In the case of what is known as subdivision property, it is well to have a separate tickler for each subdivision. The usual method of keeping this is either on cards or in loose-leaf books, each tickler being accompanied by a plat or map of the subdivision in question. This plat should show clearly all lots in the subdivision owned by the company, those covered by option or by contract, and those which have been conveyed to purchasers or others. To distinguish these various classes of lots, check marks of different colors may be used. Such plats are not only of daily use to the office force, but display clearly the facts which an auditor must have when verifying the amount of property on hand as against the amount of money charged to such property in the real estate ledger.

A loose-leaf form of tickler is shown in Form 29, one leaf or more being devoted to a block (or corresponding division), and two or three lines being allowed for each lot in that block. On these lines appear the names of the purchasers, which in the case of time sales are best written in pencil, as transfers or assignments are of frequent occurrence.

BLOCK NO..................................

CONTAINS.........

DATE

PURCHASER

LOT NO.

PRICE

SOLD

DEEDED

Name

Address

Mo.

Day

Year

Mo.

Day

Year

..........................LOTS

..............................SUBDIVISION

TRANSIECRCD TO

Mo

Day

Year

Name

Address

Mo.

Day

fear

Name

Address

Form 29. Subdivision Tickler.