This ledger covers the period May 1901-May 1907. As the account book of final entry, it summarizes transactions relating to the production and sale of storage batteries and to the indebtedness and daily activities of ESBCo. Included are accounts with individuals and suppliers, as well as payroll, experimental, real estate, sales, and departmental accounts. The spine is stamped "Ledger," "1," and "E.S.B.Co." The book contains 572 numbered pages and an index.