由兩處攤支薪俸如不能照此辦理則應兩 處平分支給
第二節(用-4-1-2)公費 所有關於機車監理 處之各種費用與第一項第二目第二節相 同者均列入此節
第三節(用--1-3) 辦公室費用 所有關於機 車監理處之各種費用與第一項第二目第 三節及第四節相同者均列入此節
第二目(用-4-2)機車 凡為維持路產中機車使 復原値之修理更新及折舊費均列入此目照
salaries of such officers should be apportioned between the departments benefitted on the
basis of time, if possible; if not, equally between the departments.
E-4-I-2. Allowances–Under this head should be charg- ed all expenses similar to those specified under “E-I-2-2" so far as they pertain to the Locomotive
Department.
E-4-1-3. Office Expenses-Under this head should be charged all expenses similar to those specified under“ E-1-2-3” and “E-I-2-4" so far as they pertain to the Locomotive Department. E-4-2. Locomotives-Under this head should be charged (distributed as provided below) the cost of all repairs, replacements and depreciation charges required to
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下列各節分配之
328
第一節(用-4-2-1)修理 凡修理維持機車媒 水車使能適用而省費者其工資材料均列 入此節又凡機車開行所用之零小裝具及 其他應歸入機車修理項下之費亦列入此 節
第二節(用-4-2-2)折舊 各機車應每月按照 原價二十五分之一之十二分之一作為折 舊列入此節支銷凡折舊準備金未超過車 輛之資本原價百分之二十以前每年折舊 定率應為百分之四若準備金已超過車輛
maintain the assets of the railway represented by locomotives at a figure equal to the original cost.
E-4-2-1. Repairs-Under this head should be charged the cost of material and labour used in repairing and maintaining locomotives and tenders up to the point of efficiency and economy, also the cost of minor locomotive fixtures required for the running of the locomotives and all other costs properly included under locomotive repairs.
E-4-2-2. Depreciation–Under this head should be charged monthly a sum equal to th of th of the original cost of the locomotive. The rate of 4% per annum for depreciation should only be
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