The accounting department can furnish detailed financial information on various losses. The finance department can provide information on available cash flow to pay losses and the impact of such losses on the firm’s balance sheet and income statement. The maintenance department that services the buses can provide detailed information on the mechanical condition of the 50 buses and when replacement of an older vehicle is needed. The personnel department can provide information on employee benefit loss exposures. Finally, the department responsible for implementing safety programs is extremely important in a loss control program.