APPENDIX I CLASSIFICATION OF REVENUE EXPENDITURE General - All Abstracts The revenue working expenses of the Railways are classified under 13 sub-major heads with a separate Abstract for each Sub-major head, viz.- The revenue working expenses of the Railways are classified under 13 sub-major heads with a separate Abstract for each Sub-major head, viz.-
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
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
(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' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 General Management
| 110 Establishment of the General Manager.
150 Vigilance .. .. .. ..
190 Credits or recoveries . .(Authority:- Railway Board’s letter No. 2014/AC-II/2/2 dt. 14.08.14) ..acs no. 116
| 111 Officers. 121-123-As above in 111-113. 131-133—As in 111-113. 141-143-As in 111-113. 151-153-As in 111-113.
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 .. .. .. | 211 Officers. |
| 240 Electronic Data Processing
| 221-223-As in 211-213. |
270 Miscellaneous expenses | 271 Carriage of revenue stores. | |
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. 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. |
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. |
420 Stores Depots | 421 Officers. | |
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. |
520 Establishment exclusively for Works. | 521 Officers other than workshop | |
530 Joint Establishment | 531 Officers. | |
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. For Carriage and wagon 614 Officers. |
620 Loco and Carriage and Wagon Branch. | For Motive Power 621 Officers. | |
630 Mechanical Operating | 631-633 As in 311-313. | |
640 Others | 641-643-As in 311-313 (Ferry Service) | |
650 EDP in Workshops .. | 651 Officers 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. | |
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. | |
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 | Will record the expenditure on Welfare officers, Officers-in-charge of P. N. M. and Staff Union and |Labour matters and their establishment. |
A330 | 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 | 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 | 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' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Establishment in offices | 110 Officers and office Establishment | 111 Civil Engineers - other than workshop. |
| 120 Supervisory staff and their office staff | 121 Subordinate Supervisory staff-Perma nentWay. |
| 130 Contingent Expenses | 130 Same. |
200 Maintenance of Permanent Way. | 210 Group'A' (B.G.) .. | 211 Manual Maintenance. |
| 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. |
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. |
| 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 |
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. |
| 650 Miscellaneous expenses | 651 Carriage of Revenue Stores. |
700 Special repairs pertaining to Breaches, Accidents etc. including Special Revenue works. | 710 Breaches | 711 Earthwork, |
| 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. |
| 920 Share of credits for freight charges on Railway material including coal. | 921 Share of credits for freight charges on Railway coal |
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. |
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CLASSIFICATION OF REVENUE EXPENDITURE App. I | ||
Demand No. 5--Abstract 'C' (contd.) | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Establishment in offices. | 110 Officers and office establishment (Mechanical). | 111 Officers-Mechanical. |
| 120 Supervisory staff and their office staff (Mechanical) | 121 Subordinate supervisory staff-Steam. |
| 130 Contingent and Laboratory expenses (Mechanical) | 130 Same. |
| 140 Officers and office Establishment (Electrical) | 141 Officers (Workshop). |
| 150 Supervisory staff and their office staff (Electrical) | 151 Supervisory staff (Workshop). |
| 160 Contingent expenses (Electrical) | 160 Same. |
200 Steam Locomotives | 210 Running repairs in sheds | 211 Mechanical services |
| 220 Running repairs in workshops for sheds. | 221 |
| 230 Periodical overhauls | |
| 240 Intermediate overhauls .. | |
| 250 Special repairs .. | |
| 260 Other repairs | |
| 270 Miscellaneous charges inclusing adjustments. | 271 Super heaters and other conversions |
| | Diesel Electrics — |
300 Diesel Locomotives | 310 Running repairs in sheds .. .. | 311 Body bogie and brake rigging. |
| | Diesel Hydraulics- |
| | 315 As in 311. |
| 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. |
| 370 Miscellaneous charges including adjustments. | 371 to 374 Diesel Electrics-Same as for 272 to 275. |
| | Electric Locomotives A. C. |
500 Electric Locomotives | 510 Running repairs in sheds. | 511 Body Bogie and Brake rigging. |
| | 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. |
| | 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. |
600 Rail cars, Ferry steamers and other maintenance expenses | 610 Rail cars | 611 Running repairs. |
| 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. |
| 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 |
| 920 Credits for material released from Revenue works (Electrical Department) | 921 Dismantling charges (Electric Locomotives). |
| 930 Share of credits for freight charges on Railway material including coal. | 931 Share of credits for freight charges-On Railway coal. |
| 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 | 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 | 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 | Will record the expenditure on officers, Supervisory and office establishment in workshops and open line dealing with the repairs of electric locomotives. |
C210 | Will record all expenses incurred on maintenance and upkeep of locomotives and boilers (of steam locos) in running sheds. |
C220 | Will record all expenses incurred on maintenance and upkeep of locomotives and boilers (for steam locos) work done in Workshops for sheds. |
C230* | 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 | 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 | 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 | 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 | 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 | 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 | 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' | |||
Minor Heads | Sub-Heads | Detailed Heads | |
100 Establishment in offices | 110 Officers and office establishment . (Mechanical). | 111 Officers--C. & W. | |
| 120 Supervisory staff and their office staff C&W DMUs (Mechanical) | 121 Subordinate supervisory staff -- C. & W. | |
| 130 Contingent expenses (Mechanical) .. | 130 same. | |
| 140 Officers and office establishment .. (Electrical) | 141 Officers-Workshop-E.M.U. | |
| 150 Supervisory staff and their office staff(Electrical) | 151 Supervisory staff-Workshop-E.M.U. | |
| 160 Contingent expenses (Electrical) | 160 Same. | |
200 Carriages .. | 210 Running repairs on sick lines .. | 211 Passenger 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. 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. | |
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) | |
| 330 Periodical overhauls .. | 331 Wagons –Normal POH- By Railway entities ( Zonal Railways) | |
| 340 Special repair .. |
342- Special repair – By Railway PSU and Non Railway Entities etc
| |
| 360 Other repairs |
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)
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. | |
600 Miscellaneous Repairs & Maintenance expenses | 610 Miscellaneous expenses (Mechanical Department). | 611 Carriage of Revenue stores. | |
| 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 | |
900 Credit or recoveries | 910 Credits for material released from Revenue works (Mechanical Department). |
| |
920 Credits for released materials from Revenue works (Electrical Department). | 921-922 As in 911-912-For E. M. Us. | ||
| 930 Share of credits for freight charges on Railway material including coal. | 931 Share of credits for freight charges—On Railway coal. | |
| 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 | 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 | 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 | 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. |
**************
n>
Will bear the freight charges for materials for the E. M. U. stock and Electric Genera! Services on C. & W. Stock.
**************
CLASSIFICATION OF REVENUE EXPENDITURE App. I | ||
Demand No. 7--Abstract 'E' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Establishment in offices | 110 Officers and office establishment (S&T) | 111Officers (Workshop). |
| 120 Supervisory staff and their office staff (S&T) | 121 Sub-supervisory staff S&T. (Workshop) |
| 130 Contingent expenses (S &T) | 130 Contingent expenses. |
| 140 Officers and office Establishment (Electrical) | 141 Officers Elec. Traction (OL). |
| 150 Supervisory Staff and their Office Staff (Electrical) | 151 Subordinate Supervisory Staff Elect. Traction (OL) |
| 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. |
| 230 Other repairs expenses | 231 Service Motor cars (Rail and Road) and trolleys— Repair and Working cost. Other Miscellaneous repairs Expenses
|
300 Plant and Equipment - Mechanical. | 310 Loco shed Plant and Equipment (Repairs in shed) | 311 Steam traction. |
| 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. |
| 340 Sick Line Plant and Equipment (Repairs in Workshops). | 340 Same. |
| 350 Workshop Machinery and Tools. | 351 Steam traction. |
| 360 Other Repairs Expenses | 361 Furniture and office equipment. |
| | Other Miscellaneous repairs-Expenses |
| | 366 Carriage of Revenue stores. |
400 Plant and Equipment - Electrical. | 410 Overhead Equipment for Electric Traction. | 411 Normal maintenance and repairs of overhead equipment. |
| 420 Power supply equipment for traction. | 421 Transmission lines and cables. |
| 430 Power supply equipments for general services. | 431 Transmission line, Distribution lines and cables 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. 446 MEMU car sheds Plant and Equipment. |
| 450 Plant and Equipment in workshops. | 451 Workshops-Plant and Equipment (Steam Locos) Electrical equipment. 456 Workshops- Plant and Equipment (MEMU) |
| 460 Special repairs pertaining to natural calamities etc. including accidents special revenue works. | 461 Natural calamities. 464 Special revenue works of minor nature. |
| 470 Other plant and Equipment- Electric Traction. | 471 Furniture and office equipment. |
| 480 Other Plant and Equipment Electrical general services. | 481 Electrical Plant and Equipments in office buildings. |
| 490 Miscellaneous Expenses. | 491 Overcharges and undercharges on cost. |
500 Plant and equipment - Signaling. | 510 Mechanical Signaling | 511 Instruments and apparatus. |
| 520 Electrical Block Signaling | 521 Instruments and apparatus. |
| 530 Electrical Power Signaling | 531 Instruments and apparatus. |
| 540 Other Repairs and Maintenance | 541 Signalling tools & plant-Repairs thereof. |
| 550 Miscellaneous. Expenses. | 551 Carriage of Revenue stores. |
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} |
| 620 Railway Telephone Exchange.. | 621 Instruments and apparatus of the telephone exchange system |
| 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 |
| | Line Plants- |
| | 634 Overhead alignments, Underground Telephone Cable - Local and long distance. |
| 640 Other expenses | 641 Workshop repairs and overhauls –Telecommunication apparatus |
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. |
| 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 |
| 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 | 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 | 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' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Steam Locomotives | 110 Running staff .. .. . | 111 Supervisory and Office staff. |
| 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. |
| | Payments to non-Government Railways and other bodies. |
| 150 Miscellaneous expenses | 151 Haulage of trains. |
| | Other miscellaneous charges |
| | 155 Carriage of Revenue stores excluding fuel. |
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. |
| 290 Miscellaneous Expenses | 291 Carriage of Revenue stores |
300 Electric Locomotives | 310 Running staff. | 311 Running staff-Supervisory & other staff. |
| 320 Shed and Yard staff etc. | 321 Shed and Yard staff. |
| 330 Other Operating expenses including lubricants and consumable stores | 331 Lubricants. |
| 340 Miscellaneous expenses | 341 Carriage of Revenue stores. |
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. |
| 530 Other Operating expenses | 531 Oil, grease and other stores. |
| 540 Other miscellaneous expenses | 541 Hire of vehicles loaned, Payable to non- Government Railways and other bodies. |
| 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. |
| 620 Generating stations and sub- stations for general electrical services. | 621 Cost of generation of electricity |
| 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 |
| 660 Train lighting, fans and air- conditioning services in trains | 660 Same. |
| 670 Other Operating-Labour and Stores | 671 Other Operating staff. |
| 680 Miscellaneous expenses | 681 Carriage of Revenue stores. |
700 Signalling and Telecommunication. | 710 Signalling | 710 Same. |
| 720 Telecommunication | 720 Same. |
730 Other operating expenses | 731 Clothing etc. for Signalling and Telecommunication staff | |
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 | |
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 |
920 Credits for electrical energy supplied | 921 Credits for energy supplied to Workshops. 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 | |
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. |
**************
CLASSIFICATION OF REVENUE EXPENDITURE App. I | ||
Demand No. 9--Abstract 'G' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Establishment in offices | 110 Operating | 111 Officers. |
| 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. 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. |
| 720 Payment to out agencies and other organizers of pilgrims and execursion specials, etc. | 721 Expenses at out agencies-Coaching services. |
| 730 Payment to other Railways-Payment to non-budget lines and other bodies such as Port Trusts. | 731 Traffic expenses at Joint stations. 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 |
| 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. |
| 770 Payment of leasing charges other than IRFC | 771- Wagon UNDER OYM scheme |
| 780 Payment of leasing charges to Indian Railway Financial Corporation. | 781 Diesel Locomotives. 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. |
| 920 Share of credits of freight charges on Railway material including coal. | 921 Share of credits of freight charges-On Railway coal. |
| 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' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Steam Traction | 110 Cost of coal at it's mouth or station of supply. | 111 Passenger trains. |
| 120 Freight and handling charges including fuelling of engines. | 121 Sea and foreign railway freight. |
| 130 Sales tax, excise duty and cess on coal | 131 Excise duty and cess on coal. |
| 140 Fuel organisation including inspection. | 141 Officers. |
| 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 |
| 220 Freight and handling charges | 221 Freight on fuel. |
| 230 Sales tax, customs/excise duty and other taxes and levies | 231 Custom/Excise duty |
| 240 Fuel organisation including inspection. | 241 Officers.
|
| 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. |
| 320 Cost of energy purchased from out side sources. | 321 Cost of energy purchased. |
| 330 Cost of energy used for traction services. | 331 Energy supplied for locos. 334 Energy supplied to MEMU 335 Energy supplied to other Railways |
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. |
| 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. |
| 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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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' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Security | 110 Railway Protection Force | 111 Officers |
| 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. |
| 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. |
200 Compensation Claims | 210 Claim settlement / claim prevention organisation. | 211 Officers-Claims settlement |
| 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. |
| 240 Miscellaneous Expenses | 241 Carriage of Revenue stores. |
| 250 Accident Insurance and compensation | 251 Passenger Insurance Scheme-Insurance Premium |
| 260 Compensation Goods settled through book adjustment | 261 Compensation on account of adjustment in respect of Railway Loco Coal. |
| 270 Awards of Consumer Forum | 271 Awards in r/o passenger 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. |
400 Catering | 410 Stationery Establishments Departmental. | 411 Staff expenses. |
| 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. |
| 520 Hindi | 521 Cost of training of staff in Hindi-Wages etc. |
| 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. |
| 620 Civil Defence | 621 Expenditure on Railway Units of Territorial army. |
| 630 Rent, Rates and Taxes | 631 Rents of buildings and lands for Residential purposes. |
| 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 |
| 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. |
| 680 Miscellaneous | 681 Rewards and prizes to Railway staff. 688 Banking Cash Transaction Tax |
| 690 Freight recovered from spending Departments and other credits. | 691 Freight on Railway coal-Receipts. |
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' | ||
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. |
| 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. |
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CLASSIFICATION OF REVENUE EXPENDITURE App. I | ||
Demand No. 14--Abstract 'M' | ||
| 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 1st 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. | |
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CLASSIFICATION OF REVENUE EXPENDITURE App. I | ||
Demand No. 12--Abstract 'N' | ||
Minor Heads | Sub-Heads | Detailed Heads |
100 Suspense | 110 Miscellaneous Advances Revenue | 111 Miscellaneous Advances Revenue- Compensation claims |
| 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. |
| 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). ***********
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
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'
ABSTRACT 'B'
Abstract-B (Contd.)
Allocation of Salary and Allowances
Maintenance of service buildings etc. B. 410-As above.
Examples of use of Code 99 for Miscellaneous expenses
(The above examples are only illustrative and not exhaustive). | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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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)
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