路並無設立監理航渡及其營業獨立機關之 必要則毋庸將此種費用登入此目所有監理 費應即登入第四項第一目內
第一節 (用-4-13-1)薪俸 所有關於航渡處之 各種費用與第一項第二日第一節相同者 均列入此
第二節(用-4-13-2)公費 所有關於航渡處之 各種費用與第一項第二目第二節相同者 均列入此
第三節(用-4-13-3) 辦公室費用 所有關於航 渡處之各種費用與第一項第二目第三 及第四節相同者均列入此節
direct superintendence over maintenance work on floating equipment. In case of a railway whose floating equipment is not of sufficient importance to require an independent organization for its mainten- ance and operation, no charge should be made under this head, the expense of superintendence being covered under the head "E-4-1.”
E-4-13-I- Salaries-Under this head should be charg- ed all expenses similar to those specified under "E-1-2-1," so far as they pertain to the Flotilla Department.
E-4-13-2.
Allowances-Under this head should be charged all expenses similar to those specified under "E-1-2-2" so far as they pertain to the Flotilla Department.
E-4-13-3. Office Expenses.–Under this head should be charged all expenses similar to those specified under “E-I-2-3” and “E-I-2-4" so far as they pertain to the Flotilla Department.
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第十四目(用-4-14)船身 凡船隻渡船汽船轉載 船拖船機力小艇機力駁船及其他相類之營 業用船其船身修理費入塢拖費及易新費均 列入此目惟輔助營業所用之船不在此列 附註 如鐵路將來需用多數航渡設備品時 則此項產業應正式開支折舊費用
第十五目(用-4-15)機械 凡各項船隻汽船轉載 船渡船拖船小汽船駁船及其他相類之營業 用船中機械修理及易新費均列入此目惟輔
E-4-14. Hull–Under this head should be charged the cost of all docking and repairs to and replacements of the hulls of vessels, ferry boats, steam boats, transfer boats, tug boats, power launches, power lighters and the like, used in the revenue service, but exclusive of vessels operated as an Auxiliary
Operation.
NOTE-In case a railway should acquire in the future any considerable amount of floating equipment a formal depreciation charge should be raised for this class of property.
E-4-15. Machinery-Under this head should be charged the cost of all repairs to and replacements of all machinery in vessels, steam boats, transfer boats, ferry boats, tug boats, power launches, power lighters
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