302
外)應各就情形直接歸入工程或材料或本帳 項目分別列銷
丙 凡關於清理行車事變一切費用應歸運務
費出險清理節下列銷
三事變 凡因行車事變所致損壞之修理費其總 數應在營業賬明白附註至此種費用應照下開 大要類別分別列銷
3.
甲所有物產因行車事變所損壞之修理費應
歸工務維持費各類列銷
乙 所有車輛因行車事變所必需修理之費應
歸設備品維持費各類列銷
home line for which special provision is made) should be charged direct to the work, material or account head
concerned.
a
Accidents-The total cost of repairs of damages &c. caused by accidents or wrecks will be distinctly mentioned as memorandum note at the foot of the Revenue Account, but . the following main divisions of such expenses should be charged as provided below :-
(a) Maintenance of Way and Structures should be debited under each head concerned with the specific cost of making good damage to property &c. resulting from accidents.
(b) Maintenance of Equipment should be debited under each head concerned with the cost of all repairs to rollingstock rendered necessary as the result of an accident.
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丁 凡關於行車事變所給賠償各費應歸總務
費賠償目下列銷 四舊料 所有更新騰出之舊朽材料當按實在或 估計價值由工程帳或本帳項目分別收入凡-- 切殘廢材料變賣價值無專項可歸者應由第二 欸其他營業進欸之第九零星進欵之第五 其他進款收入
五房租 凡鐵路支付員司住屋之租金應按各處
所分別列銷與住房津貼相同
4.
5.
(c) The cost of all general expenses for the clearance of wrecks should be charged to Running Expenses under the
head "Wreck Clearances "
(d) The cost of compensation or claims paid in connection with wrecks should be charged to General Expenses" under the head “ Compensation."
Old Materials—The work or account head concerned should be, in all cases, credited with the actual or estimated value of old
or worn out material which is taken out and replaced by new,
The sale proceeds of scrap material which cannot be allocated to a particular work should be credited to “R-9-5. Incidental Revenue-Miscellaneous." ("II Other Operating Revenue") House Rent-Rents paid by the railway for houses occupied by the staff must be charged in all Departments as house allow-
ances.
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