For uses such as farm machinery, boats, stationary engines, pumps, stoves, and cleaning and dyeing establishments. "R" was designated for larger users and each coupon had a value of 5 gallons. The exact volume was subject to change at any time. The date on the front cover was essential, the coupons expired after that date. The coupons were valid for 6 months and were renewable. Background safety paper contains stylized Great Seal and the phrase "U.S. Government Ration" in blue ink.