completely intact and fully functional early 20th century american industrial heavy duty factory office table "fireproof" steel cabinet designed and fabricated by the simple account sales book company, fremont, oh. the brushed metal cabinet retains the original retractable roll top cover with two opposed handles. the detachable interior slotted dividers are original and in great shape. the drawers and tray are original with intact brass "cup" handles. the file cabinet has been refinished with the bare metal sealed with a clear coat lacquer. 18x18x35