Abstract :
Due to enactment of laws in various states requiring approval of State Commissions before issue of securities, and due to other conditions, there has arisen a demand for a continuous inventory of property owned by utility companies. First section of this paper discusses the advisability of attempting such an inventory, giving possible uses and advantages to be derived therefrom, and the second section discusses the preparation of such an inventory, suggests the division of the property into four general groups for the purpose, and outlines general forms and methods for collecting and recording data required.
