This series consists of a bound volume containing the record of bills from suppliers doing business with the Motive Power Division of the Western & Atlantic. Listed in this volume is a recording of the: (1) date, (2) supplier's or manufacturer's name, (3) types of supplies or services bought, and (4) total cost. This volume contains valuable information not only on the type of goods and services purchased, but also the costs in transporting certain items from their point of origin to somewhere on the line of the W&A. Also too, one may actually see the date of purchase, purchase price, date of transportation, transportation cost, the manufacturer's name and repair cost for certain locomotive engines from Northern manufacturers right after the Civil War. The opposite page contains columns with various headings "Motive Power", "New Engines and Machinery", "New Buildings", "Maintenance of Way", "Materials", and "Oil & Tallow" under which the totals from the preceding page are listed again.