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年)三菱造船厂和发动机厂将折旧确立为有限年限固定资产在其使用年限内的成本分摊的过程。本研究的结果可概括如下：(1)1885年和1886年，在长崎造船厂和发动机厂开始营业时，每月的试算天平上计入了磨损帐目。这是对三菱邮船株式会社1877年制定的“记账法”折旧规定的回应。(2)1893年，出现了折旧和磨损两种情况。同年颁布了《三菱歌诗凯撒的账簿形式》。盘存法折旧是这种折旧的特点。(3)在1894-1897年计算每项固定资产的折旧率时，码头和滑板的折旧率分别达到2%和7%。这种做法表明，…更多地采用了1894年总统指示的“年终折旧标准”。(4)1898年，固定资产按车间进行了重新分类，如机械车间、铸造车间、铁匠车间等。这种重新分类与Garcke and Fells，Factory Account，1893年第4期的重新分类一致。(5)在1907年和1908年，固定资产折旧消失了。这样做的原因是不能获得足够的利润来回收折旧。这意味着折旧不是一种费用，而是一种损失。(6)1909年，以刘易斯工厂商业组织为基础的《长崎造船和发动机厂组织》于1893年被强制执行。根据这一规定，折旧一直计入编制费用。(7)1913年，根据总统《关于修订折旧的规定》的通知，采用了直线法。(8)1917年成立的三菱造船工程株式会社于1923年制定了《固定资产折旧规定》。该条例要求固定资产的原始成本和报废价值之间的余额在其使用年限内按等额折旧。因此，正是在1923年，三菱造船工程有限公司产生了折旧。较少

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