# U.S. Government Printing Office Style Manual/Tabular Work

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.
Tabular material should be kept as simple as possible, so that the meaning of the data can be easily grasped by the user.
Tables shall be set without down (vertical) rules when there is at least an em space between columns, except where: (1) In GPO's judgment 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.
To avoid burdening tabular text, commonly known abbreviations are used in tables. Metric and unit-of-measurement abbreviations are used with figures.
The names of months (except May, June, and July) when followed by the day are abbreviated.
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.
Abbreviate the words United States if preceding the word Government, the name of any Government organization, or as an adjective generally.
Use the abbreviations RR. and Ry. following a name, and SS, MS, etc., preceding a name.
Use lat. and long. with figures.
Abbreviate, when followed by figures, the various parts of publications, as article, part, section, etc.
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.
In columns containing names of persons, copy is followed as to abbreviations of given names.
Periods are not used after abbreviations followed by leaders.
An en space is used for all bearoffs.
In a crowded table, when down rules are necessary, the bearoff may be reduced in figure columns.
Fractions are set flush right to the bearoff of the allotted column width, and not aligned.
Mathematical signs, parentheses, fractions, and brackets are set with a normal bearoff.
Periods are omitted after all boxheads, but a dash is used after any boxhead which reads into the matter following.
Boxheads run crosswise.
Boxheads are set solid, even in leaded tables.
Boxheads are centered horizontally and vertically.
| Sex and age | Employed boys and girls whose work records were obtained | Employed boys and girls whose work records were obtained | Employed boys and girls whose work records were obtained | Employed boys and girls whose work records were obtained | Employed boys and girls whose work records were obtained | Employed boys and girls whose work records were obtained | Employed boys and girls whose work records were obtained |
| Sex and age | Total | Total | Time of year at beginning work [depth of this box does not influence the depth of box on left] | Time of year at beginning work [depth of this box does not influence the depth of box on left] | Time of year at beginning work [depth of this box does not influence the depth of box on left] | Time of year at beginning work [depth of this box does not influence the depth of box on left] | Time of year at beginning work [depth of this box does not influence the depth of box on left] |
| Sex and age | Total | Total | June to August | June to August | September to May | September to May | Not reported |
| Sex and age | Number | Distribution (percent) | Number | Distribution (percent) | Number | Distribution (percent) | Not reported |
| Boys (12 to 14) | 3,869 | 45.5 | 1,415 | 9.6 | 2,405 | 15.8 | 49 |
Table 9.—Mine production of gold, silver, copper, lead, and zinc in 2008 :
| Class of material | Class of material | Class of material | Short tons | Gold (fine ounces) | Silver (fine ounces) | Copper (pounds) | Lead (pounds) | Zinc (pounds) |
| | | | Concentrate shipped to smelters and recoverable metals | Concentrate shipped to smelters and recoverable metals | Concentrate shipped to smelters and recoverable metals | Concentrate shipped to smelters and recoverable metals | Concentrate shipped to smelters and recoverable metals | Concentrate shipped to smelters and recoverable metals |
| Copper | | | 220,346 | 763 | 70,357 | 14,242,346 | 9,950 | 6,260 |
| Lead | Lead | Lead | 3,931 | 392 | 48,326 | 72,500 | 5,044,750 | 290,980 |
| Zinc | Zinc | Zinc | 25,159 | 269 | 41,078 | 263,400 | 581,590 | 26,441,270 |
| | Total: | Total: | | | | | | |
| | | 2008 | 249,436 | 1,424 | 159,756 | 14,578,246 | 5,636,290 | 26,738,510 |
| | | 2007 | 367,430 | 1,789 | 432,122 | 10,622,155 | 13,544,875 | 11,923,060 |
| | | | Crude material shipped to smelters | Crude material shipped to smelters | Crude material shipped to smelters | Crude material shipped to smelters | Crude material shipped to smelters | Crude material shipped to smelters |
| Dry gold, dry gold-silver ore | Dry gold, dry gold-silver ore | Dry gold, dry gold-silver ore | 134 | 52 | 2,839 | 2,200 | ——— | ——— |
| Copper: |||
| | Crude ore | Crude ore | 107,270 | 844 | 39,861 | 2,442,882 | 124,100 | 2,200 |
| | Slag | Slag | 421 | 10 | 165 | 285,421 | ——— | ——— |
| Lead | Lead | Lead | 528 | 12 | 1,693 | 5,950 | 110,870 | 300 |
| Mill cleanings (lead-zinc) | Mill cleanings (lead-zinc) | Mill cleanings (lead-zinc) | 31 | ——— | 254 | 1,450 | 8,100 | 4,300 |
| | Total: | | | | | | | |
| | | 2008 | 125,749 | 919 | 45,444 | 30,375,754 | 249,710 | 6,890 |
| | | 2007 | 166,184 | 1,042 | 47,176 | 41,601,845 | 497,125 | 26,940 |
In referring to quantity of things, the word Number in boxheads is spelled if possible.
Column numbers or letters in parentheses may be set under boxheads, and are separated by one line space 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.
| States | Department of Agriculture | Department of Agriculture | Department of Agriculture | Department of Agriculture | Department of Commerce | Department of Commerce | Department of Commerce |
| States | Commodity Credit Corporation, value of commodities donated | Special school milk program¹ | Value of commodities distributed within | Disaster loans, etc. (payments to assist States in furnishing hay in droughtstriken areas) | Civil Aeronautics Administration—Federal airport program—regular grants | Bureau of Public Roads: Highway construction | Bureau of Public Roads: Highway construction |
| States | Commodity Credit Corporation, value of commodities donated | Special school milk program¹ | Value of commodities distributed within | Disaster loans, etc. (payments to assist States in furnishing hay in droughtstriken areas) | Civil Aeronautics Administration—Federal airport program—regular grants | Regular grants² | Emergency grants³ |
| States | (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 | —— |
Leaders may be supplied in a column consisting entirely of symbols or years or dates or any combination of these.
Heads follow the style of the tables as to the use of figures and abbreviations.
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.
| 25 | Miscellaneous Powerplant equipment | Miscellaneous Powerplant equipment | Miscellaneous Powerplant equipment | $245,040.37 |
| 26 | Roads, railroads, and bridges | Roads, railroads, and bridges | Roads, railroads, and bridges | 275,900.34 |
| | | | Total | 520,940.71 |
| TRANSMISSION PLANT |||||
| 42 | Structures and improvements | Structures and improvements | Structures and improvements | 26,253.53 |
| 43 | Station equipment | Station equipment | Station equipment | 966,164.41 |
| | | | Total | 992,417.94 |
| GENERAL PLANT |||||
| | General plant: | General plant: | General plant: |
| | | Norris | Norris | 753,248.97 |
| | | Other | Other | 15,335.81 |
| | | | Total | 768,584.78 |
| | | | Grand total | 2,281,943.43 |
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.
Units of quantity and years used as heads in reading and figure columns are set in italic with space above and no space below.
The rules are used here to aid readability.
| 2007 | | | | | | | | |
| 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 |
| 2008 | | | Apr. 2 | 40.9 | 15 | July 24 | 45.9 | 16 |
| Jan. 3 | 43.2 | 15 | Apr. 28 | 47.7 | 15 | Aug. 6 | 46.5 | 16 |
| 2007 | | | | | | | | |
| 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 |
| 2008 | | | Apr. 2 | 40.9 | 15 | July 24 | 45.9 | 16 |
| Jan. 3 | 43.2 | 15 | Apr. 28 | 47.7 | 15 | Aug. 6 | 46.5 | 16 |
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 |
In columns containing both dollars and cents, ciphers will be supplied on right of decimal point in the absence of figures.
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
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
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.
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.
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.
In any column containing sums of money, the period and ciphers are omitted if the column consists entirely of whole dollars.
In continued lines an em dash is used between the head and the word Continued. No period is carried after a continued line.
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.
Rules are not carried in reading columns or columns consisting of serial or tracing numbers, but are carried through all figure columns.
Parallel rules are used to cut off figures from other figures below that are added or subtracted; also, generally, above a grand total.
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.
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.
In mixed columns made up of figure and reading-matter items, do. is used only under the latter items.
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.
Do. is used, however, under a clear space and under the word None in a reading column.
Do. does not apply to a reference mark on the preceding item. The reference mark, if needed, is added to do.
Leaders are not used before Do. in the first column or before or after Do. in the last column.
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.
In a first and/or last column more than 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.
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.
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.
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.
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) | Water supply available (gallons) | Water supply available (gallons) | 4,000,000 | 3,000,000 |
| Wheat production (bushels) | Wheat production (bushels) | Wheat production (bushels) | 9,000,000 | 8,000,000 |
| Operations: |||||
| | Water-dispatching operations | Water-dispatching operations | $442,496 | $396,800 |
| | Malaria control | Malaria control | 571,040 | 426,600 |
| | Plant protection | Plant protection | 134,971 | 58,320 |
| | | Total | 1,148,507 | 881,720 |
| Number of plants | Number of plants | Number of plants | 642 | 525 |
| Percent of budget | Percent of budget | Percent of budget | 96.8 | 78.8 |
Note.—Preliminary figures.
Source: U.S. Department of Commerce, Bureau of the Census.
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
The dollar mark is omitted from a first item consisting of a cipher.
    0
    $300
    500
    700
but $0.12
    13.43
    15.07
    23.18
The dollar mark should be repeated in stub or reading columns.
    0 to $0.99
    $1 to $24
    $25 to $49
    $50 to $74
Figures align on the right, with an en space bearoff. There is no bearoff on leaders.
In a crowded table the bearoff may be reduced in figure columns only. It is preferable to retain the bearoff.
Figures in parentheses align if so required.
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 9-4-08, the dashes or signs can be aligned.
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.
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 |
Figures (including decimal and common fractions) expressing mixed units of quantity (feet, dollars, etc.) and figures in parentheses are aligned on the right.
Decimal points are aligned except in columns containing numbers that refer to mixed units (such as pounds, dollars, and percentage) and have irregular decimals.
It is preferred that all columns in a table consisting entirely of figure columns be centered.
Footnotes to tables are numbered independently from footnotes to text unless requested by committee or department.
Superior figures are used for footnote references, beginning with 1 in each table.
If figures might lead to ambiguity (for example, in connection with a chemical formula), asterisks, daggers, or italic superior letters, etc., may be used.
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.
Footnote references are repeated in boxheads or in continued lines over tables.
References to footnotes are numbered consecutively across the page from left to right.
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.
Two or more footnote references occurring together are separated by spaces, not commas.
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.
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. The remaining footnotes in a table will follow this sequence: footnotes (numbers, letters, or symbols); Note.—; then Source:.
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.
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.
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.
Footnotes are set as paragraphs, but two or more short footnotes should be combined into one line, separated by not less than 2 ems.
The footnotes and notes to tables are set solid.
Footnotes and notes to tables and boxheads are set the same size, but not smaller than 6 point, unless specified otherwise.
Footnotes to tables follow tabular style in the use of abbreviations, figures, etc.
In footnotes, numbers are expressed in figures, even at the beginning of a note or sentence.
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 "¹See the following table:".
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.
All fractions are set flush right to the bearoff.
| Total length | 40¾ | 41 | 0.42 | 43 | 44 | 0.455 | 46 | 47 | 48 | ½ in. |
| Sleeve length | 10⅝ | 10 | 10 | 10 | 11 | 11 | 11 | 11 | 11 | 1 in. |
| Armhole length | 8⅝ | 8½ | 9 | 9½ | 9½ | 10 | 10½ | 10½ | 11 | 1 in. |
| Sleeve cufflength (if cuff is used) | 5½ | 5½ | 5½ | 5$^7$⁄$_{12}$ | 5½ | 5$^7$⁄$_{12}$ | 5½ | 5½ | 5½ | Maximum |
| Neck opening | 26½ | 26 | 27$^{17}$⁄$_{32}$ | 28$^{15}$⁄$_{32}$ | 28 | 29$^{17}$⁄$_{32}$ | 30 | 30 | 31 | 2 in. |
| Waist: |
| 7,8,9, 10 cut | 23½ | 24 | 25½ | 27$^{15}$⁄$_{32}$ | 28 | 29½ | 31 | 32 | 33½ | 6pct. |
| 11, 12, 14 cut | 22½ | 23½ | 25 | 26½ | 27½ | 29 | 30½ | 31½ | 33 | 6 pct. |
Fractions standing alone are expressed in figures, even at the beginning of a line, but not at the beginning of a footnote.
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.
Headnotes are repeated under continued heads but the word Continued is not added to the headnote.
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.
Subentries in columns of 15 ems or less are indented in 1-em units. Overruns are indented 1 em more.
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.
Where overrun of item above conflicts, the total line is indented 1 em more. Runovers of total lines are also indented 1 em more.
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.
| Wide stub column—subentries 2 ems | Total, all banks | National banks | Non-national banks | Building associations |
| ASSETS |
| Loans and discounts: |
| Loans to banks | $74,518 | $1,267,493 | $947,289 | $135,619 |
| 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 above) | 1,024,388 | 194,619 | 1,740,312 | 3,191,881 |
| 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-1965) | 242,500 | 490,677 | 732,689 | 167,735 |
| Total (indent 1 em more than runover above) | 1,392,264 | 3,776,398 | 3,094,485 | 191,241 |
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.
Set "See" and "See also" in roman.
Leaders run across the entire table except that they are omitted from a last reading column.
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.
If leadering from the top line, overruns end with a period.
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.
In tables with tracing figures on left and right of page, leader from top line.
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.
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.
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.
Boxheads and horizontal rules align across both pages.
Boxheads are not divided but are repeated, with Continued added.
Tracing figures are carried through from the outside columns of both pages and are set to "leader from the top line."
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.
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.
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.
The en dash is not to be used for to in a reading column; if both occur, change to to throughout.
Cut-in items following a colon are indented 2 ems.
A single entry under a colon line should be run in; retain the colon.
Numerical terms, including numbered streets, avenues, etc., are expressed in figures, even at the beginning of an item.
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.
| Symbol | Typical commercial designation | Army product symbol | Filing order symbol | General description | Specification symbol |
| GM(2) | Gasoline and diesel engine oil, SAE10 and SAE10W grades. | OR10 | A | Fuel, grease, chassis, or soap base. | G.&D. |
| CG | Ball and roller bearing grease. | 4l-X-59 | N | Extreme pressure | BR |
| CW 1 | Wheel-bearing grease | OE20² | X | do | WBG³ |
| | Grease not typified | | | Further tests being conducted. |
| G090 | Universal gear lubricant | S.&T. | B | Water-pump grease | 80D |
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 or catalog number | Typical commercial designation | Symbol or product number | Symbol or filling order symbol | General description | Symbol or specification number |
| WBD | Chassis grease, cup grease, under pressure. | 961 | A | Especially adapted to very cold climates. | 1359 |
| 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 |
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.
Column heads over figure columns in 6- or 8-point leaderwork are set in 6-point italic.
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 | Fixed assets | Fixed assets | Fixed assets | Fixed assets | Fixed assets |
| | Balance June 30,2008 (table 9-a) | Investment | Investment | Operations | Operations | Operations |
| | Balance June 30,2008 (table 9-a) | Current additions | Adjustments | Transfers | Retirements | Balance June 30, 2008 |
| 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 |
| 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 facilities | 10,590,820 | 104,039 | | 1,661 | (48,920) | 10,647,600 |
| Total, transportation and utilities | 60,714,390 | 755,319 | (113,261) | 2,923 | (797,113) | 60,562,258 |
| 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 facilities | 46,426,836 | 124,702 | (130,891) | (463,241) | (1,204,610) | 44,752,796 |
| Grand total | 107,141,236 | 880,021 | (244,152) | (466,164) | (2,001,723) | 105,315,054 |
| For property purchased from— |
| Central Pipeline Distributing Co.: |
| Capital stock issued recorded amount | Capital stock issued recorded amount | $75,000 |
| Undetermined consideration recorded | Undetermined consideration recorded | 341 |
| Pan American Bonded Pipeline Co.: Recorded money outlay | Pan American Bonded Pipeline Co.: Recorded money outlay | 3,476 |
| M.J. Mitchell: Recorded 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 and salvaged construction material | 26,555 | 230,445 | $309,992 |
| For construction, improvements, and replacements, recorded money outlay | For construction, improvements, and replacements, recorded money outlay | For construction, improvements, and replacements, recorded money outlay | 522 |
| For construction work in progress, recorded money outlay | For construction work in progress, recorded money outlay | For construction work in progress, recorded money outlay | 933,605 |
| Total | Total | Total | 1,244,119 |
| | Quantity (million cubic feet) | Value at point of 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 plants | 346,704 | 61,440,000 |
| Total | 636,704 | 98,335,246 |
| | Estimated | Estimated | Estimated |
| | 2004 | 2008 | Change |
| General account: |
| Receipts | $64,800 | $69,800 | +$5,000 |
| Expenditures | (70,300) | (67,100) | (-3,200) |
| Net improvement, 2008 over 2004 | 1,800 | 1,800 | 1,800 |
| Deduct 2004 deficit | | | 1,500 |
| Net surplus, estimated for 2008 | 300 | 300 | 300 |
| [In U.S. dollar equivalent] |
| Balance with the Treasury Department July 1, 2008 | $165,367,704.85 | $165,367,704.85 |
| Receipts: |
| Collections | $564,944,502.99 |
| Return from agency accounts of currencies advanced for liquidation of obligations incurred prior to July 1, 2007 | 4,450,577.07 |
| Total receipts | | 569,395,080.06 |
| Total available | 734,762,784.91 | 734,762,784.91 |
| Coke (short tons) | 4,468,437 | ¹25,526,646 | 5,080,403 | ²29,519,871 |
| Diatomite | (¹²³) | (¹) | (¹) | (¹²³) |
| Emery (pounds) | 765 | 6,828 | 1,046 | 9,349 |
| Feldspar (crude) (long tons) | (¹) | (¹) | (¹) | (¹) |
| Ferroalloys (short tons) | 183,465 | ²18,388,766 | 259,303 | ²30,719,756 |
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