Thereafter the usual procedure would be an entry in the journal, followed by a corresponding entry in the work sheet.
The usual form of the work sheet follows the form of the estimate of the situation.
The work sheet is, in fact, as indicated by its name, merely a vehicle to facilitate the performance of important mental work.
The work sheet is authenticated only if it is filed (see below), or if authentication is desired for other reasons.
All matters entered in the journal are normally appropriate for notation in the work sheet.
When a formal Estimate is made up from the work sheet, such Estimate may serve the purpose of an additional record.
When the work sheet has served its purpose, it is usually destroyed.
Ordinarily, the work sheet is not destroyed or filed (and a new one started) at any specified time.
The work sheet is a valuable aid for the performance of this duty.
Where applicable, such routine involves appropriate entry on the chart, in the journal, and in the work sheet.