[U.S. Government Printing Office Style Manual]
[Chapter 13 - Tabular work]
[From the U.S. Government Publishing Office, www.gpo.gov]


[[Page 191]]



 
                            13. TABULAR WORK

  (See also ``Abbreviations and Letter Symbols''; and ``Leaderwork'')

  13.1. The object of a table is to present in a concise and 
orderly manner information that cannot be presented as clearly 
in any other way.

  13.2. Tabular material should be kept as simple as possible, 
so that the meaning of the data can be easily grasped by the 
user.

  13.3. Tables shall be set without down (vertical) rules when 
there is at least an em space between columns, except where: 
(1) In the judgment of the Government Printing Office down 
rules are required for clarity; or (2) the agency has indicated 
on the copy they are to be used. The mere presence of down 
rules in copy or enclosed sample is not considered a request 
that down rules be used. The publication dictates the type size 
used in setting tables. Tabular work in the Congressional 
Record is set 6 on 7. The balance of congressional tabular work 
sets 7 on 8.

Abbreviations

  13.4. To avoid burdening tabular text, commonly known 
abbreviations are used in tables. Metric and unit-of-
measurement abbreviations are used with figures.

  13.5. The names of months (except May, June, and July) when 
followed by the day are abbreviated.

  13.6. The words street, avenue, place, road, square, 
boulevard, terrace, drive, court, and building, following name 
or number, are abbreviated. For numbered streets, avenues, 
etc., figures are used.

  13.7. Abbreviate the words United States if preceding the 
word Government, the name of any Government organization, or as 
an adjective generally.

  13.8. Use the abbreviations RR. and Ry. following a name, and 
SS, MS, etc., preceding a name.

  13.9. Use lat. and long. with figures.

  13.10. Abbreviate, when followed by figures, the various 
parts of publications, as article, part, section, etc.

  13.11. Use, generally, such abbreviations and contractions as 
98th Cong., 1st sess., H. Res. 5, H.J. Res. 21, S. Doc. 62, S. 
Rept. 410, Rev. Stat., etc.

[[Page 192]]

  13.12. In columns containing names of persons, copy is 
followed as to abbreviations of given names.

  13.13. Periods are not used after abbreviations followed by
leaders.

Bearoff (normally an en space)

  13.14. An en space is used for all bearoffs.

  13.15. In a crowded table, when down rules are necessary, the 
bearoff may be reduced in figure columns.

  13.16. Fractions are set flush right to the bearoff of the 
allotted column width, and not aligned.

  13.17. Mathematical signs, parentheses, fractions, and 
brackets are set with a normal bearoff.

Boxheads

  13.18. Periods are omitted after all boxheads, but a dash is 
used after any boxhead which reads into the matter following.

  13.19. Boxheads run crosswise.

  13.20. Boxheads are set solid, even in leaded tables.

  13.21. Boxheads are centered horizontally and vertically.

Down-Rule Style (See Rule 13.3)

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                  Employed boys and girls whose work records were obtained
                                                                   -------------------------------------------------------------------------------------
                                                                             Total            Time of year at beginning work [depth of this box does not
                                                                   -------------------------             influence the depth of box on left]
                            Sex and age                                                     ------------------------------------------------------------
                                                                                                  June to August          September to May
                                                                      Number   Distribution --------------------------------------------------    Not
                                                                                 (percent)              Distribution             Distribution   reported
                                                                                               Number     (percent)     Number     (percent)
--------------------------------------------------------------------------------------------------------------------------------------------------------
Boys (12 to 14)...................................................      3,869         45.5       1,415          9.6       2,405         15.8          49
--------------------------------------------------------------------------------------------------------------------------------------------------------


No-Down-Rule Style (Preferred)

                    Table 9.--Mine production of gold, silver, copper, lead, and zinc in 1953
----------------------------------------------------------------------------------------------------------------
                                                            Gold     Silver
               Class of material                  Short     (fine     (fine     Copper       Lead        Zinc
                                                  tons     ounces)   ounces)   (pounds)    (pounds)    (pounds)
----------------------------------------------------------------------------------------------------------------
  ............................................       Concentrate shipped to smelters and recoverable metals
                                               -----------------------------------------------------------------
Copper........................................   220,346       763    70,357  14,242,346       9,950       6,260
Lead..........................................     3,931       392    48,326      72,500   5,044,750     290,980
Zinc..........................................    25,159       269    41,078     263,400     581,590  26,441,270
                                               -----------------------------------------------------------------
      Total:
          1953................................   249,436     1,424   159,756  14,578,246   5,636,290  26,738,510
          1952................................   367,430     1,789   432,122  10,622,155  13,544,875  11,923,060
                                               -----------------------------------------------------------------

[[Page 193]]

 
                                                               Crude material shipped to smelters
                                               -----------------------------------------------------------------
Dry gold, dry gold-silver ore.................       134        52     2,839       2,200  ..........  ..........
Copper:
    Crude ore.................................   107,270       844    39,861   2,442,882     124,100       2,200
    Slag......................................       421        10       165     285,421  ..........  ..........
Lead..........................................       528        12     1,693       5,950     110,870         300
Mill cleanings (lead-zinc)....................        31  ........       254       1,450       8,100       4,300
                                               -----------------------------------------------------------------
      Total:
          1953................................   125,749       919    45,444  30,375,754     249,710       6,890
          1952................................   166,184     1,042    47,176  41,601,845     497,125      26,940
----------------------------------------------------------------------------------------------------------------

  13.22. In referring to quantity of things, the word Number in 
boxheads is spelled if possible.

  13.23. Column numbers or letters in parentheses may be set 
under boxheads, and are separated by a quadline below the 
deepest head. (If alignment of parentheses is required within 
the table, use brackets in boxhead.) These column references 
align across the table. Units of quantity are set in 
parentheses within boxheads.


--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                Department of Agriculture                             Department of Commerce
                                                --------------------------------------------------------------------------------------------------------
                                                                                        Disaster loans,                              Bureau of Public
                                                   Commodity                             etc. (payments                               Roads: Highway
                                                    Credit       Special     Value of      to assist        Civil Aeronautics          construction
                     States                      Corporation,    school    commodities     States in     Administration--Federal -----------------------
                                                   value of       milk     distributed   furnishing hay     airport program--
                                                  commodities  program\1\     within           in             regular grants        Regular    Emergency
                                                    donated                   States    droughtstricken                            grants\2\   grants\3\
                                                                                             areas)
                                                         (1)          (2)          (3)            (4)                  (5)               (6)         (7)
--------------------------------------------------------------------------------------------------------------------------------------------------------
Alabama........................................   $4,730,154   $1,520,362   $7,970,875  ...............            $79,284        $1,176,401    $247,515
Alaska.........................................      393,484      269,274      591,487  ...............            297,266        12,366,106     472,749
Arizona........................................    4,545,983      823,136    6,512,639  ...............            127,749         9,317,853  ..........
--------------------------------------------------------------------------------------------------------------------------------------------------------

  13.24. Leaders may be supplied in a column consisting 
entirely of symbols or years or dates or any combination of 
these.

Centerheads, flush entries, and subentries

  13.25. Heads follow the style of the tables as to the use of 
figures and abbreviations.

  13.26. Punctuation is omitted after centerheads. Flush 
entries and subentries over subordinate items are followed by a 
colon (single subentry to run in, preserving the colon), but a 
dash is used instead of a colon when the entry reads into the 
matter below.

------------------------------------------------------------------------
 
------------------------------------------------------------------------
    Miscellaneous: Powerplant equipment                    $245,040.37
    Roads, railroads, and bridges                           275,900.34
                                                       -----------------
          Total                                             520,940.71
                                                       =================

[[Page 194]]

 
                    transmission plant
    Structures and improvements                              26,253.53
    Station equipment                                       966,164.41
                                                       -----------------
          Total                                             992,417.94
                                                       =================
                       general plant
    General plant:
        Norris                                              753,248.97
        Other                                                15,335.81
                                                       -----------------
          Total                                             768,584.78
                                                       =================
          Grand total                                     2,281,943.43
------------------------------------------------------------------------

  13.27. In reading columns if the centerhead clears the 
reading matter below by at least an em the space is omitted; if 
it clears by less than an em, a space is used. If an overrun, 
rule, etc., in another column, or in the same column, creates a 
blank space above the head, the extra space is not added.

  13.28. Units of quantity and years used as heads in reading 
and figure columns are set in italic with space above and no 
space below.

No-Down-Rule Style (Preferred). The rules are used here to aid 
                    readability.

--------------------------------------------------------------------------------------------------------------------------------------------------------
 
--------------------------------------------------------------------------------------------------------------------------------------------------------
              1941
Oct. 1..........................      35.6           15     Jan. 16............      45.2           15     May 8..............      46.5           15
Oct. 31.........................      45.0           15     Feb. 4.............      50.2           15     May 22.............      45.1           18
Nov. 14.........................      40.9           18     Feb. 17............      43.4           15     June 9.............      47.1           14
Dec. 24.........................      41.7           15     Mar. 4.............      45.6           15     June 24............      48.2           16
                                                            Mar. 19............      42.7           15     July 9.............      46.6           17
              1942                                          Apr. 2.............      40.9           15     July 24............      45.9           16
Jan. 3..........................      43.9           15     Apr. 28............      47.7           13     Aug. 6.............      46.5           16
--------------------------------------------------------------------------------------------------------------------------------------------------------

Down-Rule Style (See Rule 13.3)

--------------------------------------------------------------------------------------------------------------------------------------------------------
 
--------------------------------------------------------------------------------------------------------------------------------------------------------
               1941
Oct. 1............................      35.6           15     Jan. 16..............      45.2           15     May 8................      46.5        15
Oct. 31...........................      45.0           15     Feb. 4...............      50.2           15     May 22...............      45.1        18
Nov. 14...........................      40.9           18     Feb. 17..............      43.4           15     June 9...............      47.1        14
Dec. 24...........................      41.7           15     Mar. 4...............      45.6           15     June 24..............      48.2        19
                                                              Mar. 19..............      42.7           15     July 9...............      46.6        17
               1942                                           Apr. 2...............      40.9           15     July 24..............      45.9        16
Jan. 3............................      43.9           15     Apr. 28..............      47.7           13     Aug. 6...............      46.5        16
--------------------------------------------------------------------------------------------------------------------------------------------------------

Ciphers

  13.29. Where the first number in a column or under a cross 
rule is wholly a decimal, a cipher is added at the left of its 
decimal point. A cipher used alone in a money or other decimal 
column is placed in the unit row and is not followed by a 
period. In mixed units the cipher repeats before decimals 
unless the group totals.


--------------------------------------------------------------------------------------------------------------------------------------------------------
 
--------------------------------------------------------------------------------------------------------------------------------------------------------
January............................      +26.4          0            0            0            0            0       \1\+$0.7        27.1+         +40.4
February...........................      +66.7          0            0            0            0            0            -.9        65.8+         +98.1
March..............................     +143.1         +2.6         -7.5          0            0            0          +12.4       150.6         +224.1
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 195]]

  13.30. In columns containing both dollars and cents, ciphers 
will be supplied on right of decimal point in the absence of 
figures.

  13.31. Where column consists of single decimal, supply a 
cipher on the right, unless the decimal is a cipher.

                                      0.6
                                      0
                                      3.0
                                      4.2
                                      5.0

  13.32. Where column has mixed decimals of two or more places, 
do not supply ciphers but follow copy.

                                        0.22453
                                        1.263
                                        4
                                        2.60
                                        3.4567
                                       78
                                       12.6
                                      ----------
                                      102.14423

  13.33. Copy is followed in the use of the word None or a 
cipher to indicate None in figure columns. If neither one 
appears in the copy, leaders are inserted, unless a clear is 
specifically requested.

  13.34. In columns of figures under the heading  s 
d, if a whole number of pounds is given, one cipher is supplied 
under s and one under d; if only shillings are given, one 
cipher is supplied under d.

  13.35. In columns of figures under Ft In, if only feet are 
given, supply cipher under In; if only inches are given, clear 
under Ft; if ciphers are used for None, place one cipher under 
both Ft and In.

  13.36. In any column containing sums of money, the period and 
ciphers are omitted if the column consists entirely of whole 
dollars.

Continued heads

  13.37. In continued lines an em dash is used between the head 
and the word Continued. No period is carried after a continued 
line.

  13.38. Continued heads over tables will be worded exactly 
like the table heading. Notes above tables are repeated; 
footnote references are repeated in boxheads and in continued 
lines.

Dashes or rules

  13.39. Rules are not carried in reading columns or columns 
consisting of serial or tracing numbers, but are carried 
through all figure columns.

  13.40. Parallel rules are used to cut off figures from other 
figures below that are added or subtracted; also, generally, 
above a grand total.

[[Page 196]]

Ditto (do.)

  13.41. The abbreviation do. is used to indicate that the 
previous line is being repeated instead of repeating the line, 
verbatim, over and over. It is used in reading columns only, 
lowercased and preceded by leaders (6 periods) when there is 
matter in preceding column. If ditto marks are requested, 
closing quotes will be used.

  13.42. Capitalize Do. in the first and last columns. These 
are indented 1 or 2 ems, depending on the length of the word 
being repeated, or the width of the column; the situation will 
determine as it is encountered.

  13.43. In mixed columns made up of figure and reading-matter 
items, do. is used only under the latter items.

  13.44. Do. is not used--
      (1) In a figure or symbol column (tracing columns are 
    figure columns);

      (2) In the first line under a centerhead in the column in 
    which the centerhead occurs;

      (3) Under a line of leaders or a rule;

      (4) Under an item italicized or set in boldface type for 
    a specific reason (italic or boldface do. is never used; 
    item is repeated);

      (5) Under an abbreviated unit of quantity or other 
    abbreviations; or

      (6) Under words of three letters or less.

  13.45. Do. is used, however, under a clear space and under 
the word None in a reading column.

  13.46. Do. does not apply to a reference mark on the 
preceding item. The reference mark, if needed, is added to do.

  13.47. Leaders are not used before Do. in the first column or 
before or after Do. in the last column.

  13.48. In a first and/or last column 6 ems or less in width, 
a 1-em space is used before Do. In all other columns 6 ems or 
less in width, six periods are used. Bearoff is not included.
 
 13.49. In a first and/or last column more that 6 ems in 
width, 2 ems of space are used before Do. In all other columns 
more than 6 ems in width, six periods are used. Bearoff space 
is not included. If the preceding line is indented, the 
indention of Do. is increased accordingly.

  13.50. Do. under an indented item in an inside reading 
column, with or without matter in preceding column, is preceded 
by six periods which are indented to align with item above.

[[Page 197]]

Dollar mark

  13.51. The dollar mark or any other money symbol is placed 
close to the figure; it is used only at the head of the table 
and under cross rules when the same unit of value applies to 
the entire
column.

  13.52. In columns containing mixed amounts (as money, tons, 
gallons, etc.), the dollar mark, pound mark, peso mark, or 
other symbol, as required, is repeated before each sum of 
money.

  13.53. If several sums of money are grouped together, they 
are separated from the nonmoney group by a parallel rule, and 
the symbol is placed on the first figure of the separated group 
only.


------------------------------------------------------------------------
                                                     1958        1967
------------------------------------------------------------------------
Water supply available (gallons)................   4,000,000   3,000,000
Wheat production (bushels)......................   9,000,000   8,000,000
                                                 =======================
Operations:
    Water-dispatching operations................    $442,496    $396,800
    Malaria control.............................     571,040     426,600
    Plant protection............................     134,971      58,320
                                                 -----------------------
      Total.....................................   1,148,507     881,720
                                                 =======================
Number of plants................................         642         525
Percent of budget...............................        96.8        78.8
------------------------------------------------------------------------
Note.--Preliminary figures.
 
Source: U.S. Department of Commerce, Bureau of the Census.

  13.54. In a double money column, dollar marks are used in the 
first group of figures only; en dashes are aligned.

                        $7-$9
                        10-12
                       314-316
                     1,014-1,016
 

  13.55. The dollar mark is omitted from a first item 
consisting of a cipher.

                0                   but $0.12
             $300                       13.43
              500                       15.07
              700                       23.18
 

  13.56. The dollar mark should be repeated in stub or reading 
columns.

                 0 to $0.99........................
                 $1 to $24.........................
                 $25 to $49........................
                 $50 to $74........................
 

Figure columns

  13.57. Figures align on the right, with an en space bearoff. 
There is no bearoff on leaders.

  13.58. In a crowded table the bearoff may be reduced in 
figure columns only. It is preferable to retain the bearoff.

[[Page 198]]

  13.59. Figures in parentheses align if so required.

  13.60. In double rows of figures in a single column, 
connected by a dash, a plus, or minus sign, and in dates 
appearing in the form 2-12-43, the dashes or signs can be 
aligned.

  13.61. Plus or minus signs at the left of figures are placed 
against the figures regardless of alignment; plus and minus 
signs at the right of figures are cleared.

  13.62. Words and Roman numerals in figure columns are aligned 
on the right with the figures, without periods.


------------------------------------------------------------------------
 
------------------------------------------------------------------------
Median value of livestock........        $224          $62   ...........
Median value of machinery........         $54        Small   ...........
Median value of furniture........        $211         $100   ...........
Possessing automobiles (percent).          25           17   ...........
    Median age (years)...........  ...........  ...........         5.5
    Median value.................  ...........  ...........        $144
Fraternal membership:
    Men..........................  ...........          IV          486
    Women........................  ...........  ...........        None
------------------------------------------------------------------------

  13.63. Figures (including decimal and common fractions) 
expressing mixed units of quantity (feet, dollars, etc.) and 
figures in parentheses are aligned on the right.

  13.64. Decimal points are aligned except in columns 
containing numbers that refer to mixed units (such as pounds, 
dollars, and percentage) and have irregular decimals.

  13.65. It is preferred that all columns in a table consisting 
entirely of figure columns be centered.

Footnotes and references

  13.66. Footnotes to tables are numbered independently from 
footnotes to text unless requested by committee or department.

  13.67. Superior figures are used for footnote references, 
beginning with 1 in each table.

  13.68. If figures might lead to ambiguity (for example, in 
connection with a chemical formula), asterisks, daggers, or 
italic superior letters, etc., may be used.

  13.69. When items carry several reference marks, the 
superior-figure reference precedes an asterisk, dagger, or 
similar character used for reference. These, in the same 
sequence, precede mathematical signs. A thin space is used to 
bear off an asterisk, dagger, or similar character.

  13.70. Footnote references are repeated in boxheads or in 
continued lines over tables.

  13.71. References to footnotes are numbered consecutively 
across the page from left to right.

[[Page 199]]

  13.72. Footnote references are placed at the right in reading 
columns and symbol columns, and at the left in figure columns 
(also at the left of such words as None in figure columns), and 
are separated by a thin space.

  13.73. Two or more footnote references occurring together are 
separated by spaces, not commas.

  13.74. In a figure column, a footnote reference standing 
alone is set in parentheses and flushed right. In a reading 
column, it is set at the left in parentheses and is followed by 
leaders, but in the last column it is followed by a period, as 
if it were a word. In a symbol column it is set at the left and 
cleared.

  13.75. Numbered footnotes are placed immediately beneath the 
table. If a sign or letter reference in the heading of a table 
is to be followed, it is not changed to become the first 
numbered reference mark. The footnote to it precedes all other 
footnotes.

  13.76. For better makeup or appearance, footnotes may be 
placed at the end of a lengthy table. A line reading 
``Footnotes at end of table.'' is supplied.

  13.77. If the footnotes to both table and text fall together 
at the bottom of a page, the footnotes to the table are placed 
above the footnotes to the text, and the two groups are 
separated by a 50-point rule flush left; but if there are 
footnotes to the text and none to the table, the 50-point rule 
is retained.

  13.78. Footnotes to cut-in and indented tables and tables in 
rules are set full measure, except when footnotes are short, 
they can be set in 1 em under indented table.

  13.79. Footnotes are set as paragraphs, but two or more short 
footnotes should be combined into one line, separated by not 
less than 2 ems.

  13.80. The footnotes and notes to tables are set solid.

  13.81. Footnotes and notes to tables and boxheads are set the 
same size, but not smaller than 6 point, unless specified 
otherwise.

  13.82. Footnotes to tables follow tabular style in the use of 
abbreviations, figures, etc.

  13.83. In footnotes, numbers are expressed in figures, even 
at the beginning of a note or sentence.

  13.84. If a footnote consists entirely or partly of a table 
or leaderwork, it should always be preceded by introductory 
matter carrying the reference number; if necessary, the copy 
preparer should add an introductory line, such as ``\1\See the 
following table:''.

  13.85. An explanatory paragraph without specific reference 
but belonging to the table rather than to the text follows the 
footnotes, if any, and is separated from them or from the table 
by space.

[[Page 200]]

Fractions

  13.86. All fractions are set flush right to the bearoff.

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
 
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Total length.................................   40\3/4\           41          0.42           43          44         0.455          46           47           48     \1/2\ in.
Sleeve length................................   10\5/8\           10            10           10          11            11          11           11           11     1 in.
Armhole length...............................    8\5/8\       8\1/2\             9       9\1/2\      9\1/2\            10     10\1/2\      10\1/2\           11     1 in.
Sleeve cuff length (if cuff is used).........    5\1/2\       5\1/2\        5\1/2\      5\7/12\      5\1/2\       5\7/12\      5\1/2\       5\1/2\       5\1/2\     Maximum.
Neck opening.................................   26\1/2\           26     27\17/32\    28\15/32\          28     29\17/32\          30           30           31     2 in.
Waist:
    7, 8, 9, 10 cut..........................   23\1/2\           24       25\1/2\    27\15/32\          28       29\1/2\          31           32      33\1/2\     6 pct.
    11, 12, 14 cut...........................   22\1/2\      23\1/2\            25      26\1/2\     27\1/2\            29     30\1/2\      31\1/2\           33     6 pct.
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

  13.87. Fractions standing alone are expressed in figures, 
even at the beginning of a line, but not at the beginning of a 
footnote.

Headnotes

  13.88. Headnotes should be set lowercase, but not smaller 
than 6 point, bracketed, and period omitted at end, even if the 
statement is a complete sentence; but periods should not be 
omitted internally if required by sentence structure.

  13.89. Headnotes are repeated under continued heads but the 
word Continued is not added to the headnote.

Indentions and overruns

Subentries

  13.90. The indention of subentries is determined by the width 
of the stub or reading column. Subentries in columns more than 
15 ems wide are indented in 2-em units; in columns 15 ems or 
less, with short entry lines and few overruns, 2-em indentions 
are also used. All overruns are indented 1 em more.
  13.91. Subentries in columns of 15 ems or less are indented 
in 1-em units. Overruns are indented 1 em more.

Total, mean, and average lines

  13.92. All total (also mean and average) lines are indented 3 
ems. In very narrow stub columns, total lines may be reduced to 
1- or 2-em indentions, depending on length of line.
  13.93. Where overrun of item above conflicts, the total line 
is indented 1 em more. Runovers of total lines are also 
indented 1 em more.
  13.94. It is not necessary to maintain uniform indention of 
the word Total throughout the same table. The word Total is 
supplied when not in copy.

----------------------------------------------------------------------------------------------------------------
                                                                                           Non-
              Wide stub column--subentries 2 ems                Total, all   National    national     Building
                                                                   banks       banks       banks    associations
----------------------------------------------------------------------------------------------------------------
                            assets
Loans and discounts:
    Loans to banks............................................     $74,518  $1,267,493    $947,289     $135,619

[[Page 201]]

 
    Commercial and industrial loans...........................   2,753,456     450,916     211,597       18,949
                                                               -------------------------------------------------
      Total (total lines generally indent 3 ems)..............   2,827,974     718,409   1,158,886      154,568
                                                               =================================================
Real estate loans:
    Secured by farmland.......................................      12,532      29,854     186,228       19,044
    Secured by residential property other than rural and farm.   1,011,856     167,765   1,554,084    3,172,837
                                                               -------------------------------------------------
        Total (indent 1 em more to avoid conflict with line      1,024,388     194,619   1,740,312    3,191,881
         above)...............................................
                                                               =================================================
Securities:
    U.S. Government obligations:
        Direct obligations:
            U.S. savings bonds................................   1,149,764   3,285,721   2,361,796       23,506
            Nonmarketable bonds (including investment series A-    242,500     490,677     732,689      167,735
             1965)............................................
                                                               -------------------------------------------------
                Total (indent 1 em more than runover above)...   1,392,264   3,776,398   3,094,485      191,241
----------------------------------------------------------------------------------------------------------------

Italic

  13.95. Names of vessels and aircraft (except in columns 
consisting entirely of such names), titles of legal cases 
(except v. for versus), and certain scientific terms are set in 
italic. The word ``Total'' and headings in the column do not 
affect the application of this rule. In gothic typefaces 
without italic, quotes are allowed.

  13.96. Set ``See'' and ``See also'' in roman.

Leaders

  13.97. Leaders run across the entire table except that they 
are omitted from a last reading column.

  13.98. The style of leadering is guided by two rules: (1) 
Tables with a single reading column leader from the bottom 
line, and (2) tables with any combination of more than one 
reading or symbol column leader from the top line.

  13.99. If leadering from the top line, overruns end with a 
period.

  13.100. A column of dates is regarded as a reading column 
only if leaders are added; in all other cases it is treated as 
a figure
column.

  13.101. In tables with tracing figures on left and right of 
page, leader from top line.

Numerals in tables

  13.102. Figures, ordinals, and fractions are used in all 
parts of a table, except fractions which will be spelled out at 
the beginning of a footnote.

[[Page 202]]

Parallel and divide tables are discouraged

  13.103. Parallel tables are set in pairs of pages, beginning 
on a left-hand page and running across to facing right-hand 
page; leader from the top line.

  13.104. Heads and headnotes center across the pair of pages, 
with 2-em hanging indention for three or more lines when 
combined measure exceeds 30 picas in width. Two-line heads are 
set across the pair of pages. A single-line head or headnote is 
divided evenly, each part set flush right and left, 
respectively. Words are not divided between pages.

  13.105. Boxheads and horizontal rules align across both 
pages.

  13.106. Boxheads are not divided but are repeated, with 
Continued added.

  13.107. Tracing figures are carried through from the outside 
columns of both pages and are set to ``leader from the top 
line.''

  13.108. In divide tables that are made up parallel, with stub 
column repeated, the head and headnote repeat on each 
succeeding page, with Continued added to the head only.

  13.109. Tables with tracing figures or stub, or both, 
repeating on the left of odd pages, are divide tables and not 
parallel tables. Over such tables the heads are repeated, with 
Continued added.

Reading columns

  13.110. Figures or combinations of figures and letters used 
to form a reading column align on left and are followed by 
leaders. Do. is not used under such items.

  13.111. The en dash is not to be used for to in a reading 
column; if both occur, change to to throughout.

  13.112. Cut-in items following a colon are indented 2 ems.

  13.113. Run in single entry under colon line; retain the 
colon.

  13.114. Numerical terms, including numbered streets, avenues, 
etc., are expressed in figures, even at the beginning of an 
item.

Symbol columns

  13.115. A column consisting entirely of letters, letters and 
figures, symbols, or signs, or any combination of these, is 
called a symbol column. It should be set flush left and 
cleared, except when it takes the place of the stub, it should 
then be leadered. No closing period is used when such column is 
the last column. Blank lines in a last column are cleared. Do. 
is not used in a symbol column.


[[Page 203]]



----------------------------------------------------------------------------------------------------------------
                    Typical commercial    Army product    Filing order                           Specification
      Symbol            designation          symbol          symbol      General description        symbol
----------------------------------------------------------------------------------------------------------------
GM(2)............  Gasoline and diesel   OR10            A              Fuel, grease,         G.&D.
                    engine oil, SAE10                                    chassis, or soap
                    and SAE10W grades.                                   base.
CG...............  Ball and roller       4l-X-59         N              Extreme pressure....  BR
                    bearing grease.
CW\1\............  Wheel-bearing grease  OE20\2\         X              ......do............  WBG\3\
                   Grease not typified.  ..............  .............  Further tests being
                                                                         conducted.
G090.............  Universal gear        S.&T.           B              Water-pump grease...  80D
                    lubricant.
----------------------------------------------------------------------------------------------------------------

  13.116. Columns composed of both symbols and figures are 
treated as figure columns and are set flush right. In case of 
blank lines in a last column, leaders will be used as in figure 
columns.


----------------------------------------------------------------------------------------------------------------
                                                       Symbol
 Symbol                                       Symbol     or                                          Symbol or
   or      Typical commercial designation       or     filing          General description         specification
catalog                                      product   order                                           number
 number                                       number   symbol
----------------------------------------------------------------------------------------------------------------
    WBD  Chassis grease, cup grease, under       961        A  Especially adapted to very cold           1359
          pressure.                                             climates.
  14L88  Water-pump bearing grease.........      SWA      352  Under moderate pressure...........  .............
   5190  Exposed gear chain lubricant......      12L        N  High-speed use....................        AE10
         E.P. hypoid lubricant.............      863        X  For experimental use only.........         NXL
    376  Special grade for marine use......  .......      468  Free flowing in any weather.......         749
----------------------------------------------------------------------------------------------------------------

Tables without rules

  13.117. It is preferable to set all tables alike; that is, 
without either down rules or cross rules and with roman 
boxheads. When so indicated on copy, by ordering agency, 
tabular matter may be set without rules, with italic boxheads.

  13.118. Column heads over figure columns in 6- or 8-point 
leaderwork are set in 6-point italic.

  13.119. Horizontal rules (spanner) used between a spread or 
upper level column heading carried over two or more lower level 
column headings are set continuous and without break, from left 
to right, between the two levels of such headings.

                            Table 9.--Changes in fixed assets and related allowances
 
                                                                      Fixed assets
                                       -------------------------------------------------------------------------
                                                           Investment                     Operations
                                          Balance   ------------------------------------------------------------
                                          June 30,                                                     Balance
                                        1966 (table   Current   Adjustments  Transfers  Retirements    June 30,
                                            9-a)     additions                                           1966
----------------------------------------------------------------------------------------------------------------
Supporting and general facilities:
    Transportation and utilities:
        Panama Railroad...............  $12,123,197       $306  ...........     ($539)   ($284,358)  $11,838,606
        Motor Transportation Division.    2,242,999    122,597  ...........      2,143    (147,561)    2,220,178

[[Page 204]]

 
        Steamship line................   13,653,989     10,247  ...........  .........  ...........   13,664,236
        Power system..................   19,364,373    366,311  ...........      (342)    (290,174)   19,440,168
        Communication system..........    2,739,012    151,819   ($113,261)  .........     (26,100)    2,751,470
        Water system and hydroelectric   10,590,820    104,039  ...........      1,661     (48,920)   10,647,600
         facilities...................
                                       -------------------------------------------------------------------------
            Total, transportation and    60,714,390    755,319    (113,261)      2,923    (797,113)   60,562,258
             utilities................
                                       =========================================================================
    Employee service and facilities:
        Commissary Division...........    7,012,701    105,952    (130,891)     21,777     (36,418)    6,973,121
        Service centers...............    3,684,670     29,086  ...........        530    (230,276)    3,484,010
        Housing Division..............   35,729,465   (10,336)  ...........  (485,548)    (937,916)   34,295,665
                                       -------------------------------------------------------------------------
          Total employee service and     46,426,836    124,702    (130,891)  (463,241)  (1,204,610)   44,752,796
           facilities.................
                                       =========================================================================
          Grand total.................  107,141,236    880,021    (244,152)  (466,164)  (2,001,723)  105,315,054


  13.120. More than one figure column, also illustrating use of 
dollar mark, rule, bearoff, etc.


For property purchased from--
    Central Pipeline Distributing Co.:
        Capital stock issued recorded amount..      $75,000
        Undetermined consideration recorded...          341
    Pan American Bonded Pipeline Co.: Recorded        3,476
     money outlay.............................
    M.J. Mitchell: Recorded money outlay......          730
    R. Lacy, Inc., and Lynch Refining Co.:
        Recorded money outlay....    $157,000
        Note issued..............     100,000
                                  --------------
          Subtotal...............     257,000
    Less value of oil in lines         26,555       230,445    $309,992
     and salvaged construction
     material....................
                                  --------------
 
For construction, improvements, and replacements, recorded          522
 money outlay..............................................
For construction work in progress, recorded money outlay...     933,605
                                  --------------
      Total................................................   1,244,119
 


[[Page 205]]


 
                                                   Quantity
                                                   (million    Value at
                                                     cubic     point of
                                                     feet)   consumption
------------------------------------------------------------------------
Use:
    Residential..................................    34,842  $21,218,778
    Commercial...................................    14,404    5,257,468
    Industrial:
        Field (drilling, pumping, etc.)..........   144,052   10,419,000
        All other industrial:
            Fuel for petroleum refineries........    96,702  ...........
            Other, including electric utility       346,704   61,440,000
             plants..............................
                                                  ----------------------
              Total..............................   636,704   98,335,246

              ---------------------------------------------------------

 
                                                   Estimated
                                     -----------------------------------
                                         1953        1957       Change
------------------------------------------------------------------------
General account:
    Receipts........................    $64,800     $69,800     +$5,000
    Expenditures....................    (70,300)    (67,100)    (-3,200)
                                     -----------------------------------
Net improvement, 1957 over 1953.............................      1,800
Deduct 1953 deficit.........................................      1,500
                                     -------------
      Net surplus, estimated for 1957.......................        300

              ---------------------------------------------------------

                       [In U.S.-dollar equivalent]
Balance with the Treasury Department July 1, 1954.....   $165,367,704.85
Receipts:
    Collections.....................   $564,944,502.99
    Return from agency accounts of        4,450,577.07
     currencies advanced for
     liquidation of obligations
     incurred prior to July 1, 1953.
                                     -------------------
        Total receipts................................    569,395,080.06
                                     -------------------
        Total available...............................    734,762,784.91
 

Units of quantity

  13.121. Units of quantity in stub columns are set in 
lowercase in plural form and placed in parentheses.


----------------------------------------------------------------------------------------------------------------
 
----------------------------------------------------------------------------------------------------------------
Coke (short tons).........................................    4,468,437  \1\ 25,526,6    5,080,403  \2\ 29,519,8
                                                                                   46                         71
Diatomite.................................................  (\1\ \2\ \3         (\1\)        (\1\)  (\1\ \2\ \3\
                                                                     \)                                        )
Emery (pounds)............................................          765         6,828        1,046         9,349
Feldspar (crude) (long tons)..............................        (\1\)         (\1\)        (\1\)         (\1\)
Ferroalloys (short tons)..................................      183,465  \2\ 18,388,7      259,303  \2\ 30,719,7
                                                                                   66                         56
----------------------------------------------------------------------------------------------------------------

  13.122. Units of quantity and other words as headings over 
figure columns are used at the beginning of a table or at the 
head of a continued page or continued column in a double-up 
table.

  13.123. Over figure columns, units of quantity and other 
words used as headings, and the abbreviations a.m. and p.m., if 
not included in the boxheads, are set in italic and are placed 
immediately above the figures, without periods other than 
abbreviating periods. In congressional work (gothic), or at any 
time when italic is not available, these units should be placed 
in the boxheads in parentheses. Any well-known abbreviation 
will be used to save an over

[[Page 206]]

run, but if one unit of quantity is abbreviated, all in the 
same table will be abbreviated. If units change in a column, 
the new units are set in italic with space above and no space 
below. The space is placed both above and below only when there 
is no italic available.

Quoted tabular work

  13.124. When a table is part of quoted matter, quotation 
marks will open on each centerhead and each footnote paragraph, 
and if table is end of quoted matter, quotation marks close at 
end of footnotes. If there are no footnotes and the table is 
the end of the quotation, quotation marks close at end of last 
item.