之成本原價百分之二十而未超過百分之 三十者則其定率應為百分之三若準備金 超過百分之三十而未超過百分之四十者 則其定率應為百分之二若準備金已超過 車輛之資本原價百分之四十者則其定率 當減至百分之一其每年核定之率當以全 年度計算又此種折舊準備金應自機車始 用之月起至廢退之月止凡機車廢退時應 將原來價值與殘廢價值相差之數由折舊
levied as long as the depreciation reserve does not exceed 20% of the capital cost of the rolling stock. When the reserve exceeds 20% but does not exceed
30% of the capital cost of the rolling stock, the
rate should be reduced to 3%. When the reserve
exceeds 30% but does not exceed 40%, the rate should be reduced to 2%. When the reserve
exceeds 40% of the capital cost of the rolling stock, the rate should be reduced to 1% per annum. The rate should be fixed annually to cover the fiscal
year. The charge for depreciation is to begin in the month in which the locomotive is brought into
service and to end when it is retired. When a locomotive is retired the depreciation reserve should be charged with the difference between its
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準備帳列錧倘路線尙在建築時代則此項 折舊應自營業帳開始之日起即行計算至 機車廢之日為止俾資本帳之收入得以
輕減
第三日(用-4-3)客車 凡為維持路產中客車使 復原値之修理更新及折舊費均列入此目照 下列各節分配之
第一節(用-4-3-1) 修理 凡修理維持客車使 能適用而省費者其工資材料均列入此
original cost and its scrap value. In case of lines under construction, this charge is to begin from the date on which a Revenue Account is opened
during construction, and to end when the locomo-
tive is retired. The effect of this would be to
reduce the amount creditable to the head “Receipts on Capitul Account..
E-4-3. Curriages–-Under this head should be charged (distributed as provided below) the cost of all repairs, replacements and depreciation charges, required to maintain the assets of the railway, represented by passenger cars, at a value equal to the total of the original cost.
E-4-3-I. Repairs–Under this head should be charged the cost of material and labour used in repairing and maintaining passenger cars up to the point
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