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 CHAPTER 10
ANSWERS TO QUESTIONS

1. Extension of payment periods. The debtor continues to manage the business, and the creditors
merely extend the payment due date(s) for existing debts.

Composition agreements. A composition agreement is an agreement between the debtor company

and its creditors under which the creditors agree to accept less than the full amount of their claims.

Formation of a creditor’s committee. The debtor company and its creditors agree to form a
committee of creditors responsible for managing the debtor’s business affairs for the period during
which plans are developed to rehabilitate, reorganize, or liquidate the business.

Voluntary assignment of assets. An insolvent debtor elects to voluntarily place his property under
the control of a trustee for the benefit of his creditors.

2. In a voluntary petition, the debtor files a petition with a bankruptcy court for liquidation under
Chapter 7 or for reorganization under Chapter 11. The bankruptcy judge may refuse a voluntary
petition if refusal is considered to be in the best interest of the creditors.

In an involuntary petition, creditors initiate the action by filing a petition for liquidation or
reorganization with the bankruptcy court. If there are twelve or more creditors, the petition must be
signed by three or more of such creditors whose claims aggregate at least $5,000 more than the
value of any liens on the property of the debtor. If there are fewer than twelve creditors, the
petition may be filed by one or more of such creditors whose claims aggregate at least $5,000 more
than the value of any liens on the debtor’s property.

3. Fully secured claims. Those claims with liens against specific assets whose realizable value is
equal to or in excess of the claim.

Partially secured claims. Those claims with liens against specific assets whose realizable value is
less than the amount of the claim.

Unsecured claims. Those claims that are not secured by liens against specific assets and are,
therefore, paid from whatever total money remains after secured creditors are satisfied. Some
unsecured claims take priority over others under federal bankruptcy law.

10 - 1
4. The five categories of unsecured claims with priority are:
a. Administrative expenses, fees, and charges incurred in administering the bankrupt’s estate.
b. Unsecured claims for wages, salaries, or commissions earned by an employee within 90 days
before the date of filing a petition in bankruptcy, limited to the extent of $4,650 per employee.
c. Claims for contributions to employee benefit plans from services rendered within 180 days
before the date of filing a petition in bankruptcy, but subject to certain limitations.
d. Unsecured claims of individuals, to the extent of $2,100 for each such individual, arising from
the deposit of money in connection with the purchase, lease, or rental of property or services
that were not delivered or performed.
e. Claims of governmental units for unpaid taxes.

5. Dividends represent the final distribution made to general unsecured creditors.

6. a. Transfer of Assets:
The transfer of assets by a debtor to a creditor generally produces two types of gain or loss. A
gain on restructuring of debt is recognized for the excess of the carrying value of the payable
over the fair value of the assets transferred. This gain is reported as a component of operating
income. In addition, a gain or loss on transfer of assets is recognized for the difference between
the fair value and book value of the assets transferred. This gain (loss) is reported as a
component of operating income also.

b. Grant of an Equity Interest:

A debtor who grants an equity interest to a creditor will report a gain for the difference between
the fair value of the equity interest issued and the carrying amount of the payable settled.

c. Modification of Terms:
In a modification of terms, the debtor will report a gain on restructuring only if the total future
cash payments specified by the new terms are less than the carrying value of the payable. The
amount of gain is measure as the difference between the total future cash payments specified by
the new terms and the carrying value of the payable.

7. The statement of affairs is an accounting report that is designed to permit interested parties to
determine the total expected amounts that could be realized from the disposition of a company’s
assets, the priorities in the use of the realization proceeds in satisfying claims, and the potential net
deficiency that would result if the assets were realized and claims liquidated.

8. The officer is incorrect. Some claims, such as for taxes, fines, and penalties are not discharged.

10 - 2
9. The primary duties of a trustee are:
a. To be accountable of all property received.
b. To examine proofs of claims and object to the allowance of any claim that is improper.
c. To furnish such information concerning the estate and the estate’s administration as is requested
by a party in interest.
d. If the business of the debtor is authorized to be operated, file with the court and with any
governmental unit charged with responsibility for collection of any tax arising out of such
operation, periodic reports and summaries of the operation of the business.
e. If the debtor has not done so, file with the court a list of creditors, a schedule of assets and
liabilities, and a statement of the debtor’s financial affairs.
f. If applicable, file a plan of reorganization, and, if the plan is accepted, file such reports as are
required by the court.

10. The purpose of a combining workpaper is to serve as a means by which the trustee’s accounts are
united with the debtor company’s accounts in order to prepare appropriate financial statements.

11. The purpose of a realization and liquidation account is to report summary realization and
distribution activities of a trustee or receiver to the court. It reports the changes that have occurred
during a period in the monetary items because that is what the court officials are primarily
interested in.

BUSINESS ETHICS SOLUTIONS

1. In chapter 7 bankruptcy liquidation, firms are assumed to be past the stage of reorganization and
must sell off any un-exempt assets to pay creditors. In contrast, Chapter 11 bankruptcy allows
the firm the opportunity to reorganize its debt and to try to re-emerge as a healthy organization.
In both cases, the creditors and other claim-holders suffer losses as they will be most likely
getting less return on investment than expected at the time of the initial decision to invest in the
company. From an ethical perspective, a chapter 11 bankruptcy provides the creditors and other
claim-holders a better chance of recovering higher value for their investments than under
chapter 7 as the firm strives to recover and reorganize under chapter 11 but not under chapter 7.

2. The new law makes sweeping changes to American bankruptcy laws and makes it more
difficult for individuals to file bankruptcy under chapter 7. The new law requires a means test to
determine whether the borrowers have enough resources to pay for their debts. For additional
information, see the following link:
http://en.wikipedia.org/wiki/Bankruptcy_Abuse_Prevention_and_Consumer_Protection_Act]

In addition the new law laid down the following requirements

• Mandatory credit counseling and debtor education
• Additional filing requirements and fees
• Increased attorney liability and costs
• Fewer automatic protections for filers
• Increased compliance requirements for small businesses
• Increased amount of debt repayment under Chapter 13
• Increased length of time between discharges

10 - 3
 These changes provide more safety for the creditors, who should consequently be better
protected. Individuals who fail the means test may opt instead for Chapter 13, which involves a
repayment of their debt over time.

3. Applying this test to businesses would benefit the creditors and other claim-holders, as they
would feel a slight buffer to their risk, which might stimulate new business as a result of easier
fund raising. It may also prevent businesses from venturing into unduly risky areas as they
would not be able to bail out as easily by filing under chapter 7 if things went wrong (hence
becoming somewhat more risk averse). It would seem to shift the risk balance somewhat to the
shoulders of the entrepreneur from those of the investor.

4. Filing for bankruptcy is never a desirable or ethical option, but sometimes circumstances may
arise that seem to force a business or an individual into this tough situation. Whether the
individual finds another way at such a time or not is a personal issue and an ethical dilemma,
and there is not necessarily a correct answer to this question. The purpose of this discussion is
to get the student to thinking about his or her personal position, and where his ethical stance
would be before the situation arises. Ideally, of course, the student will never find himself or
herself in such a position, but, as the old saying goes, until you’ve walked a mile in another’s
shoes…

ANSWERS TO EXERCISES

Exercise 10-1

1. a 4. c
2. b 5. b
3. a

10 - 4
Exercise 10-2

1. False Insolvency is the inability to pay debts as they become due. Classification as to current
and long-term is irrelevant.

2. True

3. True

4. False Secured creditors are paid first from the proceeds of sale of specific assets. If there are
proceeds remaining, unsecured creditors with priority will be paid before other
unsecured creditors.

5. True

6. False A gain on restructuring is measured by the excess of the carrying value of the payable
settled over the fair value of the assets transferred.

7. False Restructuring gains from troubled debt restructurings are reported by the debtor as a
separate component of operating income.

8. False The statement of affairs is a report that shows the estimated amount to be paid to each
class of claim in the event of liquidation.

Exercise 10-3

Part A Copyright 50,000

Gain on Transfer of Assets 50,000
To revalue the copyright to its current fair value. [$95,000 – ($100,000 - $55,000)]

Notes Payable 150,000

Accrued Interest Payable 15,000
Accumulated Amortization – Copyright 55,000
Copyright ($100,000 + $50,000) 150,000
Gain on Debt Restructuring 70,000

Part B The gain on transfer of assets ($50,000) should be reported as a separate component (assuming
material in amount) of operating income; the gain on restructuring ($70,000) should also be
reported as a separate component of operating income.

Part C Loss on Transfer of Assets 15,000

Copyright 15,000
To revalue the copyright to its current fair value. [$30,000 – ($100,000 - $55,000)]

Notes Payable 150,000

Accrued Interest Payable 15,000
Accumulated Amortization – Copyright 55,000
Copyright ($100,000 - $15,000) 85,000
Gain on Debt Restructuring ($165,000 - $30,000) 135,000

10 - 5
Exercise 10-4

Part A No gain should be recognized because the total future cash payments specified by the new
terms of $1,144,250 ($995,000 carrying value plus 3 years’ interest at $49,750 per year)
exceed the current carrying value of the debt, $995,000.

Part B Note Payable 900,000

Accrued Interest Payable 95,000
Restructured Debt 995,000

Exercise 10-5

Part A A gain on restructuring should be recognized because the carrying value of the debt, $995,000,
exceeds the total future cash payments specified by the new terms, $744,000 ($600,000 face
value plus $144,000 interest). The gain of $251,000 should be reported as a separate
component of operating income.

Part B Notes Payable 900,000

Accrued Interest Payable 95,000
Restructured Debt 744,000
Gain on Debt Restructuring 251,000

Part C Restructured Debt 48,000

Cash 48,000

Exercise 10-6
Realizable Value of all Assets $382,000
($190,000 + $90,000 + $102,000)
Allocated to:
Fully secured creditors (91,000)
Partially secured creditors (90,000)
Unsecured creditors with priority (30,000)
Remainder available to general unsecured creditors $171,000

Payment rate to general unsecured creditors

(Including balance due to partially secured creditors)
$171,000 / ($350,000 + ($120,000 - $90,000)) 45%

Realizable Value of Assets:

Assets pledged to fully secured creditors $190,000
Assets pledged to partially secured creditors 90,000
Free assets 102,000
Total realizable value $382,000

Amounts to be paid to:

Fully secured creditors $ 91,000
Partially secured creditors [$90,000 + .45($30,000)] 103,500
Unsecured creditors with priority 30,000
General unsecured creditors .45($350,000) 157,500
Total $382,000

10 - 6
Exercise 10-7

BALL COMPANY
Statement of Affairs
June 30, 2009

Book Realizable
Value Assets Value

Assets Pledged with Fully Secured Creditors:

$180,000 Inventory $110,000
Note Payable 100,000 $ 10,000

Assets Pledged with Partially Secured Creditors:

170,000 Accounts Receivable 95,000
Note Payable 100,000

Free Assets
20,400 Cash 20,400
430,000 Property and Equipment 320,000
Total Net Realizable Value 350,400
Liabilities having Priority – Wages 120,000
Net Free Assets 230,400

Estimated Deficiency to Unsecured Creditors 124,600

$800,400 $355,000

Equities Unsecured
Liabilities Having Priority:
$120,000 Accrued Wages $120,000

Fully Secured Creditors:

100,000 Note Payable $100,000

Partially Secured Creditors:

100,000 Note Payable $100,000
Accounts Receivable 95,000 $ 5,000

Unsecured Creditors:
350,000 Accounts Payable 350,000

Stockholders’ Equity
400,000 Common Stock
(269,600) Retained Earnings (deficit)
$800,400 $355,000

10 - 7
Exercise 10-7 (continued)

BALL COMPANY
Deficiency Account
June 30, 2009

Estimated Losses: Estimated Gains:

Accounts Receivable $ 75,000 Common Stock $ 400,000
Inventory 70,000 Retained Earnings (269,600)
Property and Equipment 110,000 Estimated Deficiency to Unsecured Creditors 124,600
$255,000 $255,000

Exercise 10-8

Part A Retained Earnings 52,700

Allowance for Uncollectibles ($48,700 - $40,000) 8,700
Property and Equipment ($142,000 - $118,000) 24,000
Goodwill 20,000
To record the revaluation of assets

Common Stock - $20 par 200,000

Common Stock - $4 par ($4  10,000) 40,000
Reorganization Capital 160,000
To record the exchange of $20 par common stock for $4 par common stock.

10% Bonds Payable 130,000

Reorganization Capital 24,000
Common Stock (6,000 shares at $4 per share) 24,000
8% Bonds Payable 130,000
To record the exchange of 8% bonds and common stock for the 10% bonds.

Reorganization Capital 134,000

Retained Earnings ($81,300 + $52,700) 134,000
To eliminate the deficit in retained earnings.

10 - 8
Exercise 10-8 (continued)

Part B CRANE COMPANY

Balance Sheet
December 31, 2009

Cash $ 33,000
Accounts Receivable $ 52,500
Less Allowance for Uncollectibles 12,500 40,000
Inventory 71,000
Property and Equipment ($142,000 - $24,000) 118,000
Total Assets $262,000

Accounts Payable $ 66,000

8% Bonds Payable, due 6/30/2016 130,000
Common Stock, $4 par, 16,000 shares 64,000
Reorganization Capital ($160,000 – $24,000 - $134,000) 2,000
Total Equities $262,000

Exercise 10-9

Cash 26,700
Accounts Receivable (old) 130,400
Inventory 191,900
Property and Equipment 590,400
Allowance for Uncollectibles (old) 16,000
Accumulated Depreciation 211,500
TRX Company – in Receivership ($939,400 – $16,000 - $211,500) 711,900
To record the receipt of TRX Company assets.

Cash 31,500
Accounts Receivable (new) 264,500
Sales 296,000
To record cash sales and sales on account.

Cash 319,000
Accounts Receivable (old) 76,800
Accounts Receivable (new) 242,200

Purchases 127,500
Accounts Payable (new) 127,500
To record purchases on account.

TRX Company – in Receivership 206,500

Accounts Payable (new) 61,600
Operating Expenses 46,000
Trustee Expenses 13,000
Cash 327,100
To record cash payments.

10 - 9
Exercise 10-9 (continued)

Bad Debt Expense 21,600

Depreciation Expense 32,400
Allowance for Uncollectibles (old) 13,000
Allowance for Uncollectibles (new) 8,600
Accumulated Depreciation 32,400
To record estimated bad debts and depreciation expense.

Allowance for Uncollectibles (old) 21,000

Account Receivable (old) 21,000
To write off uncollectible accounts.

Sales 296,000
Inventory ($191,900 - $149,700) 42,200
Purchases 127,500
Operating Expenses 46,000
Trustee Expenses 13,000
Bad Debt Expense 21,600
Depreciation Expense 32,400
Income Summary 13,300
To close nominal accounts and to adjust inventory.

Income Summary 13,300

TRX Company – in Receivership 13,300
To Close income summary account.

10 - 10
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Exercise 10-10
TRX COMPANY – IN RECEVERSHIP
Combining Workpaper
December 31, 2009
Trial Balance Adjustments and Combined
TRX Eliminations Income Balance
Trustee Company Dr. Cr. Statement Sheet
Debits
Cash ($26,700 + $31,500 + $319,000 - $327,100) 50,100 50,100
Accounts Receivable (old) 53,600 53,600
Accounts Receivable (new) 22,300 22,300
Inventory 191,900 (1) 42,200 149,700
Property and Equipment 590,400 590,400
Purchases 127,500 (1) 127,500
Operating Expenses 46,000 46,000
Trustee Expenses 13,000 13,000
Bad Debt Expense 21,600 21,600
Depreciation Expense 32,400 32,400
Cost of Goods Sold ($191,900 + $127,500 - $149,700) (1) 169,700 169,700
Your Name, Trustee 505,400 (2) 505,400
Total 1,148,800 505,400 282,700 866,100
Credits
Allowance for Uncollectibles: (Old) 29,000 29,000
(New) 8,600 8,600
Accumulated Depreciation 243,900 243,900
Accounts Payable: (Old) 101,900 101,900
(New) 65,900 65,900
Capital Stock 800,000 800,000
Retained Earnings (Deficit) (396,500) (396,500)
Sales 296,000 296,000
TRX Company-in Receivership 505,400 (2) 505,400
Total 1,148,800 505,400 675,100 675,100 296,000
(13,300) 13,300
Net Income 282,700 866,100
(1) To adjust inventory and set up cost of goods sold.
(2) To eliminate reciprocal accounts.

10 - 11
ANSWERS TO PROBLEMS

Problem 10-1

1. Accounts Payable 71,600

Cash ($71,600  .42) 30,072
Gain on Restructuring of Debt 41,528

2. Allowance for Uncollectible Accounts 19,450

Loss on Transfer of Assets 3,550
Accounts Receivable ($92,000 - $69,000) 23,000

Accounts Payable 132,400

Accounts Receivable 69,000
Gain on Restructuring of Debt ($132,400 - $69,000) 63,400

3. Accrued Expenses 14,620

Cash 14,620

4. Notes Payable 300,000

Accrued Interest Payable 27,000
Cash 9,000
Restructured Debt 300,000
Gain on Restructuring of Debt ($327,000 - $309,000) 18,000

Problem 10-2

Part A
1. Allowance for Uncollectibles 16,750
Loss on Transfer of Assets 3,700
Accounts Receivable ($71,450 - $51,000) 20,450

Accounts Payable 69,000

Accounts Receivable 51,000
Gain on Restructuring of Debt 18,000

2. Patents 8,000
Gain on Transfer of Asset ($50,000 - $42,000) 8,000

Accounts Payable 54,000

Patents 50,000
Gain on Restructuring of Debt 4,000

3. Accrued Wages 11,900

Cash 11,900

Accounts Payable ($142,700 - $69,000 - $54,000) 19,700

Cash ( .6  $19,700) 11,820
Gain on Restructuring of Debt 7,880

10 - 12
 Problem 10-2 (continued)

4. Notes Payable 57,000

Accrued Interest Payable 6,000
Restructured Debt – due 1/2/11 63,000

Total future cash payments:

Principal $63,000
Interest (6%  $63,000)  2 7,560
Total 70,560
Carrying value $63,000
No gain recognized

5. Notes Payable 54,400

Accrued Interest Payable 11,900
Restructured Debt – due 1/2/12 52,000
Gain on Restructuring of Debt 14,300

Total future cash payments:

Principal ($54,400 - $14,400) $40,000
Interest (10%  $40,000)  3 12,000
Total 52,000
Carrying value ($54,400 + $11,900) 66,300
Gain on Restructuring $14,300

6. Mortgage Note Payable 80,000

Accrued Interest Payable 20,500
Common Stock (100,000  $0.50) 50,000
Paid-in Capital in Excess of Par 9,000
Gain on Restructuring of Debt ($100,500 – (100,000  $.59) 41,500

7, Common Stock ($290,000 – (580,000  $.10) 232,000

Retained Earnings 66,820
Paid-in Capital in Excess of Par 165,180

Retained Earnings
Balance 1/2/09 156,800 Gain on restructuring (1) 18,000
Loss on transfer (1) 3,700 Gain on transfer (2) 8,000
Gain on restructuring (2) 4,000
Gain on restructuring (3) 7,880
Gain on restructuring (5) 14,300
Gain on restructuring (6) 41,500
Balance 66,820

10 - 13
Problem 10-2 (continued)

Part B SRP COMPANY

Balance Sheet
January 2, 2009

Cash ($32,200 - $11,900 - $11,820) $ 8,480

Inventories 126,600
Plant and Equipment $322,000
Less Accumulated Depreciation 180,700 141,300
Land 20,800
Patents ($92,000 - $8,000 - $50,000) 50,000
Total $347,180

Restructured Debt – Due 2009 $ 63,000

Due 2012 52,000
Common Stock, $ .10 par value,
580,000 shares outstanding 58,000
Paid-in Capital in Excess of Par 174,180
Retained Earnings since Reorganization on 1/2/09 - 0 -
Total $347,180

Part C 12/31/09
Interest Expense 3,780
Interest Payable ($63,000  .06) 3,780

No interest is accrued on the debt due in 2012 because all cash payments are reductions of the
carrying value of the debt.

1/2/10
Interest Payable 3,780
Cash 3,780

Restructured Debt 5,200

Cash ($52,000  .10) 5,200

10 - 14
Problem 10-3

Part A
PROST COMPANY
Statement of Affairs
December 31, 2009
Book Realizable
Value Assets Value
Assets Pledged with Fully Secured Creditors:
$140,000 Land $200,000
400,000 Plant and Equipment 205,000 $405,000

Mortgage Payable 350,000

Accrued Interest 3,000 353,000 $ 52,000

Assets Pledged with Partially Secured Creditors:

60,000 Notes Receivable * 57,500
76,000 Accounts Receivable 55,000 112,500

Notes Payable 225,000

Free Assets
2,500 Cash 2,500
4,000 Prepaid Expenses 4,000
Inventories:
43,000 Finished Goods (1) 47,515
60,000 Work in Process (2) 84,150
51,000 Raw Materials 18,000
12,000 Investment in Stock 19,000
10,000 Goodwill - 0 -
Total Net Realizable Value 227,165
Liabilities having Priority – Accrued Wages 45,000
Net Free Assets 182,165

Estimated Deficiency to Unsecured Creditors 150,335

$858,500 $332,500

* $60,000 - $2,500 = $57,500.

10 - 15
Other documents randomly have
different content
desired to encipher a message, the key letter or the first letter of the
key word or words is set opposite "A." Let us assume it to be "J."
The cipher letters to be written are those opposite the text letter
when the letter "a" on the upper disk is set opposite "J" on the lower
disk. For example, "Send powder" would be written "rfwg uvngfs."
Having a cipher disk as above described, this mere transposition
of letters would delay but a short time the deciphering of a message
by one not knowing the key letter, as it would be necessary only to
place, in turn, opposite "a" each of the letters of the alphabet
beginning with "b" and noting the letters opposite the enciphered
letters. But this simple disk can be used with a cipher word, or
preferably, cipher words known only to the correspondents, and it is
entirely improbable that a message so enciphered could be
deciphered in time to be of any value to the enemy. Using the key
words "permanent body" to encipher the message "Reenforcements
will reach you at daylight," we would proceed as follows: Write out
the message to be enciphered and above it write the key word or
key words, letter over letter, thus:
P ERMANENT B ODYP E RMAN E NTBODYPERM A NE N T B
Re e n f o r c em e n t sw i l l r e a c h y o ua t d a y l i g h t
y a n z v z n l p p k q f x i j b B p w a n r u q pep l o m c c whmi
Now bring the "a" of the upper disk under the first letter of the
key word on the lower disk, in this case "P." The first letter of the
message to be enciphered is "R." "Y" is found to be the letter
connected with "R" and it is put down as the first cipher letter. The
letter "a" is then brought under "E," which is the second letter of the
key word. "E" is to be enciphered and "a" is found to be the second
cipher letter. Then bring "a" to "R" and the cipher letter will
represent "e," the third text letter of the message. Proceed in this
manner until the last letter of the cipher words is used, and,
beginning again with the letter "P," so continue until all letters of the
message have been enciphered. Divided into groups of four letters,
it will be as follows: "yanz vznl ppkq fxij bpwa nruq pepl omcc
whmi."
 Fig. 19.—Cipher disk.
To decipher the message, reverse the proceedings above
described; thus the letter "a" on the upper disk is brought under the
first letter of the key word "P." Following these instructions, we find
the first cipher letter of the message; "a" is then brought to the next
letter of the key word. In this case "E" is, of course, the next letter
of the text. "R" is the next letter in the key and "a" is brought over
it. The cipher letter "n" gives us the next text letter, which is "e," and
so on until the completion of the message. If the letters of the key
word or phrase are exhausted, begin again with the first letter and
so continue until the entire message is deciphered.
With a key word, or, preferably, a key phrase of three or four
words, the deciphering of a message is extremely difficult.
 In a military cipher message, it may be desired to transmit
numerals, the spelling out of which would require considerable time.
This can be done by an arrangement of the cipher disk so that the
numerals of which will appear in the same order as and follow the
letters of the alphabet. Thus on the lower disk 1 is placed opposite
A; 2 opposite B; 3 opposite C; 4 opposite D; 5, 6, 7, 8, 9, and 0
opposite E, F, G, H, I, and J, respectively.
On the upper disk the above numerals also appear, beginning
numeral 1 opposite A; 2 opposite B, etc., 0 being opposite J.
The arbitrary sign XX will be used to indicate "numerals follow"
and "numerals end." Supposing then we wish to send the following
message: "Send 6,000 cavalry at once," and that the key word was
"Washington." Following the instructions heretofore given for
enciphering, we would place the words as follows:
W A S H I NGTONW A S H I NGTONW A S H I
S E NDX X 6 0 0 0 X X C A V A L R Y A T O N C E
E W F E L Q B K F E Z DQHNN Y CQN D M F F E
In place of a disk means may be extemporized by taking two
strips of paper, on one of which the alphabet, numerals, etc., are
twice written in succession. On the other, with equal spacing, the
alphabet, etc., are written once, but in reverse order. By sliding these
strips in juxtaposition with each other they will replace the disk.
Cipher disks should never be allowed to fall into the hands of the
enemy or of anyone unauthorized to have and use them; to insure
this, special instructions should be issued for their care and keeping.

THE MATHEMATICAL CIPHER.

This cipher is a highly efficient one for the purpose of secrecy and
at the same time requires no apparatus whatever attendant upon its
use. The cipher is constructed as follows: Commit to memory the
alphabet by numbers, viz, A, 1; B, 2; etc. Take any key word,
phrase, or sentence desired; for example, "A discovery." Suppose the
message to be enciphered is "Send me powder tonight." The
enciphering of the message using the key given above will be as
follows:
To encipher, first write out the key, letter by letter, placing the
message letter by letter beneath it. Then reduce the letters of the
key and the message to the numeral alphabetical equivalents. Add
the individual columns and subtract unity from each. From any result
thus found, which exceeds the number of letters in the alphabet, the
number 26 must be subtracted. The final totals reduced to letters by
numerical alphabetical equivalents will then give the cipher.
AD I S C OVE R YADISCOVER
s e ndm e powd e r ton i gh t
which reduced to numerical equivalents according to alphabetical
position of letters becomes:
1 4 9 19 3 15 22 5 18 25 1 4 9 19 3 15 22 5 18
19 5 14 4 13 5 16 15 23 4 5 18 20 15 14 9 7 8 20
Now add the columns and subtract unity from each. If any result
so found exceeds the number of letters in the alphabet 26 must be
subtracted from it.
In the example given the numerical totals are as follows:
20 9 23 23 16 20 38 20 41 29 6 22 29 34 17 24 29 13 38
11 1 1 1 1 1 1 1 11 1 1 1 1 1 1 1 1
19 8 22 22 15 19 37 19 40 28 5 21 28 33 16 23 28 12 37
26 26 26 26 26 26 26
19 8 22 22 15 19 11 19 14 2 5 21 2 7 16 23 2 12 11
which connected to letters gives:
SHVVOSKSNBEUBGOWBLK
the cipher required.
Translation of cipher is had by reversing the processes described.

THE ROUTE CIPHER.

 This is a cipher in which the words or a message are retained
unchanged, but are so disarranged by preconcerted rules that the
sense becomes unintelligible. The message as received seems to be
a number of disconnected words and without meaning, but by
arrangement in proper order in accordance with certain rules can be
easily read. Messages enciphered in this manner may be translated
by persons not in possession of the key, and therefore the
information contained therein should only be of such a character as
to be of little value to the enemy unless acted upon immediately.
The usual method employed in arranging a message for this cipher
is to write the words in vertical columns. The number of words in
each column should always equal the number of columns, being
made so, if necessary, by the addition of sufficient "blind" words. A
preconcerted route is agreed upon, as up to the first column, down
the third, up the second, etc. The message is then transmitted
without reference to the columns, but is deciphered at the receiving
station by column arrangement and perusal along the original route.
For example, to encipher the message "Move daylight. Enemy
approaching from north. Prisoners say strength one hundred
thousand. Meet him as planned," arrange as follows:
Move strength planned say
daylight one as prisoners
enemy hundred him north
approaching thousand meet from
Here the route is down the first column, up the fourth, down the
second, and up the third.

CIPHER DETECTION.
General instructions.—In deciphering a message in which the
same cipher letter or symbol is uniformly used to represent the same
text letter, the following data will be of assistance.
 The proportion of occurrence of letters of the alphabet in English
words is as follows: For every 2 of the letter Q there are 4 of the
letter X, 8 of K, 16 of B, 13 of C, 80 of I, N, O, and S; 85 of A, 90 of
T, and 120 of letter E.
The compounds most frequently met with are NG EE LL MM TT
DD and NN.
The order of frequency in which the letters of the alphabet occur
as initial letters in words is as follows:
S, C, P, A, D, I, F, B, L, T.

Employment of Cipher Disk.

If messages are enciphered by a mere transposition of the letters
of the alphabet, the cipher disk can be used to quickly decipher the
message, as the following example will show: Assuming that F is
used to represent A, G to represent B, H to represent C, I to
represent D, J to represent E, etc., in regular sequence, and that the
message to be enciphered is: "We are short of rifle ammunition;
send 30,000 rounds at once."
This would be enciphered if divided into groups of four letters as
follows:
jbfo bnyr omra oxub fuls xmxr snbs cmjb smhmyrln
fsco rlsc nfmr sdb.
Place "a" of the upper cipher disk under B of the lower disk and
notice whether the cipher letters jbfo—the first group—are
intelligible. They give "sawn," continue this for "saw," the first three
letters, may be the text word. Now the next group is B N Y R and
these give A O D K. We know that A does not represent B because
the first 8 cipher letters give the meaningless letters "sawnaodk."
Turn "a" to C and we have for the first group T B X O, which is
without meaning. Turning "a" to D we get U C Y P, a meaningless
jumble. Turn "a" to E and we get V D Z Q, which is meaningless.
Now turn "a" under F and we find that JBFO mean "Wear," which, so
far at least, gives us a part of a word, or the word "We" and part of
another word. We continue to the next group B N Y R, which gives
us "esho." We now have these letters "Wearesho," which at a glance
we read "We are sho;" continuing to the next group O M R A the
cipher disk gives us "rtof," and we read "We are short of" and know
we have found the key letter, and the information hidden in the
cipher is ours. Continue deciphering with "a" under F until the end of
the message. Sometimes the key letter is changed after two, three,
or four letters.
It is a matter of minutes only to run through the alphabet and
learn the meaning of a message so enciphered.
 Chapter VII.
FIELD GLASSES AND TELESCOPES.

Reflection—refraction—lenses.
When light falls on a transparent
body, part is reflected and part is
refracted. The angle which the ray
makes with the normal, or
Fig. 20.
perpendicular, to the surface at the
point of contact is known as the
angle of incidence, and the angles
which the reflected and refracted rays make with the same normal
are known respectively as the angle of reflection and refraction. The
reflected ray makes the same angle with the normal as the incident
ray, while the refracted ray, when passing from a rarer to a denser
medium, is bent toward the normal, and vice versa; the denser the
medium into which the ray passes the greater is the deviation. This
law allows us at once to understand the action of a lens, which may
be defined as a transparent medium that from the curvature of its
surface causes the rays of light traversing it to either converge or
diverge. The ordinary lenses have either spherical surfaces or a
combination of spherical and plane surfaces. This combination will
give rise to six classes (fig. 20): (a) Double convex; (b) plano
convex; (c) double concave; (d) plano concave; (e) converging, and
(f) diverging meniscus. Those lenses which are thicker at the center
than at the edges are converging or concentrating lenses, and those
which are thicker at the edges than the center are diverging.

FOCUS—OPTICAL CENTER.
 The focus of a lens is the point where the refracted rays or their
prolongation meet; if the rays themselves intersect after refraction
the focus is real, and if their prolongations meet the focus is virtual.
The line passing through the centers of curvature of the two
surfaces of a lens is called the principal axis and contains a point
known as the optical center, which has the property by virtue of
which, if a ray passes through it, the ray will not be deviated. The
optical center can always be found by drawing two radii parallel to
each other, one from each center of the curvature of the surface
until the radii intersect their respective surfaces, then draw a line
joining these two points. The intersection of this last line with the
principal axis will give the optical center.

IMAGE—CONJUGATE FOCI.
Let AB be the section of a double convex lens and C and D (fig.
21) be the centers of curvature of the two surfaces. Draw the lines
CD′ and DE from C and D parallel to each other, then join D′ and E
by a straight line. The point O will be the optical center of the lens.
Let us take a point R, on the principal axis as a source of light; the
ray RD passes through the optical center and is not deviated. The
ray RK on striking will be refracted in the direction KG toward the
perpendicular to the surface KD in accordance with the law of
refraction, as glass is denser than air. On emerging at G it is
refracted away from the perpendicular to the surface CG, since it
passes from a denser to a rarer medium, and will intersect the ray
RD at the point R′. In a like way the ray RK′ will be found to
intersect the ray RD at the same point, R′, which is the focus for all
rays coming from R. The point R′ is said to be the image of the
object R, and when the two points are considered together they are
called conjugate foci. If the incident beam is composed of parallel
homogeneous light, the rays will all be brought to a focus at a point
on the principal axis, called the principal focus of the lens, and the
distance of this point from the optical center is the principal focal
length, which is always a fixed quantity for any given lens.
 Fig. 21.

LAW OF FOCI.
There is a fixed relation between the principal focal length of a
double convex lens and the position of the image of the object which
may be expressed as follows: 1/i = 1/f - 1/o, in which i and o are the
distances of the image and object, respectively, from the optical
center and f the focal length, from which we see that for all positions
of the object from an infinite distance away from the lens to double
the principal focal distance, the image will be on the other side,
between a distance equal to the principal focal length and double
this length. These are the limits of the image and object in the
ordinary cases. If we place this expression in the following form: i =
of/
(o - f), and suppose the object to remain the same distance from
various lenses, it will be seen that the image will be closer to the
lens which has the shorter focal length. The principal focal distance,
or, briefly, the focal length of the lens, depends on the curvature of
the surfaces, and the greater the curvature the shorter the focal
length.

FORMATION OF IMAGE.
 Fig. 22.
Let us now see how an image is formed by a convex lens, and
suppose that CD is the section of a double convex lens (fig. 22), O
the optical center, and AB an object at a greater distance from the
optical center than double the focal length. Rays will pass out in all
directions from the object and some will fall on the lens. A ray from
A will pass through the optical center and will not be deviated;
others will be incident at various points, for example, E and G, and if
we apply the law of refraction we will find that AE and AG will
intersect each other and AO at the point A′, provided we do not
consider the figure of the lens, forming one point of the image A′ B′;
similarly for rays from other points of the object, as, for example, B,
we can construct the focus B′, and thus obtain the image A′ B′,
which is inverted and smaller than the object AB. The relative size of
the image and object will be directly as the conjugate foci, and these
can be found at once from the equation of the lens.

SPHERICAL ABERRATION.
If, however, we consider the form of the lens, we will find that all
the rays emerging from one point on the object are not brought to
the same focus, because the rays incident on the edges of the lens
are refracted to a greater extent than those falling on the center,
and will be brought to a focus at a shorter distance from the lens
than those passing through the central part. This confusion or
wandering of the foci from one point is called spherical aberration,
or aberration of form, and is due solely to the geometrical form of
the lens.

Fig. 23.

CHROMATIC ABERRATION.
In what has been said about the visual image we
have supposed that the light was monochromatic, or
homogeneous. Let us see what will happen if the light
is polychromatic, say, for example, sunlight, and let a
beam of sunlight be intercepted on a screen after
passing through a double convex lens. It will be
observed, as in figure 23, that the violet rays are
brought to a focus nearest the lens, and the red
farthest away, and circles of light will be seen on the
screen; this wandering of the colored rays from a
common focus is called chromatic aberration and
depends on the dispersive properties of the material of Fig. 24.
which the lens is made. Here is a defect that can not be
corrected by a stop, but as the refractive and dispersive
properties of a substance do not vary together, it is possible to
combine two substances, one with high refractive and low dispersive
properties and the other with the reverse properties. If proper
curves are given to them they will correct each other, thereby
producing coincidence of the visible and chromatic foci. Such a
combination gives an achromatic lens, which is usually composed of
a double convex of crown glass cemented to a diverging meniscus of
flint glass, as shown in section in figure 24. This combination is not
absolutely achromatic, but sufficiently so for all general purposes.
 TELESCOPES.
The telescope is an optical instrument based on an object glass or
reflector to form a real image of a real and distant object, and of an
ocular to magnify and view the image. Telescopes are classified as
refracting or reflecting according as the object glass is a lens or a
reflector. The object glass must be essentially convex if the telescope
is a refractor, and if a reflector, the object mirror must be concave;
the ocular may be either concave or convex.
There are four types of refractive telescopes used for military
purposes, viz:

1. The astronomical.
2. The terrestrial.
3. The galilean.
4. The prismatic.

Figure 26 is a section of an astronomical telescope. The object

glass (D) is a combination consisting of a double convex and a
double concave lens cemented together with Canada balsam. The
double concave lens is added to correct for chromatic aberration.
The ocular (E) is a convex-concave lens.
Rays of light from some distant object are converged by the
objective (D) and form an inverted image (ab) at the focal plane (F).
The eye lens (E) receives the divergent pencils from a and b and
bend them so that they enter the eye as if coming apparently from
the direction of a′ b′ where the apparent image is seen. From the
eyepiece (E) the rays emerge in a cone of pencils of light smaller
than the pupil of the eye, which enables a telescope of this type to
have a large field of view. The image, however, is inverted and the
astronomical telescope in its original form is therefore not suitable
for military purposes. In a modified form it is much used, as will be
shown in a later paragraph.
 Figure 26
Figure 27 is a section of a terrestrial telescope much used for
military purposes. Glasses of this type are quite generally known as
"spyglasses."
As in the case of the astronomical telescope, the first inverted
image ba is formed at the focal plane (F), and the first eyeglass
converges these pencils to L. Instead of placing the eye at L, as in
the astronomical telescope, the pencils are allowed to cross and fall
on a second eyeglass, by which the rays of each pencil are
converged to a point in the second erect image a′ b′, which image is
viewed by means of the third and last eyeglass.

Figure 27
Terrestrial telescopes have a comparatively small field of view.
The barrels of this telescope are necessarily long on account of the
additional lenses.

GALILEAN FIELD GLASSES AND TELESCOPES.

 Figure 28 is a section of a Galilean telescope which differs from
the astronomical telescope in having a double concave instead of a
double convex, eyepiece or ocular.
In this telescope the rays from an object are converged by the
object glass (O) and would normally focus at the focal plane (C) and
there form the inverted image ba were it not that the double
concave eyeglass or ocular (D) is so located in the barrel of the
telescope as to intercept the pencils before they are focused. This
double concave eyeglass diverges these pencils and forms a
magnified erect image a′ b′ apparently at E. Due to the diverging
action of this concave eye lens, the cone of pencils entering the eye
is larger than the pupil of the eye, and therefore but a small part of
the field gathered by the object glass is utilized by the eye, which
causes telescopes of this type to have a comparatively small field of
view.

Figure 28

PORRO PRISM FIELD GLASSES AND

TELESCOPES.
In 1850 a French engineer, Porro, discovered a combination of
prisms which, when inserted between the objective and the eyepiece
of an astronomical telescope, showed the image erect or in its
natural position, while the same telescope without the prisms
showed the image inverted. Practical use of this discovery was not
made for many years after. These prisms served a twofold purpose,
viz, showing the image of the object looked at in its natural position
instead of reversed, and second, the shortening of the telescope by
twice turning the ray of light upon itself. Each tube of the prism field
glass contains two of these double-reflecting prisms. The ray of light
passing through the object glass enters the first prism in such a
manner as to be twice totally reflected, each time at an angle of
90°, thus emerging parallel to the entering ray, but in the opposite
direction. It is thus caught by the second prism and is similarly
reflected and sent on its original direction without change except in
one very important point, viz, the image of the object observed,
which, without the intervention of the prism, would be upside down,
is now erect, and will be magnified by the simple astronomical
eyepiece just as the stars and planets are magnified in large
telescopes.
The field of view of the Porro prism glass is considerably larger
than that of the ordinary field glass. It decreases about 12½ per
cent with each magnifying power, a number 6-power glass giving a
linear view of 118 feet in a thousand, while in a number 10 glass the
field is but 70 linear feet. This is explained as follows:
The rays of light emerging from the ocular of the Galilean
telescope are divergent and cover an area much greater than the
size of the pupil of the eye. As all rays falling outside the pupil of the
eye are lost, but a small field of view can be seen, as in looking
through an ordinary cone from the larger end. The prism glasses are
constructed on the opposite principle. The rays of light gathered by
the objective emerge from the eyepiece in a converging pencil of
light small enough to enter the pupil of the eye, thus giving a larger
field of view; theoretically, nine times the area given by the old-style
instrument of the same power. With these advantages, however, the
Porro prism glass has not been found in all respects satisfactory for
field service. With a clear atmosphere and the object which is being
viewed well illuminated, it is distinctly superior to the Galilean field-
type glass in respect to light, power, and definition. The prisms
having once been deranged, however slightly, satisfactory use of the
glass can not be had until the prisms have been readjusted, and
until very recently it was impracticable to have this done elsewhere
than at the place of manufacture of the glass.

Fig. 29.—Porro prism.

FIELD GLASSES.
The field glass or binocular is a combination of two similar
telescopes and possesses mechanical adjustments capable of
focusing the two telescopes simultaneously or separately, depending
upon the type considered.
Field glasses are divided into two general classes, viz, the Galilean
glasses and the Porro prism glasses.

PROPERTIES OF TELESCOPES AND FIELD

GLASSES.
Telescopes and field glasses have four properties, viz, power,
light, field, and definition. These properties are expressed in terms
of the corresponding qualities of the unaided eye.
Eyes are of very different capabilities. Some people have "short"
sight while others have "far" sight. There are normal, excellent, and
weak eyes. In the following discussion the capabilities of the normal
eye are assumed.
For each individual there is a certain distance at which objects
may be most distinctly seen. This is called the "visual distance." With
shortsighted eyes this distance is from 3 to 6 inches; with normal
eyes, from 8 to 14 inches, and with farsighted eyes, from 16 to 28
inches.
The capabilities of the normal unassisted eye may therefore be
expressed as follows: Power, 1; light, 1; field, 45°; definition, 40′′ to
3′.
Power.—At the "visual distance," all objects seen by the unaided
normal eye appear in their natural size. At less than the "visual
distance" they appear indistinct, blurred, and imperfectly defined; at
greater than the "visual distance" objects are clear and well defined,
but diminish in size, the more so as they are farther removed.
The ability of a lens to magnify the apparent diameter of an
object is termed its power.
The power of a lens is defined as the ratio of the diameter of the
object as seen through the lens to the diameter as viewed by the
unaided eye.
The power is also defined as the ratio of the focal distance of the
object glass to that of the eyepiece.
The power of a field glass can be roughly determined by focusing
the instrument on a wall or a range rod, by looking at the object
through the instrument with one eye and at the same object directly
with the unaided eye. A comparison of the diameter of the two
images gives the ratio.
The power of a telescope or a field glass can more accurately be
measured by means of a dynameter, which is a microscope which
can be fitted over the eyepiece end of the instrument, and which
magnifies the image. The end of the dynameter next to the eyepiece
of the instrument is ruled with a series of lines one-hundredth of an
inch apart. On focusing the dynameter, the image of the emerging
pencil appears as a sharply defined ring of light with the magnified
scale of the dynameter across it.
The number of subdivisions covered by the diameter of the ring
of light is noted. The diameter of the object glass is similarly
measured by means of a pair of dividers and read to the hundredth
part of an inch.
The ratio of the diameter of the object glass to that of the image
as seen in the dynameter gives the power of the instrument. This
method is not applicable in the case of the Galilean telescope or the
field glass consisting of two Galilean telescopes, due to the fact that
the rays from the eyepiece of the Galilean telescope are divergent.
Field glasses in which the image appears magnified from one to
six diameters are known as "low-power" glasses. Field glasses which
produce an image magnified over six diameters are termed "high
power."
For the mounted man a glass of but 4, or at most 6, powers, can
be used with advantage; on foot, with free hand, instruments of not
to exceed 10 powers can be used. If more than 10 powers are
desired, a holder becomes necessary, and if the holder is intended to
be portable a greater power than 50 is not practicable, as the
movement of the air or the slightest touch of the hand sets up
vibrations that render clear vision impossible.
Field glasses with low magnifying power, which are usually
preferred by ordinary observers, have their chief value in the
comparatively extensive field of view; they should be used to
observe extensive movements, where large tracts of country must
be taken in one field of view or in sweeping the landscape to find
the tents of the enemy, their wagons, etc., or other objects, to be
afterwards more closely examined with the telescope.
They may be used on shipboard or in boats, where the rolling
motion interferes with the use of the telescope; also on horseback or
in hasty examination made on foot or in trees, and generally for all
observations not critical or those to be made under circumstances
where the telescope can not be conveniently handled. The field glass
ought to be held by both hands when in use, and to steady it the
arms should be kept close to the body.
 For reading signals at short ranges, say, up to 5 miles, these
glasses are better than the telescope. Flag signals have frequently
been read with glasses of this description at a distance of 10 miles.
Light.—The illumination of an object when observed with the
unaided eye is impressed upon the retina with a brightness in strict
proportion to that of the object itself. If an object be viewed under
equal illuminating conditions alternately with the naked eye and with
a glass, the brightness of the image seen with the naked eye may be
represented by 1, while that of the image in the glass will generally
differ, being greater or less.
The light of the telescope or field glass is expressed by the
number which shows how many times brighter the object appears
through the instrument than to the naked eye. Light is a function of
the dimensions of the object glass and of the power of the
instrument, and is sometimes determined by dividing the square of
the objective aperture (expressed in millimeters) by the square of
the power.
The light of a telescope or field glass can also be determined by
means of the absorption apparatus shown in figure 30 (a) (b) (c).
This absorption apparatus operates on the principle of viewing an
object through a perfectly black liquid, which absorbs all colors
equally, and of increasing the thickness of the liquid layer until the
object becomes invisible. The thickness of the layer of liquid will
then be a measure of the relative brightness or intensity of the
illumination.
 The apparatus consists of two wedge-shaped vessels, made of
brass, with glass windows in the sides. One of these vessels is
shown in perspective in figure 30a. The sides A and the one opposite
are of glass. B is tubulure for filling the apparatus, and is stopped
with a cap. The operation of the apparatus is shown
diagrammatically in figures 30b and 30c. The edges of the two
wedges which come together are divided into scales of equal parts
of convenient magnitude. Each scale begins with zero; not at the
extreme point of the wedge outside, but at a point, which, allowing
for the thickness of the glass sides, is opposite the point of the
wedge of liquid inside. It will be observed in figures 30b and 30c
that the sum of any two adjacent numbers, on the respective scales,
over the whole overlapping portion of the wedges, is the same. Thus
in figure 30b it is 11, and in figure 30c it is 7. These figures measure
the relative thickness of the liquid layers in the two respective
settings of the apparatus. Suppose the image is just obliterated,
when looking with the unaided eye, at the setting shown in figure
30b, and when using the glass at the setting shown in figure 30c.
This would mean that the illuminating power of the glass is seven-
elevenths. In using the apparatus, a focusing cloth, used by all
photographers, is useful in excluding stray light.
Field.—Maintaining the head and eyes as motionless as possible,
the field of vision of the unaided eye or the range within which
objects can be perceived by the unaided eye varies according to
direction.
De Schweinitz gives the following limits: Outward, 90°; outward
and upward, 70°; upward, 50°; upward and inward, 55°; inward,
60°; inward and downward, 55°; downward, 72°; downward and
outward, 85°.
It may be safely said that the field or "visual angle" of the
unaided eye for distinct vision is at least 45° in all directions.
The "visual angle" or "field" of a field glass is always smaller, no
field glass having yet been designed which could equal the field of
the unaided eye.
The field of a telescope or field glass can best be determined by
the use of a transit or other instrument used in measuring horizontal
angles. The glass is placed upon the telescope of the transit in such
a way that the axes of collimation of the transit and the telescope or
field glass are parallel. The extreme limits of the field of view are
marked and the horizontal angle between the markers noted on the
limb of the transit.
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