An overview of features found in teacher salary schedules is provided by this report. It examines the basic structure of a schedule, methods of initial placement and advancement on the schedule, and salary supplements. Salary increments for preparation and experience are explained as well as salary supplements for extra duties and cost of living adjustments. Methods of changing teacher salary schedules, including changes in the ratio base, changes in the ratio structure, and across-the-board changes, are also examined. No attempt is made to recommend procedures for scheduling salaries, but rather, present practices are identified, described, and analyzed. An important part of this report is the analysis of the composition and structure of salary schedules for teachers used by 723 school systems. The salary schedules used were collected as part of the "ERS Annual National Survey of Salaries and Wages in Public Schools." Tables present salaries by preparation level and geographic region and summarize other salary information. The report also contains examples of ten school districts' teacher salary schedules. (Author/JM)