CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 350

百分之四若準備金已超過車輛之資本原 價百分之二十而未超過百分之三十者其 定率應為百分之三若準備金已超過百分 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已超過車輛之資本 原價百分之四十者則其定率當減至百分 之一其每年核定之當以全年度計算凡 貨車或一類貨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列銷倘

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% per annum. The rate should be fixed annually to cover the fiscal year. The charge for deprecia- tion is to begin in the month in which the wagon or a class of wagons is brought into service and

to end when retired. When a wagon 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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路綫尙在建築時代則此項折舊費應自營 業帳開始之日起即行計算至貨車或一類 貨車廢退之日為止俾資本帳之收入得以

輕減

附註 凡工程處事務或普通事務所用特

別貨車不能用尋常列車拖行者其修理費 應列入第五項工務維持費之第九目機件 及器具費內

第五目(用-4-5)自動車 凡營業所用軌上或路

this charge is to begin from the date on which a Revenue Account is opened during construction,

and to end when the wagon or class of wagons is retired. The effect of this would be to reduce the amount creditable to the head "Receipts on Capital Account."

NOTE-The cost of repairs to the special wagon

stock provided for the Engineering Depart- ment or for general purposes, which is not capable of being hauled on an ordinary train, must be charged under the head "E-5-9. Maintenance of Way and Structures-Plant

and Tools.”

E-4-5. Motor Vehicles– Under this head should be charged the cost of materials and labour used in repairing and

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