CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 348

艾凡修理車上裝設品及傢具之費如制動 機地毯椅燈燈罩燈泡按鐘電鈕及拉繩手 燈塞子等費驗車費試車費並試驗時所用 之材料費及他路車輛在本路損壞經本路 承認修理或更新之費均列入此節 第二節(用-4-3-2) 折舊 凡客車應每月按照 原價二十五分之一之十二分之一列入此 支銪凡折舊準備金未超過車輛之資本 原價百分之二十以前每年折舊定率應為

of efficiency and economy, also the cost of repair- ing fixtures and furniture attached to the cars, such as brake gear, carpets, chairs, lamps, lamp- shades and globes, bell pushes and flexible cords, plugs for portable lamps. &c; the cost of examining and testing cars and material used for making such tests at works, the cost of repairing or replacing cars of foreign lines damaged or destroyed on the home line for which the home line accepts liability.

E-4-3-2. Depreciation-Under this head should be charged monthly a sum equal to 1/12th of 1/25th of the original cost of passenger cars. The rate of 4% per annum for depreciation should only be levied as long as the depreciation reserve does not exceed 20% of the capital cost of the rolling

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百分之四若準備金超過車輛之成本原價 百分之二十而未超過百分之三十者其折 舊定率應為百分之三若準備金超過百分 之三十而未超過百分之四十者其定率應 為百分之二若準備金超過車輛之成本原 價百分之四十者則其定率當減至百分之 一每年核定之率當以全年度計算凡客車 或一類客車廢退時應將原來價值與殘廢 價值相差之數由折舊準備帳支銷尙路線

stock. When the reserve exceeds 20% but does not exceed 30% of the capital cost of the rolling stock, the rate should be reduced to 3%. When the reserve exceeds 30% but does not exceed 40%, the rate should be reduced to 2%. When the reserve exceeds 40% of the capital cost of the rolling stock, the rate should be reduced to 1% The rate should be fixed annually per annum.

the fiscal year. The charge for to cover depreciation is to begin in the month in which the car or class of cars is brought into service and to end when retired. When a car is retired the depreciation reserve should be charged with the difference between its original cost and its scrap value. In case of lines under construction

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