a   ship   without   a   Supply   Corps   officer,   the recordskeeper   should   list   the   quantity   of   the shortage  on  the  original  and  all  copies  of  the receipt  document.  The  original  should  then  be signed by the ship’s store officer and returned to the  transferring  activity.  When  the  shortage  is attributable  to  the  commercial  carrier,  you  should note   complete   information   concerning   the shortage on the government bill of lading or other shipping document. A copy of that shipping docu- ment should be attached to the copy of the docu- ment  forwarded  to  the  appropriate  paying  activity along with the transmittal of vouchers at the end of the month. A survey should also be prepared for  the  amount  of  the  shortage  in  shipment. POSTING Upon  obtaining  the  receipt  document  signed by  the  responsible  custodian,  the  recordskeeper should  remove  the  additional  copies  that  were filed in the Requisition/Receipt Invoice File at the time  of  procurement.  Since  the  bulk  storeroom and the retail store are usually the responsibility of  one  Ship’s  Serviceman  (combined  operation), the recordskeeper should enter the quantity and the  unit  retail  price  on  all  copies  of  the  receipt document. Actual  posting  should  then  be  done  as  follows. The  date  of  receipt  and  the  receipt  invoice  number should   be   entered   in   the   Requisition/Receipt Invoice Log that was mentioned in chapter 4. The quantity  received  should  be  entered  on  the appropriate   Stock   Tally   (NAVSUP   209)   card. Any  change  in  unit  cost  or  selling  price  should also be entered. On ships without Supply Corps officers,  there  is  no  Journal  of  Receipts  (NAV- SUP 977) or Financial Control Record (NAVSUP 235). DISTRIBUTION After  verification,  the  responsible  custodian should  acknowledge  custody  of  the  stock  by signature on a copy of the receipt document. The signed  receipts  should  be  kept  under  lock  per- sonally  by  the  ship’s  store  officer.  Two  copies  of the receipt document should be forwarded to the appropriate  FAADC  along  with  the  transmittal of  vouchers  at  the  end  of  the  month.  One  copy of the receipt document should be signed by both the  ship’s  store  recordskeeper  and  the  ship’s  store officer. One copy of the signed receipt document must  be  retained  on  board  for  the  ship’s  store records. EXPENDITURES Expenditures  are  the  legal  procedures  you  can use to remove ship’s store stock from the account- ability  of  the  ship’s  store  officer.  As  a  senior Ship’s  Serviceman,  you  will  be  responsible  for making certain expenditures are done according to  issued  regulations.  You  will  also  be  expected to  handle  the  miscellaneous  transactions associated with the various types of expenditures that  you  must  use.  The  procedures  you  should follow are discussed in detail in NAVSUP P-487 and in  Ship’s  Serviceman  3  &  2,  module  2. SUPERVISING  EXPENDITURES There are four methods you can use to expend stock. 1.   TRANSFERS—the   movement   of   stock from the accountability of one sales officer to that of   another.   (Accountabilities   are   reduced   and increased  as  appropriate.) 2.  ISSUES—expenditures  of  stock  for  some further   purpose,   usually   for   shipboard   use. (Accountabilities  are  reduced.) 3.   SURVEYS—expenditures   of   stock   for immediate  disposal.  (Accountabilities  are reduced.) 4.  SALES—expenditures  of  stock  for  which cash  is  received.  (Accountabilities  are  unchanged.) In   addition,   there   are   two   other   types   of expenditures that do not fall under the four basic methods. 1.  Price  changes  (markdowns  below  cost) 2.   Claims   for   reimbursement   for   personal property Transfers In  chapter  4,  a  transfer  of  stock  from  other ships was mentioned as one of the possible pro- curement   resources   of   ship’s   store   stock   in certain situations. As well as being the recipient of stock from other ships, your ship might occa- sionally  be  the  supplying  activity. Another  ship  might  request  brand  X  cigarettes because of a shortage in stock. Your ship maybe the only source in the area that can fill the request. You should be able to examine the Stock Record (NAVSUP  464)  for  brand  X  cigarettes  to  deter- mine how many cartons you have on board, the usage  rate,  and  the  low  limit.  If  your  supply  is 5-8