# GENERAL BALANCE SHEET
ASSETS OR DEBIT BALANCES
Heads of Classification Balance at the beginning of year Increase + or Decrease - Balance at the close of year B-5 Investment of Assets B-5-1 Cost of Road and Equipment $20,512,487.44 B-5-2 Cost of Other physical Property $237,998.40 B-5-3 Cost of Non-physical assets Total Investment Assets $20,512,487.44 +$237,998.40 $20,274,444.04 B-6 Working Assets B-6-1 Cash $222.02 B-6-2 Loans and Bills of Exchange $284.15 +$12.98 B-6-3 Traffic Balances Receivable B-6-3-1 Government Railways $19,275.69 B-6-3-2 Foreign Railways $8,165.21 B-6-3-3 Home Ling $5,117.16 $16,626.02 +$1,151.95 B-6-4 Other Accounts Receivable B-6-4-1 Other Railways $2,789.84 B-6-4-2 Sundry Debtors $197,108.85 B-6-4-3 Advance Account $175,888.09 B-6-5 Stores $2,789.84 +$21,756.76 $201,485.76 Total Working Assets $161,428.71 +$40,007.04 B-7 Deferred Debit Items B-7-1 Temporary Advances to Govt. $30,841.20 B-7-2 Payments made in advance $5,754,601.14 +$718,880.60 B-7-3 Special Expenditures B-7-4 Abandoned property not charged off B-7-5 Special Funds B-7-6 Miscellaneous deferred debits* $922,129.18 +$208,242.53 Total Deferred Debits $5,784,942.40 +$208,242.53 $4,864,620.05 B-8 Balance, or Accumulated deficit $6,027,379.03 +$1,102,759.58 GRAND TOTAL $26,059,886.44 +$1,503,988.47 $27,628,874.00*The Head B-7-6 includes claims against the Chinese Section as under:-
Suspension of Traffic (1923 to 1926) $866,872.46
Demurrage $56,212.00
Hire of wagons $39.51
Short supply of wagons $103.76
Less short supply by British Section for Coaching Stock $1,098.60
$922,129.13
April 8th, 1927.
LIABILITIES OR CREDIT BALANCES
Heads of Classification Balance at the beginning of year Increase + or Decrease - Balance at the close of year B-1 Capital Liabilities B-1-1 Shares B-1-2 Premium on Shares B-1-3 Permanent Government Investment $20,512,487.44 +$237,993.40 B-1-4 Mortgage Bonds B-1-5 Other secured indebtedness Total Capital Liabilities $20,512,487.44 +$237,993.40 B-2 Working Liabilities B-2-1 Loans and Bills of Exchange B-2-2 Traffic balances payable B-2-2-1 Government Railways B-2-2-2 Private Companies B-2-3 Matured Liabilities B-2-4 Other Accounts payable B-2-4-1 Other Railways B-2-4-2 Sundry Creditors $686,042.65 Total Working Liabilities B-3 Deferred Credit Items B-3-1 Temporary Advances from Government C. A. Account +$686,042.65 B-3-2 Operating Reserves $85,682.92 B-3-3 Depreciation Reserves $6,389,211.90 B-3-4 Widow and Orphan's Pension Fund $5,341.66 $684,610.76 B-3-5 Miscellaneous deferred credits* Total Deferred Credits $7,110,987.47 +$1,825,995.07 B-4 Balance, Accumulated Surplus B-4-1 Additions to property through surplus B-4-2 Funded debt retired through surplus B-4-3 Fund Reserves B-4-4 Free Surplus Total Accumulated Surplus GRAND TOTAL $27,628,874.91 +$1,563,988.47*The Head B-3-5 includes Miscellaneous Deferred Credit (claims, etc., against Chinese Section) $922,129.13
B-3-5-1 Deposit $577.00
B-3-5-2 Fines $97.40
Treasury Transfers $5,466,408.81
$6,389,211.90
J. MORRIS, Chief Accountant.