Abstract
This chapter discusses the various sources where capital is recorded. The National Income and Expenditure Blue Book contains summary information on capital but more detailed statistical and financial information has been collected by the industry for a number of years on the assets employed. From 1953–1954 the Gas Council Annual Report and Accounts also contained details of new plant brought into use, and plant scrapped and abandoned, not to mention the occasional retorts recommissioned. Although information on mains can be found in some form from both official and unofficial sources prior to 1949, since that time published details appear only in the reports of the nationalized industry. One aspect of the mains, which has been studied in some detail by the Institution of Gas Engineers (Gas Distribution Committee), has concerned pipe breakages. Showrooms have served many purposes in the gas industry, for example, enquiry centers, cash receipt agencies, in addition to their main function of selling.
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