Mom Document

APPENDIX I
(See Paragraph 701)

CLASSIFICATION OF REVENUE EXPENDITURE
EXPLANATORY MEMORANDUM
General - All Abstracts

The revenue working expenses of the Railways are classified under 13 sub-major heads with a
separate Abstract for each Sub-major head, viz.The revenue working expenses of the Railways are classified under 13 sub-major heads with a
separate Abstract for each Sub-major head, viz.-
Sr. No.
Abstract
Particulars
(1)
Abstract 'A'-
General Superintendence and Services.
(2)
Abstract 'B'-
Repairs and Maintenance of Permanent Way and Works.
(3)
Abstract 'C'-
Repairs and Maintenance of Motive Power.
(4)
Abstract 'D'-
Repairs and Maintenance of Carriages and Wagons.
(5)
Abstract 'E'-
Repairs and Maintenance of Plant and Equipment.
(6)
Abstract F'-
Operating Expenses-Rolling Stock and Equipment.
(7)
Abstract 'G'-
Operating Expenses-Traffic
(8)
Abstract 'H'-
Operating Expenses-Fuel.
(9)
Abstract 'J'-
Staff Welfare and Amenities.
(10)
Abstract 'K'-
Miscellaneous Working Expenses.
(11)
Abstract 'L'-
Provident Fund, Pension and other retirement benefits.
(12)
Abstract 'M'-
Appropriation to Funds
(13)
Abstract 'N'-
Suspense.
(14)
Abstract " O"
Government Contribution for Defined Contribution

Pension Scheme
The Sub-major heads are divided into minor, sub, and detailed heads as shown in the accompanying
classification. The introduction or abolition or change of nomenclature of any minor or sub head, the
transfer of a sub-head or detailed head from one minor head or sub head to another, and any
rearrangement of abstracts are not within the competence of a Railway Administration. But the
Financial Adviser and Chief Accounts Officer of a Railway may with the approval of the General
Manager introduce a new detailed head within a sub-head except when the necessity arises of a new
class of expenditure, in which case the orders of the Railway Board should be obtained as to the subhead under which the detailed head should appear. When, however, a new detailed head is opened
by Railway Administration, the Railway Board should be informed.
The structure of the accounts classification is such that it corresponds to and is in line with the revised
classification of the Demands for Grants. While the alpha (i.e. the letter of the Abstract) corresponds
to the Demand head, the minor, sub-head and detailed heads of accounts, represent classification of
the activity from a broad grouping into its details. The classification lends itself to computerisation and
its utility from the point of view of analysis of costs will be greater when the compilation is taken on
the computer in due course of time. On computerisation of the accounting system, the alpha of the
abstract classification will be substituted by a Numerical Code as follows:A-03, B-04, C-05, D-06, E-07. F-08, G-09, H-10, J-11, K-12, L-13, M-14 & N-12
Which will be the same as for Demands for Grants. Under the manual system however it is preferable
to retain the alpha character of the Abstract classification in view of its age long familiarity. In this
connection, a summary of the Revised demand Structure-Demand for Grants for Expenditure on
Railways is given below:-
CLASSIFICATION OF REVENUE EXPENDITURE APP. I

Sr.No. Group
No
Demand
Name of demand
I.
1.
Railway Board
2.
Miscellaneous Expenditure
(General)
Policy Formulation and

Services Common to all
Railways
II.
General Superintendence 3.
and Services on
Railways
General Superintendence and

Services on Railways.
III.
Repairs and
Maintenance
4.
Repairs and Maintenance of

Permanent Way and Works.
5.

Motive Power.
6.
Carriages and Wagons.
IV.
V.
VI.
Operation
Staff Welfare, Retirement

Benefits and
Miscellaneous
Railway Funds and

payment to General
Revenues.
7.

plant and Equipment
8.
Operating Expenses-Rolling
Stock and Equipment.
9.
Operating Expenses-Traffic.
10.
Operating Expenses-Fuel.
11.
Staff Welfare and Amenities.
12
Miscellaneous Working
Expenses.
13.
Provident Fund, Pension and

other Retirement Benefits.
14.
Appropriation to Funds.
15.
Dividend to General Revenues,

Repayment of lones taken from
General Revenues and
Amortization of over
Capitalisation.
While the classification upto the detailed head represents only the activity, the structure of the
classification also incorporates a two digit code to represent the primary unit, i. e. the object of the
expenditure/indicating on "what" the expenditure is incurred viz., salary, allowances, wages,
materials, consumable stores etc. The indication of a classification of expenditure will, therefore, be
complete only if the Abstract, the minor, sub or detailed heads of activity as well as the code of the
object of expenditure are given, in that order for instance.
(i) The wages of the permanent gangs engaged in manual maintenance of a section of BG. track
(with sanctioned speed of 100 km.p.h. -- i.e. a group 'D' track) will be indicated as B. 241-01.
(ii) Ballasting of the same track will be indicated by B. 243-28.
(iii) The wages of Steam Loco crew will be indicated as F. 112-01.
(iv) The wages of a Diesel Loco crew will be indicated as F. 212-01.
(v) The kilometrage allowance of Diesel Loco crew will be indicated as F. 212-10.
(vi) The dearness allowance of train passing and Control office staff such as Station Masters,
Assistant Station Masters etc. will be indicated as G. 250-02 and so on,
It will be noted that last two digits show the "object" of expenditure.
Back
In order to make the new classification "function" and "activity'' oriented the following major changes
have been made in the new classification as compared to the existing ones: (i) The expenditure on salary and allowances of those officers who are directly connected with the
work of maintenance in the field will be charged to the respective Abstracts on Repairs and
Maintenance instead of to General Administration as at present e.g. Bridge Engineers in-charge of
Bridge Engineering Workshops, Workshop Officers (such as Superintendent of Workshops, Works
Managers etc.), Senior D. E. Es. In-charge of Electric Loco Sheds etc.
(ii) The expenditure on repairs and maintenance of staff quarters and welfare buildings which used to
be charged to existing Abstract 'A'-Maintenance of Way and Works will now be charged to Abstract'
'J'--Staff Welfare and Amenities.
(iii) The Repairs and Maintenance of Plant and Equipment of all Departments which used to be
charged to the respective Maintenance Abstracts such as 'A', 'B','C' etc., will now be charged to a
separate Abstract for Repairs and Maintenance of Plant and Equipment viz., Abstract 'E'.
(iv) Operating Expenses for Rolling Stock and Equipment which is part of the existing Abstracts 'B',
'C', 'D', 'H' and 'J' will all be charged to a separate Abstracts for Operating Expenses for Rolling Stock
and Equipmentviz., the new Abstract 'F' and Operating Expenses forming part of existing Abstract 'E'
and 'G' will be charged to Abstract 'G' and 'K'.
(v) The expenses of the Medical Department, which used to be charged to Abstract 'F' under General
Departments will now be included in new Abstract 'J' Staff Welfare and Amenities.
(vi) Expenditure of the Security Department and related expenses such as Order Police and payment
to State Governments in this connection, which used to be included under the existing Abstract 'F' for
General Departments will now be charged under Abstract 'K' for Miscellaneous Working Expenses.
(vii) The retirement benefits to staff such as the contribution of bonus to S. R. P. F. gratuities, Special
contribution to Provident Fund which used to be charged to Abstract 'G' Miscellaneous Expenses and
the payment of the pension and other retirement benefits which were charged to Abstract 'N' will now
be charged to separate Abstract for Provident Fund, Pension and other retirement benefits Abstract
'L'.
(viii) The Abstract 'K' for purposes of recording Miscellaneous Expenses includes the payment of
Compensation Claims, which used to be booked under different Abstracts under the existing scheme.
(ix) The appropriation to Depreciation Reserve Fund which used to be booked under Abstract 'K' and
appropriation to Pension Fund which used to be booked under Abstract 'M ' under the existing
arrangement are now both booked under Abstract 'M '-Appropriation to Funds.
(x) The expenditure under Suspense which used to be charged to Abstract' I'-Suspense will now be
charged to Abstract 'N'-Suspense.
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CLASSIFICATION OF REVENUE EXPENDITURE APP.

Demand No. 3--Abstract 'A'
General Superintendence and Services
Sub-Heads
Deta
110 Establishment of the General Manager.
111 Officers.
112 Office Establishment.
113 Contingencies.
120 Establishment of the

Divisional Railway Managers:
121-123-As above in 111-113.

124 Officers EDP.
125 Office Estt.. EDP.
126 Cost of stationery, EDP.
127 Discs & Tapes.
128 Rentals EDP.
129 Repairs & Maintenance / C
Computers / other Machines e
130 General Management Services (Planning Efficiency, Workstudy etc).
131-133As in 111-113.
140 Commercial Advertisement and Publicity.
141-143-As in 111-113.
144. Inangural functions
150 Vigilance .. .. .. ..
151-153-As in 111-113.
160 Legal Cell .. .. ..
161-163As in 111-113.
164 Fees paid to counsel.
165 Costs and other legal exp
166 Less cost recovered.
170 Miscellaneous expenses
190 Credits or recoveries .

.(Authority:- Railway Boards letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116
171 Carriage of revenue store

172 Loss of cash.
173 Loss of stores-Physical lo
174 Loss of stores due to dete
depreciation.
191 Recovery of O&M charges from

192 CENVAT credits
193 Others
210 Accounts .. .. ..
220 Cash and Pay .. ..
230 Statistical .. ..
240 Electronic Data Processing
211 Officers.
212 Office establishment,
213 Contingent expenses,
214 Outdoor inspection and ve
215 Payment to Accountant G
221-223-As in 211-213.
231-233-As in 211-213.241-24
244 Cost of punching cards.
245 Cost of computer ribbons.
246 Cost of computer statione
247 Computer rental.
248 Rental for Punches. Verifie
249 Discs and tapes.
271 Carriage of revenue store

272 Loss of cash.
273 Loss of stores-Physical Lo
274 Loss Of stores-due to dete
290 Credits or recoveries
291 Commission recovered fro

warrant and credit notes for M
292 Charges recovered on hire
(Authority:- Railway Boards letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116
293 Recovery of O&M char

Railways /SPVs etc.
294 CENVAT credits

295 Others
310 Establishment (other than staff welfare and unions etc.)
311 Officers.
313 Contingent expenses.
320 Staff Welfare and Union affairs
321-323-As in311-313
330 Sports and cultural activities and others.
331-333-As in311-313.
340 Recruitment Cell

341 Officers
342 Office Establishment
343 Contingent Expenses
371-374-As in271-274.

391Recovery of O&M ch
Railways /SPVs etc
392 CENVAT credits
393 Others
410 Stores Branch
411 Officers.
414 Officers EDP.
415 Office Estt. EDP.
416 Cost of Stationary, EDP.
417 Discs & Tapes.
418 Rentals EDP.
419 Repairs & Maintenance/ C
Machines etc. EDP.
420 Stores Depots
421 Officers.
422 Office Establishment (othe
inspection).
423 Contingent Expenses.
424 Establishment Reciept
425 Establishment Stock ke
470 Miscellaneous Expenses
471- 474 As in 271-274
491Recovery of O&M charges f

/SPVs etc
492 CENVAT credits

493 Others
510 Establishment exclusively for permanent way.
511 Officers.
520 Establishment exclusively for Works.
521 Officers other than worksh

522 OfficersWorkshop.
523 Officers-Bridge-other than
524 Officers-Bridge -Workshop
525 Office Establishment-othe
526 Office Establishment-Wor
527 Office Establishment-Bridg
528 Office Establishment-Bridg
529 Contingent Express.
530 Joint Establishment
531 Officers.
571-574-As in271-274.

591Recovery of O&M charges from

592 CENVAT credits
593 Others
For Motive Power

610 Workshop Branch including Drawing Office, Planning and Production.
611 Officers.
For Carriage and wagon

614 Officers.
For Motive Power

620 Loco and Carriage and Wagon Branch.
621 Officers.
For Carriage and Wagon
624 Officers.
630 Mechanical Operating
631-633 As in 311-313.
640 Others
641-643-As in 311-313 (Ferry

644-646-As in 311-313 (Others
650 EDP in Workshops ..
651 Officers EDP.

652 Office Estt. EDP.
653 Cost of Stationery, EDP.
654 Disks & Tapes.
655 Rentals EDP.
656 Repairs & Maintenance/C
agement.
Machines etc. EDP.
671-674As in271-274.
690 Credit or recoveries
692 CENVAT credits

693 Others
710 Administration
711-713-As in 111-113.
720 Electrical Traction
721 Officer-Electric Traction.

722 Office Establishment-Elec
723 Contingencies-Electric Tra
724 Officers-Electrical Operati
725 Office Establishment-Elec
726 Contingencies-Electric Op
730 Electrical General Services ..
731-733-As in 111-113.
740 Electrical Workshop Drawing and Estimating.
741-743-As in 111-113.
771-774As in271-274.
792 CENVAT credits

793 Others
810 Administration
811 -813As in 111-113.
820 Signalling
821-823-As in 111-113.
830 Telecommunication
831-833As in111-113.
840 Workshop Drawing and Estimating ..
841 -843-As in 111 113
871-874-As in 271-274.
892 CENVAT credits

893 Others
910 Traffic Operating
911 -913-As in 111 -113 above
920 Traffic Commercial (excluding Claims organisation).
921 -923-As in 111 -113 above
930 Safety
931 -933-As in 111 -113 above
940 Planning
941 -943-As in 111 -113 above
950 Others (Road Services etc.) ..
951 -953-As in 111 -113 above

954 Share of wagon interchan
971-974-As in271-274.
992 CENVAT credits

993 Others
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EXPLANATORY NOTES Abstract A
A 110 (A 111,112)
The expenditure on salary, allowances etc. on General Manager, Sr. D. G. M., D.

G. M. and other |officers of the General Manager's Secretariat and their office
establishment will be recorded under these detailed heads.
A113,123,133,143, Contingent Expenses will include all expenditure incidental to the upkeep of the
153,163, 213,223, office such as, stationery, forms, printing charges, books, publications, uniforms,
233, 243,313,323, clothing to class IV staff, departmental advertising charges, cost of repairs and
maintenance of typewriters and accounting, machines etc., rental for office
equipment (other than data processing), conveyance hire to staff , at
333,413, 423,
Headquarters or outstations, taxi hire to officers, rental for P & T telephones and
513,529, 533,
call charges including trunk calls, water, electric light and power expenditure and
613,616, 623,
miscellaneous other charges. (The expenditure on repairs and maintenance of
626,633,643,
computer and other machinery in the Electronic Data Processing Centre will be
646,713, 723,
726,733,743, 823, booked to the head A-243) Expenses on account of advertisements relating to a
833,843, 913, 923, particular department should be charged to the contingencies of that particular
department while those relating to general publicity should be charged to A. 143.
933, 943, 953.
Commission paid to private canvassers for securing advertisements in the
Railway buildings and carriages, etc. will also be debited to this head.
Note '-Commission paid to organisers of pilgrim and excursion special trains is
charged to G-723.
A120, (A121, 122) The expenditure on DRMs, and their office establishment will be recorded in
these detailed heads.
A124, 128,
These will record the working costs of Divisional Computers.
A129
This will record Expenditure on Repairs and Maintenance Contingencies on

computer and other machines etc., in EDP Centre of Divisions.
A130, (A131, 132) Will record the expenditure on Chief Planning Officer and his officers and office
establishment as well as Efficiency and Work-Study Officers and staff
expenditure.
A140 (A141, 142)
Will record the expenditure on the officers and staff of the public relations
organisations and those employed in commercial advertisement and publicity.
A165
Will record court fees and other legal expenses incurred in instituting suits on
behalf of and defending suits against the Railway.
A171, 271, 371,

471, 571, 671,
771, 871, 971,
Will record the cost of freight on the carriage of stores supplied.
A200
Will record the expenditure on all officers of the Accounts and Cash and Pay
Department and Statistical Offices at the Headquarters as well as on the
Divisions and their office establishment and the E. D. P. organisation.

A 310 (A 311, 312) Will record the expenditure on C. P. 0. and his other Personnel Officers and their
establishment and corresponding Divisional Officers and their staff if at the
Divisional Headquarters as well.
A320
(A321, 322)
Will record the expenditure on Welfare officers, Officers-in-charge of P. N. M. and

Staff Union and |Labour matters and their establishment.
A330
(A331,332)
Will record the expenditure on sports and cultural activities and connected
establishment and other officers and staff of the Personnel Department not
included in A-310 or 320 above.
A410
(A411,412)
Will record the expenditure on C. 0. S. and other Officers of the Stores

department in the Headquarters Office and their establishment.
A414, 418
Will record also working costs of stores computers.
A 419
This will record expenditure on Repairs and Maintenance Contingencies on

Computer and other machines etc., in EDP Centre of stores.
A500
Will record the expenditure on all officers and their establishment at the
Headquarters of the Railway as well as at the Divisional Headquarters who do not
hold any specific charge of a sub-division or workshop.
A510
Will record the expenditure on Chief Engineer Track, Addl. Chief Engineer Track
etc. and other Engineers in-charge of Track maintenance and their establishment
including Estimating, Drawing and Designs sections etc.
(A511,512)
A521&A525
Will record the expenditure on salary and allowances of Chief Engineer and other
officers under him and their staff including Estimating, Drawing and Designs
section etc. meant exclusively for works other than workshop and bridges.
A522 & 526
Will record the expenditure on officers incharge of Engineering workshops other

than Bridge Workshops and their establishment.
A523 & A.527
The expenditure on C. B. E. and his officer and establishment will be recorded

under this head.
A524 & A528
Will record the expenditure on officers and establishment in-charge of Bridge

Engineering Workshop.
A530
Will record the expenditure on officers and their staff whose responsibilities cover
track and other works.
A600
Will record the expenditure on all officers at the Headquarters of the Railway and
their establishment as well as at the Divisional Headquarters if they are on
general duty and not holding any specific charge of a shed/workshop or
section/sub-division.
A610
Will record the expenditure on C. W. E. and his officers and establishment.

Officers who hold specific charge of Motive Power or carriage and Wagon
Workshop at the Headquarters will be booked under their respective detailed
heads; so also their establishment.
(A611,612,
614,615)
A620
(A621,622,
624,625)
Will record the expenditure on C. M. E. and his officers and establishment,

Officers who hold specific charge of Motive Power or carriage and Wagon
(Running sheds etc.) will be booked under their respective detailed heads; so
also their establishment.
A630
(A631,632)
Will record expenditure on officers such as Dy. C.M.E. (Operating), DME

(Operating), etc. and their establishment.
A650
This will record working cost of workshop computers.
A656
This head will also record expenditure on Repairs & Maintenance / Contingencies
on Computer and other machines etc. in EDP of workshops.
A700
Headquarter of the Railway or the Divisional Headquarters excluding those who
are directly in charge of a workshop/Loco, E.M.U. Shed. The expenditure on the
latter will be booked under their respective abstracts for maintenance expenditure
e.g., Abstract 'C', 'D', 'E' as the case may be.
A 710 (A.711, 712) Will record the expenditure on C.E.E. and his officers and establishment.
A. 720 (A. 721,
722 . 724, 725)
Will record the expenditure on Addl. C.E.E. or Dy. C.E.E. or D.E.E., A.E.E. and
their establishment in-charge of traction, and operation.
A. 730 (A.731,
732)
Will record the expenditure on officers and establishment in charge of General

Electric Services such as train lighting and Air Conditioning and General services.
A. 740 (A.741,
742)
The expenditure on officers in-charge of Workshop Drawing and Estimating at the

Headquarters and their establishment will be booked under this head.
A. 800
Headquarters of the Railway or the Divisional Headquarters excluding those who
are directly in-charge of a workshop.
A. 810 (A.811,812) Will record expenditure on C.S.T.E. and his officers and their establishment.
A.820, (A.821,822)
A. 830 (A.831,832) Will record expenditure on officers and staff according to their specific charges,
A. 840 (A.841,842)
A. 900
Will cover the expenditure on officers and their establishment at the Headquarters
and also of the Divisional Officers and their office staff who are on general duty
and not holding any specific charge of a unit.
A. 910 (A.911,
912)
Will cover the expenditure on, C. 0. P. S. and his Officers and establishment
except Safety and Planning as well as the Operating Officers in the Divisions who
are on general duty and not holding any specific charge of a unit.
A. 920 (A. 921,

922)
Will cover the expenditure on C. C. S., C. M. S. and his officers and

establishment as well as the Commercial Department Officers at the Divisions
who are on general duty not holding specific charge of a unit.
Note :- C.C.O. and his organisation will be booked under Abstract K.210.
A.930 (A. 931,932) Will cover the expenditure on C.O.P.S./Addl. C.O.P.S./Dy. C.O.P.S. and Executive
incharge of Safety at the Headquarters/Divisions and their establishment who are
not holding specific charge of a unit.
A.940 (A.941,942) Will cover the expenditure on Addl. C.O.P.S. Planning/Dy. C.O.P.S., Planning etc.
at the Headquarters of the Railway and their establishment.
A. 951 & A. 952
Will record expenditure on officers, and their staff in-charge of other items such
as road service etc.
A954
Will record the share of expenditure of Wagon Interchange Office.

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CLASSIFICATION OF REVENUE EXPENDITURE App. I

Demand No. 4--Abstract 'B'
Repairs and maintenance of Permanent Way and Work
Minor Heads
100 Establishment in
offices
200 Maintenance of
Permanent Way.
Sub-Heads
Detailed Heads
110 Officers and office

Establishment
111 Civil Engineers - other than workshop.

112 Civil Engineers - Workshop.
113 Bridge Engineers - other than workshop.
114 Bridge Engineers - workshop.
115 Office Establishment - Way and Works
other than workshops.
116 Office Establishment - Way and Works
-Workshops.
117 Office Establishment - Bridge - Other than
workshop.
118 Office Establishment - Bridges - Work
shop.
120 Supervisory staff

and their office staff
121 Subordinate Supervisory staff-Perma

nentWay.
122 Subordinate Supervisory staff-works.
123 Subordinate Supervisory staff-Bridges.
124 Subordinate Supervisory staff-Workshop.
125 Office staff-Permanent Way.
126 Office staff-Works.
127 Office staff-Bridges.
128 Office staff-Workshop.
130 Contingent
Expenses
130 Same.
210 Group'A' (B.G.) ..
211 Manual Maintenance.

212 Maintenance by Machines.
213 Ballasting.
220 Group 'B' (B.G.) ..
221 to 223 As in 211-213.
300 Maintenance of
Bridge work and Tunnels
including Road
over/undor bridges.
400 Maintenance of
service buildings (other
than staff Quarters and
Welfare buildings).
230 Group 'C' (B.G.) ..
231 to 233-As in 211-213
240 Group'D'(B.G.) ..
241 to 243 As in 211-213
250 Group 'E' (B.G.) ..
251 to 253- As in 211-213
260 Group'Q'(M.G.) ..
261 to 263-As in 211-213
270 Group 'R' (M.G.) ..
271 to 273- As in 211-213
280 Group 'S' (M.G.) ..
281 to 283-As in 211-213
290 Narrow Gauge
291 Maintenance.
293 Ballasting.
310 Girder Bridges
310 Same.
320 Other Bridges
320 Same.
330 Tunnels
330 Same.
340 Road over/under

bridges including footover bridges.
340 Same.
410 Office buildings ..
410 Same.
420 Stations, Goods

Sheds ..
420 Same.
430 Workshops and

Stores ..
431 Workshops.
432 Sheds.
433 Stores.
440 All other structures
440 Same.
500 Water supply,

Sanitation and Roads
(other than Colonies,
staff Quarters and
Welfare buildings).
600 Other repairs and

main tenance.
700 Special repairs

pertaining to Breaches,
Accidents etc. including
Special Revenue works.
510 Water supply
510 Same.
520 Sanitation
520 Same.
530 Service Roads and

others (Misc.) ..
531 Stations, Goods sheds,0ffice buildings,

etc
532 Fencing and Level crossing etc.
610 Shore connections

at ferries ..
610 Same.
620 Station machinery

other than water supply
arrangements.
620 Same.
630 Conservancy of
Rivers ..
630 Same.
640 Trees, plantations,

Nurseries etc. ..
641 Hedges and Lawns.

642 Nurseries.
643 Tree plantation.
644 Others.
650 Miscellaneous
expenses
651 Carriage of Revenue Stores.

652 Loss of cash
653 Loss of stores- Physical Loss
654 Loss of stores due to depreciation/
deterioration.
655 Over/under charges in manufacturing
repairs and on cost.
656 Other adjustments.
657 Other miscellaneous expenses.
710 Breaches
711 Earthwork,
712 Bridges.
713 Permanent Way.
714 Ballast.
715 Miscellaneous.
900 Credits or
recoveries.
720 Accidents
721 to 725-As 711 to 715 above
730 Others
731 Formation Treatment.
910 Credits for materials

released from Revenue
works.
911 Dismantling charges.

912 Credits for material released from
Revenue Works charged to "Ordinary
Revenue".
920 Share of credits for

freight charges on
Railway material
including coal.
921 Share of credits for freight charges on

Railway coal
Diesel oil.
Railway stores and material.
930 Write back of the

cost of Military Sidings
initially charged to
Capital.0 Other
930 Same
recoveries (Authority:Railway Boards letter No
940.Other
recoveries
(Authority:- Railway Boards
letter No. 2014/AC-II/2/2 dt. 14.08.14)
..acs no.116
941Recovery of O&M charges from NonGovernment Railways /SPVs etc

942 CENVAT credits
943 Others
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EXPLANATORY NOTES Abstract 'B'
B. 110
Will record the expenditure on officers such as A.E.N s. in direct charge of a subdivision, X. E. Ns, "Superintendent Workshop' Bridge Engineers solely in-charge of
Bridge(s) etc. and their office establishment.
B121124
Subordinate supervisory staff includes all non-gazetted staff, not directly employed
on the execution of any work but supervising the work of men actually doing the
work. Inspectors in charge of permanent way, interlocking, girders bridges, etc. Come
under this category. Pay and allowances of land surveyors will also be booked under
this head.
B. 125128
Will record expenditure on the Office establishment of Engineering subordinate

supervisors, clerks, timekeepers etc.
B. 130
Contingent Expenses will include all expenditure incidental to the upkeep of the office
such as stationery, forms, printing charges, books, publications, uniforms, clothing to
class IV staff, departmental advertising charges, cost of repairs and maintenance of
typewriters and accounting machines etc; rental for office equipment (other than data
processing), conveyance hire to staff at Headquarters or outstation, taxi hire to
officers, rental for P & T telephones and call charges including trunk calls, water,
electric light and power expenditure, and miscellaneous other charges.
B. 211,
221.231,
241.251,261.
271, 281. 291
Will record the outlay on maintenance of permanent way and earth-work of the track
viz. Labour (including wages of the fixed staff of mates, Gangmen, Line watchmen
and trolleymen), Permanent way materials, consumable stores etc. The cost of
maintenance and repairs of protective work not connected with bridges shall be
debited to this head.
B.212,222,
232, 242, 252,
262 272, 282.
Will record the expenditure on Sections which have been specifically identified for
mechanized maintenance and in which maintenance has been wholly or almost
wholly mechanized.
B.213,223,
233, 243.253,
263. 273, as
283. 293.
Will also include the charges for loading and unloading of ballast train working for
maintenance purposes (including truck money allowance of Ballast train guard),
charges for ballast train working as well as the cost of sidings if any specially
constructed in connection with quarrying and carriage of ballast for revenue
purposes. It will, however, not include departmental labour charges, the cost of
spreading and ballasting of track or machine packing of track which will come under
manual or machine maintenance as the case may be.
Sub-head- B. 210 Group 'A' (B.G.) means track with a sanctioned speed of 160 km.
p. h.
Sub-head- B. 220 Group 'B' (B.G.) means track with a sanctioned speed of 130 km.
p. h.
Sub-head- B. 230 Group C' (B.G.) means suburban Sections Mumbai and
Calcutta.
Sub-head- B. 240 Group 'D' (B.G.) means track with a sanctioned speed of 100 km.
p. h.
Sub-head- B. 250 Group 'E' (B.G.) means other track including yards and sidings.
Sub-head- B. 260 Group 'Q' (M.G.) means track with a sanctioned speed of more
than75km.p. h.
Sub-head- B. 270 Group 'R' (M.G.) means track with a sanctioned speed of 75 km. p.
h.
Sub-head- B. 280 Group 'S' (M.G.) means track with a sanctioned speed of less
than75 km. p. h.
B. 310
(i) This will record expenditure on maintenance of girder bridges such as painting,
repairs to steel work, repairs to masonry and road decking etc.
(ii) The cost of incidental works which are part of the bridges themselves such as the
rivetment of banks as bridge approaches or shore protection piers will also go under
this head. Aerial surveys which are required principally in connection with the
maintenance of existing bridges and take the place of annual surveys carried out by
the open line staff, should also be charged to this head.
(iii) Will also cover the expense of retimbering the sideway of bridges as well as the
expenditure on bridge watchmen.
B400
Will bear the outlay on the maintenance such as white washing, colour washing,
distempering, painting, flooring, roofing and other maintenance of various types of
service buildings enumerated under the sub-heads. Repairs and renewals of fencing
of detached land for service buildings should be charged to this head. Expenditure on
repair and maintenance of buildings of Railway schools and colleges should not be
booked under this head but under J-110.
B510
Will record expenditure on arrangements for water supply i.e., source of supply,
pumping installations, water columns, storage including painting of high service
tanks, treatment, distribution arrangements, cost of water etc.
B520
Will record expenditure on arrangements for sanitation i.e., drains, sewers, sewage
installations and all other expenditure on sanitary arrangements.
B532
Will record the expenditure for maintenance of fencing and level crossings with
gates, bars, turnstiles, gate keepers' lodges, approaches and any signals or
appliances connected with the working of the same, as also mile plates, boundary
pillars, and other similar items of miscellaneous nature which cannot be allocated to
other specific sub or detailed heads.
B610
Will bear the charges for maintaining steamer ghats.
B630
Will bear all the charges for maintaining river bunds and river training works (but not
those protection works which are charged to the bridges).
B640
All expenditure on planting, upkeep and care of trees along Railway lines and the
planting and maintenance of station gardens, and of nurseries for the supply of
required trees and plants and similar expenditure in railway staff colonies and
compounds of railway staff quarters will be charged to this head.
B651
Will be debited with all freight charges for materials for the maintenance of way,
works and stations.
B700
Includes expenditure on repairs arising from special causes such as floods,
monsoons, earthquake damages caused due to accidents etc. and will not include
ordinary recurring expenses on routine repairs to the formation. Expenditure on
arrears of repairs put off from one year to another, being in the nature of nonrecurring charges is also treated as special.
Back
**************

Demand No. 5--Abstract 'C' (contd.)
Repairs and Maintenance of Motive Power
Minor Heads
offices.
Sub-Heads
Detailed Heads

establishment
(Mechanical).
111 Officers-Mechanical.
112 Officers-Ferry service.
113 Administrative Office Establishment-Steam
114 Administrative Office Establishment-Diesel
115 Administrative Office Establishment-Ferry

(Mechanical)
121 Subordinate supervisory staff-Steam.

122 Subordinate supervisory staff-(Diesel).
123 Office staff-Steam.
124 Office staff-(Diesel)
125 Subordinate supervisory staff-Ferry.
126 Office staff-Ferry.
130 Contingent and

Laboratory expenses
(Mechanical)
130 Same.

Establishment
(Electrical)
141 Officers (Workshop).

142 Officers (Open Line).
143 Office Establishment (Workshop).
144 Office Establishment (Open Line).
200 Steam Locomotives

(Electrical)
151 Supervisory staff (Workshop).

152 Supervisory staff (Open line).
153 Office staff (Workshop).
154 Office staff (Open Line).
160 Contingent
expenses (Electrical)
160 Same.
210 Running repairs in

sheds
211 Mechanical services

215 Electrical services.

workshops for sheds.
221
225
231
235
241
above)
245
251
255
261
265
230 Periodical
overhauls
240 Intermediate
overhauls ..
250 Special repairs ..
(As in 211, 215
260 Other repairs

270 Miscellaneous
charges inclusing
adjustments.
271 Super heaters and other conversions

272 Trials and experiments.
273 Special adjustments.
274 Overcharges and undercharges Oncost.
275 Overcharges and undercharges
Manufacture and repairs.
Diesel Electrics
300 Diesel Locomotives

sheds .. ..
311 Body bogie and brake rigging.

312 Traction motors and other electrical rotating
machines.
313 Engine.
314 Compressors and exhausters.
Diesel Hydraulics315 As in 311.
316 Transmission equipment.
317 As in 313.
318 As in 314.
320 Running repairs
done in workshops for
sheds.
321 to328as in 311 to 318.
330 Periodical
overhauls ..
331 to 338 as in 311 to 318.
340 Intermediate
overhauls
341 to 348 as in 311 to 318.
350 Special
repairs .. .. ..
351 to 358 as in 311 to 318.
360 Other repairs
361 Control, cables and other running repairsDiesel Electrics.

362 Control and cables and other running
repairs done in workshop for sheds-Diesel
Electrics.
363 Control and cables and other repairsPeriodical overhaul- Diesel Electrics.
364 Control and cables and other repairs-for
intermediate overhaul-Diesel Electrics.
365-368 Same as 361 to 364 for Diesel
Hydraulics.
370 Miscellaneous
charges including
adjustments.
371 to 374 Diesel Electrics-Same as for 272 to

275.
375 to 378 Diesel Hydraulics-Same as for 272 to
275.
Electric Locomotives A. C.
500 Electric Locomotives 510 Running repairs in

sheds.
511 Body Bogie and Brake rigging.

machines.
513 Transformers and other converting
equipments.
514 Compressors and exhausters etc.
Electric Locomotives D. C.
515 to 518-Same as 511 to 514.
520 Running repairs

sheds.
521 to 528-Same as'511 to 518.
530 Periodical
overhauls ..
531 to 538-Same as 511 to 518.
540 Intermediate
overhauls
541 to 548-Same as 511 to 518.
550 Special repairs and

overhauls
551 to 558-Same as 511 to 518.
Electric Locos A. C.
560 Other
repairs .. .. .. ..
561 Control cables and other running repairs.

done in workshops for sheds.
563 Control cables and other repairs-periodical
overhauls.
564 Control cables and other repairs- Inter"
mediate overhauls.
Electric Locos D. C.
565 to 568-Same as 561 to 564.
600 Rail cars, Ferry

steamers and other
maintenance expenses
570 Miscellaneous
charges including
adjustments.
571 to 574 (A.C.)-Same as 272 to 275.

575 to 578 (D.C.)--Same as 272 to 275.
610 Rail cars
611 Running repairs.

612 Periodical Overhauls.
615 Other repairs and adjustments
630 Ferry steamers,

630 Same.
barges and minor crafts.
640 Harbours
640 Same.
650 Other
miscellaneous expenses
(Mechnical Department
including Ferry service).
651 Carriage of Revenue stores.

652 Loss of Cash.
653 Loss of Stores-Physical Loss. 654 Loss of
stores-deterioration/depreciation.
670 Other
671 to 674- As in 651 -654.
(Electrical Department).
900 Credits or
Recoveries.
910 Credits for material

works (Mechanical
Department).
911 Dismantling charges

912 Credits for released material Steam
traction .
913 and 914 As in 911-912-Diesel traction.917 and 918 As in 911-912" -Ferry service and
others.

works (Electrical
Department)
921 Dismantling charges (Electric Locomotives).

922 Credits for released material (Electric
locomotives).

freight charges on
Railway material
including coal.
931 Share of credits for freight charges-On

Railway coal.
Diesel oil.
Railway Stores and material.
940 Other recoveries
941Recovery of O&M charges from Non-Government

Railways /SPVs etc
(Authority:- Railway
Boards letter No. 2014/ACII/2/2 dt. 14.08.14) ..acs no. 116
942 CENVAT credits

943 Others
Back

EXPLANATORY NOTES Abstract 'C'
C110
C120
Will also include the expenditure on officers, supervisory staff and their office staff in
Loco sheds as well.
C111
Will record the expenditure on Superintendents (Workshop), Works Manager, Asst.

Works Managers, Metallurgist etc. in workshops.
C113
Will record the expenditure of the office establishment of the offices in C. 111 above.
C130
C160
Contingent expenses will include all expenditure incidental to the upkeep of the office
class IV staff, departmental advertising charges cost of repairs and maintenance of
typewriters and accounting machines etc. rental for office equipment (other than data
processing), conveyance hire to staff at Headquarters or outstations, taxi hire to
electric light and power expenditure and miscellaneous other charges.
All laboratory expenses relating to Mechanical Department other than the pay and
allowances of the Chemist and Metalurgist and his staff e. g. cost of chemicals
,consumable stores etc. will be booked under the head C-130.
C140
C150
Will record the expenditure on officers, Supervisory and office establishment in

workshops and open line dealing with the repairs of electric locomotives.
C210
C310
Will record all expenses incurred on maintenance and upkeep of locomotives and
boilers (of steam locos) in running sheds.
C220
C320
boilers (for steam locos) work done in Workshops for sheds.
C230*
C330*
C612**
This head is intended to book expenditure incurred in the periodical overhauls of

locomotives fixed on consideration of kilometreage worked or the periodical
examination of boilers.
C240
C340
The loss of efficiency and reliability normally displayed by locomotives after 1,00,000
or more kilometres run renders their stoppage for general machinery repairs
essential. Such repairs are called "Intermediate overhauls".
C250
C350
This head is intended to book charges on account of overhauls of locomotives

between periodical overhauls, owing to either some special damages sustained in
operation or owing to material or other defects. The charges for the reconditioning of
locomotives will also be booked under this head.
Repairs and reconditioning works (mentioned in this rule) estimated to cost over Rs.
25,000/-each in the case of Locomotives and Rs. 5,000/- in the case of boilers and
tenders should be carried out only after necessary estimates have been prepared
and sanctioned by competent authority.
C260*
Works which cannot be carried out in the running sheds themselves either owing to
considerations of economy or to inadequacy of mechanical equipment and which
have therefore to be done in workshops should be clearly defined for each railway
and all expenditure on such works should, in the first instance, be charged to this
head and subsequently cleared therefrom by charging the running sheds (allocation
C-220) with a prefixed schedule of average repair charges to each item, the
difference between the actual expenditure and the amount charged to the Running
Sheds being allowed to stand at debit of this head. In the absence of such a
schedule the repair costs may be estimated provided they are not more than Rs.
500/- in each case. If the estimated cost exceeds Rs. 500/- the actual expenditure
incurred should be debited to the Running shed or Division.
C. 271
Additions and alterations have frequently to be made to locomotives as in the case of

addition of feedwater heaters, the conversion of 'Saturated' boilers into
"Superheated" boilers etc. These should generally be undertaken at the time of
periodical or other overhauls and all expenditure incurred, including that allocable to
the overhauls should be treated as the cost of conversion and booked under this
head.
C. 273
C. 372
C. 376*
This head is intended to record the expenditure (or credits) which cannot be regarded
as expenditure (or credits) pertaining to the year of accountal.
C. 274
C. 373
C. 377*
The difference between the actual 'on cost' expenditure booked under "on cost" work
orders and the estimated 'on cost' distributed amongst the various work order should
be booked to this head.
C. 275
C. 374
C. 378*
Difference between actual cost of manufacture or repair and the estimated cost at
which materials have been issued:
(i) by the manufacturing shops (e. g. smithies and foundries) to the finishing shops or
stores, or
(ii) by the finishing shops to stores or outstations or for use on work in the shops
themselves, Should be booked under this head; balances under the grouping work
orders under the Locomotives Workshop Manufacture Suspense Account on account
of the difference between the actuals of Work executed on these work orders and the
credits realized therefor on an estimated basis should also be booked under this
head.
C. 300
Will record expenditure on maintenance of all types of diesel locomotives.
C.510
Will bear the expenditure on schedule maintenance in sheds, e. g.,1A. 1B, 1C, AOH
repairs etc
C.530
Will bear the expenditure in workshops on items included in t he normal schedule of

POH. The expenditure on consumable items (e. g., lubricants, carbon brushes,
brake, blocks, lamps etc.) used on locomotives by Divisions will be booked to
operating expenses under Abstract 'F'. The expenditure on these items incurred by
workshops will, however, be booked under Abstract C'.

C.550
Will also record expenditure on repairs to accident demaged locos.
C. 610
Will record expenditure on repairs to rail/cars (including that on the locomotive

portions thereof) propelled by steam or internal combustion engines. Expenditure on
repairs to geared locomotives e. g., Sentinal and Clayton locos will be booked under
C-200.
C. 630
Will record the expenditure on all type of repairs (petty repairs to periodical
overhauls), carried out either in the general workshop of the railway or if a subsidiary
workshop is specially maintained for the flotilla in such workshop.
Note :-The subsidiary workshop if maintained in connection with a flotilla is to be
treated in all respects like a Loco Workshop at an outstation and the outlay on the
repairs to the flotilla will be intimated through general workshop out-turn statement.
C. 640
C. 651
C. 671
Will record the outlay on repairs and maintenance of harbours under the control of
the Railway will bear the freight charges on material for the repairs and maintenance
of Motive power including rail cars and ferry steamers relating to mechanical and
Electrical Departments.
* Will record expenditure on repairs of the engines which are undertaken in workshops and the charge for
which is made through workshop outturn statement. The analysis of expenditure under these heads
should be in accordance with the instructions.
** Will include expenditure on repairs of all coaching and goods stock adjusted through the workshop outturn statement. The principle involved in the analysis and recording of expenditure under these heads
would be the same as in the case of workshop repairs under Abstract' C '.
Back
**************
ASSIFICATION OF REVENUE EXPENDITURE App. I

Demand No. 5--Abstract 'C' (contd.)
Repairs and Maintenance of Motive Power
Minor Heads
offices.
Sub-Heads
Detailed Heads

establishment
(Mechanical).
111 Officers-Mechanical.
112 Officers-Ferry service.
113 Administrative Office Establishment-Steam
114 Administrative Office Establishment-Diesel
115 Administrative Office Establishment-Ferry

(Mechanical)
121 Subordinate supervisory staff-Steam.

122 Subordinate supervisory staff-(Diesel).
123 Office staff-Steam.
124 Office staff-(Diesel)
125 Subordinate supervisory staff-Ferry.
126 Office staff-Ferry.
130 Contingent and

Laboratory expenses
(Mechanical)
130 Same.

Establishment
141 Officers (Workshop).

142 Officers (Open Line).
(Electrical)
143 Office Establishment (Workshop).

144 Office Establishment (Open Line).

(Electrical)
151 Supervisory staff (Workshop).

152 Supervisory staff (Open line).
153 Office staff (Workshop).
154 Office staff (Open Line).
160 Contingent
expenses (Electrical)
160 Same.

sheds
211 Mechanical services

215 Electrical services.

221
225
231
235
241
above)
245
251
255
261
265
230 Periodical
overhauls
240 Intermediate
overhauls ..
(As in 211, 215
260 Other repairs

270 Miscellaneous
charges inclusing
adjustments.
271 Super heaters and other conversions

272 Trials and experiments.
273 Special adjustments.
274 Overcharges and undercharges Oncost.
275 Overcharges and undercharges
Manufacture and repairs.
Diesel Electrics

sheds .. ..
311 Body bogie and brake rigging.

machines.
313 Engine.
314 Compressors and exhausters.
Diesel Hydraulics315 As in 311.
316 Transmission equipment.

317 As in 313.
318 As in 314.
320 Running repairs
sheds.
321 to328as in 311 to 318.
330 Periodical
overhauls ..
331 to 338 as in 311 to 318.
340 Intermediate
overhauls
341 to 348 as in 311 to 318.
350 Special
repairs .. .. ..
351 to 358 as in 311 to 318.
360 Other repairs
361 Control, cables and other running repairsDiesel Electrics.

362 Control and cables and other running
repairs done in workshop for sheds-Diesel
Electrics.
363 Control and cables and other repairsPeriodical overhaul- Diesel Electrics.
364 Control and cables and other repairs-for
intermediate overhaul-Diesel Electrics.
365-368 Same as 361 to 364 for Diesel
Hydraulics.
370 Miscellaneous
charges including
adjustments.
371 to 374 Diesel Electrics-Same as for 272 to

275.
375 to 378 Diesel Hydraulics-Same as for 272 to
275.
Electric Locomotives A. C.
500 Electric Locomotives 510 Running repairs in

sheds.
511 Body Bogie and Brake rigging.

machines.
equipments.
514 Compressors and exhausters etc.
Electric Locomotives D. C.
515 to 518-Same as 511 to 514.
520 Running repairs

sheds.
521 to 528-Same as'511 to 518.
530 Periodical
overhauls ..
531 to 538-Same as 511 to 518.
540 Intermediate
overhauls
541 to 548-Same as 511 to 518.

overhauls
551 to 558-Same as 511 to 518.
Electric Locos A. C.
560 Other
repairs .. .. .. ..

done in workshops for sheds.
563 Control cables and other repairs-periodical
overhauls.
564 Control cables and other repairs- Inter"
mediate overhauls.
Electric Locos D. C.
565 to 568-Same as 561 to 564.
600 Rail cars, Ferry

steamers and other
maintenance expenses
570 Miscellaneous
charges including
adjustments.
571 to 574 (A.C.)-Same as 272 to 275.

575 to 578 (D.C.)--Same as 272 to 275.
610 Rail cars
611 Running repairs.

612 Periodical Overhauls.
615 Other repairs and adjustments
630 Ferry steamers,

630 Same.
barges and minor crafts.
640 Harbours
640 Same.
650 Other
miscellaneous expenses 652 Loss of Cash.
(Mechnical Department 653 Loss of Stores-Physical Loss. 654 Loss of
including Ferry service). stores-deterioration/depreciation.

670 Other
671 to 674- As in 651 -654.
(Electrical Department).
900 Credits or
Recoveries.

works (Mechanical
Department).
911 Dismantling charges

912 Credits for released material Steam
traction .
913 and 914 As in 911-912-Diesel traction.917 and 918 As in 911-912" -Ferry service and
others.

works (Electrical
Department)
921 Dismantling charges (Electric Locomotives).

922 Credits for released material (Electric
locomotives).

freight charges on
Railway material
including coal.

Railway coal.
Diesel oil.
Railway Stores and material.

Railways /SPVs etc
942 CENVAT credits

943 Others
Back

EXPLANATORY NOTES Abstract 'C'
C110
C120
Will also include the expenditure on officers, supervisory staff and their office staff in
Loco sheds as well.
C111
Will record the expenditure on Superintendents (Workshop), Works Manager, Asst.

Works Managers, Metallurgist etc. in workshops.
C113
C130
C160
Will record the expenditure of the office establishment of the offices in C. 111 above.
Contingent expenses will include all expenditure incidental to the upkeep of the office
class IV staff, departmental advertising charges cost of repairs and maintenance of
All laboratory expenses relating to Mechanical Department other than the pay and
allowances of the Chemist and Metalurgist and his staff e. g. cost of chemicals
,consumable stores etc. will be booked under the head C-130.
C140
C150
Will record the expenditure on officers, Supervisory and office establishment in

workshops and open line dealing with the repairs of electric locomotives.
C210
C310
boilers (of steam locos) in running sheds.
C220
C320
boilers (for steam locos) work done in Workshops for sheds.
C230*
C330*
C612**
This head is intended to book expenditure incurred in the periodical overhauls of

locomotives fixed on consideration of kilometreage worked or the periodical
examination of boilers.
C240
C340
The loss of efficiency and reliability normally displayed by locomotives after 1,00,000
or more kilometres run renders their stoppage for general machinery repairs
essential. Such repairs are called "Intermediate overhauls".
C250
C350
This head is intended to book charges on account of overhauls of locomotives

between periodical overhauls, owing to either some special damages sustained in
operation or owing to material or other defects. The charges for the reconditioning of
locomotives will also be booked under this head.
Repairs and reconditioning works (mentioned in this rule) estimated to cost over Rs.
25,000/-each in the case of Locomotives and Rs. 5,000/- in the case of boilers and
tenders should be carried out only after necessary estimates have been prepared
and sanctioned by competent authority.
C260*
Works which cannot be carried out in the running sheds themselves either owing to
considerations of economy or to inadequacy of mechanical equipment and which
have therefore to be done in workshops should be clearly defined for each railway
and all expenditure on such works should, in the first instance, be charged to this
head and subsequently cleared therefrom by charging the running sheds (allocation
C-220) with a prefixed schedule of average repair charges to each item, the
difference between the actual expenditure and the amount charged to the Running
Sheds being allowed to stand at debit of this head. In the absence of such a
schedule the repair costs may be estimated provided they are not more than Rs.
500/- in each case. If the estimated cost exceeds Rs. 500/- the actual expenditure
incurred should be debited to the Running shed or Division.
C. 271
Additions and alterations have frequently to be made to locomotives as in the case of

addition of feedwater heaters, the conversion of 'Saturated' boilers into
"Superheated" boilers etc. These should generally be undertaken at the time of
periodical or other overhauls and all expenditure incurred, including that allocable to
the overhauls should be treated as the cost of conversion and booked under this
head.
C. 273
C. 372
C. 376*
This head is intended to record the expenditure (or credits) which cannot be regarded
as expenditure (or credits) pertaining to the year of accountal.
C. 274
C. 373
C. 377*
The difference between the actual 'on cost' expenditure booked under "on cost" work
orders and the estimated 'on cost' distributed amongst the various work order should
be booked to this head.
C. 275
C. 374
C. 378*
Difference between actual cost of manufacture or repair and the estimated cost at
which materials have been issued:
(i) by the manufacturing shops (e. g. smithies and foundries) to the finishing shops or
stores, or
(ii) by the finishing shops to stores or outstations or for use on work in the shops
themselves, Should be booked under this head; balances under the grouping work
orders under the Locomotives Workshop Manufacture Suspense Account on account
of the difference between the actuals of Work executed on these work orders and the
credits realized therefor on an estimated basis should also be booked under this
head.
C. 300
Will record expenditure on maintenance of all types of diesel locomotives.
C.510
Will bear the expenditure on schedule maintenance in sheds, e. g.,1A. 1B, 1C, AOH
repairs etc
C.530
Will bear the expenditure in workshops on items included in t he normal schedule of

POH. The expenditure on consumable items (e. g., lubricants, carbon brushes,
brake, blocks, lamps etc.) used on locomotives by Divisions will be booked to
operating expenses under Abstract 'F'. The expenditure on these items incurred by
workshops will, however, be booked under Abstract C'.
C.550
Will also record expenditure on repairs to accident demaged locos.
C. 610
Will record expenditure on repairs to rail/cars (including that on the locomotive

portions thereof) propelled by steam or internal combustion engines. Expenditure on
repairs to geared locomotives e. g., Sentinal and Clayton locos will be booked under
C-200.
C. 630
Will record the expenditure on all type of repairs (petty repairs to periodical
overhauls), carried out either in the general workshop of the railway or if a subsidiary
workshop is specially maintained for the flotilla in such workshop.
Note :-The subsidiary workshop if maintained in connection with a flotilla is to be
treated in all respects like a Loco Workshop at an outstation and the outlay on the
repairs to the flotilla will be intimated through general workshop out-turn statement.
C. 640
C. 651
C. 671
Will record the outlay on repairs and maintenance of harbours under the control of
the Railway will bear the freight charges on material for the repairs and maintenance
of Motive power including rail cars and ferry steamers relating to mechanical and
Electrical Departments.
* Will record expenditure on repairs of the engines which are undertaken in workshops and the charge for
which is made through workshop outturn statement. The analysis of expenditure under these heads
should be in accordance with the instructions.
** Will include expenditure on repairs of all coaching and goods stock adjusted through the workshop outturn statement. The principle involved in the analysis and recording of expenditure under these heads
would be the same as in the case of workshop repairs under Abstract' C '.
Back
**************
LASSIFICATION OF REVENUE EXPENDITURE App. I

Demand No. 6--Abstract 'D'
Repairs and Maintenance of Carriages and Wagons
Minor Heads
100 Establishment
in offices
Sub-Heads
Detailed Heads
110 Officers and

office establishment .
(Mechanical).
111 Officers--C. & W.

112 Administrative Office establishment-C. &
W.
113 Officers C&W - DMUs
114 Admn. Office establishment C&W, DMUs
120 Supervisory staff and

their office staff C&W DMUs
(Mechanical)
121 Subordinate supervisory staff -- C. & W.

122 Office staff.
123 Sub. Sup. Staff- DMUs.
124 Office Staff C&W DMUs
200 Carriages ..
130 Contingent expenses

(Mechanical) ..
130 same.

establishment .. (Electrical)
141 Officers-Workshop-E.M.U.
142 Officers-Open Line-E.M.U.
143 Officers "Workshop-General services.
144 Officers-Open Line-General services.
145 Office establishment-Workshop E.M.U.
146 Office establishment-Open Line-E.M.U.
147 Office establishment-Workshop-General
services.
148 Office establishment-Open Line-General
services.
150 Supervisory staff and

their office staff(Electrical)
151 Supervisory staff-Workshop-E.M.U.

152 Supervisory staff-Open Line-E.M.U.
153 Supervisory staff-Workshop-General
services.
154 Supervisory staff-Open Line-General
services.
155 Office establishment-Workshop-E.M.U.
156 Office establishment-Open Line-E.M.U.
157 Office establishment-Workshop-General
services.
158 Office establishment-Open Line-General
services.

(Electrical)
160 Same.
210 Running repairs on sick

lines ..
211 Passenger Coaching Vehicles.

212 Other Coaching vehicles.

workshop for sick line.
221 , 222 As in 211, 212 above
230 Periodical overhauls ..

231-Non AC PCV- Normal POH.
232- Non-AC PCV-POH involving Corrosion
repairs
233 -AC PCV - Normal POH
234 -AC PCV-POH involving Corrosion repairs
235-Non-AC OCV-Normal POH
236-Non-AC OCV-POH involving Corrosion

repairs
237- AC OCV-Normal POH
238- AC OCV-POH involving Corrosion repairs
(Authority:- Board's letter No. 2012/ACII/2/5 dated
13-06-12)- ACS No.109
300 Wagons
241, 242
As in 211, 212 above
260 Other repairs
261,262
270 Miscellaneous
expenses including
adjustments.
271 Trial and experiments-Passenger Coach

ing vehicles.
272 Trials and experiments-Other Coaching
vehicles.
273 Special adjustments-Passenger Coaching
vehicles.
274 Special adjustments-Other Coaching
vehicles.
275 Overcharges/Undercharges on costPassenger Coaching vehicles.
276 Overcharges/Under charges on cost- Other
Coaching vehicles.
277 Over charges/Under charges
Manufacture and Repairs-Passenger
Coaching vehicles.
278 Overcharges/Undercharges Manufacture
and repairs-Other Coaching vehicles.
310 Running repairs in sick

lines ..
310 Same.

workshops for sick lines.
320 Same.
331 Wagons-Normal POH.

332 Wagons-POH involving corrosion repairs
340 Special repair ..
340 Same.
400 Electrical
Multiple
Unit/Mainline
Electrical
Multiple Unit
Coaches
360 Other repairs
360 Same.
370 Miscellaneous
expenses including
Adjustments
371 -374 Similar to 271,273,275 & 277 above.

sheds
411 Body, Bogie and Brake rigging.(EMU)

412 Traction motors and other electrical
rotating machines. (EMU)
equipment. (EMU)
414 Compressors and Exhausters etc.
(EMU)
415 Body, Bogie and Brake rigging.
(MEMU)
416 Traction motors and other electrical
rotating machines. (MEMU)
equipment. (MEMU)
418 Compressors and Exhausters etc.
(MEMU)
420 Running repairs done in

421 to 428 Same as 411 to 418.
431 to 438 Same as 411 to 418.
440 Intermediate overhauls
441 to 448 Same as 411 to 418.

overhauls
451 to 458 Same as 411 to 418.
460 Other repairs; ..

461- Control cable and other running repairs.
(EMU)
462- Control cable and other running

repairs done in W/s & sheds. .(EMU)
463 -Control cables and other repairsPeriodical overhauls. (EMU)
464 -Control cables and other repairsIntermediate overhauls. .(EMU)
465 -Control cable and other running

repairs. (MEMU)
466- Control cables and other running
repairs done in W/s & sheds. (MEMU)
467- Control cables and other

repairs-Periodical overhauls. (MEMU)
468 Control cables and other repairsintermediate overhauls. .(MEMU)

470 Miscellaneous Charges
including adjustments.
471- Trials and experiments.(EMU)

472 -Special adjustments.(EMU)
473 -Over-charges and undercharges on
cost. (EMU)
474 -Overcharges and undercharges,
manufacture and repairs. (EMU)
475-Trails and experiments. (MEMU)
476- Spl. Adjustments. (MEMU)
477 -Overcharges and undercharges

on
Cost. (MEMU)
478 -Overcharges and undercharges,

manufacture and repairs. (MEMU)
500 Electrical
General ServicesTrain Lighting fans &
Air-conditioning.
510 Running repairs and

maintenance -Conventional
coaches.
510 Same.
520 Running repairs &

maintenance Airconditioned coaches.
520 Same.

maintenance power cars.
530 Same.

maintenance -Steam loco
headlight equipment.
540 Same.
550 Workshop repairsConventional coaches.
550 Same.
560 Workshop repairs-Airconditioned work coaches.
560 Same.
570 Workshop repairsPower cars.
570 Same.
580 Workshop repairsSteam loco headlight

equipment.
580 Same.
600 Miscellaneous
Repairs &
Maintenance
expenses
700 DMU Coaches
900 Credit or
recoveries
590 Miscellaneous
expenses
591 Overcharges and undercharges-On cost.

592 Overcharges and underchargesManufacture and repairs.
610 Miscellaneous
expenses (Mechanical
Department).

612 Loss of Cash.
613 Loss of store-physical Loss.
614 Loss of stores-deterioration /depreciation.
615 Payment to and receipt from Foreign
Railways on account of damages and
deficiencies in interchanged stock-Non-Budget
lines.
620 Miscellaneous
expenses (Electrical
Department).
621-624-As in 611-6l4.
710 Running repairs in sick

lines
710 same
720 Running repairs in work

shop for sick lines
720 same
730 Periodical overhauls
730 same
740 Intermediate overhauls
740 same
750 Special Repairs and

overhauls
750 same
760 Other Repairs
760 same
770 Misc. expenditure

including adjustments
771 Trial & Exp. DMU coaches

772 Special Adjustments. DMU coaches
773 overcharges & undercharges on cost DMU
coaches
774 overcharges and under charges on
maintenance and repairs. DMU coaches.

works (Mechanical
Department).
911 Dismentling Charges

912 Credits for released material. For
coaching stock.
913 and 914 As in 911 912 For Goods stock.

920 Credits for released
materials from Revenue
works (Electrical
Department).
921-922 As in 911-912-For E. M. Us.

923-924 As in 911 912-For Electrical general
services.

freight charges on Railway
material including coal.
931 Share of credits for freight chargesOn

Railway coal.
932 Share of credits for freight chargesOn
Diesel oil.
933 Share of credits for freight chargeson

942 CENVAT credits
(Authority:- Railway Boards letter

No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no.
116
943 Other
Back

EXPLANATORY NOTES Abstract 'D'
D, 110.120
Will record the expenditure on officers, supervisory and their office establishment
dealing with repairs and maintenance of coaching and wagon stock in workshops
and will also include the expenditure on officers, supervisory staff, and their office
staff in carriage and wagon depots/sheds as well.
D. 130. D. 160
typewriters and accounting machine etc., rental for office equipment (other than data
D. 140, 150
Will book the expenditure on officers, supervisors and office establishment in

workshop or open line dealing with repairs and maintenance for EMU Coaches and
train lighting and air-conditioning of Coaching and Wagon Stock.

D.
210,220,310,
320,510
Will cover all expenses incurred in maintenance and upkeep in sick lines as also the
cost of work done in workshops for sick lines.
D. 230
D. 330**
Periodical overhauls of home line coaching vehicles should be carried out in

workshops according to a definite line of policy by the Administration.
D 240
D. 340**
Occasional special repairs to damaged stock, each estimated to cost over Rs.
12,500/- in the case of carriages and Rs.5,000/- in the case of wagons and service
motor-cars, should be carried out only after necessary estimates have been prepared
and sanctioned by competent authority. This head will also include expenditure on
the reconditioning of stock and on the conversion of stock chargeable to revenue.
D. 260
D. 360**
Other Repairs will include(i) The cost of petty repairs to coaching vehicles and goods wagons, and treated as
non-periodical overhauls; and
(ii) The difference between the actual cost of repairs of components and duplicates,
supplied to train examining staff and sick lines, after repairs, and the fixed rates, at
which such repairs are charged.
D. 275, 276,
373, 473, 591,
277, 278, 374,
474, 592
The explanation relating to ' Overcharges and undercharges-on cost' and

overcharges and undercharges-Manufacture and Repairs' in the explanatory notes
under the heads C 274, 373, 377 and C 275, 374, 378 under Abstract 'C' apply also
to these heads.
D. 410
Will bear the expenditure on scheduled maintenance in sheds e.g., 1A, 1B, 1C etc..
D. 430
Will bear the expenditure on items of work included in the normal schedule of P.O.H.
Note.-The expenditure on consumable items (e.g., lubricants, carbon brushes, brake
blocks, lamps, bolts etc.) used on C & W stock by Divisions will be booked to
Operating expenses under Abstract 'F. The expenditure incurred on these items by
workshops will, however, be booked to Repairs and Maintenance under this Abstract
'D'.
** Will include expenditure on repairs of all coaching and goods stock adjusted
through the workshop out-turn statement. The principle involved in the analysis and
recording of expenditure under these heads would be the same as in the case of
workshop repairs under Abstract'C'.
D450
Will also record expenditure on repairs to accident damaged E. M. Us.
D520
Will also record the expenditure on air-conditioning equipment in coaches.
D530
Will also include the cost of repairs to Diesel generator equipment.
D540-580
Expenditure on maintenance of headlight sets of steam locos is charged to this head.

(The headlight of E. M. Us. and Electric Locos do not require any auxiliary apparatus
and hence is not identified separately).
D611
Will bear the freight charges for materials for the upkeep of carriage and wagon
stock.
D615
Will record expenditure in connection with payments on account of damages to and

deficiencies in interchanged stock whether coaching or goods. Receipts from other
Railways on account of depreciated value of rolling stock damaged or partially
destroyed which can be put into service again/after repairs will betaken in reduction
of expenditure but are to be-shown separately as a deduct entry.
Note.- As between Budget Lines (Indian Government Railways) no financial
adjustments are made under this head.
D621
Will bear the freight charges for materials for the E. M. U. stock and Electric Genera!
Services on C. & W. Stock.
Back
**************

Demand No. 7--Abstract 'E'
Repairs and Maintenance -Plant and Equipment
Minor Heads
offices
Sub-Heads
Detailed Heads

establishment (S&T)
111Officers (Workshop).
112 Officers -(0pen Line).
113 Administrative office establishment(Workshop).
114 Administrative office establishment(Open Line).
120 Supervisory staff and their

office staff (S&T)
121 Sub-supervisory staff S&T.

(Workshop)
122 Sub-supervisory staff S&T- (Open
Line)
123 Office staff S&T (Workshop)/
124 Office staff-S&T (Open Line)

(S &T)
200 Plant and equipment

Way and Works.

Establishment (Electrical)
141 Officers Elec. Traction (OL).

142 Officers Elec. Traction (WS)
143 Office Estt. Electrical Traction
(OL).
144 Office Estt Electrical Traction (WS)
145 Officers General Services (OL)
146 Officers General Services (WS)
147 Officers Estt General Services (OL)
148 Officers Estt. General Services
(WS)
150 Supervisory Staff and their

Office Staff (Electrical)
151 Subordinate Supervisory Staff Elect.

Traction (OL)
152 Subordinate Supervisory Staff Elect.
Traction (WS)
153 Office Estt. Electrical Traction (OL)
154 Office Estt. Electrical Traction (WS),
155 Subordinate Supervisory
Staff General Services (OL)
156 Subordinate Supervisory
Staff General Services (WS).
157 Office Estt. General Services (OL)
158 Office Estt. General Services (WS)

(Electrical)
160 Same.
210 Furniture and office

equipment
210 Same.
220 Plant and equipment
221 Track equipments.

222 Other equipments.
230 Other repairs expenses

231 Service Motor cars (Rail and Road)
and trolleys Repair and Working cost.
233 Other unclassified equipment.
Other Miscellaneous repairs Expenses

235 Loss of Cash..
236 Loss of Stores-Physical Loss.
237 Loss of Stores due to depreciation/
deterioration.
300 Plant and Equipment

- Mechanical.
310 Loco shed Plant and

Equipment (Repairs in shed)
311 Steam traction.

312 Diesel traction.
313 Diesel Traction. DMU
31 4 O th e rs (Fe rr y a nd Ra il Ca r,
et c. ).
320 Loco shed Plant and

Equipment (Repairs in
Workshop)
321. 322,324 As in 311-314.

330 Sick line Plant and

330 Same.
Equipment (Repairs in sick line). 333 Diesel Traction. DMU
340 Sick Line Plant and
Equipment (Repairs in
Workshops).
340 Same.
350 Workshop Machinery and

Tools.
351 Steam traction.

352 Diesel traction.
353 Others (Fe rr y and Rail Cars, etc.)
354 Carriages and Wagons.
360 Other Repairs Expenses
361 Furniture and office equipment.

362 Service Motor Cars (Rail and Road)
and Trolleys-Repairs and working cost.
363 Cranes.
364 Other unclassified equipments.
365 Wages of pump fitting staff.
Other Miscellaneous repairsExpenses
367 Loss of cash
368 Loss of stores - Physical Loss.
369 Loss of stores due to
depreciation/deterioration
400 Plant and Equipment

- Electrical.
410 Overhead Equipment for

Electric Traction.
411 Normal maintenance and repairs of

overhead equipment.
412 Modifications to overhead
equipment.
420 Power supply equipment for 421 Transmission lines and cables.
traction.
422 Traction sub-stations and control
posts.
423 Main traction power generating
stations and bulk power receiving
stations.
424 Traction Remote control equipment
430 Power supply equipments
for general services.
431 Transmission line, Distribution lines

and cables for general services.
432 Sub-stations for general services.
433 Diesel stand-by generating sets for
general services
440 Plant and Equipment in

loco sheds, car sheds and sick
lines.
441 Loco sheds-Plants and Equipment

(Steam traction) Electrical equipment.
442 Loco sheds-Plant and Equipment
(Diesel traction) Electrical equipment.
443 Loco sheds- Plant and Equipment
(Electrical Traction) Electrical
equipment.
444 EMU car sheds-Plant Equipment.
445 Sick Line - Plant and Equipment
(Electrical Equipment).
446 MEMU car sheds Plant and

Equipment.
450 Plant and Equipment in
workshops.
451 Workshops-Plant and Equipment

(Steam Locos) Electrical equipment.
(Diesel Locos) Electrical equipment.
(Electrical Locos).
454 Workshops-Plant and equipment
(EMU)
455 Workshops-Plant and equipment
(C&W) Electrical Equipment
456 Workshops- Plant

Equipment (MEMU)
and
460 Special repairs pertaining to

natural calamities
461 Natural calamities.
etc. including accidents special 462 Accidents.
revenue works.
463 Other causes.
464 Special revenue works of minor
nature.
470 Other plant and Equipment- 471 Furniture and office equipment.
Electric Traction.
472 Machinery, plant and tools in TRD
Depots and TRD/Workshops.
473 Service Road vehicles, repairs and
working cost.
474 Service Rail Vehicles including
Trolleys repairs and working cost.
475 Other Plant and equipment electric
TractionDistribution
476 Other Plant and equipment Electric
Traction, Rolling stock.
480 Other Plant and Equipment
Electrical general services.
481 Electrical Plant and Equipments in

office buildings.
482 Electrical Plant and Equipments
stations and goods sheds.
the office of Workshops and Stores.
other offices and service buildings.
485 Furniture and office Equipments for
electrical general services.
486 Machinery-Plant and Tools in
Maintenance Depots and workshops of
general services.
487 Service Motorcars and trolleys (Rail
& Road) Repairs and working cost
490 Miscellaneous Expenses.
491 Overcharges and undercharges on

cost.
492 Overcharges-Manufacture and
repairs.
494 Loss of cash.

495 Loss of Stores-Physical Loss.
496 Loss of Stores-Due to depreciation /
deterioration.
500 Plant and equipment - 510 Mechanical Signaling
Signaling.
511 Instruments and apparatus.

512 Special Revenue works.
520 Electrical Block Signaling

522 Special Revenue Works.
530 Electrical Power Signaling

532 Special Revenue works.
540 Other Repairs and

Maintenance
541 Signalling tools & plant-Repairs

thereof.
542 Service Motorcars and TrolleysRepairs and working cost.
544. Electric clocks, furniture & office
equipment.
546 Workshop repairSignalling apparatus.
547 Overcharges & undercharges - on
cost - Signalling apparatus
548 Overcharges and undercharges Manufacture repairSignalling apparatus
550 Miscellaneous. Expenses.

552 Loss of Cash,
553 Loss of storesr-physical loss.
554 Loss of stores due to depreciation /
deterioration.
600 Plant and Equipment - 610 Microwave Multi-channel

Telecommunication
Radio Relay System and
Wireless System
611 - Microwave, VHF, UHF ,

Wireless V - Sat, Satellite
phones and OFC System {(Authority:-Boards letter
no.2013/AC-II/3/1 dated
07/07/2014)acs no.113}
614 Service Motorcars and TrolleysRepair and working cost
620 Railway Telephone
621 Instruments and apparatus of the
Exchange..
telephone exchange system

630 Line Communication

System,
Exchanges, Datacomequi
pments & Fax Machine
631 Telephone exchange

equipments, Datacom equipmen
ts, Fax Machines, Video phones
and conferencing equipments.
(Authority:-Boards letter
07/07/2014)acs no.113
633 Other-Special Revenue works.
Line Plants634 Overhead alignments, Underground
Telephone Cable - Local and long
distance.
637 Special ( Revenue Works)
640 Other expenses
641 Workshop repairs and overhauls

Telecommunication apparatus
642 and 643 - As in 547 548.
644-647- As in 551-554
700 - Rental, lease

& spectrum charges
for Signaling and
Telecommunication
circuits
710 - Radio based circuits 711- Frequency spectrum &

of
signaling
and license charges for VHF, V Sat
Telecommunication
& Satellite phone/ equipments.
system.
712 Spectrum & license
charges for MTRC equipments.
(Authority:-Boards
letter no.2013/AC-II/3/1
dated
07/07/2014)acs no.113
713 Spectrum & license

charges for TPWS/TCAS, ACD
and loco Trol etc.
720 - Line Wire & OFC 720 - Line Wire & OFC
maintenance charges to maintenance charges to RCIL
RCIL
730 - Administrative
731 - Administrative Telephone
Telephone Channel, STM 4 Channels, STM 4 , MPLS lease
MPLS lease charges to
charges to CRIL
CRIL & CUG charges
732 CUG charges

740 Bandwidth charges
740 - Bandwidth charges, Data

Card charges
750-Passanger
750-Passenger Reservation
Reservation system, UTS, system, UTS, FOIS etc.
FOIS etc.
760 Other Expenses
760 Other Expenses
Traffic Department
810 Same.
800 - Other Plant 810 - Equipment
and
EquipmentGeneral
and
Traffic
Departments(Authority:(Authority:-Boards letter no.2015/ACBoards letter no.2013/AC-II/3/1 II/2/1 dated 11.02.15)acs no.120
dated 07/07/2014)acs no.113
820- Road Vehicles and 820 Same.

Ancillary Equipment
(Authority:-Boards letter no.2015/ACII/2/1 dated 11.02.15)acs no.120
830 Other repairs and 831- Service Motor Cars and

Trolleys (Rail and Road)miscellaneous expenses
Repairs and working cost.
(Authority:-Boards letter no.2015/ACII/2/1 dated 11.02.15)acs no.120
833- Carriage of Revenue stores

834- Loss of cash
835- Loss of stores- Physical loss
836- Loss of stores due to depreciation /
deterioration
840 O & M expenses on 841 PRS

Passengers systems.
842 PRS CONCERT
(Authority:-Boards letter no.2013/ACII/3/1 dated 07/07/2014)acs no.113
843 PRS Website

844 National Enquiry System
845 PRS Hardware
846 Web Portal
847 UTS
848 Hand held Terminals
849
Integrated
Management System
Coaching
850 O & M expenses on 851 - FOIS

Goods systems
852 - Rates Branch System
860 O & M expenses on 861 Data Ware House

Control systems
862 Control Office Applications
863 Crew Management System
General Department
870 Staff Cars
871 Repair and working cost.
880 Other equipments and 881 Furniture and office equipment.

882 Service Motor cars and Trolley
(Authority:-Boards letter no.2013/AC- Repair and working cost.
II/3/1 dated 07/07/2014)acs no.113
884 Carriage of Revenue Stores

885 Loss of cash
886 Loss of stores Physical loss.
887 Loss of stores

depreciation/deterioration.
due
to
888 Biometric Attendance

System (Authority:-Boards
letter
no.2015/AC-II/2/1 dated 11.02.15)acs no.120
900 Credits or recoveries. 910 Credits for material released 911 Dismantling charges.
from Revenue works (Civil
912 Credits for released material.
Engineering Department).
920 Credits for material released 921 & 922-As in 911-912.
from Revenue works
(Mechanical Department).
930 Credits for material released 931 & 932-As in 911-912.
from Revenue works (Electrical
Department).
940 Credits for material released 941 & 942 As in 911-912.
from Revenue works (S. & T.
Department).
950 Credits for material released 951 & 952 As in 911-912.
from Revenue works (Traffic
Department).
released from Revenue works
(General Department)
961 & 962 As in 911-912.
970 Share of Credits for freight

charges on Railway material
including Railway coal.
971 Share of credits for freight chargesOn Railway coal

972 Share of credits for freight chargesOn Railway Diesel oil
973 Share of credits for freight chargesOn Railway stores and Material.
(Authority:- Railway Boards letter

No. 2014/AC-II/2/2 dt.
14.08.14) ..acs no. 116
982 CENVAT credits

983 Others
Back

EXPLANATORY NOTES Abstract 'E'
E. 110, 120
This abstract is for recording expenditure on repairs and maintenance of all plant and
machinery and equipment by the Civil Engineering, Mechanical, Electrical and S. & T.
Departments and the other departments.
Will record the expenditure on officers, supervisors and their office staff in workshops
or open line dealing with the repairs and maintenance of all plant and equipment of
the S. & T. Department.
Note.- Officers in charge of the workshops only will be booked to this sub-head.
Other S. & T. officers in Divisional offices will be booked under Abstract A, unless they
are located (outside the Divisional office) at a separate headquarters on the open
line. As regards non-Gazetted staff these sub-heads will be utilized to book the
expenses on all field staff involved in the maintenance of S.& T. plant and equipment
and machinery.
E. 130
E.160
such as stationery, forms, printing charges, books, publication, uniforms, 'clothing to
typewriters and accounting machines etc.; rental for office equipment (other than data
processing), conveyance hire to staff at Headquarters or outstations taxi hire to
officers, rental for P & T telephone and call charges including trunk calls, water,
E. 140, 150
Will record the expenditure on officers, supervisors and their office staff in workshops,
or open line dealing with the repairs and maintenance of all plant and equipment of
the Electrical Department.
E. 210
Will record the expenditure for the upkeep of furniture jn all offices of the Civil
Engineering Department.
E. 220
Will record the expenditure on maintenance and upkeep of all engineering tools, plant
and equipment whether in the Divisions or in Engineering Workshops. All equipment
used in connection with track maintenance be booked to E. 221 and the other
equipment to E. 222.
E. 231
Under this head will be booked all cost of working service motor-cars and trolleys
under the Civil Engineering Department viz., cost of petrol, and consumable stores
used in working and pay of drivers.
E. 234,
Will bear the freight charges on the material for repair and maintenance of plant and
366,493, 551,
644, 833, 854.
equipment.
E. 310
Will record expenditure on repairs and maintenance of machinery in sheds. The

expenditure on repairs to breakdown cranes attached to Running Sheds and Loco
Weighbridges will also be debited to this head.
E. 350
Will record expenditure on repairs and maintenance of machinery in workshops

(Loco. and C.&W.).
E. 362
Will bear the expenses on repairs and working the service motor-cars and trolleys
belonging to the Mechanical Department (Loco and C. & W. etc.), i.e., cost of petrol,
diesel, pay of drivers etc. The cost of working of motor-cars and trolleys intended for
the exclusive use of work-shops should, however, be charged to the W.M.S. Account
of the shop concerned
E. 410
Will apply both to DC and AC traction.
E. 420
Will apply both to DC and AC traction.
E. 443,444
453, 454
Will include all plant and equipment identifiable as used^ mainly for electrical locos
and EMUs. irrespective of purposes i.e. whether for maintenance of Electrical
equipment on Rolling stock or Mechanical equipment on Rolling stock.
E 491, 547,
642 492, 548,
643
The explanation relating to' overcharges and undercharges-on cost 'and' overhead
undercharges-manufacture and repairs' in the explanatory notes under the heads C
274, 373, 377 and C. 275,374,378 under Abstract C apply also to these heads.
E. 510 to E
The repairs and maintenance are treated as ordinary or special according to the
530 and E 610 circumstances in which they are carried out.
to E 630
(a) Ordinary repairs and maintenance are those which are carried out normally from
year to year for the maintenance and upkeep of the asset.
(b) Special works relate to such works are considered necessary from special causes
and are normally based on estimates-such as repairing flood, monsoon, or
earthquake damage, abnormal repairs to & replacement of old & wornout interlocking
gear, old cables, wires etc.
(c) E. 621 will also include expenditure on Traffic Control Telephone instruments and
apparatus.
E. 544
The repairs and maintenance charges of watches clocks, time pieces, time recorders,
stopwatches in station buildings, platforms, offices, workshops etc. will also be
charged under this head.

E 546
E. 641
The expenditure on points and crossings repaired in signal workshop should be

charged to Abstract B.
E. 700
Will include all payments to P. & T. Department on account of rent and maintenance
of wires used in connection with the circuits detailed under the various sub and
detailed heads.
E. 810
Will also include cost of repairs to Traffic weigh bridges

Back
**************
LASSIFICATION OF REVENUE EXPENDITURE App. I

Demand No. 8--Abstract 'F'
Operating Expenses-Rolling Stock and Equipment
Minor Heads
Sub-Heads
Detailed Heads
110 Running staff .. .. .
111 Supervisory and Office staff.

112 Loco crew.
130 Shed and Yard

staff/excluding shed staff
engaged on fuelling of
engines.
130 Same.
140 Other operating

expenses including water,
lubricants and
consumable stores.
141 Water.
142 Oil, tallow and other stores, including
clothing.
Payments to non-Government Railways
and other bodies.
150 Miscellaneous
expenses
151 Haulage of trains.

152 Shunting at joint stations.
153 Hire of Locomotives
Other miscellaneous charges
155 Carriage of Revenue stores excluding

fuel.
156 Loss of cash
157 Loss of stores-Physical loss.
deterioration.
300 Electric Locomotives
210 Running staff.
211-212 As in 111-112.
230 Shed and Yard staff

excluding shed staff
engaged on fuelling of
engines.
230 Same.
240 Other operating

expenses including,
lubricants and
consumable stores
241 Lubricating Oil.

242 Other stores including clothing.
290 Miscellaneous
Expenses
291 Carriage of Revenue stores

292 Loss of cash.
294 Loss of stores due to depreciation/
deterioration.
295 Other unclassified expenses of Diesel
traction
310 Running staff.
311 Running staff-Supervisory & other staff.

312 Running staff-Loco crew.

etc.
321 Shed and Yard staff.

322 Examiners, Cleaners and Oilers etc.
330 Other Operating

expenses including
lubricants and
consumable stores
331 Lubricants.
332 Other Operating stores including clothing
340 Miscellaneous
expenses

342 Loss of cash.
344 Loss of stores - Depreciation /
deterioration
345 Other unclassified expenses of Electric
Loco Traction
410 Running staff

400 Electrical
Multiple
Unit/Mainline
Electrical Multiple
Unit Coaches
411 Running Staff- Supervisory and

other staff- EMU.
412 Running staff- Loco crew-EMU.
413 Running Staff- Supervisory and
other staff- MEMU.
414 Running staff- Loco crew-MEMU.
421 Shed and Yard staff-EMU.

422 Shed and Yard staff-MEMU
430 Other Operating

expenses including
lubricants and
consumable stores
431 Lubricant-EMU.
432 Other Operating Stores
including Clothing EMU.
433 Contingent expenses-EMU.
434 Lubricant-MEMU.
435 Other Operating Stores
including Clothing MEMU.
436 Contingent expenses-MEMU.
440 Miscellaneous
expenses EMU
441 Carriage and Revenue Stores.

442 Loss of Cash.
444 Loss of storesDepreciation/Deterioration.
445 Other unclassified expenses of Electric
Loco traction.
450 Miscellaneous
451-455 as in 441-445
expenses MEMU
500 Carriages and
Wagons
510 Subordinate
510 Same.
Supervisory staff and their
Office staff (Running)
520 Inspection staff for
Running vehicles
521 Inspection staff for Running vehicles.

522 Share of Neutral Control Expenditure.
530 Other Operating

expenses
531 Oil, grease and other stores.

540 Other miscellaneous

expenses
541 Hire of vehicles loaned, Payable to nonGovernment Railways and other bodies.
543 Loss of cash.
545 Loss of stores - depreciation /
deterioration
550 -Running Staff
551-552 DMUs as in 211-212
560 -Shed & Yard Staff
560 same
570-Other operating
expenses including
Lubricants and
Consumable Stores
571-573 as in 241-243
580-Misc. Exp.
581-585 as in 291-295
591 - Cost of lien

590- Coach
Sanitation and Linen
Management etc.
(Authority: Board's
letter
no.2014/ACII/2/2 dat
ed 16.10.2014)acs
no.118
592 Washing & other expenditure

on Linen Management
593- Sanitation conservancy of
Coaches
594- Others
600 Traction ( other than

Rolling Stock) and
General Electrical
services.
610 Traction (other than

Rolling Stock and
Electrical Energy).
611 Operating staff.

613 Operating stores.
620 Generating stations

and sub- stations for
general electrical
services.
621 Cost of generation of electricity

626 Cost of purchase of Electrical energy.
627 Credit for energy allocated to different
services.
630 Distribution
630 Same.
arrangements for general
services.
700 Signalling and

Telecommunication.
640 Supply of power to

Workshops
640 Same,
650 Supply of power to

service buildings.
651 All service buildings including Loco shed

etc. and pumping and other miscellaneous
installations
654 Outsiders.
660 Train lighting, fans

and air- conditioning
services in trains
660 Same.
670 Other OperatingLabour and Stores
671 Other Operating staff.

672 Other Operating stores.
680 Miscellaneous
expenses

682 Loss of cash
deterioration.
710 Signalling
710 Same.
720 Telecommunication
720 Same.
730 Other operating

expenses
731 Clothing etc. for Signalling and

Telecommunication staff
732 Cost of paper rolls and ribbons for use of
Signallers and Teleprinters
800 Ferry Services and

Rail Cars
810 Running staff-Ferry

services
810 Same.
820 Other expenses-Ferry 820 Same;

services
830 Miscellaneous
Expenses-Ferry services
831 Carriage of Revenue stores

832 Loss of cash.
833 Losses of stores-Physical loss.
834 Loss of stores-due to depreciation /
deterioration.
840 Running staff-Rail

cars
840 Same.
850 Other expenses-Rail

cars
850 Same.
860 Miscellaneous
Expenses-Rail cars
860 Same.
910 Receipt from nonGovernment Railways and

other bodies for hire of
Rolling Stock
911 Haulage of trains

912 Shunting at joint stations.
913 Hire of locomotives.
914 Hire of vehicle.
920 Credits for electrical

energy supplied
921 Credits for energy supplied to

Workshops.
922 Credits for energy supplied - Clubs and
Institutions
923 Credits for energy supplied - Government
Departments.
924 Credits for energy supplied - Outsiders.

freight charges on railway
material including coal.
931 Shares of credits for freight charges-On

Railway coal
932 Share of credits for freight charges- On
Diesel oil.
933 Share of credits for freight charges- On
940 Receipt from

workshops for hire
charges of locomotives
941Stem loco
942 Diesel loco
943 Electric loco

952 CENVAT credits

letter No. 2014/AC-II/2/2 dt.
953 Others
14.08.14) ..acs no. 116
Back

EXPLANATORY NOTES Abstract 'F'
F.112
Will record the expenditure on staff employed in connection with the operation of
steam locomotives. such as Drivers, Fireman, etc.
F.130
Will record the expenditure on all shed and yard staff connected with the cleaning
and looking after engines and other miscellaneous expenditure in sheds and yards,
(but will exclude the shed staff engaged on fuelling engines who will be included in
the new Abstract 'H'- Fuel).
F. 141
Will book the charges for supplying water for working locomotives whether incurred
departmentally or under the contract system. The expenditure on staff connected with
water columns etc. and the cost of stores used in connection with the same will also
be booked under this head.
F.142
Will record the cost of stores used in the locomotives in sheds such as lubricating oil
or grease used in engines before the run (i.e. for making the engines ready for the
run) and also that consumed during the run. However, any oil, grease, etc used on
engines in running sheds for the upkeep of locomotives and boilers (i.e., during their
repairs or storage etc. would be booked under Abstract 'C'.
F.143,243.333
433, 532,
such as stationery, forms, printing charges, books, publications, uniforms to class IV
733,835
staff departmental advertising charges, cost of repairs and maintenance of

processing) conveyance hire to staff at Headquarters or out stations, taxi hire to
F.151 to154
Will bear the charges mutually agreed upon between the Administrations on account
of (i) engine power supplied by a foreign Railway for hauling home line trains;
(ii) engine power supplied for shunting purpose at joint stations;
(iii) hire paid for locomotive borrowed from other Railways for specified periods;
(iv) haulage on mis-sent wagons and consignments accrued in terms of Conference
Rules;
(v) haulage on borrowed vehicles (coaching and goods) accrued in transit from one
Railway to another;
(vi) haulage incurred on vehicles when hauled by one Railway for another in the
running Power Area in terms of Running Power Agreements
(vii) freight charges for the haulage of engines transferred from one railway to
another Receipts from various Railways on similar accounts should be adjusted in
reduction of expenditure.
Note- As between Indian Government railways no adjustment is made on account of
these transactions.
F.155,291,341
441.542,681,
831
Will bear the freight charges on the material required in connection with the operation
of rolling stock and equipment.
F.212
Diesel Locomotives such as Drivers, Diesel Assistants etc.
F. 230
Will record the expenditure on sheds and yard staff connected with looking after all
types of diesel locomotives and other miscellaneous expenditure.
F. 240
Will record expenditure on lubricants oil and other stores used on diesel locomotives
in sheds before the run as also that consumed during the run.
F.312
electric locomotives such as electric loco driver and his assistants.

F. 320
Will record the expenditure on shed and yard cleaning staff, examiners, cleaners,
oilers etc. engaged specially on electric locos.
F. 330
(331,332)
Will record the expenditure on the lubricating oils and other operating stores such as
cotton waste etc. but excluding transformer and switch oils which will be charged to
Abstract 'C1.
F. 412, F. 420
F. 430
(431,432)
Similar to the explanatory notes under 312,320 and 330 (331,332) for Electric
locomotives.
F. 510
Will record pay and allowances of the Head Train Examiners (or the Senior Train
Examiners at stations who supervise staff) and that of their staff.
F. 521
Will record the wages of oilers, examiners etc. who actually examine and maintain
the passenger and goods trains.
F. 522
Will bear the share of Railway expenditure payable to Indian Railway Conference
Association on account of the cost of Neutral Control Establishment.
F. 531
The cost of stores used on running vehicles and the expenditure on lighting (other
than electrical) required by Train Examiners will also be charged to this head. The
cost of clothing of oilers, cleaners and carriages examiners who actually examine
and maintain the trains should also be charged to this head.
F. 541
Payments on account of hire of carriages and wagons obtained from other railways
on loan for general use on the home line will be debited to this head. Receipts from
foreign Railways on similar accounts should be adjusted in reduction of expenditure
under this head.
Note:--As between Budget Lines (Indian Government Railways) no adjustment is
made on account of these transactions
F.593
This will include expenditure on On Board Housekeeping services,
Clean Train Station Scheme, Mechanical coach Cleaning, pest &
rodent control treatment or any other activity of coach sanitation.
(Authority:
Board's
16.10.2014)acs no.118
F.610
letter
Will record the operating expenses on Electric traction (other than rolling stock and
electric energy), such as the expenditure on Traction power control staff, and other
Operating Staff booked to 611 and Operating Stores to 613 respectively. The direct
Operating expenses on rolling stock will be booked under F. 300 for Electric
Locomotives and F. 400 for E. M. Us.
F. 611
Will record the expenses on Traction power control staff etc. at Traction sub-station,
Switch station etc.
F. 613
Will record the cost of stores used by the staff booked against F. 611.
F. 620
The expenditure on generation and purchase of electricity will first be booked under
this head. At the end of each month when the distribution statement for electrical
energy used is made out of the cost of energy will be booked to the detailed heads
640, 651, 654, 660 (for battery charging) to Abstract F and J.581 by contra credit to
Detailed Head F.627. As the cost of electrical energy generated or purchased is to be
finally allocated to the final Detailed Heads, the expenditure under the sub- head 620
should finally be reduced to zero.
F.630
Will record the expenditure on distribution arrangements for general services-the

expenditure on staff, such as Electricians, Lineman, Cable, Jointers, Khalasis, etc.
and the expenditure on stores, such as copper wire, insulators, etc.
F.660
Will record the expenditure on Operating staff such as the Air-conditioned coach
attendants. Power staff, etc. and operating stores involved in train lighting and also
the functioning of Air-conditioned services in trains. The power supply for charging of
batteries (as distinct from preparing of batteries in the Workshops) will also be
booked under this head. Stores will also include the cost of lubricants used in power
cars and other stores.
F.670
Will record the expenditure on wages of staff and stores required for operations of
lifts etc.
F.810
Will record the expenditure on running staff as well as traffic staff, steamer working
staff, Jetty and Shore connection and other staff.
F.820
Will record other expenses on Ferry services, i.e., establishment employed for out
agency purposes, tickets, stationery forms etc., pilotage fee, registry and stores other
than fuel and gas light in boats and clothing.
F.840
Will record the expenditure on staff employed on rail car and other expenses.
F.920
The supply of energy to workshops, clubs, institutions, government Departments and

outsiders would be charged on the same basis as explained in the note under the
head H-930.
Back
**************

Demand No. 9--Abstract 'G'
Operating Expenses-Traffic
Minor Heads
offices
200 Station operations
Sub-Heads
Detailed Heads
110 Operating
111 Officers.
112 Office Establishments.
120 Commercial
121 to 123-As in 111 to 113 above.
130 Others including Joint

Establishment
131 to 133 - As in 111 to 113 above.
210 Traffic and Movement

inspectors etc.
210 Same.
220 Passenger Station staff
220 Same.
230 Goods Station Staff
230 Same.
240 Luggage and Parcel

Station staff
240 Same.
250 Train passing and control 250 Same.

office staff
260 Other staff including
joints staff
260 Same.
270 Tickets
270 Same.
280 Handling collection and

delivery of Goods
281 Loading and unloading chargesCoaching services.

282 Loading and unloading chargesGoods services.
283 Collection and delivery chargesCoaching services.
284 Collection and delivery charges-Goods
services.
285 Cost of tarpaulin and wagon covers
etc.
286 Expenditure on hiring of data

channels and AMC pertaining to
FOIS and other related IT
applications(Authority :- No.2008/ACII/2/3
dated 12.09.08)-acs no.98
Sanitation at stations
290 Other expenses
including station sanitation.
291 Sanitary staff.

293 Sanitary stores.
Other Expenses at Stations294 Stationery and forms.
295 Clothing.
296 Water and General Stores in trains.
297 Fire, Light and General Stores
299-Cleanliness and sanitation at

Stations
(Authority :- No.2014/ACII/2/2 dated 03.12.14)acs no.119
300 Yards operations
310 Coaching Yards
310 Same.
320 Goods Yards
320 Same.
330 Common Yards
330 Same.
340 Coal Yards
340 Same.
350 Transhipment Yards
350 Same.
360 Repacking Yards
360 Same.
370 Goods terminal Yards
370 Same.
400 Transhipment and Re- 410 Transhipment Goods

packing operations
410 Same.
420 Transhipment parcels

and luggage
420 Same.
430
430 Same.
Joint Transhipment expenses
500 Trains operations
440 Repacking-Goods
440 Same.
450 Repacking-Parcels
450 Same.
460 Joint Repacking

expenses
460 Same.
510 Guards and Assistant

Guards
510 Same.
511 Guards and Assistant Guards
(General)
512 Guards and Assistant Guards (DMU)
513 Guards and Assistant GuardsMEMU

520 Other operating staff
accompanying the trains.
520 Same.
530 Travelling ticket checking 530 Same.

staff other than special
squads
540 Special tickets checking
squads
540 Same.
550 Conductors, Guards and 550 Same.

T.T.E's for reserved
compartments
560 Other staff and
600 Safety

Expenses
560 Same.
610 Cost of publicity material 610 Same.

and publicity
620 Safety camps and
training courses
620 Same.

expenses
630 Same.
710 Road services
711 Staff.
715 Payment to contractors
716 Miscellaneous charges, including
contingent expenses.
720 Payment to out agencies

and other organizers of
pilgrims
and execursion specials, etc.
721 Expenses at out agencies-Coaching

services.
722 Expenses at out agencies-Good
services
723 Commission to organisers of Pilgrims
and Execursion Specials
724 Commission to General sales Agent
under Indrail Rover Journey Scheme.
730 Payment to other

Railways-Payment to non731 Traffic expenses at Joint stations.
budget lines and other bodies 732 Rent of stations jointly occupied.
such as Port Trusts.
733 Other payment. (including payment for
running powers)
734 Access charges to NonGovernment

Railways
740 Conference hire and

penalty charges on
interchanged stock (Charges
and Receipts)
741 Charges / Receipts relating

to intercharged Stock (wagons) of Indian
Railways-Repairs and maintenance
742 Charges/Receipts relating to inter
changed Stock (wagons) of Indian Railways-Depreciation
743 Charges relating to Inter-change of
stock with Foreign Railways (e.g. Pakistan
and Bangladesh Railways)
750 Inter Railway financial

751- Electric Locos- Repairs and
adjustments relating to rolling maintenance.
stock.
752- Diesel Locos- Repairs and

maintenance.
753- Electric Locos- Depreciation.

754- Diesel Locos- Depreciation.
755-Coaching stock/repairs and
maintenance.
756- Coaching stock Depreciation.
757- Other adjustments
760 Miscellaneous charges

762 Loss of cash.
764 Loss of stores due to depreciation
/Deterioration.
765 Loss of other Departments occuring in
transportation.
766 Commission on sale of lost property /
unclaimed goods.
767 Cost of departmental line sprinkling
operations for loco coal wagons.
770 Payment of leasing

charges other than IRFC
771- Wagon UNDER OYM scheme

772-Diesl locomotives
773-Electric locomotives
774- Carriages-Passenger
775-Carriages-Other Coaching Vehicles
776-EMU Vechicles
777-Wagons
778- Track Machines

780 Payment of leasing
charges to Indian Railway
Financial Corporation.
781 Diesel Locomotives.

782 Electric Locomotives.
783 Carriages-Passenger Vehicles.
784 Carriages-Other Coaching Vehicles.
785 EMU vehicles.
786 Wagons.
787-Track Machines
788-Other Assets(Authority :No.2014/ACII/2/3 dated 12.02.15)-acs no.121
910 Receipts from nonGovernment Railways and

other bodies such as Port
Trust etc.
911 Traffic expenses at joint stations.

912 Rent of stations jointly occupied.
913 Other receipts
914 Receipts from Foreign Railways (e.g.,
Pakistan and Bangladesh Railways for
interchange of stock).
920 Share of credits of freight 921 Share of credits of freight charges-On

charges on Railway material Railway coal.
including coal.
922 Share of credits of freight charges-On
Diesel oil.
railway stores and material.
letter No. 2014/AC-II/2/2 dt.
14.08.14) ..acs no. 116

932 CENVAT credits
933 Others
Back

EXPLANATORY NOTES Abstract 'G'
G. 100
(111,112,121,
122,131,132)
Will record the expenditure on officers and office establishment of the Operating and
Commercial Departments directly in-charge of the operations viz., Area Officers, A. 0.
S. in charge of Marshalling yards and others and A. C. S. etc. and their office
establishment.
G.113,123,
133, 298
G. 210
such as stationery, forms, printing charges, books, publications, uniforms to class IV
staff, departmental advertising charges, cost of repairs and maintenance of typewriters
and accounting machines etc; rental for office equipment (other than data processing)
conveyance hire to staff at Headquarters or outstations, taxi hire to officers, rental for
P & T telephones and call charges including trunk calls., water, electric light and power
expenditure, and miscellaneous other charges.
Will record the expenditure on the Traffic Inspectors and Movement Inspectors
and other subordinate staff employed on duties connected with the supervision of
Traffic working.
G. 220, G.230 Will record the expenditure on staff performing the specific duties. However, in the
and G. 240
case of staff doing both coaching and goods work, their expenditure will be
apportioned as prescribed and allocated to the appropriate heads.
G.250
Will record pay, leave salary, overtime and other allowances of Station Masters, Asstt.
Station Masters, Block Signalmen, Asst. Block Signalmen, Cabinmen. Pointsmen and
Point Jamadars (employed on train passing duty), Signalmen, Gatekeepers and Staff
Working in Control offices. The wages of Gatekeepers employed beyond station limits
will also be debited to this head.
G.260
Will record the expenditure on joint Traffic and Commercial staff such as Station
Superintendents, Supervisory Station Masters, Commercial Inspectors,
Traffic Convassers Outstanding Supervisors, Cash Witnesses, Station Masters, Clerks
not wholly employed either on coaching or goods services etc.
G. 270
Tickets will cover all outlay (stores, wages, printing charges etc.) incurred in the
manufacture and supply of passenger tickets including blank paper tickets, excess
fare tickets and season tickets.
G.285
Cost of tarpaulins, wagon covers etc. will also include the expenses on repairs and
maintenance of tarpaulins, wagon covers, etc. (for old head E. 2102).
G.295
Will include the expenditure on account of clothing allowance to employees or the cost
of clothing supplied to them by the railway.
G.299
This will include expenditure on activities viz cleaning of platforms,

tracks within station limits, concourse, circulating areas, waiting
rooms, toilets, pest control etc.
(Authority :- No.2014/ACII/2/2 dated 03.12.14)-acs no.119
G. 300
Will record the expenditure on Yard Masters, Yard Foremen, Train Clerks,
Gunners, Shunters, Shunting Jamadars, Shuntmen, Shunting Porters
and Pointsmen employed in yards and charged to the appropriate sub-head according
to the duties performed by them in coaching yards, goods yards or common yards etc.
G. 400
Will record the expenditure on staff, employed on transhipment and repacking

operations under the appropriate heads for goods or parcels and luggage or joint
points as the case may be.
G. 500
Will record the expenditure on staff connected with train operations such as
Guards, IInd Guards, Assistant Guards and other traffic staff on running trains.
G.600
Safety will also include the cost of staff employed for the appropriate
duties viz publicity or safety compaign, training courses etc., besides the cost of
materials, used.
G.710
Will include the expenditure relating to container service.
G.731
Will record theshare of expenses (staff and stores) payable to foreign railways for the
use of their junction stations.
G.732
Will bear the payments made to other liens for share of rent (i. e. interest and
maintenance) for the use of their joint stations as well as replacements and renewals
(Depreciation Reserve Fund) expenditure in respect of joint stations.
G.733
"Payments for running powers" will include all payments made to railways for the right,
under agreement, to exercise running powers over sections of foreign railways.
Transactions on this account would be booked under this head where it has been
specifically provided in the agreement between two railways, that the payments for
running powers will be accounted for in expenditure abstracts as expenditure or
reduction of expenditure.
In the absence of such a provision in the agreements the payments or receipts for
running powers should be accounted for as earnings.
Amounts received from foreign railways on accounts similar to those mentioned in
Explanatory Notes under headsG.731-G.733 should be adjusted in reduction of
payments, but both payments and receipts should be shown separately.
G.741
Adjustment on account of conference hire on goods wagons only will be booked under
this head.
G.750
Will record the receipt / charges on account of adjustments carried out amongst Indian
Govt. Railways on account of repairs and maintenance and depreciation in respect of
rolling stock (other than goods wagons) of one Railway in use on other Railways.
G.761
Will bear the freight on stores issued for the use of the Traffic Department.
G.765
Charges for loss or breakage of revenue stores in transit of departments other than
traffic which under the rules should be borne by the Traffic Department should be
debited to this head.
G.913
"Other receipts "will include the hire and penalty charges on interchanged stock,
recovered from non-Government Railways and other bodies-Port Trust etc.
Back
**************

Demand No. 10--Abstract 'H'
Operating Expenses-Fuel
Minor Heads
100 Steam Traction
Sub-Heads
110 Cost of coal at it's
mouth or station of
supply.
Detailed Heads
111 Passenger trains.
112 Goods Trains.
113 Mixed trains.
114 Shunting operations.
115 Departmental and Miscellaneous services.
116 Ferry service.
117 Steam Propelled rail car.
118 Losses of fuel.
120 Freight and handling 121 Sea and foreign railway freight.
charges including fuelling 122 Home Railway freight.
200 Diesel Traction
of engines.
123 Handling charges on fuel.

124 Fuelling of engines.
125 A Surface Transport Charges.
130 Sales tax, excise

duty and cess on coal
131 Excise duty and cess on coal.

132 Sales tax on coal.
140 Fuel organisation

including inspection.
141 Officers.
144 Inspection charges on coal-Debits.
150 Other fuel for loco

purpose
150 Same.
210 Cost of Diesel oil

H.S.D. and L S. D.
211 to 218-As in 111 to 118 above

219 DMUs
220 Freight and handling 221 Freight on fuel.

charges
222 Handling charges on fuel.
223 Fuelling of engines.
300 Electric Traction
230 Sales tax,

customs/excise duty and
other taxes and levies
231 Custom/Excise duty

232 Sales Tax.
233 Others.
240 Fuel organisation

including inspection.
241 Officers.
250 Other fuel for

loco/DMU purpose
251.Bio-diesel
252. CNG/LNG
(Authority: Boards letter no. No.
2013/AC-II/2/2 dated 19.05.05)--acs..122
310 Cost of current

generated in Railway's
Power Station
311 Cost of Current generated in Railway

Power Houses.
318 Credit for energy allotted to different
services
320 Cost of energy
321 Cost of energy purchased.
purchased from out side

sources.
322 Credit for energy allocated to different

services.
330 Cost of energy used

for traction services.
331 Energy supplied for locos.

332 Energy supplied for EMU'S
333 Energy supplied for signalling etc.
334 Energy supplied to MEMU

335 Energy supplied to other Railways
336 Energy supplied to other Departments.
338 Energy supplied to outsiders.
900 Credits or recoveries 910 Share of credits of
freight charges on
Railway stores including
coal.

Railway coal.
Diesel oil.
Railway stores and material
920 Credits on account

920 Same.
of sale of cinder and coal
ashes.
930 Credits for electrical
energy supplied to other
Railways and for
purposes other than
traction.
931 Credits from recoveries of energy charges

from other Railways.
932 Credits from S. & T. services.
933 Credits from Service Buildings.
934 Credits for recoveries from outsiders.
940 Credits on account

of inspection charges on
coal (Receipt).
940 Same.

Railways /SPVs etc
952 CENVAT credits
Boards letter No. 2014/ACII/2/2 dt. 14.08.14) ..acs no. 116 953 Others
Back
EXPLANATORY NOTES Abstract 'H'

H.110
Will bear the cost of coal used in working steam locomotives. The actual outlay and
quantity on each class of fuel are required to be recorded separately. The division
between passenger trains and good trains mixed and shunting and departmental will
be rnade as at present.
H.I20
Apart from the freight and handling charges this head will also record the expenditure
on fuelling of engines (against head H 124). This head H124 also bear the cost on
contract labour employed on fuelling of engines.
H. 143,243
Contingent Expenses will include all expenditure incidental to the upkeep of the
office such as stationery, forms, printing charges, books, publications, uniforms to
processing Conveyance hire to staff at Headquarters or outstations, taxi hire to
officers, rental for P&T telephones, and call charges including trunk calls, water,
H. 144
Will record the inspection charges on coal. However, receipts realised from other
Railways on account of proportionate inspection charges on coal will be booked
under credits H. 940.
H.150
Will record the cost of patent fuel, oil fuel, wood and other fuel for loco purposes. The
cost of furnace oil for working the engines worked by furnace oil will also be booked
under this head.
H.210
The cost of diesel fuel used in working diesel locomotives will be charged to this
head and also include petrol /fuel used for rail cars as well.
H.223
The cost of labour employed on fuelling of engines will be booked to this Head,
However, the cost of the fuel organisation including inspection will be booked under
H. 240.
H.310
Will record the cost of generation of electric energy for traction in Railways Power
houses. The expenditure on generation of electricity for traction purposes will in the
first instance be booked to the Detailed head 311 and the expenditure on purchases
of electricity for traction to the Head 321. After the distribution statement allocating
the energy to various services is prepared, the cost of energy generated/purchased
should be finally booked to Detailed heads331,332.333.335,336 and 338 with contra
credit to 318 and 322 respectively. At the end of the accounting period the net
expenditure appearing under Sub-heads 310 and 320 will be zero.
H.920
This head is not intended to accommodate sale proceeds of coal ashes recovered in
workshops which should be credited to workshop suspense.
H.930
As the cost of works executed in workshops should include all "on-cost" expenditure,
the cost of current supplied to workshops (including the correct share of the
supervision charges, if any, debitable to A. 700 and of "expenditure on repairs and
maintenance of generating stations, etc. " debitable to E.430 should be debited to
Workshop Manufacture Suspense by per contra credit to Abstract H-under this head.
To this head, should also be credited , out of the amount recoverable from other
railways and outsiders for the current supplied to them, the expenditure that stands
charged to Abstract H, i.e.. the cost of the current calculated at the same rates as
those applied in ascertaining the cost of energy chargeable to the workshops. As,
however, amounts recovered from other railways and outsiders for electrical energy
supplied to them are based on rates which are inclusive of interest and depreciation,
the amount realizable in respect of these factors should be worked out and credited
to "Abstract Z- Sundry other Earnings.'1 The rate of interest to be levied on the capital
cost of generating plant, power house buildings and sub-stations, etc. for the purpose
of arriving at the rate per unit of energy supplied to other railways and outsiders,
should be the dividend rate as applicable at the time of interest. The rate once fixed
will remain current for, and be subject to revision after five years.
H.940
This head will be operated upon in the books of the Eastern Railway only (under
whose control the coal Inspection Organisation has been set up) for recording the
amounts realised by that Railway from other Railways an account of proportionate
inspection charges on coal which will be taken as reduction of expenditure.

Demand No. 11--Abstract 'J'
Staff Welfare and Amenities
Minor Heads
Sub-Heads
Detailed Heads
100 Educational facilities
110 Railways on
schools and colleges
111 Officers.
112
Office establishment.
113
Upkeep and maintenance.
114
Contingent expenses
120 Reimbursement of
tuition fees and subsidy.
120 Same.
130 Educational
Assistance to Railway
employee.
130 Same.
140 Grants in aid to Non- 140 Same.

Railway schools.
200 Medical Services.
150 Subsidized Hostels.
151 Subsidized Hostels (charges)

152 Subsidized Hostels (Receipts.)
210 Control and

superintendence at
Headquarters and
Divisions.
211 Officers.
213 Office establishments.
214 Other medical and nursing staff,
220 Hospital and

Dispensaries excluding
Cost of Medicines.
221 Diet charges.

222 Cost of artificial limbs appliance, braces
calipers orthopedic "shoe" etc.
223 Accident Relief Medical equipment.
230 Cost of Medicines.
231 Cost of Medicines.

232 Cost of Surgical instruments and
appliances etc.
240 Reimbursement of
Medical expenses and
miscellaneous.
241 payment of non-Railway institutions for

treatment, and assistance to other Medical
Institutions.
243 Cost of T. B. treatment in sanatoria.
245 Other expenses.
250 Public Health.
251 Staff.
252 Medicine-Cost thereof and freight charges.
300 Health and Welfare

services
260 Maintenance of
equipments- Medical
Department.
261 Repairs and servicing charges of different

equipments viz. X-Ray, E. C. G., etc. including
cost of sharpening, polishing of surgical
instruments.
262 Repairs and Maintenance of Ambulances.
263 Hospital furniture.
310 Sanitation in
Railway Colonies
311 Sanitary staff.

312 Sanitary stores.
314 Payment to Conservancy Contractors and
Municipalities.
315 Maintenance and repairs to Motor trucks
(Refuse/Night soil Lorries and Carts
316 Lighting (other than Electric) in Railway
Colonies and areas.
317 Other expenses.
320 Sports and

institutes.
321 Grants-in Aid, for Recreation and religious

purposes.
330 Holiday homes.
330 Same.
340 Contribution to Staff

Benefit Fund
341 Contributions to R. S. B. F.
342 Other contributions and grants for Labour
Welfare.
Preventive Health Measures and Pest
Control
400 Canteen and other

staff amenities
350 Other Welfare

services.
351 Malaria, Filaria and Pest control staff

353 Cost of Malaria, FiIaria and Pest control
stores.
354 Cost of Prophclatic Lymph Sera Vaccines,
anti-lexine, Loxorus including entinalic vaccine
etc.
355 Examination of, Food and Water samples in
State Laboratories.
356 Other expenses.
410 Canteen subsidy /

expenditure
411 Railway Canteen-expenditure.

412 Canteen subsidy.
420 Other amenities,
421 Subsidy to Co-operative Stores.
500 Residential and

Welfare BuildingsRepairs and
Maintenance.
510 Residential
Buildings-All types
511 Civil Engineering Maintenance Permanent

Buildings.
512 Civil Engineering Maintenance Temporary
Buildings.
513 Electrical Repairs and Maintenance
Permanent Buildings.
Temporary Buildings.
550 Welfare Building.
551 Civil Engineering Maintenance.

560 Water supply and

Sanitation
561 Civil Engineering Maintenance.

562 Electrical repairs and maintenance
570 Improvements in
Railway Colonies
571 Civil Engineering Works.

572 Electrical Works.
580 Supply of Energy

for Power and Lighting.
581 Supply of Energy for Power and Lighting in

Rairway Quarters including power for street
lighting, pumps etc.
582 Deduct cost of Energy recovered from
Railway staff.
600 Miscellaneous
expenses
610 Miscellaneous
expenses

612 Loss of cash.
614 Loss of stores due to Depreciation/
Deterioration.
900 Credit or recoveries
910 Credits for materials 911 Dismantling charges.

released from works
912 Credits for materials released from works.
charged to ordinary
revenue.
920 Sale proceeds in
canteen /Grant-in Aid to
Railway Schools
received from State
Governments arid fees
collected.
921 Fees collected.

922 Grants-in Aid from States.
923 Sale proceeds in canteens.

Railways /SPVs etc
932 CENVAT credits
933 Others
Back

EXPLANATORY NOTES Abstract 'J'
J.110
Will record the cost of establishment and upkeep and maintenance of

Railway schools and-Colleges.
Note :-Railway schools and colleges are such as have been established by a
Railway primarily for the benefit of the children of its employees and are
maintained and entirely controlled by it with or without assistance from State
revenues or incomes from other non-Railway sources. A school or college to which a
Railway merely makes a grant-in-aid should not be considered a Railway School or
college.
J.120
Will record the expenditure ons reimbursements made to the employees of all
Departments on account of tuition fees paid by them for their children studying upto
higher secondary classes subject to the observance of the conditions laid down for
the purpose, and subsidy for the purchase of text books on transfer. This head, will,
however, not be operated for the staff engaged on works chargeable to other than
'Ordinary Revenue'.
J.130
Will record the expenditure, on educational assistance to Railway employees for

children attending non-Railway schools.
J.140
Will record the amount of annual or monthly grants made by Railways to NonRailway Schools for the benefit of the Railway employees and their children.
J.150
Will record expenditure on subsidised hostels for the children of Railway employees
on account of boarding or mess charges will also be recorded under this head and
will be taken as reduction of expenditure.
J.211
This head will also record Non-Practising allowance to Doctors under Primary Unit
13.
J.215

typewriters and accounting machines etc., rental for office equipment (other than data
officers, rental for P &T telephones and call charges including trunk calls, water,
electric light and power expenditure, and miscellaneous other charges. In respect of
Medical Department cost of dressing material, laboratory sera and laboratory
antigens, X-ray films, X-ray contrast media and dyes, dispensing appliances
anaesthetic instruments and appliances including nursing appliances, orthopaedic
instruments and appliances general and special surgical instruments and appliances,
physiotherapy and occupational therapy equipment will also be recorded under this
head.
J. 231,232
The contingent expenses for Medical Department to up keep the office and the
instruments and appliances etc. will continue to be booked under existing detailed
heads viz. J-215 & J-313.
J.313
class IV staff, departmental advertising charges, cost of repairs and maintenance
of typewriters and accounting machines etc., rental for office equipment (other than
data processing), conveyance hire to staff at Headquarters or outstations, taxi hire to
officers, rental for P &T telephones and call charges including trunk calls, water,
electric light and power expenditure, and miscellaneous other charges. In respect of
Medical Department, cost of dressing material, laboratory sera and laboratory
antigens, X-ray films, X-ray contrast media and dyes, dispensing appliance
anaesthetic instruments and appliances including nursing appliances, orthopaedic
instruments and appliances general and special surgical instruments and appliances,
physiotherapy and occupational therapy equipment will also be recorded under this
head.
J. 221
Will bear diet charges for Railway staff, indigent passengers, trespassers and
employees injured in accidents who are entitled to free diet under existing orders.
J.223
Represents cost of articles required for equipping medical vehicles,.attached to relief

trains according to the prescribed scale.
J.230
Will record cost and carriage of medicines including blood therapeutic sera, antitoxins, medical oxygen, nitrous oxide cyclopropane, holthane etc. and dental drugs,
including packing charges.
J.241
Will also record the expenditure connected with the reimbursement of medical
expenses of Railway employees and their families entitled to treatment free of
charge, as well as the amount of contribution paid by the Railway to non-Railway
Hospitals as well as charges on account of the cost of school of Tropical Medicines
and Hygiene, Calcutta.
J.245
Will record miscellaneous expenditure e.g., fees for attending medical boards as
members and such charges as are not included under any detailed heads under J.
200.
J.261
Will also include maintenance of other electrical equipment in Hospitals and Health
units.
J.321
The cost of maintenance of institutue buildings and engineering Repairs to tennis
courts should also be booked under this head.
J.500
Will record expenditure on maintenance of Residential and Welfare buildings.

Repairs and renewals of fencing of detached land for residential and welfare
buildings will also be charged under this head. Expenditure on repairs and
maintenance of buildings of Railway school and colleges and institutes should not be
booked under J-550 but under J-110 and J-321 respectively.
J.550
Welfare buildings will include hospitals, health units, dispensaries etc.
J.580
The supply of energy for power and lighting in railway quarters etc. would be charged
on the same basis as the supply to workshops and others as explained in the note
under the head H. 930.
J.611
Will bear freight on stores required in connection with the provision of amenities to
staff and staff welfare activities.
Back
**************
Demand No. 12--Abstract 'K'

Miscellaneous Working Expenses
Minor Heads
100 Security
Sub-Heads
Detailed Heads
110 Railway Protection

Force
111 Officers
112 0ffice Establishment
113 Other members of the Force
114 Expenditure on Arm, Ammunition and
Accontrement.
115 Special expenses.
120 Railway Protection

Special Force
121 to 126-As in 111 to 116 above.
130 Order Police
131 Contribution towards the cost of order

Police.
132 Payment to State government for
additional Police and village Patrols employed
on protection of Railway property.
133 Reimbursement of additional expenditure
on Police incurred by the Sate Governments on
behalf of Railways during the emergency.
134 Expenditure on Courts/magistrates police
force ,and incidental expenses to deal with the
crime of ticketless travel.
140 Miscellaneous
Expenses
141 Monetary allowance payable to RPF

personnel on the award of President's Police
Medal and Fire for Services Medal/ the Police
Medal for Gallantry.
143 Loss of cash
145 Loss of stores due to Depreciation /
deterioration.
200 Compensation Claims 210 Claim settlement /

claim prevention
organisation.
220 Compensation
211 Officers-Claims settlement

212 Officers Claims prevention.
213 Other Staff-Claims settlement.
214 Other Staff-Claims Prevention.
221 Compensation for loss or damage of parcel
parcel and luggage
and luggage traffic.
230 Compensation
Goods settled through
payment in cash.
231 Compensation for loss in respect of

Railway Loco Coal.
232 Compensation for loss in respect of public
coal.
233 Grains & Pulses.
234 Iron & Steel.
235 Sugar and Jaggary.
236 Piece goods.
237 Perishables.
238 P. 0. L.
239 Others.
240 Miscellaneous
Expenses

242 Loss of Cash.
244 Loss of stores-due to depreciation /
deterioration.
250 Accident Insurance

and compensation
251 Passenger Insurance Scheme-Insurance

Premium
252 Payment other than under Insurance
Scheme.
**253 Accident Compensation
260 Compensation
Goods settled through
book adjustment
261 Compensation on account of adjustment in

respect of Railway Loco Coal.
respect of Public Coal.
respect of grains and pulses.
respect of iron & steel.
respect of POL.
respect of others.
270 Awards of
Consumer Forum
271 Awards in r/o passenger Traffic.

272 Awards in r/o Goods Traffic
273 Awards in r/o Parcel and luggage Traffic
300 Workmen's and other 310 Workmen's

Compensation, claims
compensation
310 Same.
320 Other compensation 321 Exgratia and/or compensation payments

etc. arising out of Family Welfare activities.
322 other compensations.
400 Catering
410 Stationery
Establishments
Departmental.
411 Staff expenses.

412 Stores.
414 Miscellaneous charges including
contingencies.
420 Dining CarsDepartmental
421 to 424 As in 411-414.
430 Contract catering
431 Expenses for contract catering.
** Note: This detailed head will be operated in the accounts for the year 1994-95 only to transfer the
booking of expenditure from K-250 (deleted w.e.f. 1-8-1994) upto 31-7-1994
500 Cost of training of
staff
600 Other expenses
510 Other than Hindi

Medical, Health and
Welfare.
511 Cost of staff training school.

512 Pay or stipend to non-gazetted staff during
training.
515 Charges paid to other institutions for
training of non-gazetted Railway staff.
516 Cost of training abroad of non-gazetted
Railway personnel.
517 Special class apprentices training
expenses
518 Expenses of Trade test panel.
520 Hindi
521 Cost of training of staff in Hindi-Wages etc.

522 Cost of training of staff in Hindi Cost of
books, and equipments and other
miscellaneous expenses.
523 Payment of T. A. / D. A. to non-official
members of Official Language Implementation
Committee.
530 Medical, Health and

Welfare
531 to 532 As in 511-512 above.
610 Contributions and

Grants
611 Subscription in connection with the Indian

Railway Conference Association.
612 Subscription to Chambers of Commerce
and Productivity Council etc.
613 Other contributions and grants (other than
Labour Welfare).
614 Contribution to Ceremonial occasions.

620 Civil Defence
621 Expenditure on Railway Units of Territorial

army.
622 St. John Ambulance Brigade.
623 Fire Protection of Railway property.
624 National Emergency and civil Defence
measures on Railways.
630 Rent, Rates and

Taxes
631 Rents of buildings and lands for

Residential purposes.
632 Rents of building and lands for Residential
purposes.
633 Rates and taxes.
640 Premia Payable
641 Premium payable to other companies on

purchase of their lines.
642 Premia payable on shares purchased in
private or public limited Liability companies for
running road transport services.
650 Sundry Losses or

gains
651 Loss on Light and base coins / spurious

notes
652 Loss of cash earnings in transit
653 Loss or gain for the running of grain shops.
654 Commission on auction sale of
unserviceable Revenue scrap.
655 Other un classified losses.
660 Rashtriya
Swasthya
Bima
Yojana
661
Premium towards Rashtriya
Swasthya Bima
Yojana.
(Authority: Board's
letter no. No.
2011/AC-II/l/1
dated 17-01/0211)---ACS NO.105
670 Indian charges on
stores excluding fuel,
timber, spares, boilers,
wheels and axle,
permanent way material
662
Other Expenses.
663 Credits for contributions paid by

beneficiaries to Rashtriya Swasthya
Bima Yojana (RSBY).
671 Freight from port or source of supply.

672 Insurance, port, landing yard and other
charges on sleepers.
673 Charges levied on purchase made through
and girders.
the India Stores Department.
680 Miscellaneous
681 Rewards and prizes to Railway staff.
682 Staff engaged on special works.
683 Expenses on collection of Bridge tolls.
684 Expenditure relating to Railway Users
Committee Members.
685 Expenditure on Commission of Enquiry into
Railway Accidents.
686 Other expenses in connection with Railway
Accidents.
687 Sundries - (Unclassified miscellaneous
expenses)
688 Banking Cash Transaction Tax
690 Freight recovered
from spending
Departments and other
credits.
691 Freight on Railway coal-Receipts.

692 Freight on Railway Diesel oil-Receipts.
693 Freight on other Railway Stores and
material-Receipts.
699 Other Credits.
700 Hospitality and

Entertainment Expenses.
710 Same
710 Same
920 Other credits
921-Reimbursement of operating
losses of Strategic Lines.
922- Other Credits.

932 CENVAT credits
Boards letter No. 2014/ACII/2/2 dt. 14.08.14) ..acs no. 116 933 Others
Back

EXPLANATORY NOTES Abstract 'K'
K. 110
The cost of Railway Protection Force is to be charged to this head regardless of the
Department under which portions of the Force may be employed. The cost of the
Force which forms part of workshop staff, will however, be charged to "Workshop
Manufacture Suspense Account - General on Cost".
K.115
Special expenses in connection with the protection of Railway property e.g.

expenditure on Dog Squads, will be charged to this head.
K. 116 K. 126
K.215
Contingent Expenses will include all expenditure incidental to the upkeep of office
typewriters and accounting machine etc.; rental for office equipment (other than data
officers, rental for P &'T telephones and call charges including trunk calls, water,
K. 120
The share of expenditure on Railway Protection Special Force will be booked under
this head.
K. 131
This head will bear the contribution made to the State as well as the Central
Government to cover the pay, leave salary and allowances of Order" police
including contingent charges and rent of quarters provided for such Police by the
government concerned and the cost of vehicle provided at the cost of Railways for
the use of the police ; also a share of the cost of supervising, ministerial and other
staff.
K. 141
The expenditure on account of payment of Monetary Allowance to R.P.F. Personnel

on the award of President's police and Fire Services Medal /the Police Medal for
gallantry is chargeable to this head of account, irrespective of the head of account to
which the pay and allowances of the R.P.F. staff and special emergency force are
booked.
K. 142 & 241
Will bear freight on stores supplied to the Security Department and Claims
Organisation.
K.200
Please see also the explanatory Note under Z-510 in Appendix III
K. 220 & K.
230
Wilt record, separately for Coaching and Goods traffic the payments made on
account of compensation for goods lost or damaged as also on account of plaintiff's
costs decreed by a Court Of Law or awarded by arbitration against the Railways. The
amount of unrealized freight, demurrage, etc, in respect of goods lost or damaged
should be debited to this head in accordance with the instructions contained in the
Explanatory Note under Z 510 in Appendix III.
k.321
Will record the payment of exgratia and / or compensation etc. at arising out of family
Welfare Scheme.
K, 271
This head will record expenditure on Awards on Passenger Traffic.
K. 272
This head will record expenditure on Awards on Goods Traffic.
K. 273
This head will record expenditure on parcel & Luggage Traffic,
K.321
Will record the payment of Exgratia and/or compensation etc. at

arising out of family welfare scheme.
K. 322
Will record compensation for personal injury and other claims-compensation awarded
for death or bodily injury to a person not a servant of the railway caused in the
working of the railway including the plaintiff's costs decreed by a Court of Law or
awarded by Arbitration against the railway, will also be charged to this head; but the
gratuity awarded under the Indian Railway Rules to a railway servant injured or to the
relations of a railway servants killed, in the execution of his duty, will be charged to
the detailed head L-730 Other gratuities.
K. 511
This will include pay and cost of instructors, messing charges, upkeep etc, of Railway
Training School except those for medical staff, in which case the charges will be
booked to Detailed head K. 531.
K. 512
This will cover stipend, pay and allowances of trainees and Trade Apprentices of all
Departments except Medical including Health and Welfare. Similar charges for
Medical/ Health and Welfare Department will be booked to head K. 532. Pay and
stipend to non-gazetted staff during refresher courses whether in Railway Training
Centres or outside will also be booked to this head.
K. 517
The expenditure incurred on the training of special class apprentices in India will be
borne by the Eastern Railway. The expenditure on subsequent training i.e. after
completion of the special class apprenticeship will be charged to Railway to which
the officers are posted.
K. 611
Will be debited with annual or other prescribed subscriptions paid to the Association.
The cost of any departmental sub-committee functioning under the IRCA will also
appear under this head.
K. 613
Will record expenditure which cannot be booked under the heads K. 611,612,614 or
under Abstract J and L
K.623
Will record expenses in connection with the maintenance and working of fire engines
and fire extinguishers (staff employed and other contingent charges in connection
therewith will also be debited to this head.)
K. 631, K. 632
Will include out1ay on rents of buildings (exclusive of rents of stations jointly

occupied) and lands of every description required for or by the railway.
K. 633
Will include payment of Municipal taxes, e.g., wheel tax, water tax etc.
K.670
Will include charges on freight, insurance, other incidental charges as laid down in
Chapter XXI of Stores code. This will, however, exclude such charges on fuel.
K.690
The recovery of freight charges from the spending department which instead of being
credited to earnings is taken in reduction of operating expenses. The total receipts
under each of the detailed heads 691,692 and 693 will be distributed amongst the
detailed heads provided under" credits or recoveries" under functional abstracts viz.,
B, C, D, E, F, G, H, etc. so as to ensure concurrent quarterly budgetary control.
K. 900
Credits under this head will be included under' credits or recoveries' for purpose of
Budgetary Demand No. 12. where a link is established between unconnected coal
wagons and the Compensation paid therefor within the same financial year, the
amount recovered from the Power houses, consuming Railway departments etc.
towards cost of such coal should be adjusted as minus debit to the compensation
head "appropriate detailed heads under K. 230 and K. 260" instead of crediting the
same to K-900, where the link is not established within the same financial year, the
recoveries should be credited to K-900 (Please see also explanatory note under Z510 in app. III).
Back
**************

Demand No. 13--Abstract 'L'
Provident Fund, Pension and Other- Retirement Benefits
Minor Heads
100 Superannuation and
Retiring Pension
Sub-Heads
Detailed Heads
110 Superannuation Pension
110 Same.
120 Retiring Pension
120 Same
200 Commuted Pension
210 Same.
210 Same.
300 Exgratia Pension
310 Same.
310 Same.
400 Family Pension
410 Same.
410 Same.
420 Arrears of Family

Pension paid due to Supreme
Court judgement.
420 Same.
510 Same.
510 Same.
500 Death-cum-retirement
gratuity
600 Other allowances, other 610 Service gratuity.

Pensions and other
expenses.
610 Same.
620 Other (Extraordinary)

gratuity.
620 Same.
630 Compassionate allowance.
630 Same.
640 Invalid Pension
640 Same.
650 Additional Relief on

death/disability
of
Government
Servants
covered
under
New
Defined
Contribution
Pension System.
651.Pension
Ordinary
652- Extra-ordinary
pension
653- Invalid Pension
(Authority:- Boards
654- Disability Pension
letter No. 2014/ACII/21/6
Family
family

Demand No. 13--Abstract 'L'
Provident Fund, Pension and Other- Retirement Benefits
Minor Heads
100 Superannuation and
Retiring Pension
Sub-Heads
Detailed Heads
110 Superannuation Pension
110 Same.
120 Retiring Pension
120 Same
200 Commuted Pension
210 Same.
210 Same.
300 Exgratia Pension
310 Same.
310 Same.
400 Family Pension
410 Same.
410 Same.
420 Arrears of Family

Pension paid due to Supreme
Court judgement.
420 Same.
510 Same.
510 Same.
500 Death-cum-retirement
gratuity
600 Other allowances, other 610 Service gratuity.

Pensions and other
expenses.
610 Same.
620 Other (Extraordinary)

gratuity.
620 Same.
630 Compassionate allowance.
630 Same.
640 Invalid Pension
640 Same.
650 Additional Relief on

death/disability
of
Government
Servants
covered
under
New
Defined
Contribution
Pension System.
651.Pension
Ordinary
652- Extra-ordinary
pension
653- Invalid Pension
(Authority:- Boards
654- Disability Pension
letter No. 2014/ACII/21/6
Family
family

Demand No. 14--Abstract 'M'
Appropriation to Funds
Minor Heads
100 Appropriation to
Depreciation Reserve
Fund
Sub-Heads
Detailed Heads
110 Permanent Way and

Works
110 Same
120 Motive Power
121 Steam Locomotives.

123 Electric Locomotives
124 Rail Cars and Ferry steamers.
130 Carriages and

Wagons.
131 Carriages.
132 Wagons.
133 Electric Multiple Unit Coaches.
134 Electrical General Services, Train lighting,
Fans and Air conditioning

140 Plant and Equipment 141 Way and Works
142 Locomotive Department.
143 Carriages & Wagons Department
144 Electrical Department
145 Signalling Department.
146 Tele-communications Department.
147 General and Traffic Department.
Pension Fund.
150 Residential and

Welfare Buildings
151 Civil Engineering.

152 Electrical Engineering.
160 Signal &

Telecommunication
Department
160 Same.
210 General Department
211 General Management.

212 Financial Management.
213 Personnel Management.
214 Material Management.
215 Medical Department.
216 Security.
217 Other (Miscellaneous).
220 Way and Works

Department
220 Same
230 Rolling Stock

Department (including
Ferry service)
231 Locomotive Department.

232 Carriages.
233 Wagons.
234 Ferry Steamers and Harbours.
240 Electrical Department 240 Same
Development Fund
250 Signal and

Telecommunication
Department
250 Same
260 Traffic Department
260 Same
310 Same
310 Same
Back

EXPLANATORY NOTES Abstract 'M'
M 100
Appropriation to Depreciation Reserve Fund (1) This head- Appropriation to

Depreciation Reserve Fund Will record the amount contributed to the Depreciation
Reserve Fund in accordance with paragraph 2 below.
(2) Under the Convention of 1949 introduced with effect from 1 st April 1950 and the
subsequent Conventions of 1954,1960,1965,1971 and 1973 the annual contribution
to the Fund from the railway revenues was fixed for the whole period covered by
each Convention Resolution to meet the expenditure expected to be incurred on
replacement of assets chargeable to this Fund during the period. The annual
contribution to the Fund from Railway revenues fixed on the basis of the Convention
Resolutions would be distributed Railway-wise in proportion to the Block Account of
each Railway, which will further apportion it to the various sub-heads on the basis of
the value of the assets of each group held on Capital account.
M 200
Appropriation to Railway pension Fund. (1) This head will be operated on by

the Indian Railways only, and will record the amount contributed each month to the
Railway Pension Fund in accordance With paragraph (2) below.
(2) The annual contribution to the Railway Pension Fund as determined by the
Railway Board will be distributed to the Indian Railways in the proportions of the
number of staff on each railway at the end of the previous financial year. The amount
of contribution thus fixed for each Railway should be distributed by each Railway
amongst the detailed heads in the ratio of the number of staff in the department
concerned at the end of the previous financial year; and one-twelfth share of the
amount thus apportioned should be shown under this head.
Back
**************

Demand No. 12--Abstract 'N'
Suspense
Minor Heads
100 Suspense
Sub-Heads
Detailed Heads
110 Miscellaneous Advances 111 Miscellaneous Advances RevenueRevenue

Compensation claims
112 Miscellaneous Advances RevenueOthers
113 Miscellaneous Advances /
RevenueInsurance payment under Railway
Passengers Insurance Scheme 1994
114 Miscellaneous Advance Revenue (Family
Welfare) (under the Family welfare scheme of
Ministry of Health & Family Welfare.
120 Demands Payable
120 Same.
130-Provisional
131- 136 --- Deleted
payments under
NPS -- Deleted vide (Authority: - Boards
letter No. 2014/ACII/21/6 dated
vide (Authority: 25.06.15)acs no. 123
Boards letter No.
2014/ACII/21/6 dated
25.06.15)acs no.
123
900 Credits or
recoveries
911 Miscellaneous Advances RevenueCompensation claims.

912 Miscellaneous Advances
Revenue- Others.

Demands Payable.
920 Same.
Back

EXPLANATORY NOTES Abstract 'N'
Suspense is intended for the temporary booking of certain classes of transactions pending adjustment
to final heads of account and to record the expenditure in the accounts of a month to which it relates
irrespective of whether the same has actually been liquidated.
N. 113 This head will record booking of expenditure under MA/Revenue for Insurance payment in regard
to Railway Passengers Insurance Scheme, 1994. (introduced w. e. f.1-8-1994.)
N. 114. This head will record booking of expenditure under Misc. Adv. (Revenue for payment/expenditure
of compensation of the acceptor of sterilization and IUD insertion and incidental expenditure and
organisation of Family Welfare Camps by the Railway Medical Units).
***********
CLASSIFICATION OF REVENUE
EXPENDITURE APP.I
Demand No. 13 - Abstract" O"

Government Contribution for Defined Contribution Pension Scheme
Minor Heads
100 Government
Contribution for
DefinedContribution
Pension Scheme
Sub- Heads
Detailed Heads
110 Same
110 Same
APPENDIX II
(See Paragraph 701)
CLASSIFICATION OF CAPITAL AND OTHER WORKS EXPENDITURE
Back
Appendix-III
(See Paragraph 701)
CLASSIFICATION OF EARNINGS
EXPLANATORY MEMORANDUM
The earnings of Railways are classified under three Sub major Heads with a separate abstract for each
Sub major Head. viz1.
Abstract "X"-
Earnings from Coaching traffic.
2.
Abstract "Y"-
Earnings from goods traffic.
3.
Abstract "Z"-
Sundry other earnings.
The Sub major Heads are divided into Minor, Sub and Detailed heads are shown belowIt is not within the competence of Railway Administration to introduce, abolish, change the nomenclature
or rearrange any of the Sub major, minor and sub-heads. They may, however, introduce or abolish any
of the detailed heads under any of the sub-heads.
The various heads of classification will be referred to by the numbers allotted to them prefixed by the
letter of the Abstract under which they occur. Thus the detailed head "Season and Zone tickets" will be
referred to as "X-122" (X-one-two-two);
Back
APP.III
EXPLANATORY NOTES
Classification of Earnings
X. 110 - full fares- Earnings from Saloons attached to ordinary trains are also included in this head.
X. 120 -
Reduces fare -Theatrical and other parties may be shown under separate detailed heads
under this item if considered necessary.
X. 141 - Reservation charges-All classes records all earnings realized as "Reservation charges."
X. 200 -
Special trains and reserved Carriages Records all receipts on account of special trains
and reserved carriages whether for supply of engine power or for fares.
X. 610 - Special postal trains.-Total receipts, including those for engine power and haulage of
parcels, should be shown against this head.

X. 710 -
Penalties levied for irregular travelling-Does not include excess fares which are classified
under the sub-heads to which ordinary fares are Credited.
X. 732 - will also include clerkage Charges for the tickets made non-issued.
Refunds of earnings Collected refund in respect of a particular transaction
presupposes an earlier receipt of money with respect to that transaction- whether in cash by
X. 810 book adjustment. Consequently, overcharges or freight not collected by stations at the time
& Y. 810 of delivery of goods in connection with inwards 'To-Pay' traffic, as also overcharges on
Warrants and credit Notes discovered before the debits is raised against the departments
concerned, should not be shown under this head.
Y. 300
Military traffic- includes military live stocks.

i.
Commercial licensing of Railway land (ordinary commercial plots, warehousing bulk

oil installations, oil depots, steel yards & coal dump, private siding etc.)
ii.
Licensing of land for tehbazari, shopping
iii.
Licensing of land for Grow More Food
iv.
Deleted
v.
Land licence given to Forest Department
vi.
Land for concrete sleeper plant
vii.
Land given to CONCOR
viii.
Land given to Defence Department
Z 242
ix.
Other incomes (long term lease, building rent for GRP, P&T, maintenance and
operational charges of level crossing & sidings and licence)
x.
Any other licensing except for property development
Z-243
The earnings from development of Railway land/air-space will be booked under Z-243.
Z-330
Haulage cost of pantry cars- Records all receipts from IRCTC for haulage of
pantry cars.
Unclaimed and Damaged Goods.--(a) Unrecovered freight demurrage etc. on each

consignment of unclaimed or damaged goods or parcels etc. should be charged to the sale
proceeds/realisation from other departments etc. of such consignments, the balance, if any,
of the sale proceeds / realisation being adjusted as under:
i) Minus debit to relevant detailed heads for compensation under Minor head K200where a
link between compensation payment and realisatuon from the disposal of unclaimed
goods etc. is established with in the same financial year;
(ii) Credit to K-900 where such a link is not established within the same financial year, but
liability for compensation payment is implied, and
(iii) Credit to sundry earnings where no liability for compensation payment e- g. for
unclaimed articles / luggage etc. left at station by passengers/Railway users etc is implied.
Z 510
(iv) Any repayment should be adjusted to the head to which the net realisation was originally
credited but in the case of earnings - however, it will be be booked under Deduct
refunds.
b) In case however, where a consignment of goods or parcels is lost or where the sale
proceeds of any damaged consignment are not sufficient to cover freight demurrage etc.
thereon, the latter or the excess of the latter over the former (as the case may be) should be
deleted to the compensation account (detailed heads in Abstract K-200) if the sale proceeds
of an unclaimed consignment of goods or parcels are not sufficient to cover freight,
demurrage, etc. thereon, the latter or the excess of the letter over the former should be
written off.
c) In exceptional cases, however, where a number of consignment are sold in one lot and
the sale proceeds of individual consignment cannot be ascertained, the aggregate of freight,
demurrage etc. on all such consignment should be adjusted against the sale proceeds in
proportion to the credits adjusted under a (i) to (iii) above and adjustments carried out as in
(b) above.
Z 650
Other unclassified receipts.-Include items of the nature of (1) Survey fees received from private bodies.
(2) Receipts of the Publicity Department of individual Railways.
(3) Cost of tender forms supplied to contractors on open lines:
(4) Maintenance charges of approach roads to oil sidings.
(5) Charges for printing work done for Railway institutes, sports, clubs, etc. in Railway Press.
(6) Cost of Stores Bulletin supplied to outsiders.
(7) Commission received from State Government for auditing the warrants issued by them to
their police staff (Commission recovered from the Military Department on account of audit of
Warrants and Credit Notes in connection with military traffic is taken as reduction of
expenditure).
(8) Commission received from catering contractors for auditing meal tickets, etc. issued to
them.
(9) Commission received from local bodies for auditing the amount of pilgrim tax collected on
their behalf.
(10) The amount recovered on account of salary, travelling allowance and contingent
expenses of staff auditing the accounts of Out-Agencies.
(11) Charges for conservancy to Postal and Police Departments.
(12) Commission realized for collection of cess on soft coke.
(13) Commission realized for collection of terminal tax.
(14) Trade test fees received from the Military Department.
(15) Amount recovered from vendors and others on account of cost of water supplied to
them.
(16) Amount recovered from vendors and outsiders for conservancy charges.
(17) Fines recovered from vendors.
(18) Recoveries from occupants of Railway rest houses on account of oil and electric
charges.
(19) Hire charges recovered for the use of motor cars and trolleys of one department to
another or outside bodies.
(20) Water charges on residential buildings recovered from employees of the Railway
Department.
(21) Cars and vendors licence fees.
(22) Forfeited deposits.
(23) Forfeited State Railway Provident Fund Bonus of Gazetted officers.
(24) Stall
(25) Amounts recovered from departments or ministries of the Government of India, etc. on
account of work done for them in the Railway Laboratories.
(26) Recoveries on account of diet or subsistence money to Railway servant summoned by
court to give evidence.
(27) Amount forfeited from Railway servants in lieu of notice of termination of service.
(28) Excess cash.
Back
CLASSIFICATION OF EARNING
Abstract 'X' Coaching Earnings
Minor Head
100
Passenger
Sub-Head
110 Ordinary full

fares
120 Ordinary
reduced fares
Detailed Heads
111 Ordinary full fares

112 Excess fares collected by ticket checking staff
at stations.
113 Excess fares collected by ticket checking staff
in trains
121 Return tickets at reduced fares and weekend
and Holiday excursion tickets.
122 Season and Zone tickets, other than
suburban.
123 Season and Zone tickets, suburban.
124Indrail Passes/Rover Journey 'Tickets.
125 Other description of concession tickets
130 Military
Passengers
131 Military Passenger

132 Special trains and reserved carriages Military.
140 Reservation
141 Reservation charges all classes
Air-conditioned
I class, II class
(Mail and
Express)
IIndclass
(ordinary) ACC
Chair Car and II
class A.C.C.
sleeper
Total
charges and
surcharges
142 Surcharge for sleeping accommodation

provided in IInd class carriages
143 Service charges for travel in super fast trains.
144. Other levies.
200 Special
trains and
reserved
carriages
210 Same.
210 Special trains
and
reserved
carriages other than
Military.
220 Special trains
and reserved
carriages Military
other than Military
passenger).
220 Same
300 Luggage.
310
Luggage 310 Same.
charges
ordinary
collected by station.
400.Parcels.
320 Luggage
charges ordinary
collected by Ticket
checking staff.
321 Luggage charges collected by T.C. staff at

stations.
322 Luggage charges collected by TC. staff in
trains
410Public Parcels
410 Same.
420 Service Parcels 420 Same

for Non-Budget
lines,
500 Other
Coaching
Traffic
600 Transport
of Post office
Mails
510 Rail and Road

Motor Vehicles and
Carriages
510 Same.
520 Live stock by

Passenger trains
520 Same.
610special Postal
trains
610 Same.
620 Hire and

Haulage of Postal
Vans and
compartments.
620 Same.
630 Pest Office

bags and Parcels
by Weight.
630 Same.
700
710 Penalties levied
Miscellaneous for irregular
coaching
travelling
receipts.
711Penalties levied for irregular travelling by

station staff
712 Penalties levied for Irregular travelling by T.
T.Es. in trains
720 Demurrage on 721 Demurrage.

Luggage and
722 Left Luggage receipts.
Parcels and receipts
on account of left
luggage.
800 DeductRefunds
730 Sundry
731 Platform tickets

732Miscellaneous coaching receipts.
810 Refunds of
Earnings collected
811 Overcharges.
812 Penalties levied for irregular travelling by T. C.
Staff at stations
813 Penalties levied for irregular travelling by T. C.
Staff in trains.
814 Demmurrage on luggage and Parcels and
receipts on account of left luggage.
Back
**************
APP. III
Abstract 'Y' Goods Earnings

Minor Head
100 Fuel
Sub-Head
Detailed Heads
110 Coal and coke
111 For the public.

112 For Non-Budget lines
120 Oil Fuel
120 Same.
130 fire wood and other

fuel.
130 Same.
210 Container traffic
210 Same.
220 Freight forwarding

scheme
220 Same.
230 other General

Merchandise
230 Same.
300 Military traffic
310 Same
310 Same.
400 Live - stock
410 Same.
410 Same.
500 Railway Materials
510 For Non-budget
510 Same.
200 General
Merchandise
other than cool and

coke.
Lines
520 For Government

Railway
521 Home Line Construction
610 Demurrage.
610 Same.
620 Wharfage and

Storage
620 Same.
630 Sundries.
630 Same.
700 Gross Earnings

from Road Services.
710 Same.
710 Same.
800 Deduct Refunds
810 Refunds of Earnings

collected
811 Overcharges
812 Demurrage.
813 Wharfage and Storage.
600 Miscellaneous
Goods Earnings.
APP. III
Abstract 'Z' Sundry Other Earnings

Minor Head
Sub-Head
Detailed Heads
100 Electric telegraph

Earnings
110 Same.
110 Same.
200 Rents and Tolls
210 Residential buildings
210 Same.
220 Retiring Rooms, Rest Houses, 221 Retiring Rooms.

Rest Homes and convalescent
222 Rest House.
Homes etc.
223 Rest Homes, Convalescent
Homes etc.
230 Other Building or Rooms
231 Quasi - Railway institutions.

232 Outsiders.
240 Land
241 Leased out for building

purposes.
242 Leased out for other purposes.
243. Property development of
land/air space
244 Right of way for OFC

laid by/for Rail Tel
245 Right of
way
/way
leave facility for others.
246- Receipts from
car/scooter/cycle parking at
stations/Railway premises.
247- Registration fees for
construction of private
sidings.
(Authority: 2008/ACII/1/5 dt. 09-01-09)...acs

no.99
o assist the aspirants for appearing the Appendix III (IREM) exam.conducted by the Railway
Board,New Delhi which is qualifying for promotion to the post of SO(A), TI(A) and ISA in
Indian Railways Accounts Dept.
Saturday, 14 December 2013
Books and Budget - An analysis of questions in IIIA examination

old papers - contributed by Ms.Chaitali of NF Rly, Guwahati.
Thank you, Chaitali for your good analysis.
Reaction
s:
BOOKS & BUDGET
(1990- Books)
1)
Suggestions for controlling expenditure under Demand No.9, 10. Examine critically the
recent orders advancing the date of submission of the Approximate Account current to
Railway Board.
2)
Is the preparation of Integrated Budget still relevant?
3)
Computerisation of Books Section is it complete, suggestions for its improvement.
4)
Is exchequer control working satisfactorily on IR ?
Has cash budget and exchequer control proved effective in exercising control over
expenditure? (1995 With Books)
Role of Accounts Department in ensuring that the revenue expenditure on a Railway does
not exceed the budget allotment. In this regard, explain the working of exchequer control
mechanism in the Railways. - (1995 With Books)
(1990 WB)
5)
Utility and relevance of Zero Based Budgeting .
6)
How far the problem of over capitalisation tackled?
It is often said that IR is over capitalised. Do you agree? What do you think are the reasons
and the extent of over capitalisation? What steps to reduce it? (1995 Without Books)
Elucidate the reasons and extent of over capitalisation in Railways. What are the salient
recommendations of Capital restructuring Committee in this regard. (1997 without
books)
(1991- Books)
7)
8)
9)
What irregularities would remain undetected if Post Audit of paid vouchers and Cheques
& Bills reconciliation are not done properly?
Managerial purposes served by Appropriation Accounts?

(a) Demands payable
(b) Traffic Account
(c) Labour
Which one of the above is considered as the most important for exercising strict control and
why?
10) How far Performance Budgeting has been effective on the Railways?
(PLUS)
The Convention Budget was more Appropriation oriented than Performance oriented.
Discuss the statement with reference to merits & demerits of performance
budgeting. (1996- With Books)
11) Explain critically the effectiveness of various stages of Budgetary control in exercising
control over expenditure.
12) What are weak links in the inter-relationship between Books section, Cash Office and the
traffic Accounts Office with suggestions for improvement?
1991- Without Books
13)
What purpose Operating Ratio serve?
Its utility in studying:
(1993- Without Books)
(i)
The comparative performance of different Zonal Railways In a year.
(ii)
Performance of same Zonal Railways in different years.
14) Role of CAG on Railways in present scenario.
How different from Accounts Department. Suggestions to make it more effective. (2004
with books)
15) What are implications of arrears in posting and reconciliation of suspense accounts?
16) What purpose does the distinguish between Voted and charged expenditure serve?
17) There is a proposal to maintain detailed asset register for working out depreciation
provision. Comment critically on the proposal.
18) Actual operation of any two funds being operated in the Railways Books Accounts.
1992- With Books
19)
Why do we allocate funds for Works Expenditure both plan Head wise and Allocation Head
wise?
20) Recent changes

transactions.
as
regards
settlement
of
Remittance
transaction
and
Transfer
21) Role of IRFC in financing the Plan expenditure. Recent developments. (2004 With Books)
( PLUS ) bringing out the changes, if any, in the respective share of budgetary support and
mobilisation of internal resources in the Railways in the recent past. (1995 With Books)
22) Trace the movement of a rupee collected on sale of a ticket in the counter of a station to its
estimate reflection in the accounts of Railways with RBI. Do you have any suggestions to
improve the present position.
1992 Without books
23) Comment Budget is said to be both a constitutional as well as a management

document. Also how the restructured Demands for grants effective.
24) Why are the link heads of accounts (a) Demands payable (b) Traffic Account (c) Labour and
(d) Demand recoverable needed when the Railways are a full-fledged Govt. Organisation?
25) Why is it necessary that the Chief cashier should return the paid voucher in time?
1993- With Books
26) Steps leading to preparation of Annual budget for a Railway.- recent changes.
27) Integrated Budget, its purpose.
28) Items which require attention in the relationship between books section and cash office.
29) Role of Budget as regards Re-appropriation.
1993- Without Books
30)
Measures adopted for Budgetary Control.
31) Significance of primary units.
1994- With Books
32)
With the increased emphasis on management accountability for performance, the

Accounts Officer has a constructive role to play. Discuss with reference to the concept of
Performance budgeting. Give suggestions for improving it.
33) Parliamentary Control over Railway Finances exercised recent changes and developments.
Exercised :
(a) Before, and
(b) After expenditure is incurred. (1995 Without books)
How both the exercises differ. (2004 without books)
1994- Without Books
34) Railways will have to move towards self-reliance and have to generate the resources
needed for growth. Discuss with reference to various Funds being operated in the Railway
Books.
35) Is it true that the time lag in making available the actual blunt the control mechanism?
What are your suggestions to improve the system and also to minimise the difference
between approximate and final account current.
36) While Railways are expected to be commercially viable they do not have the requisite
freedom. Discuss with particular reference to the following:
(i)
Parliamentary approval for revision of fares and freight.
(ii)
Financial bindings on account of uneconomic branch lines.
(iii)
Financial effect of social obligations.

37) Budget is a management document through which expenditure control is exercised.
Comment with particular reference to the role of Accounts Department in this exercise.
Comment with particular reference to the role of Accounts Department and the method of
budgetary control exercised in the Railways. (1997 Without books)
1995- With Books
38) Role of Accounts Department in ensuring that the revenue expenditure on a Railway does
not exceed the budget allotment.
39) Role of Railway Convention Committee w.r.t Railways contribution to the General Revenue.
40) Transfer transactions e-reconciliation how currently accepted, adjusted and reconciled.
(1995 Without Books)

41)
Purpose served by Integrated Budget.
42) Suggestion for improvements disbursement of cash and cheques by Cash & Pay office are
prompt and free from possible frauds.
How can the internal check mechanism be geared to put an end to frauds (alteration of the
name of the payee and value of the cheque and subsequent encashment) in cheques?
Discuss with reference to recent circulars issued by the Railway Board. (1999- With
Books)
(2001 With Books)

43) Explain the importance of post project appraisal. Elaborate upon the rules and methodology
of conducting productivity tests.
44) Role of Accounts Department w.r.t. Preliminary Works Programme of ZR.
45) Role of Accounts Department in exercising Expenditure control during financial year.
46) Steps required to be taken for efficient maintenance of Suspense Register.
47) The Railway Budget is framed at grassroot level. Is it true? Explain the method for
compilation of the Budget for Revenue Grants on Zonal Railway.
(1997 With Books)
48) What is the purpose of compiling Capital and Revenue Accounts and Finance Accounts of a
Zonal Railway? Bring out its important features.
49) Purpose served by : Monthly Revenue and Capital Account Current.

Approximate Account Current. (repeated 2001 with books) (2004
50) Purpose and Utility of appropriation accounts.
51) How cash authorisation used as a means of budgetary control
52) Focal Point Bank recent changes and developments.
without books)
53) Sources of financing Works expenditure on Railways.
(2001 With books)
54) Do you think that the classification of Account of expenditure and earnings has helped in a
proper depiction of expenditure and earnings on the Railways? Give reasons and suggestions
for improvement.
55)
Mechanism on the Zonal Railways to ensure that the Plan Head expenditure remains within
the allotments made by the RB.
56) Importance of revised estimate in budgeting exercise of a Zonal Railway. Role of accounts
in this.
(2004 With Books)
57) Earnings budget.
58) Checks to be exercised on pension disbursements by the agencies.
59) Suggestions for eliminating the differences between approximate and actual account
current.
60) In the context of ECS and EFT what are the safeguards to be ensured while carrying out
cheques and bills reconciliation.
(2010- With Books)
61) How does the system of cash imprests help the holders without diluting the internal check
system?
62) How the system of opening tenders enhances transparency in Railways?
BUDGET SECTION
INTRODUCTION
Increasing complexity of managerial problems has led to the development of certain managerial
approaches, tools and techniques. Budget is one of such tools of scientific management. The
justification of budgeting is its potential service to the management. A budget programme results in
definite and tangible benefits directly related to the basic functions of management.
BUDGETING IN RAILWAYS.
Budget is a statement of the estimated annual receipts and expenditure both on capital as well as
revenue transactions of an organization. It is the process of planning and reviewing the activities of an
organization. Railways, being a Govt of India Department, receipts and payment system in the General
Budget of the Govt of India. As a results of the Acworth Committee recommendations during 1920-21, it
was decided to separate the finances of the Railways from the general finances with the objective of
securing stability for General Revenues and to strengthen the Railway finances. Since 1924, Railway
Budget is submitted in advance to the General Budget to both houses of Parliament i.e. Lok-Sabha and
Rajya Sabha.
The annual budget is a statement of the estimated receipt and expenditure of the Govt. of India for the
year also known as the annual financial statement. The annual budget is also a constitutional and
management documents.
The Railway Budget is presented in the forms of demands for grants. The proposed expenditure included
in the budget may be either voted or charged. The former class includes items for which provision of
funds is subject to the vote of parliament while the funds for the latter class are sanctioned by the
President and are not to be voted by the Parliament.
STRUCTURE OF BUDGET
The framing of the Railway Budget for earnings as well as expenditure has to be preceded by a careful
forecast of the level of traffic expected to be handled during the budget year.
On the expenditure side the revenue budget falls into 5 broad divisions.
(i)
Administration including staff welfare
(ii)
Repairs and maintenance of track rolling stock and plant and equipment.
(iii)
Operating expenses
(iv)
Expenditure on fuel
(v)
Expenditure on works charged to revenue.
On the expenditure side of the Railway budget, expenditure on Railways under above broad category
alongwith assets acquisition, modification and replacement is required to be presented under 16 demands
as follows.
Demand No. 1,2
Railway Board
General Superintendence & Services on Railways
4-7
Repairs & Maintenance
8-10
Operating expenses
11-13 Staff welfare, retirement benefits & Misc.

14-15
16
Railway funds and payment to General Revenue
Works expenditure.
In this structuring of Demands for Grants, following basic consideration have been kept in mind.
(i)
Demand should represent a homogeneous activity broadly controlled by single departmental authority.
(ii)
Demand should equally correlate costs to results duly bringing out the variable and fixed items of cost.
(iii)
The Demand should be equally balanced from the point of view of total expenditure.
These demands have been further sub-divided into various sub-heads and primary units for proper
accountal of expenditure.
On the earning side of the Railway budget, earning of Railways have been categorized in three abstracts.
Abstract
Coaching earning
Goods earnings
Sundry other earnings
The budgeting exercises on the earning side is primarily carried out at Headquarter level
The budgeting as such should originate from the grass root level namely the lowest subordinate who is
executing the physical work since he has a better knowledge of the physical work. Such data is collected
from various subordinates and consolidated at divisional level and reviewed at HQ. level to see how far
the monetary terms reflected by the subordinates justifies the physical targets envisaged. It is a stage
where middle management level decisions are taken either to continue or to modify the existing ways of
working.
ZERO BASED BUDGETING

There is a move to introduce progressively the concept of Zero Based Budgeting in the Railways
Budgeting is done for each year while planning is done for certain longer periods. As the very name
implies, budgeting under this system is done taking the base as Zero for each year. In other works,
budgeting for each year has to be done from scratch under this system. It is only a means for improving
the quality of budgeting. Under this system, each execution is explained in greater detail for the need for
money he has sought for.
BUDGETING EXERCISE.
The steps involved in presentation of Railway Budget are
(i)
Preparation of budget
(ii)
Voting of budget
(iii)
Execution of budget.
(iv)
Review of budget as executed.
Voting and review of budget are parliamentary functions where as preparation and executions are
primarily the functions of executives at divisional and higher levels
THE PREPARATION OF BUDGET:

The revised estimates of the current year and budget estimates for the ensuing year are prepared
simultaneously and the preparation takes place at grass root level i.e at divisional level.
The entire responsibility for framing the estimates depend upon the spending/earning
concerned. Though the actual work of compilation and scrutiny rests with the FA&CAO.
authorities/units
After proper scrutiny the budget estimates are submitted to the Railway Board. The estimates so
submitted are subject to the critical examination by the Railway Board and taking all relevant factors into
account the Board frames the estimates of income and expenditure for the Railways as a whole.
The revised estimate for the current year is fixed under each demand for each Railways after taking into
account the actual of the previous year, the expenditure during first 7 months of the current year and any
special feature that may be known.
So far as expenditure on works is concerned initially the Railway Admn. compile a list of new works to be
taken up in the following year within the ceiling fixed by the Board. These proposals for new works are
discussed by the Board with Railway Admn and a list of approved work is prepared. The proposed
expenditure in the following year on such new works and on works in progress forms the work programme
or the budget estimate of the Railway for expenditure to be incurred on new or ongoing works, chargeable
to Capital, DRF, DF, OLWR,
VOTING OF THE BUDGET:
Before the presentation of budget in the parliament the recommendation of the President is obtained
under Article 113(3) of the constitution. The budget papers are circulated to the MPs and the budget is
debated in the parliament.
BUDGET DOCUMENTS PRESENTED TO THE PARLIAMENT

1.
Speech of Minister of Railways introducing the budget

2.
Key to budget documents
3.
Budget for the Railways revenue and expenditure
4.
Explanatory memorandum on the Railway Budget.
5.
Memorandum explaining proposals for adjustment of fare and freight rates.
6.
Demands for grants (Part-I & Part-II)
7.
Works machinery and rolling stock programme (Part-I & Part-II)
8.
Indian Railways year book
9.
Indian Railways annual reports and accounts.
In accordance with the Article 114 of the constitution after the demands for grants have been voted by the
Lok-Sabha, a bill is introduced to provide for the appropriation out of the consolidated fund of India of all
money required to meet the grants made by the Lok-Sabha as also expenditure if any, charged on the
consolidated fund of India.
The grant as voted by the Parliament and appropriation for charged expenditure as sanctioned by the
President are distributed by the Railway Board among the Railway Admn and other spending authorities.
The order by which the allotments are made is called budget order.
THE VARIOUS STAGES TO REVIEW THE BUDGET
(i)
August review Mid term review Sent to Board in August
(ii)
Revised estimates Sent to Board in December
(iii)
First modification Sent to Board on 1st of Feb
(iv)
Final modification sent to Board on 1st of March
EXECUTION OF BUDGET AS A CONTROL MECHANISM

As a means of controlling the expenditure, a monthly review comparing the actual expenditure with the
proportionate budget allotment is made and an appreciation report bringing out the special features in
respect of each months account is also submitted to the Railway Board. This monthly review is done at
Divisional level and helps in controlling the expenditure effectively. This also helps in managing the
finances in a better manner by the respective departments by directing postponement or modifications in
the physical activities being contemplated or carried out.
As major portion of Railway expenditure in the form of cash expenditure the effectiveness of the
expenditure control is closely dependent on the powerful mechanism of exchequer control.
EXCHEQUER CONTROL.
Exchequer control is a mechanism for concurrent regulation of cash outgo by each disbursing officer
against the cash content of the budget allotment. Railway expenditure falls into 2 categories viz cash and
adjustments. The former covers all transactions completed through cash payments or issue of Cheques
and broadly comprises disbursements to staff and contractors as also settlement of bills/claims for
supplies and services.
Adjustments represents inter or intra accounting unit book-keeping transactions which entailsno cash
outgo. The object of exchequer control is to establish a system for correct estimation of cash outgo and
to monitor disbursements. It is thus an important tool of budgetary control.
In the exercise of exchequer control, the total allotments for the year are divided between cash and
adjustments. Success of exchequer control greatly depends upon this distribution. Board have laid down
broad guidelines for making a realistic estimate of cash and adjustment portion of expenditure falling
within the sanctioned budget.
Thereafter the cash outgo is further distributed amongst the 4 quarters of the year. Railway Board issues
quarterly cash allotments. The actual cash disbursement during the quarter is reported while asking for
the cash allotment for the next quarter. The report is scrutinized in the Boards office to see the progress
of cash expenditure vis--vis the authorization for the quarter.
Exchequer control mechanism is necessarily limited in scope to the control of cash outgo which on an
average forms about 70% of the total expenditure of a railway. Exchequer control has thus the merit of
providing an effective means of monitoring a substantial part of expenditure on a day to day basis.
Broadly the cash budget can be distributed amongst the following main categories.
(i)Staff (ii) Fuel (iii) Other purchases (iv) payment of contractor bills (v) other disbursements and (vi) Civil
grants.
The deficiency in the present system of exchequer control is that certain expenditure incurred by other
Govt. Departments on behalf of the Ministry of Railways and affecting cash balance in the books of RBI
are not taken into account in the cash budget such transactions are as under.
(i)
Pension payment through Public Sector Banks
(ii)
Pension payment by Postal departments
(iii)
Debits from DGC&D and other departments adjustable through RBI.
Ministry of Finance have been emphasizing the need for close monitoring of cash flow to Railways
Accounts with RBI and have been laying great stress on Railways confining net withdrawals from RBI to
prescribed limits. Under the revised system the Railways will have to estimate the cash outgo of not only
for the issue of Cheques by the Railways but also the debits of other Govt. departments adjusted through
RBI affecting Railways cash account in the books of RBI, in other words such debits are part of the
Railways. cash outgo. Thus the cash outgo of the Railways can be distributed under the following heads.
Budgeted Items
1.
Demand No.2
2.
Demand No.3 to 13
3.
Demand No.16
Total A
Non budgeted items

(iv)
Civil Grants
(v)
Refund of deposits
(vi)
Payment on behalf of other Railways
Total B
(i)
Pension Payment by Public Sector Banks
(ii)
Other adjustments such as DGS&D etc. debited to Railways through RBI
Total C
The total cash out flow = A+B+C.
It is evident from the above that the correct estimation of cash out flow as detailed is very much essential
for exchequer control as an effective budgetary tool for the monitoring of substantial part of Railways
expenditure i.e 70% of total expenditure on day to day basis.
CONCLUSION
Over the years the efforts to create an accountable regime by monitoring the financial
performance has to be strengthen by translating every physical effort into measurable
monitory gains to the organization. This will have to be built into the budgetary exercises by
adopting the available techniques of calculating unit cost of any service undertaken by
Railways with acceptable parameter based formulae as the basic requirement and every
financial efforts has to be tested in the terms of its effect on the unit cost. This will ensure
the budget being a mirror image in financial terms of the policy statements and their
efficient execution for a strong and sustainable organizational bottom-line.
******
Posted by Nageswara Rao M, Sr.Instructor/Accounts Training Centre @ CTARA/Secunderabad Mobile: 09492432160 Email ID:
nageswararaom2000@gmail.com at Friday, July 10, 2015 No comments:
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Tuesday, 7 July 2015
Operating Ratio along with practicals - PPT

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Operating ratio ppt from Nageswara Rao M
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Posted by Nageswara Rao M, Sr.Instructor/Accounts Training Centre @ CTARA/Secunderabad Mobile: 09492432160 Email ID:
nageswararaom2000@gmail.com at Tuesday, July 07, 2015 No comments:
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Labels: BOOKS & BUDGET, OPERATING RATIO, OR, PRACTICALS
Monday, 6 July 2015
Allocations/classifications
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Allocations/classifications
1. Choose the former name of Railway Development Fund ?
Answer: Railway Betterment Fund
Source: Para No. G-784 of Indian Railways Administration

and Finance-an Introduction
Code http://www.indianrailways.gov.in/railwayboard/upload
s/codesmanual/ADMIN_FINANCE/AdminFinanceCh7_Data.htm
Development Fund was instituted w.e.f 01.04.1950,
incorporating the existing Railway Betterment Fund (which
was started w.e.f 01.04.1946)
2. Security dept. expenditure chargeable/allocable to ?

Answer: Demand No.12 - Misc. working Expenses
Note: Salary of all officers i.e., CSC - Chief Security

Commissioner or DSC - Divisional Security Commissioner or
other officers along with staff are chargeable to Demand No.
12 only.
3. OBHS (On Board Housekeeping Services) expenditure
allocated to ?
Answer: Demand No.08 - Operating Expenses of Rolling
Stock and Equipment, Head of Allocation is 08-593
For Railway Board letter, click here
http://www.indianrailways.gov.in/railwayboard/uploads/direc
torate/accounts/downloads/circular/Compendium_2014/34%2
0(a).pdf
4. Principal and Interest charges of IRFC Lease payments
Booked to ?
Answer: Plan Head 2200 - Leased Assets - payment of capital
component of Lease charges to IRFC, etc and Demand No.09
- Operating Expenses - Traffic (09 - 780 )
Prior to 2005-06, both Principal and Interest charges were fully met
through the Ordinary Working Expenses (Revenue Grant No.9Operating ExpensesTraffic). However, from the year 2005-06 the
Accounting policy in respect of accountal of lease charges payable
to IRFC was modified.

torate/accounts/downloads/compandium_2007/RBA-1.pdf
5. Expenditure on implementation of Biometric attendance system is charged
to ?
Answer: Demand No. 07-888 ( Repairs and Maintenance of
Plant & Equipment) - New Detailed Head - 888 - Biometric
Attendance system (New) as per ACS-Advanced Correction
Slip No. 120 to 2008 Reprint edition of Finance Code Volume
II.
The logic behind the choosing Demand No.7 is "Biometric
attendance system too is treated as tools and plants like
items watches, clocks, time recorders, stop watches (in
stations and offices) which are also charged to Demand
No.07 - Repairs and Maintenance of Plant & Equipment.
torate/accounts/downloads/circular/Compandium-2015/9.pdf
6. New Primary Unit for Customs duty paid for purchase of

materials (in Revenue and Capital) is ?
Answer: PU - Primary Unit - 48 ( old PUs in Revenue and
Capital is PU 37 & PU 12 respectively)
torate/accounts/downloads/circular/Compendium_2014/25.pd
f
7. Expenditure on maintenance of Station gardens is
allocated to ?
Answer: Abstract B - Demand No.04 ,Sub Head 640 Detailed
Head 641
(All expenditure on planting, upkeep and care of trees along Railway lines and the
planting and maintenance of station gardens, and of nurseries for the supply of
required trees and plants and similar expenditure in railway staff colonies and
compounds of railway staff quarters will be charged to Sub Head 640 in Demand
No.04.)
8. Adjustment on account of conference hire on Goods

Wagons (IRCA) chargeable to ?
Answer: 09-741-33 Demand No. 9 Abstract" G " Operating
Expenses-Traff
Sub Head
Detailed Head
740 Conference hire and penalty charges on

interchanged stock (Charges and Receipts)
741 Charges / Receipts relating to intercharged Stock

(wagons) of Indian Railways-Repairs and
maintenance
.R. - Operating Ratio in Indian Railways
Likely Questions:
1. What is Operating Ratio ? How it is calculated ?

2. Computation of the Operating Ratio from the set of figures given in the problem.
3.Is OR, best financial ratio to show the performance of Railways ? If answer is No, what is
the reason and which one is the alternative one ?
4. Can we extends the O.R to the Divisions in replacement of PEI (Performance Efficiency
Index) ? If so what is the mechanism and the benefits accrue to Railways ?
Now let's check the answers:
1. What is Operating Ratio ? How it is calculated ?
Codal provisions - Para 308 & 434 of I.Rly.Finance Code.
It is regarded as one of the Most Important financial statistics/ratios and has frequently
been used as an Index of the operating efficiency of the Railways.
Definition of O.R.: Percentage of Gross Working Expenses to Gross Earnings of any

accounting year. In general, Operating ratio is the number of rupees spent to earn every
100 Rupees.
If O.R. is less than 100 = Organisation is in profits.

If O.R. is more than 100 = Organisation is in losses.
Definition of Gross Working Expenses (GWE): Ordinary Working Expenses-OWE

(Demands 3 to 13) plus Appropriations to DRF-Depreciation Reserve Fund and
Pension Fund. Note: True expenses in an accounting period whether or not actually
disbursed. That means excludes Suspense.
Definition of Gross Earnings: Coaching Earnings (Abstract X) + Goods Earnings (Abstract

Y) + Sundry other Earnings (Abstract Z) Note: true or accrued earnings in an accounting
period whether or not actually realised. That means excludes Suspense.
Always considered Apportioned Earnings instead of Originating Earnings.
Gross Working Expenses

O.R =
_______________________
x 100
Gross Earnings
Important Note:
Gross Expenditure (Working Expenses actually disbursed during an accounting period) =

Gross Working Expenses + Suspense
Gross Receipts (Earnings actually realised during an accounting period)

= Gross Earnings + Suspense.
That means :-
Gross Receipts - Always includes Suspense
Gross Earnings - Always excludes Suspense. It is denominator for O.R. formulae.
Similarly
Gross expenditure - includes Suspense.
Gross Working Expenses -excludes Suspense. It is numerator for O.R. formulae.
In the examinations, if Gross Expenditure figure given, deduct Suspense from that in
order to arrive Gross Working Expenses. Similarly deduct Suspense from Gross Receipts
to arrive Gross Earnings.
There is no ideal Operating Ratio for Indian Railways. In rail road sector, an operating
ratio of 80 or lower is considered desirable. However lower O.R. helps in generating
internal resources for meeting requirement of Plan Expenditure on Safety (RSF),

Amenities to Passengers & Staff (D.F) and other Capital investments such as laying of
new lines, acquisition of Rolling Stock etc (Capital Fund).
In the year 2005, Indian Railways, changed its accounting policy for the lease charges.
The lease charges have been broken into two parts - capital and revenue. While revenue
has been charged to working expenses (Demand No.9G), capital portion is separately
provided for in the capital budget ( Plan Head 2200-Leased assets - Payment of capital
component of lease charges to IRFC etc.). This has resulted in the reduction of working
expenses and the operating ratio.
Measures to be taken to achieve the Lower/efficient O.R. are
A) maximizing the traffic earnings inter-alia include rationalization of fare and freight
tariff; effective marketing strategies to capture more and more traffic; creation of
additional capacity and optimum utilization of the existing rail infrastructure.
B) contain the expenditure through diverse means including strict economy and austerity
measures; improved man-power planning; better asset utilization and inventory
management; optimizing the fuel consumption etc.
The Best ever O.R of Indian Railways was 74.7 % in 1963-64.
Last few years O.R. of Indian Railways is
2009-10 - 95.28 %
2010-11 - 94.59 %
2011-12 - 94.85 %
2012-13 - 90.19 %
2013-14 - 93.60 %
2014-15 - 91.80 %
Target O.R of 2015-16 - 88.5%
Target O.R of 2016-17 - 74 %
2016-17 i.e., terminal year of 12th Five Year Plan (2012-17) target O.R. is 74 % ( to equal
the best ever O.R. of Indian Railways in 1963-64 - 74.7 %)
Comparing O.R of Indian Railways with other countries ' railways systems - Not possible
due to different computation methodologies across different countries thus reducing
validity of comparison of such statistical figures.
Glossary - Excerpts from Finance Code Para No.308 - better to understand Operating
Ratio and Railway finances.
Credit Side
Debit Side
Net of Credit &
Debit
(i) Coaching Earnings (less
(x) Ordinary Working
refunds)
Expenses = Expenses
booked under final
heads, excluding
appropriation to DRF &
Pension Fund
(ii) Goods Earnings (less
(xi) Appropriation to
refunds)
Depreciation Reserve
Fund.
(iii) Traffic Earnings = (i)+
(xii) Appropriation to
(ii)
Pension Fund.
(iv) Sundry Other Earnings

(less refunds)=Other than
Traffic Earnings.
(v) Gross Earnings = (iii)+
(xiii) Gross Working
(xviii) Net
(iv) = true or accrued
Expenses = (x)+(xi)+
Earnings =(v) -
earnings in an accounting
(xii) = True expenses in
(xiii)
period whether or not
an accounting period
actually realized.
whether or not actually

disbursed.
O.R = (Xiii) /(v) x
100
(vi) Suspense.
(vii) Gross Receipts = (v)+
(vi) = Earnings actually
realized during an
accounting period.
(xiv) Suspense.
(xv)
Gross Expenditure
= (xiii) + (xiv) = Working
Expenses actually
disbursed during an
accounting
period.
(viii)Misc. Receipts =
(xvi) Misc. expenditure =
Guarantee recoverable from
Surveys + Land for
State Govts. + Other Misc.
subsidized companies;
Receipts, such as Govt.
subsidy + other
share of surplus profits,

sale of land of subsidized
companies, receipts from
surcharge on Passenger
fares, etc.
Miscc Railway
expenditure,
Appropriations to
Pension Fund relating to
Railway Board
and Miscc
establishments booked
under grants 1 & 2 and
Accident Compensation,
Safety
and Passenger Amenities
Fund and OLWR
expenditure, and
payments to
worked lines.
(ix) Total Revenue Receipts
(xvii) Total Revenue
(xix) Net Receipts
= (vii)+(viii).
Expenditure = (xv)+
(xvi).
(ix) - (xvii).
(xix) Net
Receipts = (ix) - (xvii).
(xx) Payment to
General Revenues
(Dividend)
(xxi) Surplus =
(xix) - (xx)
(shortfall if the figure is

negative)
Appropriation of Surplus: The surplus will be appropriated to Development Fund,

Railway Safety Fund, Capital Fund and latest created fund " Railway Liability Reserve Fund.
Comparing O.R of different Zonal Railways: It is not possible to compare the O R of one
Zonal Railway with another Zonal Railway due to several factors such as Floods, Accidents
and other special factors. Hence it is better to compare OR of particular Zonal Rly from Year
- Over - Year (YOY) basis.
In simple terms , the Operating Ratio is calculated based on the following glossary
terms only
Denominator
Numerator (Gross Working Expenses)
1.Gross Earnings
1.OWE - Ordinary Working Expenses i.e., 3 to 13 Demands

2. Appropriation to DRF & Pension Fund i.e., D.No.14
Formulae of OR = Gross Working Expenses \ Gross Earnings x 100
Forget the following Glossary terms of calculation of O.R.
Never taken the following items for calculation of Operating Ratio
Earnings Side
Expenditure side
Suspense
Suspense
Gross Receipts
Gross Expenditure
Misc. Receipts
Misc. Expenditure
Dividends paid to Gen. Revenues
Appropriation to D.F, Safety Fund, Capital Fund
Note: Where ever, Gross Receipts and Suspense (Earnings) were given, simply
deduct suspense from Gross Receipts and arrived Gross Earnings (Denominator) for
calculation of Operating Ratio
Similar lines,
Where ever, Gross Expenditure and Suspense (Expenses) were given, simply deduct
suspense from Gross Expenditure and arrived Gross Working Expenses (Numerator)
for calculation of Operating Ratio.
So, Golden Rule is Suspense on either side will
not be taken for calculation of Operating

Ratio.
2. Working out the following from the set of figures as given below.
i) Operating Ratio ii) Net Receipts iii ) Surplus/Shortfall
Details
Amount(In Crores of Rs.)
1. Gross Receipts
2. Suspense - Earnings
3. Misc. Receipts
4. Ordinary Working Expensee
1400
150
50
850
6. Appropriation to DRF
65
7.Appropriation to Pension Fund
85
8. Misc. Expenditure
25
9.Dividends payable
75
10. Appropriation to D.F.
150
11. Appropriation to R.S.F.
100
12. Appropriation to Capital Fund
150
Solution:
i) Operating Ratio
Formulae of OR = Gross Working Expenses / Gross Earnings x 100
Gross Earnings = Gross Receipts minus Suspense
Hence 1400 - 150 = 1250 is Gross Earnings.
Gross Working Expenses = Ordinary Working Expenses(OWE) + App. to DRF & P.F
Gross Working Expenses = OWE + App. to DRF & Pension Fund.
Gross Working Expenses = 850 + 65 + 85 = 1000
Hence O.R . = 1000 / 1250 x 100 = 80 %
ii) Net Revenue
Net Revenue = Total Revenue Receipts - Total Revenue Expenditure
Total Revenue Receipts = Gross Receipts + Misc Receipts.
= 1400 + 50 = 1450
Total Revenue Expenditure = Gross Expenditure + Misc. Expenditure
Gross Expenditure = 800 + 65 + 85 = 950 and Misc. Expenditure = 25
Total Revenue Expenditure = 950 + 25 = 975
Net Revenue = Total Revenue Receipts - Total Revenue Expenditure
Net Revenue = 1450 - 975 = 475
iii) Surplus/Shortfall
Surplus = Net Revenue - Dividends Payable
= 475 - 75 = 400
Surplus = 400
Note: Appropriation to Development Fund, Railway Safety Fund & Capital Fund will
not be considered for calculation of Operating Ratio/Net Revenue/Surplus.
3. Is OR, best financial ratio to show the performance of Railways ? If answer is No, what is
the reason and which one is the alternative one ?
It is true, that the Operating Ratio itself is not a perfect indicator for judging the efficiency
of Indian Railways.
Let's see the below hypothetical illustration of two Railways.
Rly
Capital at
Gross
Gross Working
Charge
Earnings
expenses
O.R.
ROR- Rate of
Return/ROCE-Return on
Capital Employed
1000
200
150
75 %
5 % i.e., Rs.50 profit on

Capital of Rs.1000
5000
2000
1600
80 %
8 % i.e., Rs.400 profit on

Capital of Rs. 5000
Considering the Operating Ratio as efficient indicator, Railway "A" is more efficient than
Railway "B". But taking ROR/ROCE i.e., indicator of utilisation of Capital, Railway "B"
is more efficient than Railway "A".
If so, as mentioned in Para 511 of Indian Railways Administration and Finance - An

Introduction, Return on Capital i.e., percentage of (revenue) surplus to Capital-at-
charge is the true indicator to judge the financial performance of Indian Railways.
Revenue Surplus = Net Receipts (actual basis) after adjusting misc receipts and misc
expenditure and payment of Dividend to General Revenues. (item xxi of para 308Finance Code)
Capital at Charge means "the Central Government's investment in the Railways by way
of Loan Capital and value of the assets created there from. (item xxii of para 308Finance Code)
To sum up, the combination of above two Ratios will be considered to evaluate the
performance of the Railways instead of Operating Ratio alone.
Operating Ratio is helpful for comparing the Railways' efficiency of Year-over-year(YOY)

as well as evaluating the Inter Zonal comparison among different Zonal Railways in
India.
4. Can we extends the O.R to the Divisions in replacement of PEI (Performance

Efficiency Index) ? If so what is the mechanism and the benefits accrue to Railways ?
DIVISIONS and PEI - Performance Efficiency Index

At present, PEI is the performance indicator in the Divisions ( like OR-Operating Ratio for
Zonal railways)
As of today, OR is not being calculated for Divisions and thus they cannot be treated as
Profit Centers.
PEI = a ratio of Demands 3 to 12 and Originating Earnings .
That means unlike Operating Ratio, Appropriation to DRF and Pension Fund will not
be considered for calculating PEI. Also Apportioned Earnings not considered for
calculating PEI.
Demands 3 to 12
PEI of Division =
_______________________
x 100
Originating Earnings
Differences between
Operating Ratio - O R
Performance Efficiency Index PEI
1. D.No. 3 to 13 considered
1. D.No. 3 to 12 only considered.
2. Taken into the Apportioned

Earnings
2. Taken into the Originating

Earnings.
3. Appropriation to DRF & Pension

Fund are considered.
4. Not taken into the account of

appropriation to DRF & Pension
Fund.
Note: In some Zonal Railways like SCR, D.No.13 also included for calculating
PEI.
So, the drawbacks and their solutions for computing Operating Ratio of their respective
Divisions are
1. Appropriation to DRF -
Appropriation to DRF from the Division can be computed as:
Capital at Charge on the Division / Capital at Charge on the Zone x Appropriation to DRF
for the Zone.
2. Appropriation to Pension Fund - It would be possible to calculate the Appropriation to

Pension Fund from the Division based on the
Pensionable employees on Division /Pensionable employees on the Zone x Appropriation to

Pension Fund.
3. Apportioned Earnings - Right now, based on the proportionate distance of
consignment or passenger travelled over the Zonal Railways, the apportioned earnings
can be calculated for the Zonal Railways. The same mechanism will apply for calculate
of apportioned earnings for the Divisions based on distances covered among Divisions
within a Zonal Railway. With the help of Computers, it can be very easy exercise.
If we address the above drawbacks in correct approach as stated above, Divisions

also can able compute Operating Ratio (OR) and became Profit Centers similar to Zonal
Railways. Because,
" What cannot be measured, cannot be managed" By Peter Drucker/ Deming
"If you cannot measure it, you cant improve it" By Lord Kelvin
Note:
I express special thanks to Shri Hemant B.Godbole, SAG/IRAS of kind permission for
using the excerpts from his presentation of "Application of Responsibility Centre
Approach for converting Divisions into Profit Centres" .
Click below for full presentation of Shri Hemant B. Godbole, SAG/IRAS
https://drive.google.com/file/d/0BxGlZVJo5GqpaXFXSzZqNTRkLUU/edit?
usp=sharing
*****
Posted by Nageswara Rao M, Sr.Instructor/Accounts Training Centre @ CTARA/Secunderabad Mobile: 09492432160

Email ID: nageswararaom2000@gmail.com at Saturday, July 04, 2015 No comments:
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ooks & Budget (with Books)
- 2012
IIIA PART II Examination held on 31.01.2014
Max: 100 Marks
-----------------------------------------------------------------------------------------------------------Note:
Question No.1 is compulsory. Answer any four of the remaining questions. All questions carry equal
marks.
1. For the following items of earning/expenditure, give Abstract of Allocation, Name of Demand,
Minor Head and Detailed Head:
i)
IRFC lease charges for Wagons (Interest component)
ii)
Payment to Contractor for Washing of linen for passenger coach.
iii)
Payment for rental of computers.
iv)
Material purchased by IOW for cleaning of office.
v)
Advertisement fees received at station.
vi)
Expenditure on repair of X-Ray Machine of Railway Hospital.
vii)
Contractual payment for Construction of ROB (Road Over Bridge)
viii)
Workshop debit (wages) for normal POH of AC passenger coach.
ix)
License fee received from Book stall at Station.
x)
Traction energy charges paid to State Electricity Board.

2. Distinguish between (any four)
a)
Revenue and Capital Expenditure
b)
Supplementary grant and Excess grant
c)
Apportionment of Earnings and Re appropriation of Expenditure
d) Budget Estimate and Budget Allotment

e)
Loco Hire charges and Wagon hire charges
3. Write Short Notes on (Any four)

a)
Operating Ratio
b)
Remittance into Banks (RIB)
c)
Development Fund (DF)
d) Works Register
e)
Proportionate Budget Allotment

4. Why and how is the monthly Revenue and Capital Account current compiled? What is Approximate
Account current and why is it prepared?
5. What is the purpose and method of compiling Appropriation Accounts? Describe any two Annexure
accompanying these accounts.
6. How is the Budget used as a tool of Parliamentary control over expenditure of Railways? What is the
role of Public Accounts Committee(PAC)?
7. How are Railway Accounts different from Commercial Accounts? Describe the Accounts heads
operated by Railways for linking with government accounts.
8. What are the General Books and Subsidiary Accounts Registers maintained in Railway Accounts
Office? How are these posted?
BOOKS AND BUDGET (WITHOUT BOOKS)
2012
Maximum: 100 marks
---------------------------------------------------------------------------------------------------
Note:
Question No.1 is compulsory. Answer any Four of the remaining questions. All Questions carry equal
marks.
1.
Given below are the financial results of Railways for the years 2007-08 and
2008-09.
(figures in Crore of Rs.)
2007-08
2008-09
1.Gross Earnings
71645
79837
2. Traffic suspense
75
25
3. Gross Traffic Receipts
71720
79862
4. Miscellaneous Receipts
1557
1797
5. Ordinary Working Expenses(OWE)
41033
54349
6. Appropriation to DRF
5450
7000
7. Appropriation to Pension Fund
7979
10490
8. Miscellaneous Expenditure
480
645
9. Net Revenue
18334
9174
10. Dividend paid
4903
4718
a)
From the above figures, calculate the Operating Ratio for 2007-08 and 2008-09.
b)
Comment on the performance of the Railway in 2008-09 compared to 2007-08, giving possible reasons
for improvement/deterioration.
c)
Calculate the amount available for sourcing of capital expenditure in each year and how is it normally
allocated.
2. Distinguish between (any four)
a)
Demands for Grants and Plan Heads
b)
Appropriation Accounts and Appropriation Bill
c)
Demands Recoverable and Demands Payble
d) IRFA and IRFC Debits
e)
Coaching earning and Sundry earning
3. Write short notes on (any four)
a)
Public Accounts Committee (PAC)
b)
Depreciation Reserve Fund (DRF)
c)
Dividend to General Revenues
d) Cash Imprest
e)
4.
Final Modification Statement

Describe the process of preparation of Budget on Railways. How the estimates of earnings and
expenditure framed and what are the stages of Budget review?
5.
What is meant by re appropriation of expenditure? What are the rules and powers of re appropriation?
6.
What is the need for the head Cheques and Bills? What does the balance under this head represent
and what measures are taken to reduce the balance.
7.
What are the sources of financing capital (plan) expenditure of Railways? What do you understand by
Extra Budgetary Resources (EBR)?
8.
Explain how exchequer control is used to exercise budgetary control?
*&*&*&*&*&*&
General Expenditure (with Books)
- 2012
Max: 100 Marks
------------------------------------------------------------------------------------------------------------
Note: Question No.1 is compulsory. From the remaining questions, answer any four. All questions carry
equal marks.
1. (a) Allocate the following to correct heads of Account, giving the Demand Number and detailed head.
i)
Wages of senior cashier of a Division.
ii)
Cost of HSD oil issued by a fuelling point to home Railway loco.
iii) Arbitration award in favour of works contractor of Electrical Department.
iv) Cost of purcahse of sofa set for CSTE's chamber.
v)
Group award given to control office staff.
(b) Please indicate the competent authority to sanction the following. Please specify
the provision also.
i)
To invite quotation for printing safety related pamphlets.
ii)
Extension to the completion period in a works contract worth Rs. 6 crores, without penalty.
iii) Grant of mobilisation advance.
iv) Variation in quantities of a contract to the extent of excess of 38 % of original contract.
v)
Creation of a work charged Sr. Scale post chargeable to Track Renewal estimates.
2. What are the items to be verified while vetting a Revised Estimate ?
3. What is Railway Safety Fund (RSF) ? For what types of work is it used ? How does RSF get credit for
the use of Railway projects?
4. What is meant by earnest money, security deposit and Performance Guarantee ? What are these
important for ?
5. What is a special limited tender ? How is it processed ? Explain in detail.

6. What is the difference between RECT and PECT surveys ? How are these conducted? What is the
importance of survey in the sanction of a project?
7. Distinguish between any four from the following:
i)
Liability Register and Asset Register
ii)
DRF and DF
iii) Negotiation and Counter Offer
iv) Open Tenders and Quotations
v)
On account bill and Final bill
8. How are labour pay sheets checked with regard to muster roles?
*&^%^&*
General Expenditure (without books)
2012
Maximum: 100 marks
---------------------------------------------------------------------------------------------------
Note:
Answer any five questions. All questions carry equal marks.
1.
What are canons of financial propriety ? In this regard, how is irregular expenditure regularised ?
click here for canons of financial propriety

http://appendix3a.blogspot.in/2015/06/standards-canons-of-financial-propriety.html
2.
What are the checks exercised by Accounts Office on:
i)
On account bills
ii)
Final Bills
3. Write short notes on:
i)
Urgency certificate
ii)
Capital and Revenue account of Residential buildings
iii) Liquidated damages

iv) Price variation clause.
4. Distinguish between:
i)
Schedule and Non-schedule items
ii)
Variation in contract and Excess over estimate
iii) Late tender and delayed tender

iv) Capital and Revenue expenditure
5. What are the various records checked during the inspection of a PWI's Office ? In
case any irregularity is detected, what action is to be taken.
6. What do you understand by a Zonal contract ? How is it different from other works
contracts ?
7. What is two packet system of tendering ? Discuss the advantages and disadvantages of this system
?
8. What role does the accounts department play with regard to control over revenue
expenditure ?
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APPENDIX I

(See Paragraph 701)

General - All Abstracts

General Superintendence and Services.

Repairs and Maintenance of Permanent Way and Works.

Repairs and Maintenance of Motive Power.

Repairs and Maintenance of Carriages and Wagons.

Repairs and Maintenance of Plant and Equipment.

Operating Expenses-Rolling Stock and Equipment.

Staff Welfare and Amenities.

Miscellaneous Working Expenses.

Provident Fund, Pension and other retirement benefits.

Abstract " O"

Government Contribution for Defined Contribution

CLASSIFICATION OF REVENUE EXPENDITURE APP. I

Policy Formulation and

General Superintendence and

Repairs and Maintenance of

Repairs and Maintenance of

Staff Welfare, Retirement

Railway Funds and

Repairs and Maintenance of

Staff Welfare and Amenities.

Provident Fund, Pension and

Dividend to General Revenues,

CLASSIFICATION OF REVENUE EXPENDITURE APP.

110 Establishment of the General Manager.

120 Establishment of the

121-123-As above in 111-113.

130 General Management Services (Planning Efficiency, Workstudy etc).

140 Commercial Advertisement and Publicity.

160 Legal Cell .. .. ..

190 Credits or recoveries .

171 Carriage of revenue store

191 Recovery of O&M charges from

240 Electronic Data Processing

270 Miscellaneous expenses

271 Carriage of revenue store

290 Credits or recoveries

291 Commission recovered fro

293 Recovery of O&M char

294 CENVAT credits

320 Staff Welfare and Union affairs

330 Sports and cultural activities and others.

340 Recruitment Cell

390 Credits or recoveries

410 Stores Branch

420 Stores Depots

470 Miscellaneous Expenses

471- 474 As in 271-274

490 Credits or recoveries

491Recovery of O&M charges f

492 CENVAT credits

510 Establishment exclusively for permanent way.

520 Establishment exclusively for Works.

521 Officers other than worksh

530 Joint Establishment

570 Miscellaneous expenses

590 Credits or recoveries