APPENDIX II

(See Paragraph 701)

CLASSIFICATION OF CAPITAL AND

OTHER WORKS EXPENDITURE

EXPLANATORY MEMORANDUM

         
 

The Revised Classification of expenditure on works irrespective of whether they are charged to to Capital, Fund, DRF,DF,RSF,RRSK and DSF will come under a single
Demand-16 namely Assets-Acquisition, Construction and Replacement. The Accounting Classification for works expenditure in in the form of a 8 digit numerical code. The
first module- 2 digits indicates the source of fund viz., Capital, Capital Fund, DRF,DF, RRSK and DSF as the case may be. The second module of 2 digit which is numerical
will represent the 2 digits corresponding to the detailed head of classification giving the details of the assets acquired, constructed or replaced. The last module which is of
two digits will indicate the primary unit i.e., object of the expenditure.
For the purpose of link with the accounts of the Central Government the Plan Heads will form the Minor Heads of Railway Capital under the Major Heads “5002-
Capital Outlay on Indian Railways-Commercial lines” and “5003-Capital Outlay on Indian Railways-Strategic lines.” The minor Heads classification are as follows :”
 
11 New lines
14 Gauge conversion
15 Doubling
16 Traffic facilities
17 Computerisation
18 Railway Research
21 Rolling Stock
22 Leased Assets – Payment of Capital component of lease charges to IRFC etc.
29 Road Satety works – Level Crossings
30 Road Safety works (ROB/RUB)
31 Track Renewals
32 Bridge works Tunnel Works and Approaches
33 Signalling and Telecommunication Works
35 Electrification projects
36 Other Electrical Works including TRD Works
41 Machinery and Plant
42 Workshops including Production Units
51 Staff Welfare
53 Passenger & Other Railway User’s Amenities
61 Investment in PSU/IV/SPV etc (Government & Non – Government)
64 Other Specified works
65 Training/HRD
71 Stores suspense
72 Manufacturing Suspense
73 Miscellaneous Advances
81 Metropolitan Transport Projects
82 Transfer to Special Railway Safety Fund
 
The sub and detailed heads give the breakup of the expenditure on assets in its details such as Preliminary Expenses, Land, Formation, Permanent Way, Bridges,
Stations and Buildings etc. In the classification given in the following pages the details of sub-heads and detailed heads which have been given for the minor heads 1100-
New Lines will be adopted for other minor heads depending upon the nature of asset being created or replaced to the extent indicated against the respective head.
For example, when track renewals are undertaken the allocation of expenditure will be given as 3141 or 3142 for renewals of rails and fastenings or sleepers and
fastening as the case may be. To these 4 digits will, however, be added the code for primary unit of expenditure viz, wages or materials etc to complete the allocation e.g.,
3141-04 will indicate the pay and allowances of departmental establishment engaged on renewals of rails and fastenings. The cost of permanent Way materials etc. directly
supplied for this work will be allocated to 3141-04 and soon.
If a work of construction  of workshop alone is undertaken the workshop building will be represented by 4263 and the workshop equipment by 4274 (assuming the
equipment is for Mechanical Department). The primary unit (or object) code will be added as the last 2 digits according to the object of expenditure.
The source of financing will be indicated in the following Source code :-
Capital 20
DRF 21
DF-I 23
Capital Fund 25
RSF 26
DF-II 33
DF-III 43
DF-IV 53
SRSF 27
Capital – Nirbhaya Fund 28
EBR-IF 84
RRSK 29
 
As the Plan Heads of classification coincide with the sub-heads of Demand for Grant the compilation of budget is also rendered easy and direct. The detailed
explanatory notes follow the classification the correct booking of the expenditure.
   
 
 
(Authority : Board’s Letter No.2017/AC-II/3/2 dated 29.08.2019)

Back

CLASSIFICATION OF CAPITAL AND

OTHER WORKS EXPENDITURE        APP.II

Minor
Heads Sub-Heads Detailed
Heads
1100
New Lines 1110
Preliminary expenses 1111
Survey expenses.
1112 Plant.

1113 Establishment.
1114 Miscellaneous.

1115-Interest
free Project Advance
1116-
Clearance of Project advance
(Authority:- Board’s
letter No. 2011/AC-II/1/6/RVNL dated 17.12.13)—ACS NO.112

  1120
Land 1120
Land

  1130
Structural Engineering Works- Formation. 1131
Earthwork
1132 Tunnels.

  1140 Structural
Engineering Works-­Permanent Way. 1141
Rails and fastenings

1142 Sleepers and fastening

1143 Points and crossings.

1144 Ballast

1145 Fencing.

1146 Road crossings including foot over / under bridges at stations and other
places
1147 Miscellaneous.

  1150
Structural Engineering Works- bridges 1151
Major bridges-Steel work
1152 Major bridges-Masonry

1153 Major bridges-Miscellaneous

1154 Minor bridges-Steel works

1155 Minor bridges-Masonry

1156 Minor bridges-Miscellaneous

  1160
Structural Engineering Works- Stations and Buildings 1161
Offices

1162 Stations.
1163 Workshop
and Stores
Buildings including
Electric  Power Stations and sub-stations.
1164 Other Service Buildings.

1165 Residential Buildings.

1166 Buildings and other works in con­nection with staff welfare.

1167 Station machinery.

ferry steamers.
1168 Shore connection for

  1170
Equipment, Plant and Machinery 1171
Overhead Power lines and Trac­tion Equipment.
1172 Underground cables.

train control equipment including all Signal­ling
and inter
1173 Electric Telegraphs and
locking machinery.

1174 Plant and equipment-Civil Engi­neering Department

1175 Plant and equipment - Mechanical Department.

1176 Plant and equipment - Electrical Department

1177 Plant and equipment-Signal and Telecommunication Department.

1178 Miscellaneous Plant and equip­ment and office equipment.

general
purposes of
1179 Motor vehicles and service Steam­ers and boats required for
the Railway but not for the public

  1180
General Charges-Establishment 1181
Direction and general
1182 Audit and Accounts.

1183 Civil Engineering.

1184 Electric Department.

1185 Mechanical Department.

1186 Traffic Department.

1187 S. & T. Department.

1188 Stores Department.

1189 Medical and Sanitation.

  1190
General Charges-other than      Establishments 1191
Plant construction.
1192 Instruments.

1193 Office expenses.

1194 Temporary Residential Quarters.

1195 General Charges on stores

1196 Loss of cash and stores.

1197 Operating expenses pending open­ing of the line for traffic.

1198 Miscellaneous receipts.

1199 Credits for released materials.

1300
Restoration of dismantled lines.  
Sub and detailed classification for these plan heads will be the same as for 1100 new line except that the code 11 for new line will be
1400
Gauge conversion replaced by 13, 14, 15 and 16 for restoration of dismantled lines, gauge conversion, doubling, traffic facility, yard remodelling and others
respectively.
1500
Doubling  
 
1600
Traffic facilities-  
(i) Development
& Upgradation of Freight
terminals  
(ii) Other Works  
 
1700
Computerisation 1710
Freight Operation Information System. 1711
Office Building

1712 Data Telecommunication

1713 Computer hardware.

1714 Computer Software.

1715 Consultancy services.

1716 Air conditioning

1717 Other infra-structural facilities

  1720
Passenger Reservation System. 1721
Office Building

1722 Data Telecommunication

1723 Computer hardware

1724 Computer software

1725 Consultancy software

1726. Air-conditioning.

facilities
1727 Other infrastructural

  1730
Other Computers and related equipments 1731
Office Building

1732 Data telecommunication

1733 Computer hardware

1734 Computer Software.

1735 Consultancy services.

1736 Air-conditioning

1737 Other infrastructural facilities.

  1780
General charges Establishment 1781
Direction and general
1782 Audit and Accounts

1783 Civil Engineering,

1764 Electrical Department.

1785 Mechanical Department.

1786 Traffic Department.

1787 S. & T. Department.

 1788 Stores Department.

1789 Medical and Sanitation

  1790
General Charges Other than Establishment. 1791
Plant Construction
1792 Instruments

1793 Office expenses

1794 Temporary Residential Quarters

1795 General charges on stares

1796 Loss of cash and stores.

1797 Operating expenses pending Opening of the lines for traffic

1798 Miscellaneous  receipts.

1799 Credits for released materials.

1800
Railway Research Sub
and Detailed classification for this "Plan Head" will be the same
as for1100  “New Lines" except that the code 11 for" New
Lines" will be replaced by
18 for “ Railway Research” and that the
detailed head 1879 will be read as "Motor Vehicles"
Services  Steamers, Boats and Rolling Stock required for
general
research land testing purposes of the Railway but not for public
 
1810    Preliminary Expenses 1815 Consultancy
Services - Civil
(Authority: Board's
letter no.2003/ACII/2/4/Pt
1816 Consultancy Services
-Electrical
 dated 12.
.06.2009)acs no.102
  1817 Consultancy Services-Mechanical
1818 Consultancy Services
-Traffic
1819 Consultancy Services-S&T
1830 Structural Engineering  Works-Formation
& Research & 1833 R&D activities - Civil
Development
Activities.
(Authority: Board's letter
no.2003/ACII/2/4/Pt 1834
R&D activities- Electrical
dated 12. .06.2009)acs no.102 1835 R&D activities-Mechanical
 
1836 R&D activities- Traffic
1837 R&D activities-S&T
2100
Rolling Stock 2110
Locomotives 2111 Steam
Locomotives
2112 Diesel Hydraulic and
Mechanical Locomotives.
2113 Diesel Electric Locomotives.

2114 Electric Locomotives.

2115 Rail Cars.

2116 Diesel
Multiple Units

2117 Safety
Enhancement Works

  2120
Loco Spares 2121 Boilers
2122 Capital
spares for loco
2123 Capital
Spares for EMU, Rail car
2124 Capital
Spares for DMU

  2130
Carriages 2131
Bogies,

2132 Four Wheelers.

2133 EMU Coaches

2134 Dining Cars.

2135 Inspection Carriages.

2136 Reserved Carriages.

2137 Miscellaneous Cars.

2138 Other coaching vehicles.

2139 Provision of Bio-Toilets in Coaches as a part of 'Swachh Bharat Mission'

  2140
Wagons 2141
Covered Wagons.
2142 Open Wagons.

2143 Tank Wagons.

2144 Special wagons-

  2150
Ferries 2151
Steamers.
2152 Boats.

  2160 Rail-cum
Road Service 2161
Container.
2162 Container
flats.
2163 Tractors.

2164 Trailers.

  2170
Other 2171
Road-Motors Cars and Lorries for public traffic.

  2180
Track Machines 2181 Track
Machines
2182 Safety
Enhancement Works

(Authority
Board's letter No. 2004/AC/II/3/1 Dated 20/7/2004)

2200 – Leased assets -  Payment of  2210 – IRFC Same.

capital component of lease
charges to
IRFC etc.  2220 – Others Same.
2230-  EBR –IF 2231 - Projects
(Authority: Board's Letter No.
2015/FS Cell/1/2 dated 23.10.2015&  2232 -   Rolling Stock
2015/AC-II/2/6 dated 06.01.2016)…..acs no.126

2900    
Road Safety Works – Conversion Same
Subhead and Detailed head Classification as under 1100 with the codified
digits for the relevant plan head e.g. 29 being substituted for 11, (e.g.
of Unmanned Level Crossings into 2941/2942 for renewal of Rail and fastening or renewal of sleeper and
fastenings as the case may be.)
Manned
Level Crossings. 

3000    
Road Safety Works –Conversion Same
Subhead and Detailed head Classification as under 1100 with the codified
digits for the relevant plan head e.g. 30 being substituted for 11, (e.g.
of Level Crossings 
into Road over 3041/3042 for renewal of Rail and fastening or renewal of sleeper and
fastenings as the case may be.)
Bridges/Road under Bridges.

3100
Track renewals.    
3200
Bridge work/Bridge Works Tunnel    
Works and Approaches.
3300
Signalling and Telecommunication 3310-Preliminary
expenses 3311 -Survey
expenses
works 3312 -Plant
   3313
-Establishment
3314
-Miscellaneous
  3315
-Consultancy Services
3320
-Structural works  3321 -Microwave/UHF
towers and S&T
 Service
buildings works.
  3322
-Microwave- UHF towers
3323
-Telephone exchange
3324 -Line
Communication System
3325 -Service
Buildings
3326 -Portable
Cabins
 3330 -Plant & equipment  3331 -S&T Plant &
Equipment
  3332 -Train
control Equipment including    Signalling & interlocking
equipment
  3333 -Safety
Enhancement Works (Track circuit plant & equipment, track
circuiting,
axle counter, etc.)
  3334- AWS, TPWS, ACD etc.

  3340 -Wire & Cables  3341- Overhead line wires

3342
-Underground cable
3350
-General Charges- Establishments 3351 -Direction and General
Charges
  3352 -Audit
& Accounts Department
  3353- Civil
Engineering Department
  3354- Electric
Department
  3355
-Mechanical Department
  3356 -Traffic
Department
  3357 -S&T
Department
  3358 -Stores
Department
3359 -Medical & Sanitation
Department

 3360- General Charges-Other than  3361- Plant construction

Establishments 3362-
Instruments
3363- Office
expenses
3364-
Temporary Residential quarters
3365- General
Charges on Stores
3366- Loss of
Cash and stores
3367-
Operating expenses pending opening of line for traffic
3368-
Miscellaneous receipts
3369- Credits for releases
materials.
3500
Electrification Projects Same
sub and Detailed Classification as under 1100 with the codified digits for
the relevant plan head e. g. 31 and 41 etc. being substituted for
11, (e. g.
3141/3142for renewal of Rail and fastening or renewal of sleeper
and fastenings as the case may be, 3251/3254 for major bridge work or for
minor
  bridge work.)

3600 
Electrical works Same sub
and Detailed Classification as under 1100 with the (Authority: Board's Letter No. 2017/ACI1/3/2 dated 27.09.2019)—acs no. 145
codified digits for the
relevant plan head e. g. 31 and 41 etc.
being substituted for 11,
(e. g. 3141/3142for renewal of Rail  
and fastening or renewal of sleeper and
fastenings as the
case may be, 3251/3254 for major bridge work or for minor
bridge work.)

4100
Machinery and Plant 4110
Medical and Sanitation 4111
Major sophisticated equipments other then lab and X-Ray equipments.
4112 Vans, Ambulance, Road vehicles

4113 Lab. and X-Ray equipments.

4114 Miscellaneous including mechani­cal laundry.

4115 General charges Establishment Medical & sanitation.

4116 General charges other than Estab­lishment Medical &
sanitation.

4200
Workshops including Production unit Same
sub and detailed Classification as under1100 with the codified digits for
the relevant plan head e.g.. 31 and 41etc. being
substituted for 11,
  (e.g.3141/3142for renewal of rail and fastening
or renewal sleeper as the case may be 325l/3254 for major bridge work or
for minor bridge work.)

5100
Staff Welfare.  Same sub head and detailed classification as under 1100  Same sub head and detailed classification as under 1100 with the codified digits for the
with the codified digits for the relevant Plan head e.g. 51 relevant Plan head e.g. 51 being substituted for 11
being substituted for 11 (Authority:  Board’s Letter No. 2019/AC-II/2/3 dated 07.05.2019 ACS No. 141)
(Authority:  Board’s Letter No. 2019/AC-II/2/3 dated
07.05.2019 ACS No. 141)
5300  Passenger & Other Railway Users  Same sub head and detailed classification as under 1100  Same sub head and detailed classification as under 1100 with the codified digits for the
Amanities with the codified digits for the relevant Plan head e.g. 53 relevant Plan head e.g. 53 being substituted for 11
      being substituted for 11 (Authority:  Board’s Letter No. 2019/AC-II/2/3 dated 07.05.2019 ACS No. 141)
  (Authority:  Board’s Letter No. 2019/AC-II/2/3 dated
07.05.2019 ACS No. 141)
6100
Investment in PSU/JV/SPV Etc. 6110
Roadways 6110
Same.
(Government and Non Government)

6400 Other Specified Works sub and detailed classification will be same as
for existing     Minor     Head-1100     -    
New     Lines (Construction)

(i)                
Nirbhaya Fund
Projects; The above classification of the assets created out
of Nirbhaya Fund thus lends itself to
computerized system being adopted for the compilation. Source
(ii)              
(ii) Other
Projects of Finance
for Nirbhaya Funded Project shall be indicated as
Capital-N which would denote Dividend Free Project.

(Authority Railway Board letter no. 2016/AC-II/2/4 dated

22.06.16) --- acs no. 130
6500
Training/HRD 6510
Engineering 6511
Survey Expenses
6512
Preliminary Expenses
  6515
Establishment
  6514
Civil Structures
  6515-Interest
free Project Advance
  6516-Clearance
of Project Advance
  6517
Other than Civil structures
  6518
Project Advance
  6519
Machinery and Plant
  6520
Land 6521
Land Acquisition

  6522
Miscellaneous
6530
Re-modelling of Existing structures 6531
Offices
6532 Workshop and Stores
Buildings including Electric Power Stations and sub- stations.

6533
Other Service Buildings.
6534
Residential Buildings.
6535
Buildings and other works in connection with staff welfare.
6540
Equipment, Plant and Machinery 6541
- Teaching and Training Aids
6542
- Computers
6542
- Other Equipments
6543
- Electrical
6544
-  Civil
6545
-  Mechanical
6546
-  Sports and Games
 6545- 
S&T
6545
-  Kitchen Equipments
6545
-  Other Expenses
6550
General Charges-Establishment 6551
-  Direction and general
6552
-  Audit and
Accounts.
6553
-  Civil
Engineering.
6554  - Electric Department
6555
-  Mechanical
Department.
6556  - Traffic Department.
6557
-  S. &
T. Department.
6558  - Stores Department
6559  - Medical and Sanitation.
6560   General  
Charges    -   Other  
than  Establishment 6561-  Plant construction
6562
-  Instruments and Equipments
6563
- Office expenses
6564
- Temporary Residential Quarters
6565
-  General Charges on stores
6566
-  Loss of cash and stores
6568  - Miscellaneous receipts
This will take effect from
01.04.2016 (Authority:
Board's Letter No. 2015/ACII/2/2 dated 6569
-  Credits
for released materials.
21.01.2016)….. acs no. 127
7100 Stores
suspense 7110 Purchases imported 7111 Direct purchases by Railways including
Railway Board.
7112 Purchases through other agencies.

7120Purchases-Indigenous purchase by
Railways including 7121 Imported stores purchased in India
Railway Board 7122 Purchases from Cottage and small
scale Industries
7123 Purchases from Public sector
Under" takings -
7124 Purchases from other Railways.
7125 Purchases form
other Government Departments.
7126 Khadi
purchases.
7127 Local purchases made out of imprest.
7128 Others

  7130
Purchases through Centra­lized Agencies such as; 7131 Imported stores purchase in India.
DGS&D, CS&P etc. 7132 Purchases from Cottage & Small
Scale Industries.
7133
Purchases from Public Sector Under­takings,
7134 Khadi
Purchases.
7135 Purchases-Fuel(Diesel)
7136 Purchases-Fuel (Coal)
7137
Others

  7140 Sales other than fuel 7141 Sales to Railway employees.

7142 Sales to outside parties.
7143 Sales to other Railways.
7144 Sales to other Government.
Departments.
7145 Exports sales.
7146 Sales to Public undertaking

  7150 Sales Fuel 7151 Sales to Railway employees.

7152 Sales to outside parties.
7153 Sales to other Railways.
7154 Sales to other Government
Departments.
7155 Export sales.
7156 Sales to Public undertakings.
  7160
Store 7161
Stores in stock in Deposits.
  7162
Stores in stock-Fuel (Coal).
  7163
Stores In stock-Fuel (Diesel).
  7164
Engineering Imprest stores-Permanent Way.
  7165
Engineering Imprest stores-Other than Permanent
Way.
  7166
Surplus Engineering stores-Permanent Way.
  7167
Surplus Engineering stores-Other than Permanent Way.
  7168
Surplus Engineering stores awaiting sales
7169
Petty repair shop.
  7170
Stores-in-Transit 7171
Stores-in-Transit-Purchases other than Fuel.
  7172
Stores-in Transit-Depot-transfer other than Fuel.
  7173
Stores-in-Transit-Fuel.
  7180
Stock adjustment account 7181
Difference between the ledger balances

7182
Difference between the ledger balances and the ground balances, discovered during
departmental stock verification

7183
Difference arising out of revaluation of stock due to market fluctuation of
purchased stores

7184
Difference arising out of revaluation of store due to market fluctuation of
shop
manufactured stores

7185
Differences In book value and value realized in sales
7186
Loss on classification of new stores as second hand/scrap
7187
Other losses i. e., breakage, leakage or Losses
in transfer.
7188
Rounding off.
7189
Loss due to enemy action
  7190
Store adjustment account-Other items 7191
Miscellaneous items (adjusted through Depot store sheet, Book transfer
etc.)
7192
Value brought on books through depot stock
sheet pending receipt of vouchers
7200
Manufacturing Suspense 7210
Workshop manufacture Suspense 7211
Loco Workshops.
    7212
C & W. Workshops.
    7213
Printing Presses.
    7214
Engineering Workshops.
    7215   S. & T. Workshops.
  7216
Electric Workshops.
  7217
Others.
  7218
Wheel &Axle Rant.
 
7220  Other  Manufacture- Suspense Accounts. 7221
Tailoring shops.
7222 Others.

7200-Suspense 7230-COVID expenditure against Grant from Central 7231- Conversion of Railway  coaches in to isolation wards and medical units
Government (transferable to owing railways)

7232- Setting up of Isolation wards and medical units in Railway Hospital under
PUs.

7233-  Personal Protection Kits (PPE), Other equipment viz  ventilators etc

7234-  Additional Medicines for COVID

7235- Sanitization and Cleaning

7236- Imprests

7237- Others

This shall take effect from 01.04.2020

(Authority : Railway Board’s letter no.2020/AC-I/6/COVID dated 08.04.2020)

 
7300
Miscellaneous Advances 7310
Miscellaneous Advances 7311
Printing.
7312 Clothing.

7313 Ferrous.

7314 Others.

7315 Risk and

cost-Production Unit.

8100 Metropolitans
Transport project. Same sub and
Detailed classification as under the head 1100 and Sub and detailed heads
under 2100,7100,7200 and 7300.
 
8200 Transfer to Special Railway Safety 8200    Same 8200  Same
Fund.    

Back

EXPLANATORY NOTES

1110. Preliminary
expenses of all kinds connected with all surveys including the Final
Location Survey of the line, preparation of plants and estimates for the
project and administrative
and general charges incurred after the Abstract
Estimate of a project is sanctioned and before the work construction is
completed are initially charged to "345- Indian Railways -
Policy,
Formulation, Direction, Research and other Misc. Organisations-Surveys"
and transferred to this head when the construction of a project has been
actually completed.
The cost of preliminary expenses connected with
extensive alterations to a project requiring the employment of a distinct
staff after the general project has been sanctioned or
commenced should
also be initially charged to "345-lndian Railways-Policy, Formulation
Direction, Research and other Misc. Organisations-Surveys"
and transferred to this head
when the project has been completed. The cost
of petty alignment etc. for which no special staff is engaged should be
charged to the estimates for construction.

  Note.- For the purpose

of above rule, a construction should be deemed to have been 'completed'
when the line is opened for any kind of traffic. The adjustment from
"345 -
Indian Railways - Policy Formulation, Direction, Research and
other Misc. Organisations-Surveys1' to this head should
therefore be made in the year in which the line is opened
 for any kind of
traffic.
1111,
1112,  All
preliminary expenses relating to surveys including Final Location Surveys
are initially charged to "345 - Indian Railways Policy, Formulation,
Direction, Research and other
1113. Misc. Organisations
- Surveys" and transferred to this head when the construction of a
project has been completed. 

  Note - Same as under explanatory note under the head 1110

above.

1114. Miscellaneous. This head is intended to record all items

of expenditure which cannot be recorded under any of the other prescribed heads
of classification. The expenditure
earlier booked under the minor head
Cap-VIII Miscellaneous would be booked under this head. The details of this
expenditure in the printed accounts should continue to be
shown as before.
1120. Land- Land includes all expenditure incurred in acquiring
land, viz., compensation to the owners or occupiers of such land including
payments for houses, trees, crops or other
property situated on such land;
compensation for damages, loss or injury caused to adjacent property by
operations incidental to the construction of the railways, salaries, fees,
allowances, etc. of civil officer and other persons deputed or employed on
the valuation, transfer or demarcation of land, and all charges connected
with the primary dabbling and
temporary marks necessary to enable the civil
authorities to determine the boundaries.

  Exceptions-
(a)   The compensation payable for land
acquired temporarily under Section 35 of the Land Acquisition Act, should
be charged to the work or purpose
concerned.                
(b)
Land required for the manufacture of materials, also for the acquisition of
material by quarrying, mining, boring or other operation, and payments for
royalty, mining rights, etc.,
connected with the same are not chargeable to
this heads but may be dealt with as part of the cost of the manufacturing
operations or if more convenient, charged off finally to
the work
concerned. 
(c)
Permanent boundary marks are included under "1145-Fencing".
1131 Earthwork.- Earthwork includes all charges in
connection with the earthworks in formation of embankments and cuttings
(except those under "Preliminary Expenses" or "Land")
pitching turfing or other protection to such
earthwork including retaining walls, side drains, catch water drains etc.,
tree planting, service roads, also diversion of roads, streams or
rivers
incidental to the execution of such earthworks; all repairs and maintenance
necessary to keep the earthwork in proper order until the opening of the
line. 
  Walling.- Includes all
charges connected with the retaining or revetment of walls, breast walls,
etc, that may be required either to hold up the sides of a cutting or to
support
formation in embankments. 
 Side drains.- All charges
connected with side drains and cutting catch water drains are included in
this head.

1132 Tunnels-: Includes the cost of tunnels and subways for the
passage of trains, including apparatus for ventilating and lighting service
therein. Each tunnel is to form the subject of
a separate estimate, each
different class of work appearing as a distinct item with its own
quantities, rate and cost. Diversions of the Railway, plant for rope
inclines and other
works required for temporary use during the construction
of a tunnel are chargeable to the estimate of the tunnel concerned. This
head should include the cost of Waling and side
drains provided in
connection with tunnels.

  Note.-The incidental
works such as diversions of roads, etc,. usually found
necessary when rebuilding a bridge or a tunnel or carrying out any'
betterments' on an open line of
railway, may be divided into two main
classes as follows:-- 
 (a) Works which are essential for the execution of
the main work and which would have to be carried out in any case even if
either the line had not been opened to traffic or the
normal working of
trains could be discontinued during the progress of the main work. 
 (b) Works which are essentially necessary for the
continuance of the normal working of trains during the progress of the main
work. 
        The cost of all
works in category (a) which are obviously unavoidable and are not required
merely to maintain the earnings of the railway at their
normal level should be
allocated to the main work concerned. The works in
category (b) should, however, be treated as a revenue charges as the
expenditure thereon is necessary in order that railway
might continue to
earn money while the main work is in progress.

1141
-43 Permanent
Way.-
includes the provision and laying of all permanent way complete over the
entire main line and sidings with all sleepers and fastenings including
bridge sleepers
and all points and crossings with the special sleepers
required for the purpose and all level handles, etc. and their maintenance
in good order until the opening of the Railway.
These heads will include
the cost of permanent way provided in workshop, stores buildings,
etc.  
Exception
- All rodding and interlocking appliances of
every description should be excluded from this head. These are to be
provided for under the detailed-head "1173 Electric
telegraph and
train control equipment including all signalling and Interlocking
machinery”. 

1144. Ballast - Includes the cost of gravel, stone, slage cinders, sand and the like materials use in
ballasting track of the main line and over bridges where necessitated by
the design,
to the full section required by the specification and also the
maintenance of the same until the opening of the Railway. The cost of
ballast train service and of unloading is also
charged to this head.
1145. Fencing – Includes the cost of fences, walls, palings, hedges,
ditches, permanent boundary marks cattle guards at station and level 
crossings, and other means employed for
demarcation of or prevention of,
trespass on the land taken up for the railway Lines, stations, etc.  
Exception.-The
cost of walls and fences, etc., of buildings and detached portions of lands
kept for separate purposes such as, general offices, staff quarter etc.,
will be charged to
the works concerned.
1146. Road crossing including foot – over / underbridges
at stations and other places – Will bear the cost of level crossings,
with gate bars, turnstiles, gatekeepers lodges,
approaches and any signals
or other appliances connected with the working of the same, as also
expenditure on foot-over and under bridges at stations and other places.
1147. Miscellaneous. - includes mile posts and distance marks of
all kinds, the numberings of all kinds, the numbering of telegraph posts
and gradient posts.

1151-56. Major
and minor bridges.-These heads should include the cost of substructure and
superstructure of bridges viaducts and  culverts which carry the
tracks of the railway  over
rivers, water courses  ravines public
and private roads and other railways.  
   
The cost of flood openings, spill causeways, openings for irrigation channels,
road under and over bridges will also be included under this head. This
heads will include guide
banks, pitching, protection or river training and
any incidental works connected with bridge.

  Note.-- (i) The

expenditure on river training works not connected with bridges should be
charged to "1131 -Earthwork".

  (ii).
The cost of diversion of the railway incidental to the reconstruction of
bridges or bridge works and any temporary means provided for crossing a
river during the progress of
work are also charged to this head. Diversion
and temporary works incidental to bridge work on Open Line should, however,
be dealt within the manner indicated in the note
under
"Earthwork".

  (iii)
Bridges having a total waterway of 18 lineal metres
or having a clear opening of 12 lineal metres or
upwards in any one span are classed  as  "Major
Bridges". All other Works
of this nature are classed as "Minor
Bridges".

  (iv)
"Steel work” under the detail heads 1151 & 1154, represents the cost
of girders and their erection including all staging therefor.

  (v)
“Masonry", under the detailed heads 1152 & 1155, comprises,
excavation, Well curbs, well sinking, concreting of all sorts, coast iron
pipes for support of girders, pointing and
all works of a permanent nature,
timbering foundations including cost of timber, pumping, lighting,
temporary islands for pitching all well curbs, and other incidental works
connected with masonry..

  (vi)
"Miscellaneous" under the detailed heads 1153 & 1156,
includes guide banks, pitching, protection or river training and any
incidental work connected with bridge but not
included under “Steelwork” or
"Masonry".
1161 Offices - Includes all buildings of a permanent character. Temporary
offices erected for the use of staff employed during construction are to be
estimated under “1193 general
charges – Office expenses”, unless such
offices are erected specially for a particular work in which case their
cost is chargeable to the contingencies of the work.  
       
The cost of sanitary fittings and fixtures in buildings is also recorded
under this head.

1162. Stations  Sheds etc. - Include the cost of platforms,

booking offices, waiting and refreshment rooms, running rooms, goods sheds,
post and telegraph offices, latrines, for the
use of passengers, roads and
generally all station buildings connected with the passenger and goods
traffic of the Railway.

1163. Workshop and Stores Buildings Including Electric power and

stations and sub-Stations / Workshop and stores building - Include the cost
of erecting, fitting or patterns
shops foundries, smithies and other
building specially intended for the construction erection or repair of
steam or electric or diesel locomotive engines or carriage and wagon
stock
or for other mechanical work required for the purposes of the line after
opening for traffic, buildings and plant used for the production of gas,
columns, chimneys, pits and
 other structures forming an integral part of
the building itself as distinguished from articles of plant and machinery.
All offices, out-buildings, enclosure walls, roads etc., belonging
to or in
connection with the workshops and stores buildings and store yards etc. are
debited to this head.  
Electric Power stations and Sub-stations.- Should include
the cost of buildings of power plants erected to generate and distribute
power for the operation of trains and cars, to
furnish power, heat and
light for stations shops or general purposes. Foundations except those  special to particular machines and other
apparatus, drainage water and sewer,
pipes and their connections  and
fixtures. 
  Exceptions - (i) Permanent
foundations for both light and heavy tools and machinery whether in shops
or sheds or in power stations, should be included in the charges of the
machine concerned. 
 (ii)
Small workshops attached to engine sheds for carrying out petty repairs to
running engines is to be estimated for as a part of engine shed under the
sub-head "1167 station
Machinery”.     
   (iii) Temporary workshops for construction
purposes are not chargeable to this head but to the estimate for the work
concerned. 
   
Note. - Estimates for
workshops are to be made out for each group or set of buildings separately,
the individual buildings or structures in each group appearing as distinct
items, each having its own separate quantities and cost clearly show.
1164. Other Service Buildings - This heads shall include all
other service buildings not covered by the detailed heads 1161 to 1163.

1165. Residential Buildings. - Quarters for the

residence of the staff employed on the open lines, rest houses and all
out-buildings, wells, fences and other works required in
connection
therewith.

  Exceptions.- (i)
Gatekeepers’ lodges at level crossing are charged to the head “1146-
Road crossing etc.,”

  (ii)
Temporary quarters erected for the accommodation of staff employed during
construction are to be estimated for under  “1194-General
charges-Temporary Residential
Quarters” unless   such quarters
are erected specially for a particular work in  which their cost is
chargeable to the contingencies of that work.

11
66. Buildings and other works in connection with staff welfare - Includes the
cost of all buildings connected with the instruction of staff, their
amusement or general
accommodation such as  schools,
institutes, recreation rooms, swimming baths, gardens, hospitals,
dispensaries, etc. and other works required in connection therewith.

1167. Station Machinery. includes the cost of all machinery and

arrangements in use at stations for watering, fuelling, turning engines
repairing cleaning and examining, rolling stock;
loading, unloading and
weighing goods; and shunting rolling stock. Under this head, therefore are
classed such items as engine sheds, wells, reservoirs, tanks and tank
houses,
pumps, piping, water cranes, ash pits, turntables, fuel stages
carriage sheds, carriage, examining pits, traversers,
hydraulic machinery, capstans, platform cranes, weighbridge
bufferstops, weighing, machines, wind mills, etc. items
of station machinery inside the workshops are, however, to be included
under the head 1175. 

  Note - Only fixed machinery and structural works forming

integral part of the running sheds should be charged to the head 1167. All
other machinery and tools in Running sheds
should be charged to 1170.

1171. Overhead Power Lines and Traction Equipment - This head is applicable
to cases where a new line project includes electrification of track and
provisioning of OHE etc. This
includes items like equipment, such as
overhead traction equipment, bonds for running rails, traction
sub-stations, remote control equipment, transmission sets, lines,
distribution
lines, transformer sub-stations, L.T. line, and the
distribution and maintenance arrangement etc.

  Note. - Railway electrification projects sanctioned on

existing open lines will, however, be charged to
the plan head 35 "Electrification Project" Electric transmission
equipment
will be allocated to 3571.
1172 Underground Cables - Apart from high tension (HT) trunk lines
and mains the cost of vulcanised India rubber
cables in conduits would be charged to this head.

1173 Electric telegraph and train control equipment including all

signalling and interlocking machinery.—This head will bear the outlay on
all singalling and interlocking
machinery whether
operated by manual labour or by power, whether electrical
or pneumatic; the cost of telegraph instruments obtained otherwise than
through the Government
Telegraph Department, also the cost of permanent
cable over a river which it is not intended to bridge in the immediate
future. It is required for the railway: train control equipment
including
line clear block instruments electric signalling and telephone apparatus
and other instruments in connection with the train control.

  Note (1) The cost of provision of all

lines of telegraphs as required for the open line, and as a general rule,
of instruments for working the same, is borne by the Telegraph
Department,
the railways paying rent and maintenance charges only.  
(ii)
If any part of the permanent line is erected and worked for the benefit of
construction before the railway is opened, the cost of rent and
maintenances is chargeable to
“General Charges”. 
  (iii) Any special expenditure incurred for the errection of temporary lines required for construction
purposes only and maintenance and rent of instruments for the same are
chargeable to works concerned.

1174. Plant and equipment- Engineering Department – Tools,

machinery, instrument, give stock, camp equipage, trolleys, steam rollers
fire engines and appliances of all kinds
required for the Engineering
Department or for the Engineering Department or for the Engineering
workshops for the open line.

  Note: Plant obtained for construction purpose is chargeable

to “1191 – general Charges –Plant Construction”.

1175. Plant and equipment - Mechanical -Tools machinery

instruments and appliances of all kinds required in connection with the
locomotive and carriage and wagon workshops for
the purpose of locomotive
and carriage and wagon departments including  the
cost of permanent foundations for both light heavy tools and machinery and
all work in the
errection, fitting, painting etc.
of the same.

  Exceptions - (i) Chimneys,

pits and other work forming an integral part of the building itself will be
provided for in the estimate for the building under “1163-Workshop,
etc.”  
(ii) The arrangements for washing out
engines and fittings connected with water supply for a running shed will be
provided for in estimate for the shed under "1167-
Station
Machinery"

  Note : The above remarks

equally apply to the plant of Electrical and S&T Departments.

1176 Plant and equipment-Electrical Department. -- Will record all

expenditure on equipment and machinery for electrical workshops and sheds
including the followings: - 

(1)    Steam raising plant

and auxiliaries.

(2)    Steam prime

mover-Driven generating plant.

(3)    Transformers and

converting equipment.

(4)    Switch gear

instruments, etc.

(5) Oil engine prime-movers complete with

generators. Batteries and electric fans in railway carriages  
will go under Rolling Stock (2130 Carriages) and not under this head.
1177. Plant and Equipment- S. & T. Department. - Tools machinery
instruments and appliances of all kinds required in connection with
purposes of S. & T. Department including the
cost of permanent
foundations for both light and heavy tools and machinery and all work in
the erection, fitting, painting etc. of the same.
1178. Miscellaneous plant and equipment. — Includes all
tools, machinery, instrument and appliances a for
general purposes of the Railway which are not separately classified. The
expenditure on printing presses on a railway should also be posted under
this detailed head.

1179. Motor vehicles and service steamers and boats. — Required for
general purposes of the Railway but not for the public.—
Includes the cost of service motor vehicles. 

1180. General charges

Establishment. -  Includes pay and allowances of all kinds payable to
offices employed on the general work of the line and to their subordinates
and office
establishments, the pay of servants on the regular staff of the
line such as office messengers, watchmen, chairman, etc. and the wages of
office servants employed for the safety
of personnel on the construction of
line. Fees to professional persons not on the regular staff of the Railway
whose services may be occasionally or periodically required will be
debited
to this head. Contributions on account of Provident Fund, Bonus, Gratuity
or special Contribution to Provident Fund, etc. in respect of permanent
open line staff working
in construction should also be booked under this
head.  

           
Exception. —The salaries of Foreman or Inspectors specially engaged for a
particular work, their office establishment (if any) and pay of workmen and
the labourers
generally are charged to the work
concerned. 
1191. Plant
Construction.-Will record the total depreciation of all heavy plant
required for construction. The full purchase price of all plant required
for construction purposes except
perishable articles of small value should
be charged to this head in the first instance. On completion of
construction, this head should be credited with the depreciated value of
plant returned to stores, sold or taken over by the open line.

  Note. -- (i) Perishable articles

of  tools and plant and articles Of small value are finally chargeable
to work to which they are first issued, no subsequent adjustments being
required to be made even if such articles are transferred to other
works.  
(ii)
The cost of motor trolleys obtained for use on lines under construction
will be charged to the subhead.   
Exception.-- The cost of plant required for a specific work will
go to the sub-head of account concerned.
1192. Instruments - Includes the cost of mathematical,
surgical and other instruments and such tools required during construction
as are perishable or are of a comparatively small
value.
1193. Office Expenses. - includes offices erected, acquired or
rented for purposes connected with the construction of a line and not
required for the open line. Also furniture required
for use in such
offices.

Exception.--The cost of a
temporary office erected specially for a particular work is chargeable to
the work concerned.

                
This head also includes all contingent expenses connected with the working
of offices and maintenance and rent of telegraph instruments during
construction of the
line, such as, charges for books, maps, professional
papers, stationery, petty office requirements, legal expenses and
advertising.

1194. Temporary Residential quarters. - Dwelling houses

erected or acquired for the general staff employed during construction of
the line and required for open line.

1195. General charges on stores. - Includes all loading and unloading

charges on stores from port or source of supply.

  Note. - This allocation is not to be applied in

respect of coal and fuel or large dispatches of permanent way material or
girders or non-standard articles of stores which are
purchased for
immediate consumption on works and not passed through stores books. In
those cases the charges in question will be debited to the work or purpose
for which the
stores are obtained.
1197. Operating expenses pending opening of the line for traffic.-- Includes traffic expenses of a line partly open for
traffic but not handed over to the open line administration.

1198. Miscellaneous receipts. - Earnings from an unopened line or

a line partially opened for traffic and not made over to the open line
administration are credited to this head.
Miscellaneous receipts such as
the sale proceeds of tenders on the construction organisations,
whether attached to open lines or not, forfeited earnest money, security
deposits,
and penalties recovered from contractors should be credited to
this head.
1600 Traffic
facilities-
(i) Development & Upgradation
of Freight terminals:
 
Will include
works like providing of full rake length capacity spurs, direct entry/ dispatch of
rakes, circuiting area for movement of road vehicles, approach roads,
illumination for night working, parking space for trucks, platforms, covering of platforms,
infrastructure for handling of crane consignments/ loose commodities,
drainage in godown area, storage facilities/
warehousing, office and waiting halls, facilities for labour.
 
(ii) Traffic
Facilities-Other Works:
 
           
Will include all other traffic facility works not covered in item (i) above. 
1815 to The consultancy services rendered by
outsiders to RDSO before taking the projects in hand for Civil, Electrical.
Mechanical, Traffic and S&T will be charged under
1819 these detailed
heads.
(Authority: Board's letter
no.2003/ACII/2/4/Pt dated 12. .06.2009)acs no.102
1833 to The R&D activities related with Civil, Electrical,
Mechanical, Traffic and S&T Dtes will be charged through these detailed
heads.
1837 (Authority: Board's letter
no.2003/ACII/2/4/Pt dated 12. .06.2009)acs no.102
2111. Steam Locomotives. - Will include cost of steam locomotives
and tenders (purchased or built) and of appurtenances, furniture and
fixtures necessary to equip them for service,
including cost of inspection,
setting up, and trying out after receipt from builders and transportation
charges. Sentinal and Clayton locomotives are
also charged to this head.
  Note. - The cost of electric equipment in locomotives
and carriages (e. g. light fans) will go under locomotives and carriages
respectively and not under the corresponding sub-
head of
"Equipment". 

  2117 Safety
Enhancement Works - Includes  expenditure on the following:-
 
(i) Twin beam longer visibility headlights for Diesel
and Electric Locos & EMU
(ii) Automatic
flasher lights on locos Diesel and Electric & EMU
(iii) Speed
Recorders Micro Processor based for locos Diesel and Electric
(iv) air Dryers
for compressed air supply- Diesel locos
(v) Air Dryers
for compressed air supply-  Electric locos
(vi) Dynamic
brake provision in Electric locos 

2121 Boilers. - Includes expenditure on boilers when they are

obtained separately but when obtained initially as a part of locomotive
their cost should form part of locomotives and
booked under the detailed
head "2111-Steam locomotives". The cost of boilers which are
utilised in replacement of boilers in locomotives should also be booked
under the same
head, viz., 2111.

2139 Expenditure of Provision of Bio-Toilets in Coaches as a part of Swachh Bharat Mission

(Authority Board's Letter No. 2016/AC-II/2/6 dated 30.09.2016)

2150. Ferries - All steam boats purchased and minor craft required
for  public traffic are charged to this head.
Steamers and boats required for genera! purposes
of the Railway but not
for the. public traffic,
should be booked under Detailed head 1179.

2182 Safety
Enhancement Works- includes expenditure on Spurt cars for Rail testing .
2100 General - Note: -When an item of rolling stock coming under
2110 to 2170 is temporarily used for construction purposes, any expenditure
thereon, which will not ultimately
benefit the Open Line such as temporary
additions and alterations should be charged to work as well as the cost of
repairs executed during the period of construction. On the
completion of
the construction works, the vehicles etc., should be put in through repair,
the cost of such repairs being debited to the estimates of the works on
which they have
been used and transferred to the Open Line at their
depreciated value.
2900 Road Safety Works - Conversion of unmanned Level Crossings
into Manned Level Crossings.  This account head will be debited with
expenditure relating to level crossings viz.
–interlocking of level
crossings, provision of lifting barriers, provisions of telephones, manning
of unmanned level crossings, upgradation of
manned level crossings, etc., when
the conversion is taken up as an
independent scheme of Road Safety Work.

3000 Road Safety Works - Conversion of Level Crossings into road

over Bridges/Road under Bridges. This account head will be debited with
expenditure relating to Road over
Bridges/Road under Bridges, when the
conversion is taken up as an independent scheme Of Road Safety Works.

3200 This will include Bridge works, Tunnel Works and Approaches up to 100 Meters.
Authority: Board's Letter No. 2018/AC-II/3/2 dated 03.08.2018

7120. Purchases indigenous. - This account will be credited with the

value of stores received and charged with the cash payments made for stores
purchased in India.

7140. Sales. — This account is debited with the value of all stores
sold and cleared by recoveries.
7160. Stores. — This account is debited with the value of stores received
by Controller of Stores and credited with their issues.
7210. Workshop-Manufacture Suspense. - This account will
be debited with all charges incurred in the manufacturing, repairing and
erecting work of workshops and is credited with
the out-turn
of the shops. The total wages and allowances of staff employed in the shop
during any month will in the first place be credited to a head under ‘Workshop
manufacture suspense’ termed ‘labour’. As the Labour Pay Sheets are Passed in the Accounts Office for
payment, the amount passed will be debited to the head 'labour'
by
credit to ‘Transfers Revenue’.
7220. Other Manufacture Suspense Accounts. - This account is
debited with expenditure incurred in the manufacture of bricks, lime at
various parts of the line. It is cleared by out-
turn.
7300. Miscellaneous Advances. - This head is debited with such
payments or adjustment as cannot immediately be adjusted to any final head.
If the head of service to which it
appertains is known, no charge should be
debited to miscellaneous Advances, simply because it is in some way
irregular.

8100. Metropolitan
Transport Project - Rolling Stock and Inventory (Stores Suspense,
Manufacturing Suspense and Miscellaneous Advance will be indicated by suffixing
the full code
(minor, sub and detailed heads) to the plan head code 81
"Metropolitan Transport projects, such as Electrical Multiple Unit
Coaches 81-2133 and so on.

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CLASSIFICATION OF CAPITAL AND

OTHER WORKS
EXPENDITURE            
App. II 

Summary
at Minor Heads of Classification showing Plan Head Codes for Works
Expenditure

11 New Lines
14 Gauge conversion
15 Doubling
16 Traffic facilities
17 Computerisation
18 Railway Research
21 Rolling Stock
22 Leased Assets- Payment of Capital component of lease charges to IRFC etc
29 Road Safety works – Level Crossing
30 Road Safety Works (ROB/RUB)
31 Track Renewals
32 Bridge works Tunnel Works and Approaches
33 Signalling and Telecommunication Works
35 Electrification project
36 Other Eclectrical Works including TRD Works
41 Machinery and Plant
42 Workshops including Production Units
51 Staff Welfare
53 Passenger & Other Railway Users’ Amenities
61 Investment in PSU/JV/SPV etc (Government & Non- Government
64 Other Specified Works
65 Training/HRD
71 Stores suspense
72 Manufacturing Suspense
73 Miscellanious Advances
81 Metropolitan Transport Project
82 Transfer to Special Railway Safety Fund
(Authority : Board’s Letter No.2017/AC-II/3/2 dated 29.08.2019)

 
Primary Units (objects) of
expenditure for Works

(1)  Pay and allowances

of Departmental Establishment 01

(2) Payment to Casual labour 02

(3)  Payment to Contractors and others for Engineering

works or supply and erection 03
contracts etc.
(4)  Direct supply of matarial 04

(5) Stores supplied from stock 05

(6)  Freight on stores 06

(7)  Credits for

released material 07

(8) Others 08

(9)  Transfer of
debits/credits affecting capital works expenditure/suspense   accounts 09

(10)  Productivity Linked

Bonus 10

(11) Excise duty paid/payable for purchase of materials 11

(12)  Custom Duty --- deleted (Authority:-
Railway Board letter No.2010/AC- II/2/1/3Pt.  dated
18-09-14) ..acs no.117 12
 
(13)  Sales Tax 13

(14) Interim Relief. 14

(15) Travelling Expenses. 15

(16)  Air Travel

(Domestic). 16

(17)  Air travel

(Foreign) 17

(18) Matching
Contribution of Central Government towards Defined Contribution Pension
System. 18
 
 (Authority:
Ministry of Railway’s letter No.2004/AC-II/21/1 dated 17/2/04) -- acs no.68
(19) Value Added Tax 19
 
       (Authority: Ministry of Railway’s
letter No.2005/AC-II/2/3 dated 17/11/05)- acs no.78
(20)  Leave
encashment during service 20
 
        (Authority: Ministry of Railway’s letter
No.2009/AC-II/2/1 dated 05.02.09) - acs no.100
(21)  Service Tax
 (Authority: Ministry of Railway’s letter
No.2012/AC-II/2/7 dated 30.11.12)-acs no.110 21

(22)    Reimbursement of Medical Expenses 22

 (Authority:  Board's Letter No. 2015/ACII/2/5

dated   21.08.2015)….acs no.124

 
(23) Children education allowance 25
 
      (Authority: Ministry of Railway’s
letter No.2009/AC-II/2/1 dated 05.02.09)-acs no.100
(24) .Arrear
Payments-Pay & Allowances of departmental establishment 26
 
(Authority:- Railway Board letter No.2011/AC-II/2/1 dated
26-08-11) ..acs no.107
(25) Remuneration to Re-engaged staff, officers and consultants. (Authority Board's Letter No.  
2015/AC-II/1/2 dated 27.09.2019) ACS No. 146
(26) Cost of computer hardware/system, Software/application
software including expenditure on excise /customs and 50
sales tax; IT related
consultancy contracts, cost of upgradation i.e.
one-time expenditure not being of recurring
nature.  
 
(Authority: Ministry of
Railway’s letter No.2k/AC-II/2/3 dated 18.12.2000)-acs no.58
(27) Cost of computer consumables (ribbons, cartridges
etc.), discs, tapes, floppies, computer stationary etc., rental of  
computers and AMC i.e. all expenditure of recurring nature. 51
 
    
(Authority: Ministry of Railway’s letter No.2k/AC-II/2/3 dated
18.12.2000)-acs no.58
 
(28)  
Laptop procured by officers 52
(Authority
Board's letter No. 2013/AC-II/3/1 dated 21/24-06-2013.)  ---ACS NO.111
 
 
(29) All India Leave Travel Concession (AILTC)
 (Authority Board's Letter No. 2018/AC-II/3/4 dated  
29.11.2018) ACS No. 139
(30) Interest on delayed/non-deposit of NPS contribution
(Authority : Board’s Letter No.2019/AC-II/21/6  
dated 05.09.2019)
(31) Central GST (CGST)  
(32) State GST (SGST)  
(33) Union Terrotory GST (UTGST)  
(34) Integrated GST (IGST)        (Authority Board's Letter No. 2017/AC-II/2/3 dated 04.05.2017)  
ACS No. 134

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