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第二節(用-5-9-2)器具 凡養路工程所用之 賤器具及易於損壞之器具如燈旗管籃 水桶等類之維持及更新費均列此節 附註 凡値一百元以上器具之更新費均 列入第九目第一節內其値一百元以下者 列入第九目第二節內
第十目 (用-5-10) 臨時費用 凡特別情事如水 災颶風旋風地震等類損傷路產之修理更新 費均列入此目尙損傷甚重需鉅款修理者所 用之款應登入相當項目內
E-5-9-2. Zools-Under this head should be charged all cost for the maintenance and replacement of tools of small value required for engineering purposes and perishable articles such as lanterns, baskets, buckets, flags &c.
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NOTE-In the case of renewals and replacements all articles costing over $100 should be charg- ed to the head E-5-9-1. Plant." Those costing $100 each and under should be charged to the head “ E-5-9-2. Tools." E-5-10. Extraordinary Expenses–Under this head should be included all charges for the repair or replacement of works rendered necessary by unusual or extraordi- nary damage to property caused by floods, typhoons, hurricanes, earthquakes &c. In case this damage is extensive and entails large sums for repair, the expenses should be recorded under suitable heads.
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第十一日(用-5-11)零小新工作 凡新工作或新 工作與機件計或擴-
現有之工作每件值 四千元或四千元以下者其費用均列入此目 凡具有修理或改作及更新性質之工作均不 得列入此目惟實係增高其原値者方可列入 並應視其較原値增高若干袛將所增之列 入
第十二目(用-5-12)其他
第一節(用-5-12-1)材料損失所有關於養路 處之材料損失與第一項第七目第三節相 同者均列入此
E-5-11. New Minor Works-Under this head should be charged the cost of any new work or group of new works and plant or additions to existing works costing $4,000 and under in each case. Any work which can be regarded as in the nature of repairs, alterations or replacement must not be charged to this head, unless a distinct enhancement in value is involved, in which case only the enhanced value over the original cost should be charged to this head.
E-5-12. Miscellaneous :—
E-5-12-1. Loss on Stores-Under this head should be charged all expenses similar to those specified under "E-I-7-3" so far as they pertain to the Engineering Department.
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