CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 354

種種新工作與機件或擴-

現有之工作如每 種値四千圓或四千圓以下者其費用均列入 此目 凡具有修理或改或更新性質之工 作均不得列入此目惟實係增高其原値者方 可列入並應視其較原値增高若干祗將增高 之數列入

附註 凡關於財產價值增高應記入折舊準 備帳者不得記入此目

第十一日(用--11)) 其他

第一節 (用-4-11-1) 材料損失所有關於機車

works and plant or additions to existing works costing $4,000 and under in each case. Any work which can be regarded as in the nature of repairs, alterations or

replacements must not be charged to this head unless

a distinct enhancement in value is involved, in which case, only the enhanced value over the original cost should be charged to this head.

NOTE-No charges should be made under this head for any enhancement in value of property which contributes to the depreciation reserve.

E-4-II. Miscellaneous :

E-4-11-1. L088 on Stores-Under this head should be

88 1

336

處之各種材料損失與第一項第七月第三 節相同者均列入此

第二節(用-4-11-2材料運費 凡因機車處事 而發生之運費水脚等類歸本路開銷者 (煤之運費不在此列)均列入此 第三節 (用-4-11-3)看守費 除總機廠外凡機 車處所用看守人之工資服裝費均列入此 節

第四節(用-4-11-4) 雜費 凡機車及客車棚之 導熱發光費及機車處之他種費用不屬於 以上各目節者均列入此節

charged all expenses similar to those specified under “E-I-7-3" so far as they pertain to the Locomotive Department.

E-4-II-2. Carriage of Stores–Under this head should be charged all freight charges incurred on the home line, (except freight on coal) for purposes of the Locomotive Department.

E-4-11-3. Watchmen-Under this head should be charged all wages and cost of clothing for watchmen employed for the purposes of the Locomotive Department, except those in the Central Mechanical Works.

E-4-11-4. Sundries-Under this head should be charg- ed the cost of heating and lighting of locomotive and carriage sheds and all other expenses of the Locomotive Department which are not provided for in the foregoing heads.

[ 89 ]