第十二日(用-(-12)機車力 凡列入此目之欸袛
列收支相抵所餘之淨數
凡向他路租用機車為本路行車或調車所用 者其付給該路之租價均列入此目之借方 凡將機車租與他路所收之租價均列入此目
之貸方
凡各路向其他政府直轄鐵路開送租用機車 帳單其租費在一千圓以上者須將維持費與 利息嬴餘分別列明如租費在一千圓以下者
E-4-12. Engine Power-The net figures only for this head
will be extended.
DEBITS will include all payments to foreign
lines for the hire of locomotives from them for
use in main line or shunting work.
CREDITS will include all receipts from foreign
lines for the hire of locomotives to them.
The line which renders a bill to other Government
Railways for hire of an engine shall show the charge for maintenance expenses separately from
the elements of interest and profit whenever the
amount of the hire exceeds $1,000. When it does
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則可將總數(連利息餘在内)俱列入本目 之借方或貸方其在一千元以上者僅將帳單 內維持費一宗列入本目之借方或貸方其利 息及贏餘則列入歲計帳內
附註 按千元之限制係適通用於租借完全時期不 過一年或一年内之一部分者此項年度以歴書年度 為準並以每麼書一年為單位即使租借合同之時介 平兩年之間亦須按單位分別計算此項限制每一租 借合同之全部設備品亦得適用
第二欸 航渡處
第十三目(用-4-13)監理 凡維持航渡事務之監 理費均列入此目(照下列各節分配之)若鐵
not exceed $1,000 the full amount will be debited or credited to the above head. When it exceeds $1,000 only the maintenance portion of the bill will be debited or credited to the above head. The portions for interest and profit will be carried to the Income Account.
NOTE-The limit of $1,000 must be applied to the entire period of the loan provided it does not exceed the period of the calendar year or a part thereof. For this purpose, each calendar year will be treated as a separate unit, even though the contract for the loan may begin in one calendar year and end in another. The limit will also be applied so as to include the whole of the equipment loaned as provided for in each contract or agreement.
PART II. FLOTILLA DEPARTMENT.
E-4-13. Superintendence—Under this head should be charged (distributed as provided below) the cost of all
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