The fixed cost of a ship refers to the expenses incurred to maintain the seaworthiness of the ship. The fixed cost of the ship is divided into the following detailed items, and relevant operating expenses are charged:

1. Wages refer to all kinds of wages, allowances, bonuses, subsidies, navigation allowances and other wage expenditures charged in the cost according to relevant regulations. 2. Employee welfare fund refers to the employee welfare fund extracted according to the total wages of the crew and the prescribed proportion. 3. Lubricating materials refer to all kinds of lubricants consumed by ships. 4. Materials refer to all kinds of materials and low-value consumables consumed by ships in transportation and production. 5. Ship depreciation expense refers to the depreciation expense accrued monthly according to the determined depreciation method. 6. Ship repair costs refer to the actual repair costs, daily maintenance and repair materials and spare parts of the completed ship. 7. Insurance premium refers to all kinds of ship insurance, personal insurance of transport crew and accidental disability insurance insured by insurance companies. 8. Taxes refer to the vehicle and vessel use tax paid in accordance with regulations. 9. Non-operational costs of ships refer to the fuel costs, port fees and other related costs incurred during the non-operational period (such as factory repair, suspension, self-repair and unexpected suspension). ), including:

(1) Fuel refers to the fuel consumed by the ship during the non-operation period.

(2) Port charges refer to the expenses incurred by ships calling at ports during the non-operating period.

(3) Other non-operating expenses refer to the expenses incurred during the non-operating period of the ship that do not belong to the above items. 10, * * * shipborne expenses refer to the shipborne income of all transport ships of the enterprise, which cannot be directly borne by the ships, but shall be borne by the ships after distribution, including:

(1) Wages refer to wages, allowances, bonuses, subsidies and other wage expenditures paid in accordance with regulations, such as replacement of crew members, reserve crew members and training of crew members during public holidays.

(two) the employee welfare funds refer to the employee welfare funds extracted according to the total wages of crew members such as replacement, storage and training and the prescribed proportion.

(3) Staff education funds refer to the expenses drawn according to the total wages of all crew members and the prescribed proportion, which are used for the technical, professional, cultural education and pre-job training of registered crew members.

(4) Endowment insurance fund refers to the endowment insurance fund paid in accordance with the total wages of all crew members and the prescribed proportion.

(5) Trade union funds refer to the trade union funds allocated to the trade union according to the total wages of all crew members and the prescribed proportion.

(six) the unemployment insurance fund refers to the unemployment insurance fund paid in accordance with the total wages of all crew members and the prescribed proportion.

(seven) the seaman's clothing fee refers to the fee paid to the seaman's uniforms and sporadic clothing subsidies according to the regulations.

(eight) the travel expenses of the crew refers to the travel expenses incurred by the crew for registration, business trip, transfer, public holidays, study, visiting relatives, going abroad for medical treatment, etc.

(9) Cultural and sports publicity expenses refer to books, newspapers, magazines, movies, video tapes, audio tapes, slides, sporting goods and other expenses. Purchasing for the crew's cultural and sports activities and renting the corresponding items.

(10) Documentary fees refer to the purchase, printing and delivery of passenger tickets, freight bills of lading, warehouse receipts, charts and nautical books, technical business data and various maritime documents used in ship operation.

(1 1) Telecommunication fee refers to the communication fee between the ship and the management department through radio, satellite and high-frequency telephone.

(12) Research and test fees refer to the expenses incurred in scientific research and technical development of ships that do not constitute fixed assets, as well as the expenses for purchasing samples, prototypes, test instruments, making models, etc.

(13) Royalty for proprietary technology refers to the royalty or transfer fee paid for introducing the proprietary technology of ships that are not intangible assets.

(14) Operating indirect expenses refer to all kinds of indirect expenses that cannot be directly included in the calculation object of transportation cost. Including the salary of transportation production management personnel, employee welfare expenses, depreciation expenses, lease expenses (excluding financial lease expenses), repair expenses, material consumption, low-value consumables, heating expenses, utilities, office expenses, travel expenses, transportation expenses, insurance fees, design fees, test and inspection fees, labor protection fees, and other indirect operating expenses incurred by branches or fleets of enterprises for organizing and managing transportation production.

(15) The * * * same expenses of other ships refer to the * * same expenses of other ships that do not belong to the above-mentioned projects, such as the crew's medical examination fees, visa fees, research fees, foreign medical expenses, special crew (tanker) treatment and rest fees, as well as ship technical improvement and rationalization proposal awards, oil inspection fees, escort weapons and ammunition fees, etc. 1 1. Other fixed costs of ships refer to other fixed costs of ships that do not belong to the above items. Such as ship certificate fee, ship inspection fee, crew labor protection fee, etc.