A Historical Research on the Genesis and Development at Mitubishi Dockyard and Engine Works in 1884-1925

本研究的目的是追溯明治、大正时期（1884-1925）三菱船坞和发动机厂有限寿命固定资产的折旧成本分摊过程。研究结果如下：(1)1885年和1886年，长崎船坞和发动机厂开业之初，在每月试算表上记入了一笔损耗账。这种损耗凭证与1877年三菱邮船公司制定的“簿记法”的折旧规定相一致。(2) 1893年出现了折旧信用证和损耗信用证。同年制定《三菱商社帐簿表》。存货法折旧是这种折旧的特点。(3)在1894-1897年间计算各固定资产的折旧率时，码头和滑梯的折旧率分别为2%和7%。这种做法表明……更多的是采用了1894年总统指示的“年终折旧标准”。(4) 1898年，固定资产科目按车间重新分类，如机械车间、铸造厂、铁匠车间等。这种重新分类与Garcke和Fells的重新分类一致，Factory Account， 1893年第4期。(5) 1907年和1908年，固定资产折旧消失。这样做的原因是无法获得足够的利润来收回贬值。这意味着折旧不是费用而是损失。(6) 1909年，以刘易斯为基础的“长崎船坞和发动机厂的组织”，《工厂的商业组织》，第3期。1893年强制执行。根据这一规定，折旧一直都包含在开立费用中。(7) 1913年，根据总统《关于修订折旧规定》的通知，采用直线法。这个修订后的条例还没有关于废料价值的规定。(8) 1923年，成立于1917年的三菱造船工程株式会社制定了《固定资产折旧条例》。本条例规定，固定资产的原价与报废价值之间的差额，在其使用年限内按等额折旧。因此，1923年在三菱造船工程有限公司产生了折旧。少

The purpose of this research is to trace through the process of establishing the depreciation as the cost allocation of limited-life fixed assets to their service life at Mitubishi Dockyard and Engine Works in the Meiji and Taishoh period (1884-1925). The results of this research can be summarized as follows :(1) In 1885 and 1886, at the beginning of business of Nagasaki Dockyard and Engine Works an account of wear and tear was charged on the monthly trial balance. This wear and tear a/c corespond to the depreciation regulation of "Bookkeeping Method" established by Mitubishi Mail Steamship Co.in 1877.(2) In 1893, depreciation a/c as well as wear and tear a/c appeared. "The Account-Book Form of Mitubishi Goshi Kaisha" is enacted in the same year. The depreciation by the inventory method is characteristic of this depreciation.(3) During the 1894-1897 computing the depreciation rates of each fixed assets, those of dock and slip come to 2% and 7% respectively. This practice suggests that … More "The Standard of Depreciation at the Year-end" instructed by the president in 1894 was applied.(4) In 1898, the accounts of fixed assets were reclassified in term of shop, such as machine shop, foundry, blacksmith shop etc., . This reclassification corespond to that of Garcke and Fells, Factory Account, 4th.1893.(5) In 1907 and 1908, the depreciation of fixed assets was disappeared. The reason for this was that profit enough for the recovery of depreciation could not be gained. This means that the depreciation is not an expense but a loss.(6) In 1909, "The Organisation of Nagasaki Dockyard and Engine Works" based on Lewis, The Commercial Organisation of Factories, 3rd.1893 was enforced. According to this regulation, the depreciation has always been included under the establishment charges a/c.(7) In 1913, the straight line method was adopted according to the notice of "The Revision of Regulation as to the Depreciation" from the president. This revised regulation did not have the provision for the scrap value yet.(8) In 1923, "The Regulation for the Depreciation of Fixed Assets" was established by Mitubishi Shipbuilding & Engineering Co., Ltd.founded in 1917. This Regulation required that the balance between the original cost and the scrap value of fixed assets is depreciated by equal amount over their service life. Thus it was in 1923 at Mitubishi Shipbuilding & Engineering Co., Ltd.that the depreciation was generated. Less