Company Clothing Book – The Clothing Book had one page for each man in a company. On the page was kept a record of the clothing issued to each soldier. The page contained the value of each item issued. The actual items issued were kept on Quartermaster form 52. The Clothing Book kept the cash value of the items so that if a soldier drew more than his allowance, it would be deducted from his pay. If he drew less, he was entitled to the cash value of the items not drawn. These books are made to the standards as stated in paragraph 127 of Revised U. S. Army Regulations, which states:127.