away unused
space below the several headings in such column, so that all the
headings (or the more important ones) can be seen at a glance. A
person using the work-sheet can then readily find any page desired.

The main heading (top, first page) is filled out in the same manner as
for the journal.

The other headings, for subdivisions of the work sheet, are ordinarily
transcribed from the usual Estimate Form, according to the needs for
the purpose of the particular work sheet. Such needs will vary with
circumstances. As has also been noted, the Estimate Form, itself
(Chapter VI), varies with the situation. For these reasons, the
work-sheet form is necessarily flexible, and will rarely be prescribed
in detail. Reproduction by printing, etc., will not be so frequent as
in the case of more rigid forms. The work sheet is authenticated only
if it is filed (see below), or if authentication is desired for other
reasons. The work sheet is, in fact, as indicated by its name, merely
a vehicle to facilitate the performance of important mental work.

When the work sheet has served its purpose, it is usually destroyed.
It is not, ordinarily, a permanent record, since such purpose is
served by the journal and its file. When a formal Estimate is made up
from the work sheet, such Estimate may serve the purpose of an
additional record. If no formal Estimate is made up for a given period
and the commander desires the corresponding work sheet to be preserved
for record, he may so direct.

Ordinarily, the work sheet is not destroyed or filed (and a new one
started) at any specified time. The work sheet is kept current by
marking out old entries no longer applicable; by inserting new
entries; and by inserting fresh pages when old ones have been filled.
The old pages, unless otherwise desired, may be destroyed.

A separate page of the work sheet is ordinarily used for each item
under which entries are to be made. This procedure applies not only to
principal headings, but also to subordinate titles, according to the
convenience of the user.

The procedure of devoting a separate page, initially, to each item of
the form enables additional pages to be inserted, where needed.
Manifestly, the amount of space needed for particular items of the
form cannot always be foreseen. The entries, for example, under the
"Summary of the Situation", in Section I-A of the Estimate Form, may
require little space or a great deal, depending upon the occurr