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第二節(用-12-2)材料運費 所有關於路 處各費與營業用欸第一項第七目第四節 相同者除軌枕運費外均列入此節
工費(除因橋工疏河費應登入本項第四 目橋工內者不在此列)均列入此節 第六節(用-5-12-6) 雜費 凡一切小費不屬於
以上各節者均列入此
第三節(用-5-12-3)看守費 所有關於養路處 之費用與第一項第七月第五節相同者均 列入此節
第四節(用-5-12-4)栽植 凡車站及辦公室花 園與沿路綫栽植之樹木所有培養看護費 用及養樹園之費用均列入此節
附註 參考資本支出第十一項第五目之 附註六
第五節(用~5-12-5)疏河 凡維持河堤費疏河
E-5-12-2. Carriage of Stores-Under this head should
be charged all expenses similar to those specified under "E-1-7-4" so far as they pertain to the Engineering Department except carriage of sleepers.
E-5-12-3. Watchmen-Under this head should be charged all expenses similar to those specified under “E-I-7-5 ’ so far as they pertain to the Engineering Department.
"2
E-5-12-4. Plantations-Under this head should be charged all expenses for the up-keep and care of station and office gardens, trees planted along the line and nurseries for the supply of such trees.
NOTE-See NOTE 6 under the head C-11-5.
E-5-12-5. Conservancy of rivers-Under this head should be charged all expenses connected with the main-
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第十三目(用-5-13)聯用路線 凡列入本目之
袛列其收支相抵所餘淨數
凡聯用車站房屋軌道由他路維持者所有本 路付給之維持費列入本目借方
凡聯用車站房屋軌道由本路維持者所有他 路付給之維持費列入本目貸方
tenance of river bounds and river training works
except training works directly connected with bridges, the cost of maintenance of which is charged to head "E-5-4. Bridgework."
E-5-12-6. Sundries-Under this head should be charg- ed all minor expenses not provided for in the major and minor heads defined above. E-5-13. Joint Lines-The net figure only for this head
will be extended.
DEBITS-Will include the proportionate cost of maintenance paid to foreign lines for joint stations, buildings and track maintained by them. CREDITS-Will include the sums received from foreign lines on account of the proportionate cost of maintenance of joint stations, buildings and track maintained by the home line.
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