscellaneous occurrences not included above.
    g. Cessation of Accountability (Losses). Losses occur from property disposed of—
    (1)	Complete turn over of all accountability to successor.
    (2)	Property shipped to ports for task forces.
    (3)	Property shipped to another depot, post, or station.
    (4)	Property issued to US Navy and Marines and/or other coordinating US Armed Forces.
    (5)	Property issued to organizations.
    (6)	Property issued to authorized individuals.
    (7)	Property transferred to British or other allied government on lend lease basis.
    (8)	Property issued to authorized groups of individuals.
    (9)	Property destroyed.
    (10)	Property turned in to salvage.
    (11)	Property lost as the result of theft or fraud.
    (12)	Property lost as the result of errors of issue or bookkeeping.
    (13)	Transfers of property to sales operation.
    (14)	Transfers of property to prisoners of war.
    (15)	Miscellaneous shortages.
    (16)	As result of miscellaneous occurrences not included above.
    4.	Use of Property Record Forms
    a.	Tally Sheet—Incoming (WD, QMC Form No. 489). The War Department Shipping Document (WD Form No. 450) is used in the zone of the interior as a combination shipping ticket and tally. Both tally-ins and tally-outs may be indicated on the form.
    (1)	The tally sheet, incoming is a written record of receipt of supplies showing the commodity, quantity, and unit. When tally sheets incoming are made by a receiving warehouse they will be numbered consecutively, using a block of numbers assigned by the depot. This number is used for interior operational purposes only and is not to be confused with the “voucher number” assigned by the stock records section.
    (2)	Detailed notation will be made on the tally of any shortages or damaged supplies.
    (3)	When the tally covers supplies received by cash purchase from US appropriated funds, it will contain quantity, unit, article description, unit price, and total cost, in order to support payment of the account involved.
    (4)	The “voucher number” is the numerical sequence of all debit and credit vouchers received and so recorded on Register of Debit and Credit Vouchers to Stock Account (WD, QMC Form No. 480). The tally then becomes a voucher to the stock record account and the “voucher number” is posted to the stock record card, not the tally number.
    (5)	Each voucher will have attached thereto all pertinent shipping papers, etc., and the related documents will be cross referenced by notation of identifying numbers on each of the others.
    (6)	Vouchers will be filed numerically by the voucher number.
    (7)	When documentation is such that it does not identify shipment as to nomenclature and quantities to the extent that a determination can be made as to any actual and definite losses, the actual commodities and quantities thereof, as disclosed by physical count upon receipt at destination, will be taken up on stock record account. Since under such circumstances there is no true basis for a report of survey or other drop voucher no further action will be taken in so far as the property account is concerned. The usual claim paper will, however, be executed.
    b.	Tally Out (WD, QMC Form No. 490). (1) The tally out will be used to record the issue and transfer of supplies and equipment and generally will contain the article description, quantity and unit.
    15
    (2)	Numbering of tally outs in the warehouse and subsequent assignment of a voucher number follows the same procedure as stated in a above.
    (3)	Copies of tally outs covering shipments between LT. S. Armed Forces activities no longer require the signature of the receiving officer. The signature of an enlisted man or other authorized assistant to the receiving officer may be accepted except as follows:
    («) Transactions involving sales accounts and/or where money accountability is involved.
    (Z>) Shipments of Government-owned property to the British or other allied government.
    (f) Shipments to contractors (whether from regular stock or from salvage).
    (4)	One copy of the tally out will be retained by the shipping officer as a voucher to his stock account. One copy will be sent to the receiving officer along with or prior to shipment of the items.
    (5)	The receiving officer may assign a voucher number from his own series to the tally out and it will then serve as a debit voucher to his own stock account. In this case the tally out becomes, in purpose, the tally sheet incoming for the receiving officer. Extreme care must be exercised to distinguish between receipts and issues on such forms and to post them correctly. The receiving officer, should he desire, may prepare a tally sheet incoming for his own posting and attach the tally out thereto-
    (6)	Normally it will be the responsibility of the receiving officer to clear any discrepancies in shipment by the prompt initiation of a Report of Survey supported by an Over, Short . and Damaged Report. Where it is obvious to the commanding officer of a depot and/or the quartermaster supply officer from a comparison of the number of units entered on the shipping papers, and the number on the tally out, that the items listed on the tally out were not shipped, the responsibility for clearing the shortage will rest with the shipping officer. If circumstances so warrant the shipping officer may approve an Over, Short and Damaged Report, otherwise he will send it through for action by a surveying officer.
    (7)	If the supplies are issued to sales stores or similal sales facilities, the tally out must show article description, quantity, unit, unit price and total cost. It thus becomes a receipt voucher to the sales store or Army Exchange and a copy must be furnished the Finance Officer, SOS, for audit purposes.
    (8)	Supplies and equipment issued for office and warehouse use at depots or headquarters, including supplies and equipment acquired by purchase or reciprocal aid will be dropped from regular accountability on tally out. Write under the words “Tally Out”, in parentheses, “Issued on Memorandum Receipt Basis.” The property involved will be taken up on separate depot or headquarters stock account which will be subject to audit. Though not specifically prescribed for intradepot use, a form ftas been developed to replace the tally out for such transactions as these. The form, the Property Issue Slip (WD,
    AGO Form No. 446) makes provision for memorandum receipt issues.
    (9)	Subsistence supplies furnished veterinarians for inspection and sampling will be dropped from accountability on tally outs bearing the certificate, “I certify that the supplies enumerated hereon are for inspection and sampling under authority of Cir Ltr No. 434, WD, SOS, OQMG, 12 Dec 1942” followed by signature of veterinary officer, grade, serial number, organization, and APO address.
    (10)	Supplies used by the government in manufacturing, testing, and for experimental purposes will be dropped from accountability on tally outs bearing the certificate, “I certify that the materials enumerated hereon were used in manufacturing and/or for testing the experimental purposes and are dropped from regular accountability under the provisions of AR 35-6620. I further certify that suitable records will be maintained thereon to prevent any illegitimate uses of the articles” followed by signature of a commissioned officer, serial number, organization and APO address. The use of supplies for testing or experimental purposes is limited to the OCQM Supply and Subsistence Division, and to the Veterinary Service.
    (11)	Tally outs will be used to cover all disposition of public property to others whether or not such property had previously been dropped from regular accountability. Under statutory laws supplies and equipment considered as without value and of no use to the government must be completely destroyed and disposed of in the presence of disinterested officers. All parties witnessing and partaking in the act must furnish a certificate of the destruction and disposition. Such property when turned oVer to others immediately regains “value” regardless of how small, and thus must be accounted for in the usual manner. There is no authority for gratuitous turnovers. For example, if deteriorated subsistence items have been dropped from regular accountability on certificate of a veterinarian and are then transferred to the British, the tally out must be used to cover the transfer.
    c. Over, Short and Damaged Reports (WD QMC Form No. 445). Under new procedures, adjustment of loss or damage in shipment is covered by a Report of Survey—Loss or Damage in Transit (WD, AGO Form No. 15-1).
    (1) Over, Short and Damaged Reports will be completely filled in on the front and will have details in full on the reverse side as provided for in the instructions at the bottom of the front page. This form will be used in the following situations:
    («) To adjust overages found upon inventory. (See j below.)
    (£) To clear shortages in shipment when the shipping officer feels that the circumstances so warrant and he will approve the O.S.&D. involved. (See £(6) above).
    (c) To support report of survey by receiving officer to clear any discrepancies in shipment, as specified in £(6) above and z/(l) below.
    16
    (J) To correct errors in nomenclature, one copy of an O.S.&D. report will be prepared. The report will show the overages in one or more items corresponding to like shortages in one or more items. The relativity must be clearly indicated. Offsetting money valuations of shortages and overages are not acceptable elements in the matter of correcting errors in nomenclature. An O.S.&D. to adjust errors in nomenclatures may be used when container markings as to contents are found to vary from actual contents. Full explanation of circumstances must be given in such cases to justify the action of employing a voucher for adjustment of nomenclature.
    (^) Shortages, indicated on O.S.&D.’s for adjusting errors in nomenclatures are not actual or true losses and therefore are not required to be placed on reports of surveys. In case of corresponding overages or in the case of errors because of variations from container markings and actual contents upon examination, a full statement of details to clearly indicate error in nomenclature must appear on the voucher involved. No money value need be shown on this type of O.S.&D. report.
    (2) Approved O.S.&D. Reports will be accepted as authorized vouchers to stock record accounts.
    d. Report of Survey. (1) This form will be used to cover all losses and/or damages, including losses and/or damages en route which are considered chargeable to the common carrier, losses, damages, or destruction of property through negligence or culpability; to adjust shortages in inventories (see ;(2)(Z’) below); and to clear discrepancies in shipments. It will be the responsibility of the receiving officer to clear discrepancies in shipment by the prompt initiation of a Report of Survey supported by an Over, Short and Damaged Report. The possibility that both an over, short, and damaged report and a report of survey will be required is eliminated by use of WD, AGO Form No. 15—1. The Over, Short, and Damaged Report will be prepared by the receiving officer immediately upon the discovery of the discrepancy and a copy bearing the notation, “Information Copy Accountability for this Discrepancy will be Adjusted at this Station,” promptly dispatched to the shipping officer. This copy is intended only for the shipping officer’s information, and he is not authorized to use it as a property voucher for taking credit for any overages that may be reported thereon.
    (2)	Money values will be placed on reports of surveys in accordance with instructions contained in WD, AGO Form No. 15, (Report of Survey) and in compliance with the provisions of AR 35—6640. The commanding officer of a depot, wholesale storage point or establishment, and initial distribution point or establishment is authorized to approve reports of survey providing the aggregate money value for each class of supplies (class I, II, III, IV or V) during a 3-month period conforming approximately to an inventory period, does not exceed $5,000. The $5,000 limitation includes all property losses whether found on inventory, occurring in shipment through fault of common carrier, or apparently shipped short. Reports of survey which do not come within these restrictions require the approval of the base section commander.
    (3)	Under the provisions of AR 35—6640 commanding officers at stations, depots, and similar supply installations are authorized to approve reports of survey to relieve all concerned subject to the limitations indicated in (2) above, without the action of a surveying officer, unless the loss or damage occurred—
    («) In transit.
    (Z>) In a sales account.
    (c) Under circumstances which indicate that a claim exists in favor of the Government due to negligence, pilferage, willful acts of destruction, culpability, etc.
    () One copy to base section commander.
    (c) One copy to the commanding officer of the depot for the stock record account.
    () Inventories will be signed in full by all participating parties thereto whether officers, enlisted men, or civilians. An officer must supervise the inventories and therefore an officer’s signature will appear on every inventory.
    (2) Overages and Shortages. («) Overages. Prepare an O.S.&D. Report for each class of property (class I, II, etc.), listing only the overages. Take up and account for the items as prescribed by AR 35—6520. In a convenient place on the form type the certificate “I certify that the overages listed hereon were discovered as a result of a physical inventory taken between_______________________
    (date) and-—------------------I further certify that these items
    (date)
    have been taken up on the stock record account of the undersigned.
    (Signed)
    Accountable property officer.”
    (b)	Shortages. Prepare a report of survey without any supporting documents for each class of property.
    1.	In box 5 (date and circumstances) type the certificate, “I certify that the above shortages, discovered as a result of a physical inventory taken between_____________________and______________
    (date)	(date)
    occurred without fault or neglect on the part of any person concerned with the receipt, storage or issue of the items listed hereon.
    (Signed)
    Accountable property officer.”
    18
    2.	Have the affidavit completed and sworn to before an adjutant or summary court. The certificate (box 6) may be omitted if the oath is subscribed to by the accountable or responsible officer.
    3.	On the reverse side, type the words “Approved under the provisions of par 9, AR 35—6640, to relieve all concerned of the responsibility and accountability for the listed shortages
    (date)
    (Signature of commanding officer)
    (<;) If the above procedure is utilized, the appointment of a surveying officer is not required, but if the commanding officer believes that the shortages are in excess of those which normally might be expected in the operation of the supply installation concerned, or if there is indication that shortages in certain items are too frequent he should appoint a surveying officer to take action in accordance with par 10, AR 35—6640. For the purpose of supplying the commanding officer with the complete picture of adjustments necessary to bring the stock record cards into agreement with the physical inventory, O.S.&D. Reports for overages should be submitted together with the R/S covering the shortages. The commanding officer or the accountable officer may find it desirable to have prepared extra copies of O.S.&D. Reports and R/S concerning inventory adjustments and to maintain a separate file of such documents in order to determine the reasons for excessive overages and shortages.
    () Carriers (service agent or USA vehicle).
    (c) Unit to whom delivery is made.
    (zZ) USA delivery order number.
    (z?) Type of package (box, crate or wrapping).
    (/) Number of packages.
    (g) Description of contents.
    (^) Average unit net weight (except in case of fruit, shell eggs, etc.).
    (z) Total net weight (based on averages) in pounds except in case of fruit, shell eggs, etc.).
    (;) If packages are not of standard weight all marked weights (gross, net and/or tare) are to be taken and noted on the advice.
    c. Stock Statement. (1) A periodic statement is to forwarded by the cold store manager to the depot commander giving the information:
    (zz) Quantity received at the cold store during the inventory period.
    (£) Quantity delivered.
    (z?) Quantity on hand as of the close of business on the 8th, 15th, 23d and last day of each month.
    (2)	A separate report will be rendered on each component and on each variety thereof.
    11.	Stock Records
    zz. The initial entry on the stock record account is established from tallies into the cold store of initial shipments. A proper tally of all subsequent incoming shipments and outgoing deliveries enables depot to maintain an accurate book inventory of stocks on hand at all times. All tallyins and tally-outs are made on a “per case” basis and not on a “pound” or “weight” basis.
    b.	The keeping of accurate stock records obviates the necessity of taking physical inventories of stocks in the cold stores at stated periods. (See e below.)
    c.	Should a shortage in a component occur in a cold store, it will be replaced by the Ministry of Food from British stocks.
    d.	In view of the fact that the Ministry of Food has guaranteed to replace any losses or shortages, the chief concern will be that supplies are properly handled at the cold storage to insure U. S. forces being supplied with food of unquestionable quality.
    e.	It is deemed advisable, however, to obtain a reconciliation of the stock in cold stores with the stock card records occasionally.
    22
    (1	) Physical inventories will be taken of stocks on hand, wherever it is possible to do so without an excessive amount of rehandling or undue labor. Where stocks are excessive, taking of inventories will be deferred until stocks are depleted to a point where they can be taken. If the balance of stocks (packages, not pounds) actually on hand is less than balances indicated on the cold store and depot stock cards, a report will be submitted to the OCQM by the depot indicating such shortages in order that steps may be taken to obtain replacements from the Ministry of Food.
    (2	) Keep old and new stocks segregated in the cold stores as shipments of new supplies arrive, in order that book balances on old stocks may be closed as those stocks become exhausted.
    12.	Reports
    The cold store manager will have no contacts with or render any reports to this office. All reports for the U. S. will be rendered to the depot headquarters, which, in turn, will furnish this office with a periodic stock record report of stocks on hand of each component in the cold store, using Q-Sub Form No. 3Id.
    13.	Short and Damaged Stocks
    Short, damaged, and pilfered packages will be reported to depot commanders by depot representatives at cold stores daily. This report should indicate whether the damage or loss occurred en route to the cold store or after arrival at the cold store.
    23
    APPENDIX II
    WAREHOUSING AND SAFE STORAGE PERIODS
    Section I. ITEMS SUITABLE FOR OPEN STORAGE IN THE UNITED KINGDOM AND GEOGRAPHIC AREAS WITH SIMILAR CLIMATE
    As a result of storage experience in the United Kingdom, the tables below may be used as an open storage index for quartermaster items.
    1. The following is a list of subsistence items best suited for open storage:
    Item	Unit	Item	Unit
    Apple butter	can	Luncheon meat	can
    Apple nuggets	can	Mackerel	can
    Applesauce	can	Marmalade	can
    Apricots	can	Oil, vegetable, salad	can
    Bacon	can	Onions, dehydrated	can
    Beans, lima puree	can	Orange and grapefruit
    Beef, corned	can	juice	can
    Beef, roast	can	Orange juice	can
    Beets, dehydrated	can	Ovaltine	can
    Biscuits, type C sq.	can	Peaches	can
    Bouillon cubes	can	Peanut butter	can
    Butter	can	Pears	can
    Cabbage, dehydrated	can	Pickles	can
    Candy, hard	can	Pineapple juice	can
    Carrots, dehydrated	can	Pineapple, sliced	can
    Catsup, tomato	can	Plums	can
    Cheese, processed	can	Potatoes, sweet	can
    Cherries, sweet	can	Potatoes, sweet,
    Chicken boned	can	dehydrated	can
    Coffee R & G	can	Potatoes, white	can
    Coffee soluble	can	Potatoes, white,
    Cranberry sauce	can	dehydrated	can
    Cranberry flakes,		Prunes, dry	can
    dehydrated	can	Prunes, in sirup	can
    Crystals, lemon	can	Rations Type C
    Dessert, powdered	can	Type K
    Eggs, dehydrated	can	Type 5-in-l
    Figs	can	Type 10-in-l
    Fruit cocktail	can	Salmon	can
    Grapefruit	can	Sardines	can
    Grapefruit juice	can	Sauerkraut	can
    Grape juice	can	Sausage, pork	can
    Hash, corned beef	can	Sausage, Vienna	can
    Hash, meat and		Sirup	can
    vegetable	can	Soups, assorted	can
    Hominy, dehydrated	can	Soup, hydehydrated	can
    Jam and jelly	can	Stew, meat and
    Lard or lard		vegetable	can
    substitute	can	Tea	can
    Item	Unit	Item	Unit
    Tomato cocktail	can	Tuna fish	can
    Tomato cocktail,		Turkey, boned	can
    dehydrated	can	Vinegar	kg
    Tomato puree	can
    2. The following is	a list of subsistence items		requiring
    closed storage:
    Item	Unit	Item	Unit
    Apricots, dry	bx-not	Mustard, prepared bot or
    	canned		jar
    Apples, dry	bx-not	Noodles, egg	ctn
    	canned	Nutmeg	Pkg
    Beans, dry, all	sk-jute	Oats, rolled	ctn
    varieties	or cloth	Onion, powdered, dry ctn
    Beans, kidney, dry	lami-	Orange juice, con- jar or
    	nated	centrated	bot
    paper bg		Peaches, dry	bx-not
    Biscuits, Type “C”	ctn		canned
    Candy and gum ration		Pepper, black	can or
    kits			bx
    Candy, hard	fiber	Pickles, all varieties jar
    	drum	Powder, baking	can or
    Catsup	bot		Pkg
    Cereal, wheat,		Prunes, dry	bx-not
    uncooked	ctn		canned
    Cereal, prepared,		Raisins, dry	bx-not
    assorted	ctn		canned
    Chili powder	can	Rations, type 12	-in-1
    Cinnamon	can	Rations, type D
    Cloves	can	Rice, dry	laminated
    Cocoa	ctn		paper bg
    Coffee, R & G	ctn	Rice, dry	sk-jute
    Corn meal	pkg or	•	or cloth
    	bg	Salt	sk-jute
    Cornstarch	Pkg		or cloth
    Crackers, soda or		Salt	laminated
    graham	Pkg		paper bg
    Dessert powder	ctn	Salt, celery	Pkg
    Extracts, lemon		Sauce, concentrated bot
    and vanilla	bot	Seasoning, poultry can or
    Flour	lami-		bx
    	nated	Soda, baking	Pkg
    	paper	Spaghetti	ctn
    	bg	Sugar	sk-jute
    Flour	sk		or cloth
    Ginger	can	Sugar, brown	laminated
    Lard or substitute	ctn		paper bg
    Macaroni, dry	ctn	Sugar, confectioners’ pkg
    Milk, evaporated	can	Sugar, granulated lami-
    Mustard, dry	ctn		nated
    24
    Item	Unit	Item	Unit
    paper bg			pkg
    Tea (British)	b>	: or	Vinegar	bot
    ctn	not	Vitamin tablets	bot
    canned		Yeast	ctn,
    Tobacco kits			drum.
    Toilet goods ration kits			and
    Vanilla tablets	can or			canned
    3. The following is a	list	of subsistence items	suitable
    for outside storage if properly covered and when re-
    quired for short periods of		time:
    Apples, dry or dehydrated		Corn	can
    	can	Hominy, lye	can
    Apples, water packed	can	Milk, malted,
    Apricots, dry	can	powdered	can
    Asparagus	can	Milk, skim,	drum
    Beans, kidney	can	powdered
    Beans, lima	can	Milk, whole,
    Beans, string	can	powdered	can
    Beans, string puree	can	Oysters	can
    Beans, w/o pork	can	Peaches, dried	can
    Beets	can	Peas	can
    Beets, puree	can	Peas puree	can
    Berries, water packed	can	Pumpkin	can
    Carrots	can	Raisins, dry	can
    Carrot puree	can	Spinach	can
    Cherries, sour, water packed		Squash	can
    	can	Sugar, lactose	can
    Chile con carne		Tomatoes	can
    w/o beans	can	Tomato juice	can
    Clams	can	Vegetables, mixed	can
    4. The following is a list of items of clothing and equipage and regular supplies suitable for open storage:
    INDIVIDUAL CLOTHING:
    Overshoes, arctic
    ORGANIZATIONAL CLOTHING:
    Device, foot measuring outfits Gloves, waterproof, rubberized Headbands, helmet, steel, Ml Helmet, steel, Ml (body) Liners, helmet, steel, Ml Mittens, asbestos
    INDIVIDUAL EQUIPMENT:
    Bag, barrack
    Bag, canvas field, od
    Belts, cartridge, cal. .30 dismounted
    Belts, cartridge, cal. .30 mounted
    Belts, magazine, BAR
    Belts, pistol, revolver, or carbine
    Cans, meat
    Canteens
    Carriers, pack
    Covers, canteen, dismounted
    Covers, canteen, mounted
    Cups
    Haversacks
    Pockets, magazine double web
    Pouches, first aid
    Rolls, bedding, waterproof Straps, carrying, bag, field Suspenders, belt
    Tags, identification
    Tent, shelter half
    MISCELLANEOUS ORGANZATIONAL
    EQUIPMENT:
    Axes, intrenching
    Bags, canvas, mail
    Bags, canvas, water sterilizing
    Bandoleer, gas grenade
    Bar, sandfly
    Basins, canvas, folding
    Bolos, Philippine
    Buckets, canvas, folding 8 qt.
    Carriers, ax, intrenching
    Carriers, pickmattock, intrenching
    Carriers, shovel, intrenching
    Carriers, wire cutter
    Case, canvas, dispatch
    Cases, magazine, 50 rd. w/shoulder strap
    Cases, magazine, 5-pocket—20 rd.
    Clubs, MP
    Flies, tent, storage (extra)
    Flies, tent, wall, large (extra)
    Flies, tent, wall, small (extra)
    Machetes, 18" blade Ml942
    Paulins, canvas, large
    Paulins, canvas, small
    Pickmattock, intrenching
    Pins, tent, shelter wood
    Pins, tent 16"
    Pins, tent 24"
    Poles, tent, ridge, 7' screen latrine
    Poles, tent, ridge, 9' screen latrine
    Poles, tent, ridge, 9' wall, small
    Poles, tent, ridge, 11'4" wall, small
    Poles, tent, ridge, 14' wall, large
    Poles, tent, ridge, 14' jointed with sleeve
    Poles, tent, ridge, 15'
    Poles, tent, shelter
    Poles, tent, ridge, storage complete 208x3
    Poles, tent, upright, 4'9"
    Poles, tent, upright, 5'3", assembly
    Poles, tent, upright, 21', assembly
    Poles, tent, upright, 12'3", hospital ward
    Poles, tent, upright, 12'3", jointed with sleeve
    Poles, tent, upright, 7', latrine screen
    Poles, tent, upright, 12', pyramidal
    Poles, tent, upright, 5'5", storage
    Poles, tent, upright, 13', storage
    Poles, tent, upright, 13', storage, jointed
    Poles, tent, upright, 12', wall, large
    Poles, tent, upright, 9', wall, small
    Poles, tent, shelter
    Ropes, drag w/shoulder strap
    25
    Scabbards, bolo
    Scabbards, rifle
    Scabbards, submachine gun
    Screens, latrine complete w/pin and poles
    Sheath, machete
    Shovel, intrenching
    Sling, bugle or trumpet
    Sling, carrying machine gun and ammunition
    Sling, color web
    Tent, assembly complete
    Tent, command post
    Tent, hospital ward
    Tent, hospital ward, ll,x50,xl6/ w/cover complete
    Tent, pyramidal w/bag
    Tent, pyramidal Ml934, H'xl6' w/bag complete w/pins and poles
    Tent, storage, w/bag
    Tent, storage, w/bag complete w/fly pins and poles
    Tent, wall, large
    Tent, wall, large, complete w/fly pins and poles
    Tent, wall, small
    Tent, wall, small complete w/fly pins and poles
    BARRACK EQUIPMENT:
    Bedstead, single, aluminum finish
    Cots, canvas, folding
    REGULAR SUPPLIES:
    Arrester, spark
    Ax, camp or hunter, handled
    Ax, hand chop, single bit, standard grade, 4-lb.
    Bars, crow, pinch point
    Bars, crow, wedge point
    Bars, wrecking, type D gooseneck %" by 24"
    Basins, wash
    Brooms, corn
    Brooms, rattan push w/o handle
    Brushes, dust, counter
    Brushes, kitchen, wire
    Brushes, marking
    Brushes, sanitary or toilet, type II, 17" handle
    Brushes, scrubbing, floor
    Brushes, sweeping, floor w/o handle, 18"
    Buckets, general purpose, galvanized, w/o lip, 14-qt.
    Bulb, electric, hand, lantern
    Candles, type 2
    Cans, galvanized, w/cover, 10-gal.
    Cans, galvanized, w/cover, 16-gal.
    Cans, galvanized, w/cover, 24-gal.
    Cans, galvanized, w/cover, 32-gal.
    Carbon, tetrachloride
    Cement, liquid, tent-patching
    Cleavers, butcher, 8" blade
    Container, water, 5-gal.
    Compound, rust, protective
    Cups, coffee
    Diggers, post hole
    Dippers, tea, 2-qt.
    Disinfectant, pine tar, 5-gal.
    Dubbin, 2-oz. can
    Forges, blacksmith, portable, type 2
    Funnel, tin, 1-qt.
    Glassware, tumbler, water
    Gloves, lantern, gas
    Grater, nutmeg, tin, 5"
    Grater, vegetable
    Grates, wood-burning
    Griddle, cast-iron, 20"x30"
    Grinders, brake horsepower, diameter of wheel, 6"
    Grindstone, nonglaze
    Hammers, carpenters, claw lb.
    Handle, ax, single bit 36"
    Handles, broom, rattan, push, 51
    Handle, hammer, blacksmith 16"
    Handle, hammer, carpenter claw 14"
    Handle, hatchet claw 14"
    Handles, mop, spring lever type
    Handles, pick 36"
    Handles, rake, garden, length 66"
    Handles, shovel, D grip 30"
    Handle, sledge, 36"
    Hatchets, broad or bench 5*4"
    Hatchets, claw 4" cut edge
    Hooks, box 10" length
    Hooks, brush, handled 11*4"
    Hooks, grass, curved blade
    Hooks, hay
    Irons, clinching
    Knife, saddlers’, round, 5"
    Ladder, step, 8-ft.
    Ladles, diameter of bowl, 3%"
    Ladles, diameter of bowl, 6"
    Lanterns, kerosene
    Locks, pads, brass, l*4"x2"
    Mallet, carpenter, round 3*4"x51/4"
    Mashers, potato pounder, 3%"xl8"/
    Mattock, handled, cutter type 2
    Mattock, handled, pick type 2
    Measure, tin-lipped, 4-qt.
    Measure, tin-lipped, 2-qt.
    Measure, tin-lipped, Lqt.
    Measure, tin-lipped, 14-qt.
    Mops, cotton, w/o handle
    Mover, car
    Oil, neat’s-foot
    Pans, baking and roasting, 3"xl2"x24" (12 rations)
    Pans, baking and roasting, aluminum w/cover
    Pans, dust, hood pattern, 12"
    Pans, fry, diameter 11"
    Pan, tin, bake
    Picks, handled, R.R., 6 to 7 lbs.
    Pipe, stove, 4"x24"
    Pitcher, water, 5 !4-qt.
    Plate, cook-pot, splash for 15-gal.
    Plate, dinner, 9%" diameter
    Plate, soup, 9" diameter
    Platter, meat
    Pliers, combination, slip-joint, wire-cutting type, 6"
    Pliers, side-cut, length 8"
    26
    Pokers, stove, 20"
    Polishes, metal, liquid
    Pot, cook, 15-gal., aluminum
    Pot, marking, tin
    Pot, mustard, unhandled
    Pots, stock, w/cover, 10-gal.
    Pots, stock, w/cover, 15-gal.
    Puller, nail, size 18"
    Rake, fire
    Rakes, garden, steel, 14 teeth
    Rolls, commissary
    Safe, field, key lock
    Safe, office, key lock, large, medium or small
    Saucer, coffee, 7" diameter
    Scale, platform, 2,000 lbs.
    Scoop, flour or sugar
    Scrapers, dough, 6"
    Screw driver
    Scythes, bush
    Scythes, grass
    Scythes, weed
    Shaker, pepper
    Shaker, salt
    Shears, tinner, straight cut, type A
    Shovels, D handled, square point, #2
    Shovels, D handled, round point #2
    Shovels, L handled, round point, #2
    Skimmers, 5"xl5"
    Sledges, blacksmith, double-faced, 6 to 8 lbs.
    Spades, garden, square point, D handled
    Stoves, tent, M—1941
    Stoves, tent, Sibley
    Table, camp, folding
    Table, mess
    Table, office, wood
    Tray, mess, 6 compartments
    Truck, barrel, warehouse, 2-wheel
    Truck, barrel, warehouse, 4-wheel
    Truck, platform, warehouse, 1-ton
    Tub, foot, rubber
    Vises, pipe, capacity %" to 2J4"
    Washers, iron or steel block plate, round, %"x
    Wedges, steel, woodchopper
    Wheelbarrow, wood frame and steel tray, 4 cu. ft.
    Wrenches, pipe
    Section II. SAFE STORAGE PERIODS FOR SUBSISTENCE SUPPLIES IN THE UNITED KINGDOM
    5. The following is a table giving safe storage periods for nonperishable subsistence supplies in the United Kingdom:
    BAKING SUPPLIES:
    Item	Safe storage period
    Flour, natural, wheat	6 mo.
    Flour, white	6 to 9 mo.
    Lard or lard substitute, canned	9 mo.
    Item	Safe storage period
    Lard, or lard substitute, war	type 9 mo.
    Milk, powdered, skimmed	1 yr.
    Salt, table	Indefinitely
    Sugar, in bags	1 yr.
    Yeast, compressed	1 mo.
    Yeast, dry, active	6 mo.
    BEVERAGES AND JUICES:
    Cocoa	2 yr.
    Coffee, green	5 yr.
    Coffee, R. & G., canned	3 to 4 mo.
    Coffee, R. & G., bulk	2 mo.
    Crystals, lemon, canned	1 yr.
    Fruit juices, canned	1 to 2 yr.
    Tea in chest	1 yr.
    CONDIMENTS:
    Catsup Extracts, lemon and vanilla	1 yr. 2 yr.
    Mustard, prepared	i yr-
    Sauce, concentrated	2 yr.
    Sauce, kitchen	2 yr.
    Spices	2 to 3 yr.
    Vinegar	1 to 5 yr.
    CEREALS: Cereal, prepared, package
    Oats, rolled, tin	1 to 2 yr.
    Wheat, whole and uncooked, pkg.	3 to 6 mo.
    DAIRY PRODUCTS:
    Butter, canned	1 to U/2 yr.
    Cheese, canned	1 to l/2 yr.
    Milk, evaporated, canned	9 mo.
    Milk, whole, powdered, tin	12 mo.
    FRUITS, DRY AND CANNED:
    Fruits, canned in sirup or water	2 yr.
    Fruits, dehydrated	6 to 12 mo.
    Fruits, dry, canned	2 yr.
    Fruits, dry, bulk	6 to 12 mo.
    MEAT AND FISH, CANNED:
    Bacon	2 to 3 yr.
    Beans w/pork	2 yr.
    Beef, corned	2 yr.
    Chicken	12 to 18 mo.
    Chile con carne	2 yr.
    Corned beef hash	2 yr.
    Luncheon meat	18 to 24 mo.
    Mackerel	2 yr.
    Meat and vegetable hash	2 yr.
    Meat and vegetable stew	2 yr.
    Oysters and clams	1 yr-
    Salmon	2 yr.
    Sardines	2 yr.
    Sausage, pork	U/i yr.
    Sausage, Vienna	2 yr.
    Shrimp	1 yr.
    Tuna fish	2 yr.
    27
    Item	Safe storage period
    MISCELLANEOUS:
    Baking powder, tin	2 yr.
    Bouillon cubes, tin	2 yr.
    Candy, hard, tin	1 yr.
    Cornstarch	3 vr.
    Crackers, type “C”, sq. package 1 to 2 yr.
    Desserts, tin:
    Butterscotch	1 to 2 yr.
    Chocolate	1 to 2 yr.
    Oil, salad, tin Pickles, tin:	2 yr.
    Sweet or mixed dill or sour chow-chow or relish	1 yr.
    Rice, dry, bags, and package	2 yr.
    Spaghetti, macaroni, bulk	1 yr-
    Spaghetti, macaroni, tin	2 yr.
    SPREADS, CANNED:
    Marmalade Jams	2 yr. (U. S. pack)
    Jellies Preserves	1 yr. (British)
    Peanut butter	1 yr.
    Sirup, British	2 yr.
    Sirup, United States	1 yr.
    VEGETABLES, CANNED, DRY, DEHYDRATED:
    Vegetables, canned	2 yr.
    Asparagus Beans, kidney Beans, lima Beans, string
    Carrots Corn
    Hominy, lye Peas
    Vegetables, canned	1 to 1*4 yr.
    Beets Okra Potatoes, Irish Potatoes, sweet Pumpkin Sauerkraut Spinach Squash Tomatoes
    Vegetables, dehydrated, tin	1 to 2 yr.
    Vegetables, dry, bags	1 yr.
    EMERGENCY RATIONS:
    C Ration	18 mo.
    D Ration	18 mo.
    K Ration	24 mo.
    5-in-l Ration	18 mo.
    6. 1 he following is a table giving safe storage periods for perishable subsistence supplies in the United Kingdom:
    Bacon, war (salt packed) 6 to 9	mo. in chill storage,
    4 mo. in ordinary storage. Beef, frozen	12 to 18 mo. at 14° to 16° F.
    Item
    Butter, 92 score
    Cheese
    Ham, oversea (salt packed)
    Lard other than substitute Pork loins, frozen Poultry, New York dressed
    Safe storage period
    6 to 8 mo. at 14° to 16° F.
    6 to 9 mo. at 35° to 40° F.
    1 mo. in ordinary storage.
    6 to 9 mo. in chill storage, 3 mo. in ordinary storage.
    8 to 10 mo. at 14° to 16° F.
    12 to 18 mo. at 14° to 16° F.
    6 mo. at 14° to 16° F.
    The above tables of safe storage periods for nonperishable and perishable subsistence supplies are taken from Depot Operations Manual, HQ, SOS ETOUSA OCQM, 1 Dec. 1943.
    Section III. SAFE STORAGE PERIODS IN THE TROPICS
    7. As a result of storage experience in the Southwest Pacific area, the following table may serve as an indication of what are considered safe storage periods in the Tropics:
    Item	Safe storage period
    BAKING SUPPLIES:
    Corn meal	9 mo.
    Flour, in bags	2 mo.
    Flour, in tins	18 mo.
    Sugar, brown	3 mo.
    Sugar, granulated	2 yr.
    BEVERAGES:
    Coffee, green	2 yr.
    Coffee, roasted	2 mo.
    Coffee, roasted in tins	3 mo.
    Tea, black	2 yr.
    Tea, green	1 yr.
    CONDIMENTS:
    Spices	2 yr. av.
    CEREALS:
    Corn flakes	1 mo.
    Oatmeal	1 mo.
    Shredded wheat	1 mo.
    FRUITS, CANNED:
    Apples	1 yr.
    Apricots	1/4 yr.
    Blackberries	9 mo.
    Blueberries	1 yr.
    Cherries, black	9 mo.
    Cherries, sour	9 mo.
    Cherries, sweet	15 mo.
    Cranberry sauce	1 yr.
    Fruit salad	9 mo.
    Grapes	9 mo.
    Grapefruit	9 mo.
    Peaches	114 yr.
    Pears	2 yr.
    Pineapple	1 yr-
    Plums	9 mo.
    Rhubarb	9 mo.
    28
    Item	Safe storage period	Item	Safe storage period
    FRUITS, DRY:		Beans	2 yr.
    Apples	1 mo.	Beans, pork	2 yr.
    Apricots	1 mo.	Beets	15 mo.
    Peaches	1 mo.	Cabbage	l*/2 yr.
    Prunes	2 mo.	Carrots	2 yr.
    Raisins, seeded	1 mo.	Cauliflower	1/2 yr.
    Raisins, “whole”	2 mo.	Corn	3 yr.
    Other dried fruits	1 mo.	Hominy	3 yr.
    MEAT AND FISH, CANNED:		Olives, ripe Peas	1/2 yr. 3 yr.
    Beef, corned	2 yr.	Pickles	6 mo.
    Clams	1 yr.	Potatoes, sweet	1!4 yr.
    Corned beef hash, Vienna style	1 yr.	Pumpkin	1 yr.
    Crab	1 yr.	Sauerkraut	9 mo.
    Oysters	1 yr.	Spinach	1/2 yr.
    Salmon	2 yr.	Squash	9 mo.
    Sardines	6 mo.	Tomatoes	15 mo.
    Sausage	i yr-	Vegetables, assorted	1 yr-
    Shrimps	6 mo.	MISCELLANEOUS:
    Tongue	1 yr.
    Tuna	2 yr.	Beans, dry	9 mo.
    Veal loaf	2 yr.	Macaroni	3 mo.
    VEGETABLES, CANNED:		Noodles Rice, polished	1 mo. 6 mo.
    Asparagus	2 yr.	Starch	3 yr.
    29
    APPENDIX III
    BRITISH MINISTRY OF FOODS SALVAGE OFFICES
    Food Division	Address of Salvage Office	Food Division	Address of Salvage Office
    Northern N. Eastern	2 Eslington Terrace, Newcasle-on-Tyne, 2 Bridge Chambers, 2d Floor Alfred Gelder Street, Hull	Eastern Eastern II London	City Rail, Norwich Cathedral School, Victoria Road, Chelmsford, Essex P.L.A. Building Trinity Square,
    Do.	7 New Street, York	(A) Dock Area London, E.C. 3
    Do.	Carver Street Schoolrooms, Rockingham Lane, Sheffield, 1	(B) Remainder 60 Princes Gates, London, S.W. S. Eastern	Bishops Croft, Camden Park, Turnbridge Wells, Kent
    Do.	City of Leeds School, Woodhouse Lane, Leeds, 2	S. Western	3 Barton Crescent, Mannamead, Plymouth
    N. Midland	Burton House, Newcastle Circus, Nottingham	Do.	34 Tyndalls Park Road, Bristol, 8
    N. Western (Liverpool)	45 Renshaw Street, Liverpool, 1	Southern	Parkhurst, Bath Road, Reading, Berks
    N. Western (Manchester)	Dominion House, Whitworth Street, Manchester, 1	Do.	60 Cambridge Road, Southampton
    Midland	Lombard House, Gt. Charles Street, Birmingham, 3	Scotland W	1 Princes Square, Buchanan Street. Glasgow, C. 1
    N. Wales	“Barrance,” North Road, Caernarvon	Scotland SE	Lothian House, Lothian Road, Edinburgh, 3
    S. Wales	Food Control Office, St. Margarets, Eaton Crescent, Swansea, Glam.	Scotland N Scotland NE	Craigiebarn, Craigiebarn Road, Dundee 28 Albyn Place, Aberdeen
    Do.	66 Cathedral Road, Cardiff	Scotland E	Craigiebarn, Craigiebarn Road, Dundee
    Eastern	Corpus Christi College, Cambridge	N. Ireland	85 Malone Road, Belfast
    ☆ U. S. GOVERNMENT PRINTING OFFICE: 1944-613839
    30
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