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The Benjamin and William Oliver Vaughan papers consist of miscellaneous documents relating to the business affairs of Benjamin Vaughan and a business account book from his son, William O. Vaughan. Benjamin and William were both merchants in Hallowell, Maine.

The collection is comprised of 143 letters and financial documents kept by Benjamin Vaughan and one account book kept by William Oliver Vaughan. The correspondence (19 items) dates from 1774 to 1830 and are related to business matters; many of the letters are fragments. The documents date from 1786 to 1803 and are largely miscellaneous receipts, accounts, and other financial records. The collection contains correspondence and documents respecting business deals, the purchase of goods, and debts; accounts; land agreements; a list of publications; a geometrical drawing; and recipes for industrial goods.

William Oliver Vaughan's account book for 1816 is a record of personal and business expenses. William wrote daily entries, many of which include his expenses. Most notes record only amounts paid or received, with the name of the other party. Some entries some provide information about products such as "Buffaloe skins," clothing, hay, beef, oil, flour, lumber, and various services. Vaughan also kept trip notes, such as for his frequent week-long visits to Boston; he included rates for the stage, food, lodging, and personal items. A few pages in November and October contain written receipts or IOU's signed by various persons to Vaughan.

The account book itself is partially a farmer's almanac for New England with 6 printed pages at the front with information about eclipses, military fines, college vacations, a simple interest table, medical lectures, and lists of local yearly and quarterly meetings of The Society of Friends. An illustrated printed page introduces each month, and displays a list of holidays, a quote about the month, and detailed astronomical calculations.

This collection holds the family and business papers of George Croghan, a hero in the War of 1812 and the inspector general of New Orleans from 1825-1845.

The Correspondence series holds the family and business papers of George Croghan. The earliest item is a brief letter from Christopher Clark to Francis Meriwether, May 26, 1794, regarding land. The items from 1814 to 1840 are primarily official missives to Croghan, when he served in military and governmental capacities as a major, postmaster, and inspector general. These concern enlistments, operational expenses, and debts. Beginning in 1837, many of the letters are addressed to George's brother, Dr. John Croghan, including 27 letters written by George. Another personal item is a brief letter from Croghan to his mother, dated 1837.

The Documents and Financial records series consists primarily of Croghan family land purchases and transactions in Ohio, Indiana, Illinois, and Kentucky. An item from May 28, 1817, contains a small map of a plot of Kentucky land being sold. Other documents include receipts for baggage transportation; an account for the income and expenses of the New Orleans Post office, dated 1825; and a number of debtors’ notes and bank receipts that document his money problems from 1825 until his death.

The Printed Material series contains three items: a memorial pamphlet printed by Croghan Bank, Fremont, Ohio, honoring Colonel Croghan for his heroism at Fort Stevens, with a portrait of Croghan as a young man; an informational circular, addressed to Dr. John Croghan (1846), from Lyman C. Draper, advertising his book, Lives of the Pioneers, a biography of prominent pioneers of Ohio, Kentucky, Tennessee, and the western borders of Pennsylvania, Virginia, the Carolinas, and Georgia; and a brief from the Edmonson Circuit Court on George Croghan's petition for the removal of Nicholson and others as trustees of the Mammoth Cave estate, 1902.

The Dalton family papers document three generations of the Dalton family of Boston, Massachusetts: Captain James Dalton, Peter Roe Dalton, and Peter Roe Dalton, Jr. This wealthy family was involved in transatlantic shipping and local Boston politics.

The Dalton family papers (168 items) contain 29 letters, 35 financial records, 30 receipts, 1 account book, 66 legal documents, 2 genealogical booklets, 2 genealogical essays, and an image of the Dalton house. These document three generations of the Dalton family of Boston, Massachusetts: Captain James Dalton, Peter Roe Dalton, and Peter Roe Dalton, Jr. See the Detailed Box and Folder Listing section for a list and description of each item in the collection.

The Documents, Letters and Receipts series contains commercial papers and letters, including business letters, contracts, insurance agreements, estate documents, deeds and leases, bills of lading, wage-payment receipts, customs house receipts, and army provision orders and receipts.

• Records of transporting building material (boards, shingles, staves), and food (beef, herring, mackerel, molasses, sugar) between Boston and the West Indies.
• Shipping records for the following ships: Abigail, Mauritius, Nancy, Packett, Polly, Resolution, Sarah, Swallow, Two Friends, and Willmill.
• Documents detailing James Dalton's losses from the Great Boston Fire (March 20, 1760 and April 16, 1761)
• A letter from Peter Roe Dalton to James Dalton (his father) discussing trading efforts in Charleston, South Carolina, and noting sickness in the area (November 27, 1766)
• Documents concerning the Revolutionary War relating to supplying Boston troops (1777-1781)
• Two letters about the Mexican War written on board the US Ship Lexington (March 15, 1847 and June 4, 1848)
• A letter from N.J. Dalton, in which he described travels in California and an Indian hunt that killed 125 Indians for murdering a rancher and stealing 7 head of cattle.
• Voucher for the Honorable William Stoughton Esquire, Chief Justice of the Massachusetts Supreme Judicial Court (April 26, 1693)

The Account Book series consists of a 44-page volume of accounts for the estates of Peter Roe Dalton (1743-1811) and his son Peter Roe Dalton, Jr. (1791-1861).

The Genealogy and Miscellaneous series (6 items) is comprised of two booklets with birth and death information on the Dalton Family and Simeon Skillin's ancestors; two essays on the lives of James Dalton and Peter Roe Dalton; a list of Dalton-owned church pews in King's Chapel in Boston (1754-1876); and an image of the Dalton house in Boston, on the corner of Water Street and Congress Street, which was occupied by James and Peter Roe Dalton.

The Daniel Morgan collection is made up of financial records, legal documents, correspondence, and other items related to General Daniel Morgan and to Willoughby Morgan, his son.

The Daniel Morgan collection is made up of 63 financial records, legal documents, correspondence, and other items related to General Daniel Morgan and to Willoughby Morgan, his son. The majority of the collection consists of accounts, bonds, promissory notes, and other documents pertaining to Daniel Morgan's financial affairs. Accounts and invoices record Morgan's purchases of clothing, wagon-related equipment and services, and other items. Some of the later items do not concern Morgan directly but have his legal endorsement. Also included are two outgoing letters by Morgan, a 9-page legal document about a lawsuit against Morgan, and a deposition that Morgan gave in a different dispute. Other items are a bond regarding Morgan's marriage to Abigail Curry (March 30, 1773) and Morgan's political address to the citizens of Allegheny County about politics and the militia (January 17, 1795). Three of the documents pertain to enslaved and free African Americans (November 6, 1773; June 13, 1789; and March 28, 1799). Later items mostly pertain to the estate of Willoughby Morgan, Daniel Morgan's son. James Graham wrote two letters to unknown recipients in 1847 and 1856 about his efforts to write Daniel Morgan's biography, which he subsequently published.

Printed items include a map of the surrender of Yorktown (undated), a newspaper article from a Winchester, Virginia, paper about the possible disinterment of Daniel Morgan's remains (August 18, 1951), and printed portraits of Daniel Morgan with manuscript and facsimile autographs.

The Gardner family papers document the management of Joseph Gardner's Jamaica plantation after his death in 1780. The letters primarily concern Joseph's brother Theophilus Gardner, a Philadelphia merchant, who inherited the estate and attempted to manage and sell the property over the course of the following decade.

The Gardner family papers consists of 7 letters, 2 drafts of letters, and 1 financial document. The financial document is a note for £1103 with interest, addressed to John Gardner. The next six items are letters sent to Joseph's eldest brother Theophilus Gardner, who was the "heir at law" to the estate.

Items include the following letters: James White of Savanalamar, Jamaica, who informed Theophilus of his brother's death (1780); Andrew A. Robinson of Kingston, Jamaica, who warned that the estate was being mismanaged (1784); John Wedderburn, temporary manager of the estates, who described the production of and debts accrued by the estate and looked into having the property sold (1785 and 1786); and John Cunningham of Montego Bay, Jamaica, who took over the estate management (1789). The final three items are letters from Theophilus Gardner while he is in Jamaica with his daughter Betsy, including a letter and draft to his wife Peggy in New York, in which he described in detail his efforts to settle the estate (1789). The final item is a draft of a letter, written by Theophilus Gardner, that further details dealings with the estate (1789). These documents provide insight into plantation management and the difficulties of estate transfers in 18th-century Jamaica.

This collection is made up of correspondence and other materials related to James H. Miller and his wife, Mary E. Waggener, who lived in Missouri and Kansas in the mid- to late 19th century. The Millers received letters from Elizabeth Miller, James's mother, who discussed her life in LaRue County, Kentucky, before, during, and after the Civil War. James H. Miller wrote to his wife and children about his experiences with the 3rd Missouri Cavalry Regiment during the Civil War.

This collection is made up of correspondence and other materials related to James H. Miller and his wife, Mary E. Waggener, who lived in Missouri and Kansas in the mid- to late 19th century.

The Correspondence series (104 items) consists of incoming letters to James H. and Mary E. Miller from family members in various states, as well as letters from James H. to Mary E. Miller. Approximately 40 letters date from the Civil War years.

Elizabeth Miller, the Millers' most frequent correspondent, wrote to her son and daughter-in-law from Hodgenville, Kentucky, and other LaRue County locales throughout the mid- to late 19th century. Most of Miller's letters refer to her health and to news of family members and friends. She sometimes discussed the hardships she faced during and immediately after the Civil War. She mentioned the draft of September 1864, the Union Army's efforts to enlist African Americans, and tensions between Union and Confederate supporters during and after the war; in her letter of March 31, 1867, she commented on the perception that Reconstruction legislation favored African Americans over whites and noted that whites would object to African Americans testifying against them in court or serving on juries.

James H. Miller wrote letters home to his wife and children while serving with the 3rd Missouri Cavalry Regiment in Missouri and Arkansas between 1863 and 1865. Though he missed his family, he felt a sense of duty toward the Union and hoped that his relatives and friends in Kentucky also supported the federal cause; many of his letters are written on stationery with patriotic poems and illustrations. Miller discussed movements between camps and sometimes mentioned encounters with Confederate troops. His letters frequently contain reports on fellow soldiers, including members of the Waggener family, and his responses to news from home (such as his wife's dental problems). Mary E. Miller also received a letter from her brother William during his recuperation from an unknown injury or illness at Washington Hospital in Memphis, Tennessee (July 14, 1864).

The Millers' other correspondents included James's brother Fielding, who lived in Farmerville, Louisiana, in the mid- late 1840s, and one of the executors of Fielding's estate. John G. W. Duffey and his son James, an uncle and cousin, wrote from Hernando, Mississippi, commenting on farming and the progress of their crops. Their letters also contain remarks on the 1852 presidential election and, in one instance, Southern attitudes toward African Americans and the poor (July 8, 1854). Additional postwar items include letters that the Millers received from their children and other relatives in Nebraska, Kentucky, and other locations as late as 1911. The final item is a letter from Bertha Waggener to a cousin regarding the death of her mother (March 29, 1933). The series also contains a religious essay, "The Chariot," that James H. Miller wrote in the mid-1840s.

The Documents and Financial Records series (22 items) includes an employment record of James H. Miller, listing missed days of work in the early 1840s. Many of the remaining items are tax receipts from the Millers' time in Lewis County, Missouri, and Phillips County, Kansas. Other items include a promissory note addressed to Elizabeth Miller (August 28, 1848), copied legal documents, an undated property inventory (partially completed), and a document certifying James H. Miller's election as constable of Highland, Missouri (August 12, 1854).

The Notebook, which belonged to James H. Miller, contains accounts and notes related to Miller's Civil War service, partly related to clothing and supplies. A document about Miller's temporary appointment as head of his class is laid into the volume (May 3, 1844).

The Poetry series (6 items) includes 4 poems that James H. Miller sent to his wife while serving with the 3rd Missouri Cavalry Regiment during the Civil War. His poems concern aspects of soldier's lives, such as their remembrance of loved ones and their duty to the cause. One sheet contains an undated poem about death by David Miller. The final item is an unsigned 1847 poem concerning conflicts between British soldiers in Canada and Yankee troops.

The Recipes series (3 items) contains instructions for making a cure for dropsy, lemon jelly, and soap and blue ink. The final two recipes, written on a single sheet, are attributed to George Wilson (July 26, 1870).

The Genealogy series (7 items) is made up of notes related to the Miller and Bell families, including lists of birthdates, death dates, and marriages. Gilead Ann Miller, the daughter of James H. and Mary E. Miller, married into the Bell family.

The Printed Items series (2 items) consists of a fragment from a reward notice concerning the abduction of a young boy named Charlie Brewster Ross (undated) and a copy of the Christian Banner (2.6, September 1863).

The Lamb-Sykes family papers contain correspondence, financial and legal documents, daguerreotypes, and other materials related to the Philadelphia families' daily lives and business endeavors. The collection reflects their legal and mercantile affairs, investments, real estate, and involvement with the Mechanics Bank of Philadelphia.

The Lamb-Sykes family papers date from 1683 to 1947, with the bulk of the materials concentrated between 1819 and 1911. They form a record of the lives of the Lamb and Sykes families of Philadelphia, especially their financial, legal, and business activities. The collection includes approximately 300 letters; 9 linear feet of accounts, receipts, tax records, promissory notes, and legal documents; 60 account and expense books; 6 daguerreotypes; and 0.5 linear feet of school papers, family history, printed and ephemeral items, and other materials.

The Correspondence series is made up of approximately 300 letters to and from members of the Lamb, Sykes, and Norris families, between 1819 and 1907. Few writers sent more than a small number of letters to their family and friends. The correspondence reflects a variety of different activities and experiences, and many different geographical locations. Selected examples include:

• Six letters between the Carswells and the Jacksons. Andrew Jackson and his wife Rachel sent four letters to Margaret and Margaretta Carswell between 1819 and 1822; Margaretta and Andrew Jackson each wrote 1 letter in 1843. These letters refer to historical events, such as the Treaty of Doak's Stand (Rachel Jackson's letter of October 20, 1820). In 1843, Margaretta wrote to Andrew Jackson about her intention to create a school for girls. The former U.S. President commended her for her proposal, and promised to spread the word amongst his female relations.
• Five letters by Margaret Carswell, cousins, and siblings to Margaretta Lamb, from West Ely, Missouri, in the winter of 1837-1838
• Approximately 10 letters between Margaretta and her husband, written when Lemuel traveled to London in the late 1830s. In these letters they discussed business and domestic life in Philadelphia.
• Four letters written by Margaretta's daughter Margaret, during her travels to France and Germany in 1846
• Six letters to Margaretta Lamb from her (former) pupils in 1851
• Five letters by Margaretta's son Samuel, written from Panama, then San Francisco, in 1854. By the following year, he moved to St. Paul, Minnesota, where he wrote approximately 15 letters. In his letters from San Francisco, he described the quality of life in the West difficulties finding work, and the influx of people to the area.
• Approximately 21 letters by Lemuel Lamb, Jr., in the mid-late 1850s from Detroit, Michigan; Superior, Wisconsin; St. Louis, Missouri; Chattanooga, Tennessee; New Orleans; Dubuque, Iowa; Pittsburgh; Marshall, Texas; and others. In letters to his mother and father, he remarked on his journey west, a cholera outbreak, his own good health, and his business affairs.
• Twenty letters to Isaac Norris, Jr., from Jennie Carlile Boyd in Newport, Rhode Island, between April and July 1890. She wrote 15 of them on mourning stationery.
• Approximately 27 letters from Harriet Lamb, Charles [Grugan?], and [Anne Grugan?] about their stay in Paris in 1851 and detailing the final illness and death of Margaret Lamb.

The Documents and Financial Records series consists of approximately 9 linear feet of financial, legal, and land documents of the Lamb and Sykes family. The series includes documents related to court cases; estate administration records for Margaretta Lamb, Franklin Wharton, Sarah Moore, and others; documents related to land holdings in Philadelphia, New Jersey, Delaware, and Rhode Island; and papers related to trade, investment, and banking.

The Photographs series includes 6 cased daguerreotypes. One postmortem portrait of Harriet Lamb in her coffin is accompanied by Philadelphia photographer Marcus Root's receipt of sale and the undertaker's bill for funeral expenses (1853). The other daguerreotypes are undated portraits of unidentified individuals and groups.

The Poetry, Recipes, Lists, and Fragments series contains 9 poems and writing fragments, 1 medicinal recipe, 1 recipe for cream pie, 1 book of lists, and 1 blank book. One poem, dated 1850 and titled "Fools and Their Money Parted," laments a decision to provide money to family members for the purposes of investment. The medicinal recipe is a "Cure for Cancer, Erysypelas, Humours, Diseases of the Liver, & Coughs" (undated). The book of lists is a volume of approximately 80 pages, which contains lists of books, Christmas gifts, prints, the contents of trunks, and other household objects (ca. 1880s).

The Printed Materials series consists of 2 circulars, 2 books, 16 stock reports, 23 issues of the serial Infant's Magazine, 2 pamphlets, approximately 60 newspaper clippings, and 2 engravings. See the box and folder listing below for more information about these items.

The Genealogy series consists of approximately 45 genealogical manuscripts pertaining to the Lamb, Norris, Pepper, Sykes, and Wharton families. One document regards Lemuel Lamb's immediate family, with birth and death dates for most of his siblings, and for some of his brothers-in-law. The Norris family genealogical materials include a 395-page family album with original and copied 18th- and 19th-century correspondence, photos and illustrations, newspaper clippings, and other items. A booklet printed by the "Provincial Councilors of Pennsylvania" includes a history of the Norris family. A similar booklet, prepared for an October 19, 1947, family reunion, describes the genealogy of the "Pepper Clan." The Sykes family materials are made up of copies of letters and writings documenting the early history of the family and their emigration to America. The Wharton family items include copied letters and writings, and an incomplete draft of the memoirs of Robert Wharton.

The Realia series includes 2 circular medals from the Bulldog Club of America, 1924 and 1925, and a metal nameplate from the urn of "Isacco Norris," Dr. Isaac Norris, who died in Italy.

The New Gloucester (Me.) collection contains documents, financial records, and other items related to four local groups active in the early 19th century: the First Christian Universalist Society, the Congregational Fund, the Hill School District (later the Southwest School District), and the Antipedo Baptist Society. Other material concerns a Universalist convention in Turner, Maine, and newspaper advertisements and subscriptions.

This collection contains 61 documents, financial records, and other items related to four groups active in New Gloucester, Maine, in the early 19th century: the First Christian Universalist Society, the Congregational Fund, the Hill School District, and the Antipedo Baptist Society. Other material concerns a Universalist convention in Turner, Maine, and newspaper advertisements and subscriptions.

The Universalist Society Documents series (3 items) is comprised of a membership list for the First Christian Universalist Society in New Gloucester (June 18, 1805) and a receipt for the society's reimbursement of a purchase of a record book (July 11, 1805), both signed by Reuben Barns (or Barrs), as well as a signed statement by Jonathan Bennett, Jr., regarding Jacob Bailey's sworn oath to become the society's assessor (undated).

The three Imprints are a 2-page circular; a 1-page document relating to a convention of Universalist societies assembled in Turner, Maine (September 4, 1805); and Directions for Taking and Using the True and Genuine British Oil... (8 pages, undated).

Receipts and Promissory Notes (13 items) pertain to advertising costs in the Portland Gazette (April 7, 1804), a subscription to the Eastern Argus (August 1, 1810), and the finances of "the Congregational Fund in New Gloucester" (11 items, September 18, 1807). Promissory notes from the Congregational Fund are addressed to the fund's treasurer, Enoch Fogg; each contains notes about interest and repayment on the reverse side, dated as late as 1823.

The School District Papers are comprised of 22 notices and meeting minutes and 1 financial document. The records relate to the affairs of the Hill School District (later the Southwest School District) in New Gloucester, Maine, from June 5, 1806-October 31, 1823. Eligible male voters were notified of meetings held to settle administrative affairs, and notices and meeting minutes refer to votes on subjects such as the construction of a new schoolhouse, building repairs, provision of wood for the school's stove, authorization and dates of terms, finances and taxes, and hiring teachers. On different occasions, the district intended to hire both male and female teachers. The final item is a list of names and amounts of money (November 6, 1823).

Documents related to the Antipedo Baptist Society (19 items) include notices of meetings, requests for membership, and meeting minutes, most of which relate to the election of officers. The group operated in New Gloucester, Gray, and Poland, Maine; its members included Elder Ephraim Stinchfield.

The Pollard family papers contain correspondence, indentures, and financial records related to Asa D. Pollard and his children, including Joseph G. Pollard, Cyrus W. Pollard, Emily F. Pollard, and George F. Pollard. Members of the Pollard family corresponded about their lives in New Hampshire and Massachusetts from the 1840s-1860s.

The Pollard family papers (334 items) contain correspondence, indentures, and financial records related to the Pollard family of New Hampshire and Massachusetts.

The Correspondence and Documents series (228 items) includes personal letters between siblings Joseph G. Pollard, Cyrus W. Pollard, Emily F. Pollard, and George F. Pollard. From 1849-1865, the Pollard siblings wrote to each other about their daily lives, social activities, health, local travel, and family news from cities and towns in Massachusetts, New Hampshire, and New York. Some of George F. Pollard's letters concern his education in New Hampton, New Hampshire. Joseph Pollard wrote about his work teaching in a country schoolhouse; in one letter, he mentioned his plans to attend a lecture by Ralph Waldo Emerson, though he suspected it would be "beyond ordinary comprehension" (December 8, 1857). During the Civil War, the Pollards sometimes mentioned topics such as the draft, particularly as it related to Cyrus Pollard and his relocation from Woburn, Massachusetts, to Albany, New York; they also discussed George Pollard's attempt to obtain a commission in the Union Army. The Pollard siblings received letters from other acquaintances, occasionally pertaining to business matters.

The series also includes indentures regarding Asa D. Pollard and land in New Hampshire and Massachusetts; one document pertains to his purchase of a pew in the First Congregational Church in Woburn, Massachusetts (November 1, 1860). Undated items include a manuscript "Report of the School Committee of Woburn," a printed circular letter to children attending Sabbath schools, and a report about Emily Pollard's academic progress at the Charlestown Female Seminary.

The Financial Records series (106 items) is comprised of receipts, invoices, accounts, and promissory notes. Most of the items pertain to the financial affairs of Asa D. Pollard, including receipts for Pollard's tax payments in Derry, New Hampshire. Many of the remaining items, including most of the items dated after the mid-1850s, relate to Joseph G. Pollard's financial affairs in Boston.

This collection is made up of correspondence, financial records, and documents related to members of the Quail family of Washington County, Pennsylvania.

This collection is made up of correspondence, financial records, and documents related to various members of the Quail family of Washington County, Pennsylvania.

The Correspondence series (135 items) consists of personal letters written and received by members of the Quail family, particularly David Quail, Robert Quail, and two men named William Quail. Several of the earliest items, written in the late-18th and early 19th centuries, are addressed to John Hoge of Philadelphia, Pennsylvania. The Quail family correspondence regards family news and health, travel, finances, business affairs, and other subjects.

Robert and John H. Quail often wrote to Willliam Quail about life in Hillsborough and Pittsburgh, Pennsylvania. One of William's letters concerns his meeting with United States Secretary of War William Learned Marcy about his offer to serve in Mexico (April 19, 1848). Mary Quail wrote to family members about her life in "Missouri City" in the late 1850s and early 1860s, occasionally mentioning the war. The bulk of the correspondence ends in 1891; later items include 5 letters from "Blaine" to "Anna" about Blaine's life in Philadelphia in 1890 and 1891, and a letter from a man to his uncle about life in Rangoon (March 18, 1899). Death notices for Catherine G. Quail (June 23, 1833), James Quail (August 7, 1834), and William Quail (June 5, 1837) are located at the end of the series.

The Writings series is comprised of 3 items: a poem by Robert Quail, a poem entitled "Ode to a Woman," and a partial essay about the ecliptic and astronomy.

Most items in the Receipts and Accounts series (156 items) pertain to the personal finances of Robert Quail. They regard his accounts with individuals and firms in Pittsburgh, Pennsylvania. Items concerning William Quail and David Quail are also present. Three receipts for tuition payments for the education of Ann Moreland (paid by David Quail, 1826-1828), and 2 promissory notes (1722, 1819) are located at the end of the series. The series includes a daybook containing an unknown author's finances from January 29, 1849, to June 1856. The author lived in Washington, Pennsylvania, during this period.

The Documents series (62 items) contains legal records and agreements pertaining to land ownership, rent, and similar subjects. Also included are a will, a printed copy of the Pension Act of 1832, and Anna Grizella Quail's application to become a member of the Daughters of the American Revolution. A group of 34 court summonses and subpoenas signed by David Quail, 1822-1846, is located at the end of the series. A second subseries of 10 items, including letters patent, legal documents, and diagrams, concerns John Ferrel's patent for vehicle brakes, 1900-1906.

The 4 Miscellaneous items are fragments with brief calculations.