This sub-series contains L.M. Bowers' expense receipts and used check books.

Bowers originally kept his receipts in filing system arranged by year. Later years were further organized into individual businesses or real estate properties. When the business related to a receipt was idenified, these receipts have been moved to files related to these businesses, elsewhere in this series. Receipts identified with particular properties, especially those in the Binghamton area, were moved into the real estate files. Because of this, what remains in this series is receipts that had no identified purpose, so there is a mix of personal, business, and real estate receipts.

Personal expenses covered in these receipts include clothing, food, home repair services and home decorations, charitable contributions to educational and missionary organizations, cars, medical care, funeral services, and animal care (especially for horses). It is not always clear what is a business expense, but generally business expenses include manufacturing materials, lumber, repairs to leased buildings, and office supplies. The receipts give an overview of upper middle class life in Binghamton, including luxury consumption and philanthropy. They also give insight into networks of both local and national businesses at the turn of the century. The receipts cover a period of rapidly changing technology, and show the Bowers family's adoption of cars and telephones into their home.

It is clear that not all expenses are represented here, since there are no records of the payment of servants and most food purchases are not represented.