These statements include annual profit and loss reports for the fiscal years ending February 28,1911-February 28, 1916, along with balance sheets and production and expense reports relevant to these statements. The statement from 1911 was prepared by the accounting firm, Lybrand, Ross Bros. & Montgomery. The statements from 1913-1916 contain detailed reports of cells assembled, the cost of nickel flake and other components, sales expenses, and comparative monthly and annual data.

Approximately 10 percent of the statements have been selected. The items not selected consist primarily of monthly statements and reports that duplicate information in the selected material. One monthly statement from February 1911contains Edison marginalia noting "$2.23 loss per cells."