Primary Unit

PUs - Primary Units of Revenue & Capital

Primary Units (Revenue) 

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ü  A two digit code to represent the primary unit, i. e. the object of the expenditure indicating on "what" the expenditure is incurred viz., salary, allowances, wages, materials, consumable stores etc..

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

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

ACS 125

PU Revenue	Description	Remarks
01.	Salaries and Wages
02.	Dearness pay and Dearness Allowances
03.	PLB - Productivity Linked Bonus
04.	HRA - House Rent Allowance
07.	Transport allowance
08.	Matching Contribution of Govt towards Defined Contribution Pension System. (NPS)	Operated under Demand No.13 (13-890)
09.	Wages of Casual labour.
10.	Kilometer allowance.
11.	Overtime allowance.
12.	Night duty allowance
13.	Other allowances.
14.	Fees and honoraria.
15.	Transfer allowance.
16.	Travelling expenses.
17.	Air Travel Expense sanctioned in lieu of privilege passes.
18.	Office Expenses.
19.	Rental for P & T Telephone and call charges including Trunk Calls.
20  (common PU for Revenue & Capital)	Leave encashment during service
21.	Advertising Expenses.
22.	Utilities(excluding electricity)	New one. ACS 125 from Dec, 2015
23.	Rental for office equipment (other than Data Processing).
24.	Printing and Stationery including Publications.
25  (Common PU for Revenue & Capital)	Children education allowance	(from 2009) & operated only in Demand No. 11
26.	Reimbursement of Medical expenses	(from August, 2015) ACS 124
27.	Cost of materials from stock -  In Demand 10 Operating Expenses  Fuel, PU 27 would reflect prime cost of fuel from stock for home locomotives fuelled in home railway.	This will include bio-diesel (B5 or B10) & CNG/LNG for locomotives.
28.	Cost of materials - Direct purchase.
30	Cost of electrical energy - PU 30 would reflect cost of electrical energy (payments to DISCOMs/SEBs etc.) - traction as well as for non-traction.  The expenditure shall be booked to the demand heads pertaining to the activity to which the energy meter pertains.	New PU - ACS 125 (Dec, 2015) - PU 32 used till now for booking electricity bill payments will not be used now.
31.	Fuel for other than traction - PU 31 will now be used for booking cost of direct purchase of fuel (purchase other than throughstock) for other than traction purposes, like for activities/output of track machines, generator sets, for road vehicles etc. Cost of bio-diesel (B100 and B5/B10 etc.) for other than traction purposes will also be booked under this.  This primary unit may be distinguished from maintenance of plant, equipment, machinery like track-machines, generator sets etc. the cost of which would be under D 7).Cost of lubricants, furnace oil etc. will be booked in PU 99.	ACS 125 (From Dec 2015)
32.	Contractual payments
33.	Transfer of debits/credits from other units- Now, this primary unit shall not be used for loco performance (GTKM) debits/credits for which a new PU 61 has been created.	ACS 125 - (From Dec 2015)
34.	Intra-railway adjustment of wages on POH and other repairs from WMS account to revenue heads	Now PU 34 & 35 will be used for booking wages and material pertaining to home rolling stock and PU 63 & 64 for wages and material pertaining to foreign railway rolling stock.
35.	Intra-railway adjustment of material on POH and other repairs from WMS account to revenue
36.	Excise duty paid/payable for purchase of materials.
38.	Sales Tax paid/payable for purchase of materials.
39.	Air Travel (Domestic)
40.	Air Travel (Foreign)
41	Value Added Tax
42	Arrear Payments-Salary &Wages	ACS 107 (from August 2011)
43	Arrear Payments-Dearness Pay & Dearness Allowances
44	Arrear Payments- Allowances other than D.A
45	Service Tax
46.	Countervailing Duty	ACS 115 (From August 2014)
47.	Additional Custom Duty
48.	Customs duty paid/payable for purchase of materials (other than Countervailing & Additional Custom Duty)	ACS 117 (from September, 2014)
50  (common PU for Revenue & Capital)	Cost of computer hardware/system, Software/application software	Non recurring nature i.e., one time expenditure of IT consultancy contrats
51 (common PU for Revenue & Capital)	Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC	Recurring nature i.e., consumables, rentals etc
52 (common PU for Revenue & Capital)	Laptop procured by officers	ACS 111 (from 2013)
60	Fuel from stock - home railway locomotives fuelled by foreign railway - In Demand 10 Operating Expenses  Fuel , PU 60 would reflect 'prime cost' of fuel from stock issued to home railway locomotives by foreign railway.	New PU - ACS 125 (from Dec 2015)  - Prime cost only booked under PU 60.  Taxes on fuel however booked to PU 33.
61	Transfers debit/credits of loco performance (GTKMs debits/ credits)	New PU - ACS 125 (from Dec 2015) Exclusive for GTMK debits & Credits  -(previously they booked under PU33)
63	Inter railway adjustment of wages/ labour cost on POH and other repairs from WMS account to revenue heads -	New PU - ACS 125 (From Dec, 2015) - Now PU 34 & 35 will be used for booking wages and material pertaining to home rolling stock and PU 63 & 64 for wages and material pertaining to foreign railway rolling stock.
64	Inter-railway Adjustment of debits towards material used in POH and other repairs from WMS account to revenue heads -
98	Credits or recoveries - Object of credit and distinct in principal from an object of expenditure	New PU -ACS 125 (from Dec, 2015) All Credits/recoveries would be booked under this primary unit 98. (Primary unit 99, hitherto used for booking credit/recoveries, should not be so used now. Instead PU 98 may be used for all credits/recoveries.)
99.	Other Expenses.	PU 99 refers to those items of expenditure which cannot be classified specifically within the above primary Units.

Primary Units (objects) of expenditure for Works

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

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