均應列入此目
附註二 凡經路局送入警務學校實習警察事務
人員其薪金公費應列入營業用欸第一 項第十一目第四節雜費內
第十三目(用-1-18)租金 凡因路事所用之房屋 地畝屬於路局各部分者除員司住屋及附屬 學校外其租金均登入此且又凡借用他路之 行駛費亦列入此目 凡各種設備品之租借 如車輛機件機器航渡設備品之類專歸租借 之路所用如每項租金不過千元者應將所付 租金全數登入此目借方若租金超過千元以 上其全數中表示利息與盈餘之一部應登入
petent authority to attend the Schools of Com-
munications or any other railway schools, the salary or allowances paid him should be charged to this head.
NOTE 2-In the case of men sent to a Police School for the purpose of being trained for police duties, the salaries and allowances should be charged to the head E-I-II-4.
E-1-13. Rents–Under this head should be charged all rents of buildings and lands used for railway purposes in all departments except rents for staff quarters and schools. Amounts paid for Running Powers should be charged under this head. In all cases in which the loan of equipment such as rolling-stock, plant and machinery, floating equipment etc. is for the exclusive use of the borrower, this head will be debited in full with all rents paid, when the rental does not exceed the sum of $1,000 in each case. If the rental exceeds $1,000, that part of it which represents Interest and Profit will be debited to the head 1-16-2 Miscellaneous
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歲一十六一二雜項租金之借方如有表示維 持折舊等費亦歸入此目
附註 按千元之限制係適用於租借完全時期不 過一年或一年内之一部分者此項年度以歴書年度 為準並以每麼書一年為單位時即使租借合同之時 介乎兩年之間亦須按單位分別計算此項限制每一 租借合同之全部設備品亦得適用
第十四目(用-1-14)賠償 凡係罹險受傷或損失 行李貨物所給之賠償費均登入此目並照下 列各分配之
第一節(用-1-14-1)人民死傷 凡鐵路員役及
Rents, and the balance, if any, representing Mainten- ance and Depreciation to this head.
NOTE---The limit of $1,000 must be applied to the entire period of the lease provided it does not exceed the period of the calendar year or a part thereof. For this purpose, each calendar year will be treated as a separate unit, even though the contract for the loan may begin in one calendar year and end in another. The limit will also be applied so as to include the whole of the equipment loaned as provided for in each contract or agreement.
E-1-14. Compensation-Under this head should be charged (distributed as provided below) amounts paid for compensation of all sorts whether for personal injury, or for damage to or loss of baggage or goods.
E-1-14-1. Injury to Persons-Under this head should
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