CO129-485 - Governor Sir Stubbs - 1924 [8-12] — Page 357

助營業所用之船不在此列

- - F G

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費均列入此又凡此類產業停用時所有易 新之費亦均列入此目

附註一 如鐵路將來需用多數航渡設備品 時則此項產業應正式開支折舊費用

附註二 船身與機械之區別當依照保險 章程規定之

第十六目(B-4-16)航渡機件 凡在本項第十四 目第十五目所列船隻以外之航渡設備品如 平底船躉船運河船筏船挖泥船駁船小艇 等不用機力行駛者其修理所需之工資材料

and the like, used in the revenue service, but exclusive of vessels operated as an Auxiliary Operation.

NOTE 1-In case a railway should acquire in the future any considerable amount of floating equip- ment a formal depreciation charge should be raised for this class of property.

NOTE 2-For the purpose of distinguishing between hull and machinery, the rules adopted by marine underwriters when insuring vessels should be followed.

E-4-16. Floating Plant– Under this head should be charg- ed the cost of all labour and material used in repair- ing floating equipment not covered under the headings "E-4-14" and "E-4-15," such as pontoons, barges. canal boats, floats, dredgers, lighters, small boats &c.,

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第十七日(用-4-17) 器具及傢具 凡航渡處所用 小件器具之購費修理費均列入此目其傢 具費一項亦包括在內

第十八目(用-4-18)零小新工作 凡任何新工作 或種種新工作與機件或擴-

現有之工作如 每種値四千或四千元以下者則其費用均 列入此目凡具有修理改或易新性質之工 作均不得列入此目惟實係增高原値者方可

not provided with power for self propulsion. This

head also includes the cost of replacing this class of

property, when retired from service.

E-4-17. Tools and Furniture–Under this head should be

charged the cost of all small tools and charges for repairing same for the Flotilla Department, including

the cost of furniture.

E-4-18. New Minor Works-Under this head should be charged the cost of any new work or group of new 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

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