第三節(用-3-1-3)水 凡自辦或經人包辦之 機車用水費及水塔水之工資材料費鍋 爐汽管內減少儲積雜質所用之化學材料 及清水機井池湖閘之租賃費以及水管所 經路錢之路權費均列入此節
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第四節(用-3-1-4) 油脂 凡汽門汽筒車軸所 用之油及滑潤機車所用之素油牛油並他 種相類化合料之費均列入此節
第五節 (用-3-1-5)其他材料 凡機車所用之 一切消耗品(燃料水及油脂不在此例)
E-3-1-3- Water-Under this head should be charged the cost of supplying water for working locomo- tives, whether incurred departmentally or by purchase, also the cost of labour and materials used for pumping &c. at water stations, chemicals and other compounds used in boilers for the purpose of decreasing scale formation in boiler tubes, cost of operating water purifying plants, rents, of wells, ponds, lakes sluices and other sources of supply, and payments for right of way for pipe lines.
E-3-1-4. Lubricants-Under this head should be charged the cost of valve, cylinder, axle and other oils, tallow, grease or other compounds used for the lubrication of engines.
E-3-1-5.
Other Stores Under this head should be charged the cost of all consumable stores (except
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如潔淨機器所用之棉紗沙府及煤油燈油 燈蕊並他種消耗品及司機所用紅綠旗之 費均列入此節
第六節(用-3-1-6)聯用調車 此節內列收
支相抵所餘之淨數
凡在聯運車站所用他路調車各費本路應 攤償之數歸入借方
凡在聯用車站所用本路調車各費他路應 攤償之數列入貸方
第二目(用-3-2)客貨車 所有關於客貨車之各 種費用與本項第一目相同者均列入此目照 下列各分配之
第一節(用-3-2-1)工資 凡客貨車為運載客 貨或為木路業務開行時其車站所用之驗
fuel, water and lubricants) supplied to engines
such as waste and kerosine oil for cleaning,
sand; also oil, wicks and other supplies for lamps, and red and green flags for the use of drivers.
E-3-1-6. Joint Shunting The net figure only for this
head will be extended.
Debita will include all sums paid for the propor- tionate share of the total cost of operating shunting engines owned and worked by foreign line for the home line at joint stations. Credits will inculde all sums received from a foreign line for the proportionate share of the total cost of shunting power supplied by the home line at joint stations
E-3-2. Carriage and Wagon---Under this head should be charged (distributed as provided below) all expenses similar to those specified under "E-3-1" so far as they pertain to “Carriage and Wagon.
E-3-2-1, Labour-Under this head should be charged the wages of carriage examiners not of the rank
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