334
備金未超過業務設備品之資本原價百分 之二十以前其折舊定率每年應為百分之 四若準備金已超過業務設備品之資本原 價百分之二十而未超過百分之三十者其 折舊定率應為百分之三若準備金已超過 資本原價百分之三十而未超過百分之四 十者其定率應為百率之二若準備金已超 過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當以全年度
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 service equipment is brought into service and to end when it is retired.
When service equipment is retired the depreci-
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計算凡業務設備品廢退時應將原來價值 與殘廢價値相差之數由折舊準備帳列銷 倘路線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業務設備 品廢退之日為止俾資本帳之收入得以輕
減
第八目(用-4-8)機件及器具
第一節(用-4-8-1)機件 凡修理維持機車小 件工廠機車及客車廠內所用之機器幷水
ation reserve should be charged with the
difference between its 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 it is retired. The effect of this
would be to reduce the amount creditable to
the head "Receipts on Capital Account'
E-4-8. Plant and Tools:
E-4-8-1. Plant-Under this head should be charged
the cost of all material and labour used in re-
pairing and maintaining all machinery in minor
[85]