Here the manager’s superintending staff need to call on the wealth of their experience of operating ships of the type in question. Stores firstly include victualling or provisioning the ship. Nowadays this is quite frequently done on a contract catering basis as so much per man/day, which greatly simplifies the work of the manager’s office. The suppliers of ships’ provisions – ship chandlers – work in a very competitive market and in some parts of the world this has been known to get out of hand. Managers must, therefore, ensure that whichever system of provisioning is adopted, it is properly supervised. Ship managers should, be alert for the unscrupulous few in the ship chandlery trade who may succeed in putting irresistible temptation in the way of ship’s officers or catering staff. Poor quality food, invoiced at full quality price, with the cash saved being shared, is a recipe for a discontented ship which will inevitably become inefficient – even dangerous. The second major area of storing is commonly referred to as “rope, soap and dope”. There is sometimes difficulty in distinguishing between stores and spare parts and the dividing line is frequently somewhat vague. However, if the concept of “consumables” is used then the distinction is drawn more easily. Under stores one would normally include wires and ropes for mooring or cargo handling gear, lashing material, packing material and gases or chemicals used for refrigerating plant, boiler or tank cleaning treatments, etc. Paints are generally regarded as stores unless specifically ordered for drydock purposes. Cabin stores, ships’ stationery, laundry and fresh water supplies also fall into this category. A third major expenditure under stores would be lubricants and greases. The consumption of engine lubricating oil is a fairly simple matter of calculation depending on the size and type of engine and the number of running days per annum. For this purpose knowledge of the anticipated trading pattern for the vessel is invaluable. The accounting for stores can be on either a “cash” or “consumption” basis and the owners’ wishes in this matter should be ascertained.