MANY FACTORS gradually forced a recognition of motor-vehicles as necessary adjuncts to business, and now the motor-vehicle is being called upon more than ever before to serve also as a labor-saving device. The author believes that present-day business will demand further development of this nature.The groups interested in establishing and developing the motor-vehicle in business are the manufacturers thereof, the commercial organizations operating vehicles for their individual needs, the commercial operators supplying service for a variety of customers, and the railroads. The author pays tribute to the manufacturers for the present dependability of motor-vehicles and comments upon the extension of motor-vehicle service in the respective fields of the three other groups.Present competition in all forms of business makes the problem of cost accounting equally serious for all users of commercial vehicles, in the author's opinion. He cites instances to show how little consideration this subject is given. Considering the entire field of the application of commercial vehicles, there is to him no problem more important to all users of these vehicles than that of an adequate cost-system which should present a true picture of the total cost of owning and operating motor-vehicles, be sufficiently uniform to serve all users, make possible a true comparison of at least some phases of operation, and allow the proper application of costs to individual jobs for the commercial operator. Only through the proper and practical use of cost data can both the buyer and the seller be brought to the mutual understanding which is necessary to establish the economic value of motor-vehicle application and, in turn, guarantee the stability of the operation. In conclusion, the factors contributing to inefficiency are enumerated.One point brought out in the discussion of the paper relates to the danger of making too many changes. It is stated that if the manufacturer changes the truck model every year to conform with the annual style, he will not have a standardization program and his operating costs will increase. The problem of heavy traffic on roads is mentioned and the opinions are expressed that the development of roads must be carried forward on an economic basis and that no type of road should be saddled on the public for the benefit of any one class of users of that road. Further applications in line with saving human labor are cited, as well as examples of the use of multiple-wheel trucks and trailers.