Individualism is still the prime factor in any system. All managers tend to drift into establishing routines that work best for themselves. Unfortunately, these routines may not be compatible with other office requirements. Information needs to be compiled for all levels of management to assist decision-making processes. Financial reporting to stockholders, lending institutions, and governmental agencies is also a must.Practicality, cost, and time available tend to be limiting factors in satisfying everyone's data needs. Variation in the figures shown in this paper can be used to assist managers responsible for one to any number of pieces of equipment in the day-to-day activities.