Book to bill
Tractor hours are written on a notebook at the shed, and disputes over late returns are settled by who remembers the time.
Each rental is a line with pick-up hours, return hours and the operator, signed by both sides at the shed.
Book
The farm group books the tractor for a date and a field.
Pick up
The meter reading and the operator are logged.
Return
The return reading is taken at the shed.
Bill the hours
The owner bills the hours from the signed line.