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These records consist of bound ledgers and journals and unbound statements. Some of the entries in the general ledgers and journals pertain to accounts with other Edison companies, including the Edison Manufacturing Co., Edison Phonograph Works, Edison Portland Cement Co., Mining Exploration Co. of New Jersey, National Phonograph Co., and New Jersey and Pennsylvania Concentrating Works. There are also entries relating to accounts with Edison and with ESBCo investors, including James Gaunt, Thomas T. Gaunt, James Gayley, and Robert H. Thompson.

All of the general ledgers (1901-1917), along with five journals covering the same period, have been selected. Among the unbound statements, only the annual statements (1911-1916) have been selected. The items not selected include the following: two ESBCo journals from 1920-1921; a journal of the Edison Storage Battery Garage, Inc. (1919-1926); a cash book pertaining to the Darby Mine (1905-1907); and numerous monthly statements. Also not selected are adding machine tapes, memoranda with draft entries, and other loose items that were inserted into the ledgers and journals.

The selected records are arranged in the following order: (1) annual statements; (2) general ledgers; and (3) journals.

Records not selected

Journal #6 (1920-1921) and Journal #7 (1921)

These journals cover the periods February 1920-February 1921 and March-May 1921. Chronological entries provide information about transactions posted to accounts recorded in general ledgers that have not been found.

Edison Storage Battery Garage, Inc. Journal (1919- 1926 )

This journal covers the period January 1919-March 1926. Chronological entries provide information about transactions posted to accounts in a ledger or series of ledgers that have not been found. A description of the corporation appearing on the first two pages indicates that it was capitalized at $100,000 and organized, in part, "to deal in, sell, operate and let for hire automobiles, motor cycles and motor vehicles of every kind, nature and description including electric vehicles and trucks. . . ."

Darby Mine Cash Book (1905-1907)

This book, which covers the period September 1905-November 1907, contains a record of cash expenditures and receipts related to Horace M. Wilson, mining scout and manager of the Darby Mine.