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上自動車修理維持工資及材料費並其更 新費均列入此目
第六目(用-4-6)發光導熱設備品凡發光導熱 發各種設備品如電池發電機火爐風扇及 其他同類器具能由此車隨便移至彼車者其 修理維持所需之工資材料費及其更新費均 應列入此目惟此項運務費則應列入營業用 款第三項第四目第二節發光及導熱節內不 得列入此目
第七目(用-4-7)業務設備品 凡為維持路產中 業務設備品使復原値者其修理更新及折舊
maintaining rail and road motor cars of all descrip-
tions, used for traffic purposes. This Account also includes replacement charges.
E-4-6. Lighting and Heating Equipment--Under this head should be charged the cost of all material and labour used in repairing and maintaining, lighting, cooling and heating equipment, such as batteries, dynamos, stoves, fans and other similar appliances which can be moved from one vehicle to another at will excluding the running expenses of same provided for under “ Running under “ E-3-4-2. Iighting and Heating Expenses." This head also includes replacement charges.
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E-4-7. Service Equipment-Under this head should be charged (distributed as provided below) the cost of all repairs, replacements and depreciation charges requi-
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等費均列入此目照下列各節分配之 第一節(用-4-7-1)修理 凡修理維持本路業 務所用之各種車輛隨行起重機自動車等 使能適用而省費者其工資材料費均列入
此節又凡查驗及試驗所用之業務設備品 及試驗時所用之材料等費亦均列入此
第二節(用-4-7-2)折舊 凡業務設備品應每 月按照原價二十五分之一之十二分之一 列入此節支銷至廢退之日為止凡折舊準
ed to mantain the assets of the railway, represented in service equipment, at a figure equal to the original cost. E-4-7-1. Repairs–Under this head should be charged the cost of material and labour used in repairing and maintaining up to the point of efficiency and economy, all kinds of service cars, travelling cranes, road motors &c. used for service purposes; also the cost of examining and testing service equipment, and materials for making such tests
at works.
E-4-7-2. Depreciation--Under this head should be charged monthly a sum equal to 1/12th of 1/25th of the original cost of service equipment. The rate of 4% per annum for depreciation should only be levied as long as the depreciation reserve does not
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