Wednesday, 31 August 2022

Primary Unit

PUs - Primary Units of Revenue & Capital

Primary Units (Revenue)

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ü 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..

ü The primary units (object of expenditure) are an important and integral part of the classification of expenditures as they serve to analyze the expenditure by the element of cost viz., wages/stores/other expenditure etc.

ü ACS 125 - Very important for candidates. Why because, Six New PUs i.e., 30,60,61,63,64 & 98 are introduced . Two PUs i.e., 05 & 06 were deleted. Three existing PUs i.e., 22,34 & 35 were modified.

ACS 125

Revenue

Description

Remarks

01.

Salaries and Wages

02.

Dearness pay and Dearness Allowances

03.

PLB - Productivity Linked Bonus

04.

HRA - House Rent Allowance

07.

Transport allowance

08.

Matching Contribution of Govt towards Defined Contribution Pension System. (NPS)

Operated under Demand No.13 (13-890)

09.

Wages of Casual labour.

10.

Kilometer allowance.

11.

Overtime allowance.

12.

Night duty allowance

13.

Other allowances.

14.

Fees and honoraria.

15.

Transfer allowance.

16.

Travelling expenses.

17.

Air Travel Expense sanctioned in lieu of privilege passes.

18.

Office Expenses.

19.

Rental for P & T Telephone and call charges including Trunk Calls.

20
(common PU for Revenue & Capital)

Leave encashment during service

21.

Advertising Expenses.

22.

Utilities(excluding electricity)

New one. ACS 125 from Dec, 2015

23.

Rental for office equipment (other than Data Processing).

24.

Printing and Stationery including Publications.

25
(Common PU for Revenue & Capital)

Children education allowance

(from 2009) & operated only in Demand No. 11

26.

Reimbursement of Medical expenses

(from August, 2015) ACS 124

27.

Cost of materials from stock -

In Demand 10 Operating Expenses Fuel, PU 27 would reflect prime cost of fuel from stock for home locomotives fuelled in home railway.

This will include bio-diesel (B5 or B10) & CNG/LNG for locomotives.

28.

Cost of materials - Direct purchase.

Cost of electrical energy - PU 30 would reflect cost of electrical energy (payments to DISCOMs/SEBs etc.) - traction as well as for non-traction.

The expenditure shall be booked to the demand heads pertaining to the activity to which the energy meter pertains.

New PU - ACS 125 (Dec, 2015) - PU 32 used till now for booking electricity bill payments will not be used now.

31.

Fuel for other than traction - PU 31 will now be used for booking cost of direct purchase of fuel (purchase other than throughstock) for other than traction purposes, like for activities/output of track machines, generator sets, for road vehicles etc. Cost of bio-diesel (B100 and B5/B10 etc.) for other than traction purposes will also be booked under this.

This primary unit may be distinguished from maintenance of plant, equipment, machinery like track-machines, generator sets etc. the cost of which would be under D 7).Cost of lubricants, furnace oil etc. will be booked in PU 99.

ACS 125 (From Dec 2015)

32.

Contractual payments

33.

Transfer of debits/credits from other units- Now, this primary unit shall not be used for loco performance (GTKM) debits/credits for which a new PU 61 has been created.

ACS 125 - (From Dec 2015)

34.

Intra-railway adjustment of wages on POH and other repairs from WMS account to revenue heads

Now PU 34 & 35 will be used for booking wages and material pertaining to home rolling stock and PU 63 & 64 for wages and material pertaining to foreign railway rolling stock.

35.

Intra-railway adjustment of material on POH and other repairs from WMS account to revenue

36.

Excise duty paid/payable for purchase of materials.

38.

Sales Tax paid/payable for purchase of materials.

39.

Air Travel (Domestic)

40.

Air Travel (Foreign)

Value Added Tax

Arrear Payments-Salary &Wages

ACS 107 (from August 2011)

Arrear Payments-Dearness Pay & Dearness Allowances

Arrear Payments- Allowances other than D.A

Service Tax

46.

Countervailing Duty

ACS 115 (From August 2014)

47.

Additional Custom Duty

48.

Customs duty paid/payable for purchase of materials (other than Countervailing & Additional Custom Duty)

ACS 117 (from September, 2014)

(common PU for Revenue & Capital)

Cost of computer hardware/system, Software/application software

Non recurring nature i.e., one time expenditure of IT consultancy contrats

(common PU for Revenue & Capital)

Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC

Recurring nature i.e., consumables, rentals etc

(common PU for Revenue & Capital)

Laptop procured by officers

ACS 111 (from 2013)

Fuel from stock - home railway locomotives fuelled by foreign railway - In Demand 10 Operating Expenses Fuel, PU 60 would reflect 'prime cost' of fuel from stock issued to home railway locomotives by foreign railway.

New PU - ACS 125 (from Dec 2015) - Prime cost only booked under PU 60. Taxes on fuel however booked to PU 33.

Transfers debit/credits of loco performance (GTKMs debits/ credits)

New PU - ACS 125 (from Dec 2015)

Exclusive for GTMK debits & Credits -(previously they booked under PU33)

Inter railway adjustment of wages/ labour cost on POH and other repairs from WMS account to revenue heads -

New PU - ACS 125 (From Dec, 2015) - Now PU 34 & 35 will be used for booking wages and material pertaining to home rolling stock and PU 63 & 64 for wages and material pertaining to foreign railway rolling stock.

Inter-railway Adjustment of debits towards material used in POH and other repairs from WMS account to revenue heads -

Credits or recoveries - Object of credit and distinct in principal from an object of expenditure

New PU -ACS 125 (from Dec, 2015)

All Credits/recoveries would be booked under this primary unit 98. (Primary unit 99, hitherto used for booking credit/recoveries, should not be so used now. Instead PU 98 may be used for all credits/recoveries.)

99.

Other Expenses.

PU 99 refers to those items of expenditure which cannot be classified specifically within the above primary Units.

Primary Units (objects) of expenditure for Works

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PU Revenue	Description	Remarks
01	Pay and allowances of Departmental Establishment	All establishment expenses covered under this PU, except PLB (PU 10)
02	Payment to Casual labour
03	Payment to Contractors and others for Engineering works or supply and erection contracts etc.
04	Direct supply of matarial
05	Stores supplied from stock
06	Freight on stores
07	Credits for released material
08	Others
09	Transfer of debits/credits affecting capital works expenditure/suspense accounts
10	Productivity Linked Bonus
11	Excise duty paid/payable for purchase of materials
13	Sales Tax
14	Interim Relief.
15	Travelling Expenses.
16	Air Travel (Domestic).
17	Air travel (Foreign)
18	Matching Contribution of Central Government towards Defined Contribution Pension System.
19	Value Added Tax
20 (common PU for Revenue & Capital)	Leave encashment during service
21	Service Tax
22	Reimbursement of Medical Expenses	ACS 124 (From August, 2015)
25 (Common PU for Revenue & Capital)	Children education allowance
26	Arrear Payments-Pay & Allowances of departmental establishment
50 (common PU for Revenue & Capital)	Cost of computer hardware/system, Software/application software	Non recurring nature i.e., one time expenditure of IT consultancy contrats.
51 (common PU for Revenue & Capital)	Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC	Recurring nature i.e., consumables, rentals etc.
52 (common PU for Revenue & Capital)	Laptop procured by officer	ACS 111 (from 2013)

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Abstract

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.-

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 sub-head 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.	Policy Formulation and Services Common to all Railways	1.	Railway Board
I.	Policy Formulation and Services Common to all Railways	2.	Miscellaneous Expenditure (General)
II.	General Superintendence and Services on Railways	3.	General Superintendence and Services on Railways.
III.	Repairs and Maintenance	4.	Repairs and Maintenance of Permanent Way and Works.
		5.	Repairs and Maintenance of Motive Power.
		6.	Repairs and Maintenance of Carriages and Wagons.
		7.	Repairs and Maintenance of plant and Equipment
IV.	Operation	8.	Operating Expenses-Rolling Stock and Equipment.
		9.	Operating Expenses-Traffic.
		10.	Operating Expenses-Fuel.
V.	Staff Welfare, Retirement Benefits and Miscellaneous	11.	Staff Welfare and Amenities.
		12	Miscellaneous Working Expenses.
		13.	Provident Fund, Pension and other Retirement Benefits.
VI.	Railway Funds and payment to General Revenues.	14.	Appropriation to Funds.
VI.	Railway Funds and payment to General Revenues.	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.

CLASSIFICATION OF REVENUE EXPENDITURE APP. I

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 Equipment viz., 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.

CLASSIFICATION OF REVENUE EXPENDITURE APP.
Demand No. 3--Abstract 'A' General Superintendence and Services
Minor Heads	Sub-Heads	Detailed Heads
100 General Management including General Management Services.	110 Establishment of the General Manager. 120 Establishment of the Divisional Railway Managers: 130 General Management Services (Planning Efficiency, Workstudy etc). 140 Commercial Advertisement and Publicity. 150 Vigilance .. .. .. .. 160 Legal Cell .. .. .. 170 Miscellaneous expenses 190 Credits or recoveries . .(Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	111 Officers. 112 Office Establishment. 113 Contingencies. 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 / Contingencies Computers / other Machines etc. EDP. 131-133—As in 111-113. 141-143-As in 111-113. 144. Inangural functions 151-153-As in 111-113. 161-163—As in 111-113. 164 Fees paid to counsel. 165 Costs and other legal expenses. 166 Less cost recovered. 171 Carriage of revenue stores. 172 Loss of cash. 173 Loss of stores-Physical loss. 174 Loss of stores due to deterioration/ depreciation. 191 Recovery of O&M charges from Non-Government Railways /SPVs etc. 192 CENVAT credits 193 Others 194 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
200 Financial Management	210 Accounts .. .. .. 220 Cash and Pay .. .. 230 Statistical .. ..	211 Officers. 212 Office establishment, 213 Contingent expenses, 214 Outdoor inspection and verification staff 215 Payment to Accountant General/Banks, etc. for Pension.
	240 Electronic Data Processing	221-223-As in 211-213. 231-233-As in 211-213.241-243--Asin211-213. 244 Cost of punching cards. 245 Cost of computer ribbons. 246 Cost of computer stationery. 247 Computer rental. 248 Rental for Punches. Verifiers, and Sorters etc. 249 Discs and tapes.
	270 Miscellaneous expenses	271 Carriage of revenue stores. 272 Loss of cash. 273 Loss of stores-Physical Loss. 274 Loss Of stores-due to deterioration/ depreciation.
	290 Credits or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	291 Commission recovered from Defence Department on check of warrant and credit notes for Military Traffic. 292 Charges recovered on hire of computer. 293 Recovery of O&M charges from Non-Government Railways /SPVs etc. 294 CENVAT credits 295 Others 296 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
300 Personnel Management	310 Establishment (other than staff welfare and unions etc.)	311 Officers. 312 Office Establishment. 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*
	370 Miscellaneous expenses	371-374-As in271-274.
	390 Credits or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	391Recovery of O&M charges from Non-Government Railways /SPVs etc 392 CENVAT credits 393 Others 394 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
400 Materials Management	410 Stores Branch	411 Officers. 412 Office Establishment. 413 Contingent expenses. 414 Officers EDP. 415 Office Estt. EDP. 416 Cost of Stationary, EDP. 417 Discs & Tapes. 418 Rentals EDP. 419 Repairs & Maintenance/ Contingencies Computers/other Machines etc. EDP.
	420 Stores Depots	421 Officers. 422 Office Establishment (other than stock keeping, receipt and inspection). 423 Contingent Expenses. 424 Establishment – Reciept & Inspection. 425 Establishment – Stock keeping
	470 Miscellaneous Expenses	471- 474 As in 271-274
	490 Credits or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	491Recovery of O&M charges from Non-Government Railways /SPVs etc 492 CENVAT credits 493 Others 494 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
500Way &Works Management	510 Establishment exclusively for permanent way.	511 Officers. 512 Office Establishment. 513 Contingent Expenses.
	520 Establishment exclusively for Works.	521 Officers other than workshop 522 Officers—Workshop. 523 Officers-Bridge-other than workshop. 524 Officers-Bridge -Workshop 525 Office Establishment-other than workshop 526 Office Establishment-Workshop. 527 Office Establishment-Bridge other than workshop 528 Office Establishment-Bridge Workshop. 529 Contingent Express.
	530 Joint Establishment	531 Officers. 532 Office Establishment. 533 Contingent Expenses.
	570 Miscellaneous expenses	571-574-As in271-274.
	590 Credits or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	591Recovery of O&M charges from Non-Government Railways /SPVs etc 592 CENVAT credits 593 Others 594 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
		For Motive Power
600 Rolling Stock Management.	610 Workshop Branch including Drawing Office, Planning and Production.	611 Officers. 612 Office Establishment. 613 Contingent Expenses. *For Carriage and wagon* 614 Officers. 615 Office Establishment. 616 Contingent Expenses.
	620 Loco and Carriage and Wagon Branch.	For Motive Power 621 Officers. 622 Office Establishment. 623 Contingent Expenses. For Carriage and Wagon 624 Officers. 625 Office Establishment. 626 Contingent Expenses.
	630 Mechanical Operating	631-633 As in 311-313.
	640 Others	641-643-As in 311-313 (Ferry Service) 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/Contingencies- computers/other Machines etc. EDP.
	670 Miscellaneous expenses	671-674—As in271-274.
	690 Credit or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	691Recovery of O&M charges from Non-Government Railways /SPVs etc 692 CENVAT credits 693 Others 694 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
700 Electrical Management	710 Administration	711-713-As in 111-113.
	720 Electrical Traction	721 Officer-Electric Traction. 722 Office Establishment-Electric Traction. 723 Contingencies-Electric Traction. 724 Officers-Electrical Operation. 725 Office Establishment-Electric Operation. 726 Contingencies-Electric Operation.
	730 Electrical General Services ..	731-733-As in 111-113.
	740 Electrical Workshop Drawing and Estimating.	741-743-As in 111-113.
	770 Miscellaneous expenses	771-774—As in271-274.
	790 Credits or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	791Recovery of O&M charges from Non-Government Railways /SPVs etc 792 CENVAT credits 793 Others 794 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
800 Signal & Telecommunication Management.	810 Administration	811 -813—As in 111-113.
	820 Signalling	821-823-As in 111-113.
	830 Telecommunication	831-833—As in111-113.
	840 Workshop Drawing and Estimating ..	841 -843-As in 111 –113
	870 Miscellaneous expenses	871-874-As in 271-274.
	890 Credits or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	891Recovery of O&M charges from Non-Government Railways /SPVs etc 892 CENVAT credits 893 Others 894 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128
900 Traffic Management	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 interchange staff.
	970 Miscellaneous expenses	971-974-As in271-274.
	990 Credits or recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	991Recovery of O&M charges from Non-Government Railways /SPVs etc 992 CENVAT credits 993 Others 994 Amount met from Railway Debt Service Fund (Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16) ..acs no. 128

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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, 153,163, 213,223, 233, 243,313,323, 333,413, 423, 513,529, 533, 613,616, 623, 626,633,643, 646,713, 723, 726,733,743, 823, 833,843, 913, 923, 933, 943, 953.	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 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. (The expenditure on repairs and maintenance of computer and other machinery in the Electronic Data Processing Centre will be booked to the head A-243) Expenses on account of advertisements relating to a particular department should be charged to the contingencies of that particular department while those relating to general publicity should be charged to A. 143. 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 (A511,512)	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.
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 (A611,612, 614,615)	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.
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	Will record the expenditure on all officers and their establishment at the 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	Will record the expenditure on all officers and their establishment at the 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.

CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 4--Abstract 'B' Repairs and maintenance of Permanent Way and Work
Minor Heads	Sub-Heads	Detailed Heads
100 Establishment in offices	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.
200 Maintenance of Permanent Way.	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.
	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.
300 Maintenance of Bridge work and Tunnels including Road over/undor bridges.	310 Girder Bridges	310 Same.
	320 Other Bridges	320 Same.
	330 Tunnels	330 Same.
	340 Road over/under bridges including foot-over bridges.	340 Same.
400 Maintenance of service buildings (other than staff Quarters and Welfare buildings).	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).	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.
600 Other repairs and main tenance.	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.
700 Special repairs pertaining to Breaches, Accidents etc. including Special Revenue works.	710 Breaches	711 Earthwork, 712 Bridges. 713 Permanent Way. 714 Ballast. 715 Miscellaneous.
	720 Accidents	721 to 725-As 711 to 715 above
	730 Others	731 Formation Treatment.
900 Credits or recoveries.	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 922 Share of credits for freight charges on Diesel oil. 923 Share of credits for freight charges on Railway stores and material.
	930 Write back of the cost of Military Sidings initially charged to Capital.0 Other recoveries (Authority:- Railway Board’s letter No	930 Same
	940.Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no.116	941Recovery of O&M charges from Non-Government Railways /SPVs etc 942 CENVAT credits 943 Others
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
EXPLANATORY NOTES Abstract 'B'
B. 110	Will record the expenditure on officers such as A.E.N s. in direct charge of a sub-division, X. E. Ns, "Superintendent Workshop' Bridge Engineers solely in-charge of Bridge(s) etc. and their office establishment.
B121—124	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. 125—128	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 non-recurring charges is also treated as special.

**************

CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 5--Abstract 'C' (contd.) Repairs and Maintenance of Motive Power
Minor Heads	Sub-Heads	Detailed Heads
100 Establishment in offices.	110 Officers and office establishment (Mechanical).	111 Officers-Mechanical. 112 Officers-Ferry service. 113 Administrative Office Establishment-Steam 114 Administrative Office Establishment-Diesel 115 Administrative Office Establishment-Ferry
	120 Supervisory staff and their office staff (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.
	140 Officers and office Establishment (Electrical)	141 Officers (Workshop). 142 Officers (Open Line). 143 Office Establishment (Workshop). 144 Office Establishment (Open Line).
	150 Supervisory staff and their office staff (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.
200 Steam Locomotives	210 Running repairs in sheds	211 Mechanical services 215 Electrical services.
	220 Running repairs in workshops for sheds.	221 225 231 235 241 (As in 211, 215 above) 245 251 255 261 265
	230 Periodical overhauls
	240 Intermediate overhauls ..
	250 Special repairs ..
	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	310 Running repairs in sheds .. ..	311 Body bogie and brake rigging. 312 Traction motors and other electrical rotating machines. 313 Engine. 314 Compressors and exhausters.
		Diesel Hydraulics-
		315 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 repairs-Diesel Electrics. 362 Control and cables and other running repairs done in workshop for sheds-Diesel Electrics. 363 Control and cables and other repairs-Periodical 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. 512 Traction motors and other electrical rotating 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 done in workshops for 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. 562 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.
	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.
600 Rail cars, Ferry steamers and other maintenance expenses	610 Rail cars	611 Running repairs. 612 Periodical Overhauls. 615 Other repairs and adjustments
	630 Ferry steamers, barges and minor crafts.	630 Same.
	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 miscellaneous expenses (Electrical Department).	671 to 674- As in 651 -654.
900 Credits or Recoveries.	910 Credits for material released from Revenue 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.
	920 Credits for material released from Revenue works (Electrical Department)	921 Dismantling charges (Electric Locomotives). 922 Credits for released material (Electric locomotives).
	930 Share of credits for freight charges on Railway material including coal.	931 Share 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 Railway Stores and material.
	940 Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	941Recovery of O&M charges from Non-Government Railways /SPVs etc 942 CENVAT credits 943 Others
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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 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 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. 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	Will record all expenses incurred on maintenance and upkeep of locomotives and 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 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 '.

**************

CLASSIFICATION OF REVENUE EXPENDITURE App. I

Demand No. 6--Abstract 'D'
Repairs and Maintenance of Carriages and Wagons

Minor Heads

Sub-Heads

Detailed Heads

100 Establishment in offices

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

130 Contingent expenses (Mechanical) ..

130 same.

140 Officers and office 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.

160 Contingent expenses (Electrical)

160 Same.

200 Carriages ..

210 Running repairs on sick lines ..

211 Passenger Coaching Vehicles.
212 Other Coaching vehicles.

213 – carriage sanitation --- Deleted (Authority:- Board's letter No. 2014/ACII/2/2 dated 16-10-14)- ACS No.118

220 Running repairs in 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

240 Special repairs ..

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 cost- Passenger 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.

300 Wagons

310 Running repairs in sick lines ..

310 Same.

320 Running repairs in workshops for sick lines.

321 Running repairs in Workshops for sick lines- By Railway Entities ( Zonal Railways)

322 Running repairs in Workshops for sick lines- By Railway PSU/Non Railway Entities

330 Periodical overhauls ..

331 Wagons –Normal POH- By Railway entities ( Zonal Railways)

332 Wagons-POH involving corrosion repairs – By Railway Entities ( Zonal Railways)

333 Wagons- Normal POH- By Railway PSU/ Non Railway Entities

334 Wagons-POH involving corrosion repairs – By Railway PSU /Non Railway Entities

340 Special repair ..

341-Special repair – By Railway Entities ( Zonal Railways)

342- Special repair – By Railway PSU and Non Railway Entities etc

360 Other repairs

361 Other repairs -– By Railway Entities

( Zonal Railway)

362- Other repairs -– By Railway PSU/Non Railway Entities

(Authority : Board’s letter no. 2021/ACII/2/5/e dated : 2.12.2021)

370 Miscellaneous expenses including Adjustments

371 -374 Similar to 271,273,275 & 277 above.

400 Electrical Multiple Unit/Mainline Electrical Multiple Unit Coaches

410 Running repairs in sheds

411 Body, Bogie and Brake rigging.(EMU)

412 Traction motors and other electrical rotating machines. (EMU)

413 Transformers and other converting equipment. (EMU)

414 Compressors and Exhausters etc. (EMU)

415 Body, Bogie and Brake rigging.(MEMU)

416 Traction motors and other electrical rotating machines. (MEMU)

417 Transformers and other converting equipment. (MEMU)

418 Compressors and Exhausters etc. (MEMU)

420 Running repairs done in workshops for sheds.

421 to 428 Same as 411 to 418.

430 Periodical overhauls ..

431 to 438 Same as 411 to 418.

440 Intermediate overhauls

441 to 448 Same as 411 to 418.

450 Special repairs and 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 repairs-Periodical overhauls. (EMU)

464 -Control cables and other repairs-Intermediate 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 repairs-intermediate 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 Services-Train Lighting fans & Air-conditioning.

510 Running repairs and maintenance -Conventional coaches.

510 Same.

520 Running repairs & maintenance— Air-conditioned coaches.

520 Same.

530 Running repairs and maintenance power cars.

530 Same.

540 Running repairs and maintenance -Steam loco headlight equipment.

540 Same.

550 Workshop repairs-Conventional coaches.

550 Same.

560 Workshop repairs-Air-conditioned work coaches.

560 Same.

570 Workshop repairs-Power cars.

570 Same.

580 Workshop repairs-Steam loco headlight equipment.

580 Same.

590 Miscellaneous expenses

591 Overcharges and undercharges-On cost.
592 Overcharges and undercharges-Manufacture and repairs.

600 Miscellaneous Repairs & Maintenance expenses

610 Miscellaneous expenses (Mechanical Department).

611 Carriage of Revenue stores.
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.

700 DMU Coaches

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.

900 Credit or recoveries

910 Credits for material released from Revenue 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.

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

931 Share 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 Railway stores and material.

940 Other recoveries

(Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116

941Recovery of O&M charges from Non-Government Railways /SPVs etc

942 CENVAT credits

943 Other

990 Amount met from Railway Debt Service Fund

((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128

990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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	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 machine 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.
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.213	This will include expenditure on mechanical coach, cleaning in coaching depots, pest rodent control treatment ---- Deleted (Authority:- Board's letter No. 2014/ACII/2/2 dated 16-10-14)- ACS No.118)
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.

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Will bear the freight charges for materials for the E. M. U. stock and Electric Genera! Services on C. & W. Stock.

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CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 7--Abstract 'E' Repairs and Maintenance -Plant and Equipment
Minor Heads	Sub-Heads	Detailed Heads
100 Establishment in offices	110 Officers and office 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)
	130 Contingent expenses (S &T)	130 Contingent expenses.
	140 Officers and office 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)
	160 Contingent expenses (Electrical)	160 Same.
200 Plant and equipment — Way and Works.	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 234 Carriage of Revenue stores. 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 314 Others (Ferry and Rail Car, etc.).
	320 Loco shed Plant and Equipment (Repairs in Workshop)	321. 322,324 As in 311-314. 323 Diesel Traction. DMU
	330 Sick line Plant and Equipment (Repairs in sick line).	330 Same. 333 Diesel Traction. DMU
	340 Sick Line Plant and Equipment (Repairs in Workshops).	340 Same. 343 Diesel Traction. DMU
	350 Workshop Machinery and Tools.	351 Steam traction. 352 Diesel traction. 353 Others (Ferry and Rail Cars, etc.) 354 Carriages and Wagons. 355 Diesel Traction. DMU
	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 repairs-Expenses
		366 Carriage of Revenue stores. 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 traction.	421 Transmission lines and cables. 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. 452 Workshops-Plant and Equipment (Diesel Locos) Electrical equipment. 453 Workshops-Plant and Equipment (Electrical Locos). 454 Workshops-Plant and equipment (EMU) 455 Workshops-Plant and equipment (C&W) Electrical Equipment 456 Workshops- Plant and Equipment (MEMU)
	460 Special repairs pertaining to natural calamities etc. including accidents special revenue works.	461 Natural calamities. 462 Accidents. 463 Other causes. 464 Special revenue works of minor nature.
	470 Other plant and Equipment- Electric Traction.	471 Furniture and office equipment. 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 Traction—Distribution 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. 483 Electrical Plant and Equipments in the office of Workshops and Stores. 484 Electrical Plant and Equipments in 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. 493 Carriage of Revenue Stores. 494 Loss of cash. 495 Loss of Stores-Physical Loss. 496 Loss of Stores-Due to depreciation / deterioration.
500 Plant and equipment - Signaling.	510 Mechanical Signaling	511 Instruments and apparatus. 512 Special Revenue works.
	520 Electrical Block Signaling	521 Instruments and apparatus. 522 Special Revenue Works.
	530 Electrical Power Signaling	531 Instruments and apparatus. 532 Special Revenue works.
	540 Other Repairs and Maintenance	541 Signalling tools & plant-Repairs thereof. 542 Service Motorcars and Trolleys- Repairs and working cost. 544. Electric clocks, furniture & office equipment. 546 Workshop repair-Signalling apparatus. 547 Overcharges & undercharges - on cost - Signalling apparatus 548 Overcharges and undercharges - Manufacture repair-Signalling apparatus
	550 Miscellaneous. Expenses.	551 Carriage of Revenue stores. 552 Loss of Cash, 553 Loss of stores-physical loss. 554 Loss of stores due to depreciation / deterioration.
600 Plant and Equipment - Telecommunication-{(Authority:-Board’s letter no.2013/AC-II/3/1 dated 07/07/2014)—acs no.113}	610 Microwave Multi-channel Radio Relay System and Wireless System and OFC System	611 - Microwave, VHF, UHF , Wireless V - Sat, Satellite phones and OFC System -{(Authority:-Board’s letter no.2013/AC-II/3/1 dated 07/07/2014)—acs no.113} 613 Special Revenue Works. 614 Service Motorcars and Trolleys-Repair and working cost
	620 Railway Telephone Exchange..	621 Instruments and apparatus of the telephone exchange system 626 Special Revenue Works.
	630 Line Communication System, Exchanges, Datacom equipments & Fax Machine	631 Telephone exchange equipments, Datacom equipments, Fax Machines, Video phones and conferencing equipments. (Authority:-Board’s letter no.2013/AC-II/3/1 dated 07/07/2014)—acs no.113 633 Other-Special Revenue works.
		Line Plants-
		634 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 (Authority:-Board’s letter no.2013/AC-II/3/1 dated 07/07/2014)—acs no.113	710 - Radio based circuits of signaling and Telecommunication system.	711- Frequency spectrum & license charges for VHF, V – Sat & Satellite phone/ equipments. 712 – Spectrum & license charges for MTRC equipments. 713 – Spectrum & license charges for TPWS/TCAS, ACD and loco Trol etc.
	720 - Line Wire & OFC maintenance charges to RCIL	720 - Line Wire & OFC maintenance charges to RCIL
	730 - Administrative Telephone Channel, STM 4 MPLS lease charges to CRIL & CUG charges	731 - Administrative Telephone Channels, STM 4 , MPLS lease charges to CRIL 732 – CUG charges
	740 – Bandwidth charges	740 - Bandwidth charges, Data Card charges
	750-Passanger Reservation system, UTS, FOIS etc.	750-Passenger Reservation system, UTS, FOIS etc.
	760 – Other Expenses	760 – Other Expenses
	Traffic Department
800 - Other Plant and Equipment-General and Traffic Departments(Authority:-Board’s letter no.2013/AC-II/3/1 dated 07/07/2014)—acs no.113	810 - Equipment, Road Vehicles and Ancillary Equipments (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	811 - Equipment 812- Road Vehicles & Ancillary equipments 819 - Others
	820 Other Repairs and Miscellaneous expenses (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	821- Service Motor Cars and Trolleys (Rail and Road) - Repairs and Working Cost 822 -Carriage of Revenue Stores 823 -Loss of Cash 824- Loss of stores - Physical Loss 825 -Loss of Stores due to depreciation/ deterioration. 829 - Others
	830 - Maintenance of Operations IT systems (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	831- Traffic Transportation - Passenger 832- Traffic Transportation - Goods 833- Traffic Transportation - Others 834- Inventory Management Systems 835- HR Management Systems 836- Finance and Accounts Management Systems 837 - Security Management Systems 839 - Others
	840 - Maintenance of Infrastructure IT systems (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	841- Engineering and Structural management Systems 842- Land Management Systems 843 - GIS and Mapping systems 844- Workshop and Rolling Stock Management Systems 845- Electrical Power Management Systems 846- Project Management Systems & Common expenditure of CRIS 847- Signalling and Communications Management Systems 849 - Others
	850 – O & M expenses on Goods systems -- Deleted (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	851 – FOIS --- Deleted 852 - Rates Branch System -- Deleted
	860 – O & M expenses on Control systems-- Deleted (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	861 – Data Ware House- Deleted 862 – Control Office Applications-- Deleted 863 – Crew Management System-- Deleted
	General Department
	870 – Staff Cars (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	871 – Repair and working cost.
	880 - Other equipments and miscellaneous expenses (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129	881 - Furniture and office equipment. 882- Service Motor cars and Trolley - Repair and working cost. 884 - Carriage of Revenue Stores 885- Loss of cash 886 - Loss of stores - Physical loss. 887- Loss of stores due to depreciation/ deterioration. 889 - Others.
		888 – Biometric Attendance System (Authority:-Board’s letter no.2015/AC-II/2/1 dated 11.02.15)—acs no.120
900 Credits or recoveries.	910 Credits for material released from Revenue works (Civil Engineering Department).	911 Dismantling charges. 912 Credits for released material.
	920 Credits for material released from Revenue works (Mechanical Department).	921 & 922-As in 911-912.
	930 Credits for material released from Revenue works (Electrical Department).	931 & 932-As in 911-912.
	940 Credits for material released from Revenue works (S. & T. Department).	941 & 942 As in 911-912.
	950 Credits for material released from Revenue works (Traffic Department).	951 & 952 As in 911-912.
	960 Credits for material 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 charges-On Railway coal 972 Share of credits for freight charges-On Railway Diesel oil 973 Share of credits for freight charges-On Railway stores and Material.
	980 Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	981Recovery of O&M charges from Non-Government Railways /SPVs etc 982 CENVAT credits 983 Others
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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	Contingent Expenses will include all expenditure incidental to the upkeep of the office such as stationery, forms, printing charges, books, publication, 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 outstations taxi hire to officers, rental for P & T telephone and call charges including trunk calls, water, electric light and power expenditure, and miscellaneous other charges.
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, 336,493, 551, 644, 822,884	Will bear the freight charges on the material for repair and maintenance of plant and equipment. (Authority:-Board’s letter no.2013/AC-II/3/1 dated 03.06.16)—acs no.129
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 530 and E 610 to E 630	The repairs and maintenance are treated as ordinary or special according to the circumstances in which they are carried out.
	(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
E.831	Will bear expenditure on maintenance of Passenger and related Management and IT systems including all ancillary and related expenditure including NTES and handheld terminals.(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E.832	Will bear expenditure on maintenance of Freight/Goods/Parcel and related Management and IT systems including all ancillary and related expenditure including expenditure of handheld terminals, Rate branch System etc. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E-833	Will bear expenditure on maintenance of all other system including Websites/Web Portal, control office applications, Data warehouse, Crew Management System, claims’ Systems. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E-834	Will bear cost of maintenance of MMIS, IREPS, eProcurements, eAuctions and related expenditure of Stores applications. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E-835	Will bear expenditure of maintenance of HR Management systems, Bio-metric attendance system, employee service record applications, etc. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E-836	Will bear expenditure on maintenance of IPAS/Accounting information management systems, AFRES/PRIME, ARPAN eRecom and related applications. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E-837	Will bear expenditure of maintenance of RPF controlled security systems and management systems. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E-841	Will bear expenditure of maintenance of Engineering and structural design systems including Track management system. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E-842	Will bear expenditure on maintenance of Land Management Systems and land record management system. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 03.06.16)..acs no.129
E 844	Will bear expenditure on maintenance of Freight Maintenance Management, Coaching Management System, maintenance module of Coaching depot, Loco asset management system, workshop management and information system. .(Authority:- Board’s letter No.2013/AC-II/3/1 dated 12.12.2017)..acs no.135

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CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 8--Abstract 'F' Operating Expenses-Rolling Stock and Equipment
Minor Heads	Sub-Heads	Detailed Heads
100 Steam Locomotives	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. 143 Contingent expenses.
		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. 158 Loss of stores due to depreciation / deterioration.
200 Diesel 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. 243 Contingent expenses.
	290 Miscellaneous Expenses	291 Carriage of Revenue stores 292 Loss of cash. 293 Loss of stores-Physical loss. 294 Loss of stores due to depreciation/ deterioration. 295 Other unclassified expenses of Diesel traction
300 Electric Locomotives	310 Running staff.	311 Running staff-Supervisory & other staff. 312 Running staff-Loco crew.
	320 Shed and Yard staff 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 333 Contingent expenses.
	340 Miscellaneous expenses	341 Carriage of Revenue stores. 342 Loss of cash. 343 Loss of stores-Physical loss. 344 Loss of stores - Depreciation / deterioration 345 Other unclassified expenses of Electric Loco Traction
400 Electrical Multiple Unit/Mainline Electrical Multiple Unit Coaches	410 Running staff	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.
	420 Shed and Yard staff	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. 443 Loss of stores-Physical loss. 444 Loss of stores-Depreciation/Deterioration. 445 Other unclassified expenses of Electric Loco traction.
	450 Miscellaneous expenses MEMU	451-455 as in 441-445
500 Carriages and Wagons	510 Subordinate Supervisory staff and their Office staff (Running)	510 Same.
	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. 532 Contingent expenses.
	540 Other miscellaneous expenses	541 Hire of vehicles loaned, Payable to non- Government Railways and other bodies. 542 Carriage of Revenue stores. 543 Loss of cash. 544 Loss of stores-Physical loss. 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
	590- Coach Sanitation and Linen Management etc.(Authority: Board's letter no.2014/ACII/2/2 dated 16.10.2014)—acs no.118	591 - Cost of lien 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 arrangements for general services.	630 Same.
	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 Operating-Labour and Stores	671 Other Operating staff. 672 Other Operating stores.
	680 Miscellaneous expenses	681 Carriage of Revenue stores. 682 Loss of cash 683 Loss of stores-Physical loss. 684 Loss of stores due to depreciation / deterioration.
700 Signalling and Telecommunication.	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 733 Contingent expenses.
800 Ferry Services and Rail Cars	810 Running staff-Ferry services	810 Same.
	820 Other expenses-Ferry services	820 Same;
	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. 835 Contingent expenses.
	840 Running staff-Rail cars	840 Same.
	850 Other expenses-Rail cars	850 Same.
	860 Miscellaneous Expenses-Rail cars	860 Same.
900 Credits or recoveries	910 Receipt from non-Government 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.
	930 Share of credits for 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 Railway stores and material.
	940 Receipt from workshops for hire charges of locomotives	941Stem loco 942 Diesel loco 943 Electric loco
	950 Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	951Recovery of O&M charges from Non-Government Railways /SPVs etc 952 CENVAT credits 953 Others
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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, 733,835	Contingent Expenses will include all expenditure incidental to the upkeep of the office 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 out stations, 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.
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	Will record the expenditure on staff employed in connection with the operation of 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	Will record the expenditure on staff employed in connection with the operation of 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 letter no.2014/AC-II/2/2 dated 16.10.2014)—acs no.118
F.610	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.

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CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 9--Abstract 'G' Operating Expenses-Traffic
Minor Heads	Sub-Heads	Detailed Heads
100 Establishment in offices	110 Operating	111 Officers. 112 Office Establishments. 113 Contingent Expenses.
	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.
200 Station operations (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131	210 Traffic and Movement Inspectors, Train Passing and control office staff, Other Staff including joints staff	211 Traffic and Movement Inspectors etc. 212 Train passing and control office staff 213 Other Staff including joints staff.
	220 Passenger Station staff	220 same
	230 Goods Station staff	230 same
	240 Luggage and Parcel Station staff	240 same
	250 Tickets	250 same
	260 Handling collection and delivery of Goods	261 Loading and unloading charges - Coaching services. 262 Loading and unloading charges - Goods services. 263 Collection and delivery charges - Coaching services. 264 Collection and delivery charges - Goods services. 265 Cost of tarpaulin and wagon covers etc. 266 Expenditure on hiring of data channels and AMC pertaining to FOIS and other related IT applications
	280 Station Sanitation	281 Sanitary staff 282 Sanitary stores 283 Contingent expenses 284 Cleanliness & sanitation at stations
	290 Other Expenses	291 Stationery & forms 292 Clothing 293 Water & General stores in trains. 294 Fire lights and General Stores 295 Contingent Expenses.
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- packing operations	410 Transhipment Goods	410 Same.
	420 Transhipment parcels and luggage	420 Same.
	430 Joint Transhipment expenses	430 Same.
	440 Repacking-Goods	440 Same.
	450 Repacking-Parcels	450 Same.
	460 Joint Repacking expenses	460 Same.
500 Trains operations	510 Guards and Assistant Guards	510 Same. 511 Guards and Assistant Guards (General) 512 Guards and Assistant Guards (DMU) 513 Guards and Assistant Guards-MEMU
	520 Other operating staff accompanying the trains.	520 Same.
	530 Travelling ticket checking staff other than special squads	530 Same.
	540 Special tickets checking squads	540 Same.
	550 Conductors, Guards and T.T.E's for reserved compartments	550 Same.
	560 Other staff and miscellaneous expenses	560 Same.
600 Safety	610 Cost of publicity material and publicity	610 Same.
	620 Safety camps and training courses	620 Same.
	630 Other miscellaneous expenses	630 Same.
700 Other miscellaneous Expenses	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 non-budget lines and other bodies such as Port Trusts.	731 Traffic expenses at Joint stations. 732 Rent of stations jointly occupied. 733 Other payment. (including payment for running powers) 734 Access charges to Non-Government 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 Rail- ways-Depreciation 743 Charges relating to Inter-change of stock with Foreign Railways (e.g. Pakistan and Bangladesh Railways)
	750 Inter Railway financial adjustments relating to rolling stock.	751- Electric Locos- Repairs and maintenance. 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	761 Carriage of Revenue stores. 762 Loss of cash. 763 Loss of stores-Physical loss. 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 Vehicles 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
	790 Payment of lease charges for EBR –IF (Authority: Board's Letter No. 2015/FS Cell/1/2 dated 23.10.2015& 2015/AC-II/2/6 dated 06.01.2016)…..acs no.126	791 Projects 792 Rolling Stock
900 Credits or recoveries	910 Receipts from non-Government 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 charges on Railway material including coal.	921 Share of credits of freight charges-On Railway coal. 922 Share of credits of freight charges-On Diesel oil. 923 Share of credits of freight charges-On railway stores and material.
	930 Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	931Recovery of O&M charges from Non-Government Railways /SPVs etc 932 CENVAT credits 933 Others
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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.113,123,133,283, 295	Contingent Expenses will include all expenditure incidental to the upkeep of the office 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. (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
G. 210.	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 and 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 and 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. (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
G. 250	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 (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
G. 265	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). (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
G. 266	Will record expenditure on hiring of data channels and other maintenance charges for FOIS and other IT applications running on FOIS backbone. (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
G. 284	This would be used for outsourced cleanliness and sanitation at stations(vide corrigendum letter no. 2014/AC-II/02/02 dated 13.07.16) (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
G. 292	Will include the expenditure on account of clothing allowance to employees or the cost of clothing supplied to them by the railway. (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
G. 299	Deleted (Authority Railway Board letter no. 2014/AC-II/02/02 dated 30.06.16) --- acs no. 131
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.

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CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 10--Abstract 'H' Operating Expenses-Fuel
Minor Heads	Sub-Heads	Detailed Heads
100 Steam Traction	110 Cost of coal at it's mouth or station of supply.	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 charges including fuelling of engines.	121 Sea and foreign railway freight. 122 Home Railway freight. 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. 142 Office Establishment. 143 Contingent expenses. 144 Inspection charges on coal-Debits.
	150 Other fuel for loco purpose	150 Same.
200 Diesel Traction	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 charges	221 Freight on fuel. 222 Handling charges on fuel. 223 Fuelling of engines.
	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. 242 Office Establishment. 243 Contingent expenses.
	250 Other fuel for loco/DMU purpose	251.Bio-diesel 252. CNG/LNG (Authority: Board’s letter no. No. 2013/AC-II/2/2 dated 19.05.05)--acs..122
300 Electric Traction	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 purchased from out side sources.	321 Cost of energy purchased. 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.	911 Share of credits of freight charges-On Railway coal. 912 Share of credits of freight charges-On Diesel oil. 913 Share of credits of freight charges-On Railway stores and material
	920 Credits on account of sale of cinder and coal ashes.	920 Same.
	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.
	950 Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	951Recovery of O&M charges from Non-Government Railways /SPVs etc 952 CENVAT credits 953 Others
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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 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.
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 Railway’s 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.

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CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 11--Abstract 'J' Staff Welfare and Amenities
Minor Heads	Sub-Heads	Detailed Heads
100 Educational facilities	110 Railway’s 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-Railway schools.	140 Same.
	150 Subsidized Hostels.	151 Subsidized Hostels (charges) 152 Subsidized Hostels (Receipts.)
200 Medical Services.	210 Control and superintendence at Headquarters and Divisions.	211 Officers. 213 Office establishments. 214 Other medical and nursing staff, 215 Contingent expenses.
	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 Payment to Non-Railway Hospitals and reimbursement of medical expenses and miscellaneous.	241 Reimbursement of payment made by serving railway employees for self and family’s treatment to non-Railway institutions/hospitals for medical treatment and assistance to other Medical institutions (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133) 242 Reimbursement of payment made by retired railway employees and their family to non-Railway institutions/hospitals for medical treatment and assistance to other Medical institutions (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133) 243 Payment in cases referred by Railway Medical Deptt (referral cases) for serving railway employees and their family (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133) 244 Payment in cases referred by Railway Medical Deptt (referral cases) for retired railway employees and their family. (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133) 245 Cost of TB treatment in Sanatoria (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133) 246 – Cost of Honorary Visiting Specialist (HVS) Consultants and Contract Doctors (Authority: Board’s letter no 2018/AC-II/3/3 dated 17.10.2018 ACS No. 138)
	250 Public Health.	251 Staff. 252 Medicine-Cost thereof and freight charges.
	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.
	270 Cashless Treatment Scheme (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133)	271 Payment made on emergency cases under Cashless Treatment Scheme to serving railway employees and their family 272 Payment made on emergency cases under Cashless Treatment Scheme to retired railway employees and their family 273 Payment in cases not treated as Emergency under Cashless Treatment Scheme for serving railway employees and their family. 274 Payment in cases not treated as Emergency under Cashless Treatment Scheme for retired railway employees and their family. 275 Payment of fees to outsourced mediating agency (e.g. UTI, ITSL) under Cashless Treatment Scheme for serving Railway employees 276 Payment of fees to outsourced mediating agency (e.g. UTI, ITSL) under Cashless Treatment Scheme for retired Railway employees (Authority Board’s Letter No. 2015/AC-II/2/5 dated 08.12.2016 ACS No. 133)
	280- Expenditure related to Ayshman Bharat Pradhan Mantri – Jan Arogya Yojana (ABPM-Jay) Scheme 290- Ayush	281- Cost of Medicines 282- Cost of implant, appliances 283- Charges etc. ( 2019/ACII/2/5 dated 05.09.2019 ) 291- Establishment-CMPs etc. 292- Cost of Medicines etc.- Ayurveda 293- Cost of Medicines- unani 294- Cost of Medicines- Homeopathy 295- Cost of Medicines etc. Sidha 296- Expenses on Yoga related activities (Authority: Board’s letter no 2021/ACII/2/2/e dated 01.04.2021)
300 Health and Welfare services	310 Sanitation in Railway Colonies	311 Sanitary staff. 312 Sanitary stores. 313 Contingent expenses. 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
	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.
400 Canteen and other staff amenities	410 Canteen subsidy / expenditure	411 Railway Canteen-expenditure. 412 Canteen subsidy.
	420 Other amenities,	421 Subsidy to Co-operative Stores.
500 Residential and Welfare Buildings-Repairs and Maintenance.	510 Residential Buildings-All types	511 Civil EngineeringMaintenance Permanent Buildings. 512 Civil Engineering Maintenance Temporary Buildings. 513 Electrical Repairs and Maintenance Permanent Buildings. 514 Electrical Repairs and Maintenance Temporary Buildings.
	550 Welfare Building.	551 Civil Engineering Maintenance. 552 Electrical Repairs and 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	611 Carriage of Revenue Stores. 612 Loss of cash. 613 Loss of stores-Physical loss. 614 Loss of stores due to Depreciation/ Deterioration.
900 Credit or recoveries	910 Credits for materials released from works charged to ordinary revenue.	911 Dismantling charges. 912 Credits for materials released from works.
	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.
	930 Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	931Recovery of O&M charges from Non-Government Railways /SPVs etc 932 CENVAT credits 933 Others
	940- Credit for Ayshman Bharat Pradhan Mantri – Jan Arogya Yojana (ABPM-Jay) Scheme	940- Credit for Ayshman Bharat Pradhan Mantri – Jan Arogya Yojana (ABPM-Jay) Scheme
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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 Non-Railway 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	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 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 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	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 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, anti-toxins, 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.

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oman";color:black">Will bear freight on stores required in connection with the provision of amenities to staff and staff welfare activities.

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CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 12--Abstract 'K' Miscellaneous Working Expenses
Minor Heads	Sub-Heads	Detailed Heads
100 Security	110 Railway Protection Force	111 Officers 112 0ffice Establishment113 Other members of the Force 114 Expenditure on Arm, Ammunition and Accontrement. 115 Special expenses. 116 Contingent 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. 142 Carriage of Revenue stores. 143 Loss of cash 144 Loss of stores-Physical loss. 145 Loss of stores due to Depreciation / deterioration.
200 Compensation Claims	210 Claim settlement / claim prevention organisation.	211 Officers-Claims settlement 212 Officers Claims prevention. 213 Other Staff-Claims settlement. 214 Other Staff-Claims Prevention. 215 Contingent expenses.
	220 Compensation parcel and luggage	221 Compensation for loss or damage of parcel 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	241 Carriage of Revenue stores. 242 Loss of Cash. 243 Loss of stores-Physical loss. 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. 262 Compensation on account of adjustment in respect of Public Coal. 263 Compensation on account of adjustment in respect of grains and pulses. 264 Compensation on account of adjustment in respect of iron & steel. 265 Compensation on account of adjustment in respect of POL. 266 Compensation on account of adjustment in 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 Compensation, claims	310 Workmen's 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 Cars-Departmental	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	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.
600 Other expenses	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 Conversion of Railway Heritage Assets and Premia payable (Authority: Board’s letter no 2018/AC-II/3/1 dated 23.07.2018 ACS No. 136)	641 - Conservation of Heritage Assets 642 -Premium payable to other companies on purchase of their lines. 643 - Premia payable on shares purchased in private or public limited Liability companies for running road transport services. (Authority: Board’s letter no 2018/AC-II/3/1 dated 23.07.2018 ACS No. 136)
	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 (Authority: Board's letter no. No. 2011/AC-II/l/1 dated 17-01/02-11)---ACS NO.105	661 Premium towards Rashtriya Swasthya Bima Yojana. 662 Other Expenses. 663 Credits for contributions paid by beneficiaries to Rashtriya Swasthya Bima Yojana (RSBY).
	670 Indian charges on stores excluding fuel, timber, spares, boilers, wheels and axle, permanent way material and girders.	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 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
900 Credits or recoveries	920 Other credits	921-Reimbursement of operating losses of Strategic Lines. 922- Other Credits.
	930 Other recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	931Recovery of O&M charges from Non-Government Railways /SPVs etc 932 CENVAT credits 933 Others
	990 Amount met from Railway Debt Service Fund ((Authority:- Railway Board’s letter No. 2012/AC-II/2/6 dt. 30.03.16 ..acs no. 128	990 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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 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 machine 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.
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, 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. 641	Will bear expenditure on maintenance and conservation of Heritage Assets. (Authority: Board’s letter no 2018/AC-II/3/1 dated 23.07.2018 ACS No. 136)
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 Z-510 in app. III).

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CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 13--Abstract 'L' Provident Fund, Pension and Other- Retirement Benefits
Minor Heads	Sub-Heads	Detailed Heads
100 Superannuation and Retiring Pension	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.
500 Death-cum-retirement gratuity	510 Same.	510 Same.
600 Other allowances, other Pensions and other expenses.	610 Service gratuity.	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. (Authority:- Board’s letter No. 2014/ACII/21/6 dated 25.06.15)..acs no.123	651.- Ordinary Family Pension 652- Extra-ordinary family pension 653- Invalid Pension 654- Disability Pension 655- Death/Retirement Gratuity
	660 Contribution to Pension and gratuity.	660 Same.
	670 Cost of remittance of Pension by Money Order	670 Same.
	680 Arrears to Pension etc. other than arrears of family Pension, Paid due to Supreme Court Judgement.	680 Same.
	690 Exgratia Payment to families of CPF retirees.	690 Same.
700 Leave Encashment Benefit	710 Leave encashment for Pension optees	710 Same.
	720 Leave encashment for other than pension optees.	720 Same.
	730 Other gratuities	730 Same.
	740 Special expenditure-gratuities to retrenched staff of all departments of the Railway.	740 Same.
	750 Social Security Payments-Deposit linked Insurance scheme for subscribers to SRPF.	750 Same.
800 Gratuities, Special Contribution to Provident Fund and Contribution to Provident Fund.	810 Gratuities / Special contribution to Provident Fund for good, efficient and faithful service on retirement under the age limit.	810 Same.
	820 Gratuities / Special contribution to Provident Fund for other good, efficient and faithful service on termination of service for other reasons.	820 Same.
	830 Other gratuities	830 Same.
	840 Special expenditure gratuities to retrenched staff of all departments of the Railway.	840 Same.
	850 Social Security Payment- Deposit linked Insurance scheme for subscribers to SRPF.	850 Same
	860 Bonus	860 Same
	870 Arrears of interest on Government contribution credited to P.F. accounts of employees on confirmation with retrospective effect.	871 Arrears of interest on Government contribution credited to Provident Fund accounts of employees on confirmation with retrospective effect. 872 Employees Provident Fund inspection charges
	880 Retirement benefits and contribution payable on permanent absorption of Pensionable Railway servant, under a Government company / Corporation.	880 Same
900 Credits or recoveries	910 Pension	910 Same
	920 Provident Fund	920 Same
	930 Amount met from Railway Pension Fund	930 Same
	940 Credits under NPS	941- Adjustment of Government Contribution to NPS 942- Adjustment of increased value of subscription in NPS on account of appreciation of investment (Authority : Railway Board’s letter no.2020/AC-II/21/7 dated 18.09.2020- RBA No.76/2020)
	990 Others Recoveries (Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116	991Recovery of O&M charges from Non-Government Railways /SPVs etc 992 Others
	940 Credits under NPS	941- Adjustment of Government Contribution to NPS 942- Adjustment of increased value of subscription in NPS on account of appreciation of investment

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
EXPLANATORY NOTES Abstract 'L'
L. 300	Ex-gratia pension payable with effect from 1st January 1967 to Railway employees who retire from . Indian (Government) Railways on Contributory Provident Fund System prior to 1 st April 1957, after completing 20 years of continuous service will be booked to this head.
L420	Will include payments on account of arrears of family Pension to Railway Family pensioners w.e.f. 22-9-77 due as a result of Supreme Court judgement. After the arrears have been paid in a particular case, the revise amount of family pension will be booked under the normal head of account.
L 620	Extraordinary gratuity payable in terms of the rules contained in Chapter XXVII - R. II, in respect of pension optees, will be booked to this head.
L 630	This head is intended to accommodate payments of compassionate allowances granted to Railway employees who have been retired from service on account of misconduct, inefficiency, etc. Extraordinary pension payable in terms of the rules contained in chapter XXVII-R. II will also be booked to this head.
L 650	This head will record the amount on account of provisional installment of Railway's share of Capitalized value of Sterling Pension, relating to all departments of all Indian Railways, paid to the Ministry of Finance and will be operated upon in the books of the Eastern Railway only
L 660	This head will record contributions payable by the Railways to the Central or a State Government on account of pensions made at combined rates for both leave salary and pension contributions Leave salary contributions when paid separately are, however, debited to the head concerned under pay of officers/pay of establishment, as the case may be.
L 670	Commission charges on remittance of Pensions including Exgratia Pension up to Rs. 100 per mensem by Money Order at Government expenses will be booked to this head.
L680	Will include payments on account of arrears of pension to Railway pensioners w.e.f. 1 -4-79 due as a result of Supreme Court Judgement delivered on 17th Dec. 1982 in writ petition No. 5939-41 of 1980 (DS Nakara and others petitioners Vs Union of India) After the arrears have been paid, the revised amount of pension payments would be booked under the normal head of account.
L 710	This head will record the payment on account of encashment of leave at credit of railway servants / pension optees at the time of retirement / death / termination etc. The payment of leave encashment of staff of Railway Audit at the time of retirement / death termination etc. will also be booked under this head. The total expenditure under this sub head will be met from Railway Pension Fund.
L 720	This will record the payment of leave encashment on account of leave at credit of railway servants (other than Pension optees) at the time of retirement / death / termination etc. The payment on this account will be met from Revenue Working Expenses (i.e. it will not be met from Railway Pension Fund).
L. 810 & L. 820	The amount of service gratuity/special contribution to Provident Fund of Railway servants payable under the rules, will be charged to these heads. (The gratuity /Special Contribution to provident Fund of Ex-company employees governed by their respective Railway companies Provident Fund Rules will also be booked under these heads.)
L. 830	Compensation gratuities to dependants of deceased employees left in straitened circumstances and for injury or death will be booked to this head. Extraordinary gratuities payable in terms of rules contained in Chapter XXVII-R. II - Provident Fund optees are also debitable to this head.
L. 860	Will bear the half yearly payment of bonus on subscription to the Provident Fund institution.
L. 872	Will bear inspection charges payable to Regional Provident Fund Commissioner under Employee's provident Fund Scheme, 1.952. When, however, pay and allowance are booked to other than Revenue Working Expenses, the inspection charges may be booked to the relevant head to which pay and allowances are actually booked.
L. 910	Contributions received from the Central or State Government or other bodies on account of Pension of Railway employees lent to them are booked to this head. Such credits or recoveries would be accounted "for above the line" i.e., before net amount of total pensionary charges is arrived at.
L. 920	This head will record the amount of contribution received from the Central or State Governments or other bodies on account of Government contribution to Provident Fund in the case of Railway employees tent to them.
L. 930	The amount paid out of Pension Fund will be collected under this head and deducted from the total amount of expenditure under this Abstract before inclusion of the expenditure under this abstract in Revenue Working Expenses.
L. 990	Contributions received from the Central or State Government or other bodies on account of gratuity of Railway employees lent to them are booked to this head.

**************

CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 14--Abstract 'M' Appropriation to Funds
Minor Heads	Sub-Heads	Detailed Heads
100 Appropriation to Depreciation Reserve Fund	110 Permanent Way and Works	110 Same
	120 Motive Power	121 Steam Locomotives. 122 Diesel 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.
	150 Residential and Welfare Buildings	151 Civil Engineering. 152 Electrical Engineering.
	160 Signal & Telecommunication Department	160 Same.
200 Appropriation to Pension Fund.	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
	250 Signal and Telecommunication Department	250 Same
	260 Traffic Department	260 Same
300 Appropriation to Development Fund	310 Same	310 Same

CLASSIFICATION OF REVENUE EXPENDITURE APP. I
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.

**************

CLASSIFICATION OF REVENUE EXPENDITURE App. I
Demand No. 12--Abstract 'N' Suspense
Minor Heads	Sub-Heads	Detailed Heads
100 Suspense	110 Miscellaneous Advances Revenue	111 Miscellaneous Advances Revenue- Compensation claims 112 Miscellaneous Advances Revenue- Others 113 Miscellaneous Advances / Revenue- Insurance 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-COVID expenditure against Grant from Central Government	131- Conversion of Railway coaches in to isolation wards and medical units 132- O&M expenses on of these converted coaches 133- Setting up Isolation Wards 134- Personal Protection Kits (PPE), Other Equipment viz ventilators etc 135- Additional Medicines of COVID 136- Sanitization and Cleaning 137- Imprests 138- Others This shall take effect from 01.04.2020 (Authority : Railway Board’s letter no.2020/AC-I/6/COVID dated 01.04.2020)
900 Credits or recoveries	910 Credits or recoveries	911 Miscellaneous Advances Revenue- Compensation claims. 912 Miscellaneous Advances Revenue- Others.
	920 Credits or recoveries Demands Payable.	920 Same.

CLASSIFICATION OF REVENUE EXPENDITURE APP. I

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	Sub- Heads	Detailed Heads
100 Government Contribution for Defined Contribution Pension Scheme	110 Same	110 Same

EXPLANATORY NOTES

Abstract ‘O’

This head will record booking of Government Contribution for Defined Contribution Pension Scheme (New Pension System)

Primary Units (Objects) of Expenditure

01.

Salaries and Wages

02.

Dearness pay and Dearness Allowances

03.

Productivity Linked Bonus

04.

House Rent Allowance

05.

Compensatory (City) Allowance. Wages - deleted (Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)…. acs no.125

06.

Interim Relief. Wages - deleted (Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)…. acs no.125

07.

Transport allowance

08.

Matching Contribution of Central Government towards Defined Contribution Pension System.

09.

Wages of Casual labour.

10.

Kilometer allowance.

11.

Overtime allowance.

12.

Night duty allowance

13.

Other allowances.

14.

Fees and honoraria.

15.

Transfer allowance.

16.

Travelling expenses.

17.

Air Travel Expense sanctioned in lieu of privilege passes.

18.

Office Expenses.

19.

Rental for P & T Telephone and call charges including Trunk Calls.

Leave encashment during service (Authority:- Railway Board's letter no. 2009/ACII/2/1 dated 05.02.09) acs no.100

21.

Advertising Expenses.

22.

Utilities(excluding electricity) - (Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)…. acs no.125

23.

Rental for office equipment (other than Data Processing).

24.

Printing and Stationery including Publications.

25.

Children education allowance

(Authority:- Railway Board's letter no. 2009/ACII/2/1 dated 05.02.09) acs no.100

26.

Reimbursement of Medical

(Authority: Board's Letter No. 2015/ACII/2/5 dated 21.08.2015)….acs no.124

27.

Cost of materials from stock - In Demand 10 ‘Operating Expenses – Fuel’, PU 27 would reflect ‘prime cost’ of fuel from stock for home locomotives fuelled in home railway.

This will include bio-diesel (B5 or B10) & CNG/LNG for locomotives.

Plan Head 71 Stores Suspense (Fuel Suspense)
Debit (expenditure)		Credits
Total prime cost of HSD / fuel purchased.	x	Prime cost of HSD/Fuel
		Issued to Home railway locomotives Booked to revenue final head D10 – PU 27	xl
		Issued to Foreign Rly. locomotives Booked to Revenue final head of foreign Rly. D10 - PU60	x2
		Total Prime cost(xl + x2 = x)	x

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

28.

Cost of materials - Direct purchase.

Remuneration to Re-engaged staff, officers and consultants. (Authority Board's Letter No. 2015/AC-II/1/2 dated 27.09.2019) ACS No. 146

Cost of electrical energy - PU 30 would reflect cost of electrical energy (payments to DISCOMs/SEBs etc.) - traction as well as for non-traction.

[Important: PU 32 used till now for booking electricity bill payments will not be used now.]

The expenditure shall be booked to the demand heads pertaining to the activity to which the energy meter pertains.

Till now, the cost of electrical energy was first booked to Demand 10 or Demand 8 and through 'consumption statements' the amount was later on transferred to concerned heads. Since, electrical energy bills now are against meters which now pertain mostly to distinct units/buildings/installation, the energy bill, like any other normal bill, should be booked direct to the concerned head to which die activity pertains. Thus electrical energy meters pertaining to electricity supplied to streets and colony, Hospitals, Workshops, Sheds, Stations, Office building would get directly booked to concerned heads. For e.g., Electricity bills relating to energy consumption and energy payment as per meter in: GM's establishment would be in D 3/ 113; DRM's establishment would be charged to D 3/ 129 ; D 4 - establishment in offices/130 ; D 5/130 (mechanical) & 160 (electrical); D6/130 & 160 ; D7/130 & 160 ; D8/660 (special note: under Demand 08 - subheads 620, 630, 640 & 650 will stand abolished) ; D9/298 ; D10/320 ; D 11 / 114, 215, 313, 411, 580 (residential building) ; This illustration is not exhaustive.

On certain railways, traction energy is used for signalling purposes & station equipments, in which case such amount should be passed on to concerned head under PU 30.

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

31.

‘PU-31 will be used for booking of direct purchase of fuel as well as issue of Fuel from ‘Stock’ for ‘Other than Traction Purpose’ like for activities/output of track machines, generator sets, for road vehicles etc.’

Cost of bio-diesel (B100 and B5/B10 etc.) for other than traction purposes will also be booked under this. (This is in supersession of the instruction issued vide letter No. 2013/AC II/2/2 dated 16.09.2014 to book bio-diesel in PU 28).

This primary unit may be distinguished from maintenance of plant, equipment, machinery like track-machines, generator sets etc. the cost of which would be under Sub Major Head 05 (earlier Demand No. 7).

Cost of lubricants, furnace oil etc. will be booked in PU 99.’

(Authority: Board’s Letter No. 2016/AC-II/3/4 dated 07.12.2018 ACS No. 140 )

32.

Contractual payments - (this primary unit may be used for works and handling contracts and contracts for Engineering supplies of materials etc. while all other direct purchase of other stores will be booked under Primary unit 28).

33.

Transfer of debits/credits from other units- Now, this primary unit shall not be used for loco performance (GTKM) debits/credits for which a new PU 61 has been created.

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

34.

Intra-railway adjustment of wages on POH and other repairs from WMS account to revenue heads – This would reflect debit from home railway workshops for cost of labour/wages relating to home railway rolling stock maintained in home railway workshop.

To illustrate: A Railway Workshop performs POH and Other repairs for rolling stock arising from (a) home railways and (b) from foreign railway. The wages and material costs are in the first instance debited to the WMS of the workshop. Thereafter WMS is credited by contra debit to revenue heads of home railway and of foreign railway. For debits pertaining to revenue heads of home railway, Primary Units 34 (wages) and 35 (material) is used, while (wages & material) debit to foreign railway revenue heads were booked under PU 33.

Now PU 34 & 35 will be used for booking wages and material pertaining to home rolling stock and PU 63 & 64 for wages and material pertaining to foreign railway rolling stock.

WMS Account of a workshop
Debit (expenditure)		Credits
Wages	x	Wages
Material	y	Home railway Revenue Final Head of Home railway – PU 34	xl
		Foreign Rly Revenue final head of foreign Rly. - PU 63	x2
		Total (xl + x2 = x)	x

		Material
		Home railway Revenue Final Head of Home railway – PU 35	yl
		Foreign Rly Revenue final head of foreign Rly — PU 64	y2
		Total (yl + y2 = y)	y

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

35.

Intra-railway adjustment of material on POH and other repairs from WMS account to revenue – This would reflect debit from home railway workshops for cost of material relating to home Rlys rolling stock maintained in home railway workshop.

Please see explanatory note for PU 34

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

36.

Excise duty paid/payable for purchase of materials.

37.

Customs duty paid/payable for purchase of materials (other than Countervailing & Additional custom duty ) -- deleted (Authority:- Railway Board letter No.2010/AC-II/2/1/3Pt dated 18-09-14) ..acs no.117

38.

Sales Tax paid/payable for purchase of materials.

39.

Air Travel (Domestic)

40.

Air Travel (Foreign)

Value Added Tax

Arrear Payments-Salary &Wages (Authority:- Railway Board letter No.2011/AC-II/2/1 dated 26-08-11) ..acs no.107

Arrear Payments-Dearness Pay & Dearness Allowances (Authority:- Railway Board letter No.2011/AC-II/2/1 dated 26-08-11) ..acs no.107

Arrear Payments- Allowances other than D.A (Authority:- Railway Board letter No.2011/AC-II/2/1 dated 26-08-11) ..acs no.107

Service Tax (Authority:- Railway Board letter No.2012/AC-II/2/7 dated 30-11-12) ..acs no.110

46.

Countervailing Duty (Authority:- Railway Board letter No.2010/AC-II/2/1/3Pt dated 14-08-14) ..acs no.115

47.

Additional Custom Duty (Authority:- Railway Board letter No.2010/AC-II/2/1/3Pt dated 14-08-14) ..acs no.115

48.

Customs duty paid/payable for purchase of materials (other than Countervailing & Additional Custom Duty) (Authority:- Railway Board letter No.2010/AC-II/2/1/3Pt dated 18-09-14) ..acs no.117

50.

Cost of computer hardware/system, Software/application software including expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of upgradation i.e. one-time expenditure not being of recurring nature.

51.

Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all expenditure of recurring nature.

52.

Laptop procured by officers (Authority Board's letter No. 2013/AC-II/3/1 dated 21/24-06-2013.)ACS NO.111

All India Leave Travel Concession (AILTC) (Authority Board's Letter No. 2018/AC-II/3/4 dated 29.11.2018) ACS No. 139

Interest on delayed/non-deposit of NPS contribution (Authority : Board’s Letter No.2019/AC-II/21/6 dated 05.09.2019)

Fuel from stock – home railway locomotives fuelled by foreign railway - In Demand 10 ‘Operating Expenses – Fuel’, PU 60 would reflect 'prime cost' of fuel from stock issued to home railway locomotives by foreign railway. This will include bio-diesel (like B5/B10 etc. but not B100) and CNG/LNG etc. for locomotives.

Commensurate costs pertaining to taxes on fuel (transferred by foreign railway to home railway for fuel issued to home railway locomotives in foreign railway) will be booked under PU 33 of home railway.

Important: please see explanatory note for PU 27.

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

Transfers debit/credits of loco performance (GTKMs debits/ credits) - This is to be exclusively operated for GTKM debits/credits. Accordingly, henceforth, GTKM debits/credits shall not be booked under PU 33.

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

Inter railway adjustment of wages/ labour cost on POH and other repairs from WMS account to revenue heads - This would reflect debit from foreign railways workshops for cost of labour/wages relating to home rolling stock maintained in foreign railway workshop.

Please see explanatory note for PU 34

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

Inter-railway Adjustment of debits towards material used in POH and other repairs from WMS account to revenue heads - This would reflect debit from foreign railways workshops towards cost of material used in the POH and other repairs of home Rly. Rolling stock maintained in foreign railway workshop.

Please see explanatory note for PU 34

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

Central GST (CGST)

State GST (SGST)

Union Terrotory GST (UTGST)

Integrated GST (IGST) (Authority Board's Letter No. 2017/AC-II/2/3 dated 04.05.2017) ACS No. 134

Credits or recoveries - A new primary unit 98 is being created as ‘object of credit’ and distinct in principal from an ‘object of expenditure’. All Credits/recoveries would be booked under this primary unit 98. (Primary unit 99, hitherto used for booking credit/recoveries, should not be so used now. Instead PU 98 may be used for all credits/recoveries.)

(Authority:- Railway Board letter No.2015-B-265/Misc dated 03.12.2015)… acs no.125

99.

Other Expenses.

The primary units (object of expenditure) are an important and integral part of the classification of expenditures as they serve to analyse the expenditure by the element of cost viz., wages/stores/other expenditure etc.

A few examples of classification using the code of primary units (Object) of expenditure are given below; -

The Code 99 representing "other expenses" refers to those items of expenditure which cannot be classified specifically within the above primary Units.

ABSTRACT 'A'

	Salary	D.A.	H.R.A.	C.C.A.	O.T.	Other allowances	Transfer allowances	T.A.
Officers A. 111	01	02	04	05	.....	13	15	16
Office staff, A, 112	01	02	04	05	11	13	15	16
Contingent expenses, A113		18,19, 21 to 24

ABSTRACT 'B'

	Wages	D.A.	H.R.A.	C.C.A.	O.T.	Other allowances	Transfer allowances	T.A.
Subordinate Supervisory staff-
P.W.I. etc.B.121	01	02	04	05	...	13	15	16
I. O. W. etc.B. 122	01	02	04	05	...	13	15	16
Bridge staff, B. 123	01	02	04	05	...	13	15	16

Abstract-B (Contd.)

Wages of Permanent Gangs

Wages of Temporary Gangs

Wages of Casual Labour

D.A.

O.T.

Other allowances

Transfer

allowance

T.A.

Stores from stock

P. Way etc. direct purchase

Contractual payment

Dr./Cr. from other unit

Maintenance of Permanent Way' (Group D) BG-(l00m.p.h., B.241track). Manual Maintenance.

Allocation of Salary and Allowances

Maintenance of Bridges,	B. 310	01	02	04	05	09	11	12	13	15	16
	B. 310	Stores allocation
Do.	B. 310	27 28 Transfer of debits/credits from other units
Do.	B. 310	-- 33 Contractual Payments
Do.	B. 310	... 32 as the case may be

Maintenance of service buildings etc. B. 410-As above.

Examples of use of Code 99 for Miscellaneous expenses

Fees paid to legal counsel	...	A. 164-99
Miscellaneous charges such as
Carriage of Revenue stores	...............................................................	A.171-99	and similarly in other Abstracts
Loss of Cash	...............................................................	A.172-99
Loss of stores due to depreciation	..................................................................	A.174-99
Cost of punching cards	..................................................................	A.244-99
Computer rental	..................................................................	A.247-99
Credits or recoveries Electrical Management	..................................................................	A.790-99
Overcharges/undercharges	..................................................................	C.594-99	and similarly in other Abstracts
		C595-99	and similarly in other Abstracts

Payment to Non-Government Railways and other bodies -
	Haulage of trains --	..................................................................	F.151-99	and similarly for G.730
	Hire of locomotives --	..................................................................	F.153-99	and similarly for G.730
Handling collection and delivery of goods -
	Loading and unloading charges-Coaching services -	..................................................................	G.281-99
	Loading and unloading charges-Goods services -	..................................................................	G.282-99 etc.
Freight and handling charges including fuelling of engines --
	Sea and foreign Railway freight	..................................................................	H. 121-99
	Home Railway freight	..................................................................	H-122-99
	Handling charges on fuel	..................................................................	H-123-99
Hospital and Dispensaries excluding cost of medicines
	Diet charges	..................................................................	J-221-99
Sanitation in Railway Colonies -
	payment to Conservancy centres and Municipalities	..................................................................	J.314-99
Cost of Order Police		..................................................................	K.131-99 etc.
Compensation (Claims)--for Parcel and Luggage traffic
	Compensation for loss or damage of parcel and Luggage traffic	..................................................................	K. 221 -99, K. 231-99
	Compensation-Goods traffic	..................................................................	K. 232-99 etc.
All miscellaneous expenditure under K. 680		..................................................................	K. 682-99 etc.
All expenses under Abstracts L& M		..................................................................

(The above examples are only illustrative and not exhaustive).

*************

**************

CLASSIFICATION OF REVENUE EXPENDITURE APP.I
Demand No. 13 - “ Abstract" O" Government Contribution for Defined Contribution Pension Schem
Minor Heads	Sub- Heads	Detailed Heads
100 Government Contribution for Defined Contribution Pension Scheme	110 Govt. Contribution Pension Scheme and Interest.	111 Government Contribution for Defined Contribution Pension Scheme. 112 Interest on delayed/non-deposit of NPS contgribution
(Authority : Board’s Letter No.2019/AC-II/21/6 dated 05.09.2019)

EXPLANATORY NOTES

Abstract ‘O’

This head will record booking of Government Contribution for Defined Contribution Pension Scheme (New Pension System)

(Authority: Board’s letter No. 2004/ACII/2/4 dated .07.05)

MCQ Indian Railway Departmental Exam for Group B and Group C

More than 10000 MCQs

Wednesday, 31 August 2022

Primary Unit

PUs - Primary Units of Revenue & Capital

Abstract

Demand No. 13 - “ Abstract" O"

EXPLANATORY NOTES

Abstract ‘O’

This head will record booking of Government Contribution for Defined Contribution Pension Scheme (New Pension System)

ABSTRACT 'A'

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