尙在建築時代則此項折舊費應自營業帳 開始之日起即行計算至客車或一類客車 廢退之日為止俾資本帳之收入得以輕減 第四目(用-1-4)貨車 凡篇維持路產中貨車使 復原値之修理更新及折舊費均列入此目照
下列各分配之
第一節(用-4-4-1)修理 凡修理及維持各種 運貨車輛使能適用而省費者其工資材料
this charge is to begin from the date on which a Revenue Account is opened during construction, and end when the car or class of cars is retired. The effect of this would be to reduce the amount creditable to the head "Receipts on Capital
Account,"
E-4-4. Goods Wagons–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 in goods wagons, at a value equal to the total of the original cost.
E-4-4-1. Repairs-Under this head should be charged the cost of material and labour used in repairing
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331
費均列入此又凡貨車上之永久附屬品 如各種制動機自動接車機輪齒割通氣管 水箱等費驗車費試車費並試驗時所用之 材料費及他路之貨車在本路損壞經本路 承認修理或更新之費亦均列入此節 第二節(用-4-4-2)折舊 凡貨車應每月按照 原價二十五分之一之十二分之一列入此 箾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爲
and otherwise maintaining up to the point of efficiency and economy, wagons of all kinds assigned for goods traffic; the permanent at- tachments of such wagons, such as brake gear of all kinds, automatic couplers, racks, ventilators or refrigerating appliances, the cost of examining and testing wagons, and materials used for making such tests at works; also the cost of repairing or replacing wagons of foreign lines damaged or destroyed on the home line for which the home line accepts liability.
E-4-4-2. Depreciation--Under this head should be charged monthly a sum equal to 1/12th of 1/25th of the original cost of the goods wagons. The rate of 4% per annum for depreciation should only be 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
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