In indexing the filing segment L & S Engineering Co., which unit is the key unit?

In indexing the filing segment L & S Engineering Co., which unit is the key unit?

• A. Company should be spelled out
• B. S is the second unit
• C. L is the key unit
• D. Engineering is the third unit

Answer: (C)

The key idea is how to pick the principal filing unit from a corporate name. In many indexing systems, you choose the first significant element of the name as the unit you file under, while ignoring connectors and suffixes that aren’t the core identifying part of the name. For L & S Engineering Co., the first unit you encounter is the letter L. The ampersand and the S are connectors joining the two parts of the name, and “Engineering” along with “Co.” are descriptive or suffix terms, not the primary identifying element used for filing. So the element that determines where this entry goes in the filing scheme is the initial unit, L.

The key idea is how to pick the principal filing unit from a corporate name. In many indexing systems, you choose the first significant element of the name as the unit you file under, while ignoring connectors and suffixes that aren’t the core identifying part of the name.

For L & S Engineering Co., the first unit you encounter is the letter L. The ampersand and the S are connectors joining the two parts of the name, and “Engineering” along with “Co.” are descriptive or suffix terms, not the primary identifying element used for filing. So the element that determines where this entry goes in the filing scheme is the initial unit, L.