Boat Owner's Account (Income and Outgo j 



The boat owner's share of the proceeds has now been foundo IThat 

 are the various expenses to which the boat owner must apply it? (Table 

 4.) 



A further explanation of some of these expenses is that the repair 

 expenses represent $25 for deck department repairs and |50 for engine 

 repairs for one trip, these sums being multiplied by six for the year. 

 Repair expenses in connection with the intermediate inspection (both 

 deck and engine) are $711oll for the yearo For the regular inopection 

 (both deck and engine) they amount to $430„56o The expense of painting 

 the bottom of the boat is $86.11, and the cost of hauling out the boat 

 twice a year is $97o22 each time, giving a total of |ls958<,33o The 

 association dues are those paid to the local association (19 cents a 

 ton) and those paid to the federation (8 cents a ton)o The next problems 

 to be taken up are the expenses for fishing gear^ vessel equipment , 

 interest, and taxeso The following table breaks do\^m the fishing-gear 

 expenses; 



Table 5o -^Itemization of fishing-gear expenses 



(Translator's note. 



-An error of 500 yen 

 the original table , 



21 



80) appears in 



