BEST OF LUCK

PLEASE MAKE SHORT NOTES FOR

EXAM PREPARATION

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 1

 PRESERVATION OF DIFFERENT TYPE OF STORES
S. No. OBJECT PREVENTIVE METHOD

1 STEEL RODS / PLATES Rust line or anti corrosive compound.

2 TOOLS Coating with plastic or dippling in paraffin

solution.

3 FILES Apply mineral jelly & wrapped with paper.

4 CEMENT Store in weather tight godown.

5 CASTINGS Coating with paint.

6 MACHINED PARTS Threaded portion to be greased.

7 PAINTS, VARNISH & ENAMEL To be rolled and used within shelf life.

8 CHEMICALS Sealed with melten was / plaster of paris or

with quick lime with linseed oil.

9 TIMBER / WOOD / BAMBOO Ends to be clamped / Coal tar is used / Timber

& plywood are stacked over pillar type
dunnage / Cresote Oil used.

10 RUBBER GOODS Wrapped in greased paper / dusted with

French chalk / Store in low room temperature
(16-20 degree).

11 POL Items Stored in leak-proof drums / FIFO to be

followed.

12 LEATHER Stores. Coating with Dubbin / Treated with 1%

parantitophenol in methylated spirit to protect
against macro organisms / Soap laundry is
used where stiffness rigidity is required.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 2

 13 OPTICAL INSTRUMENTS Silica gel kept in small packets & stored in AC
room.

14 COTTON & WOODEN FABRICS Store in Steel Almirah, 1.5 m wide wooden
goods, felt, should be wrapped with paper.
Rats and white ants are destructive agent.
Wooly bear, moth silver fish are harmful for
wool. Insecticides should be sprayed.

15 BIOLOGICAL HAZARDS Cresote oil, DDT, Naphthalene

16 CLIMATICAL HAZARDS Coating with Zinc / Wax over the article.

17 EXPLOSIVE ITEMS Store in inert atmosphere / Stored in traversed

buildings.

18 Compressed Gas / Toxic Hazard Keep uright, stored in cool areas and away
from sunlight.

19 CORROSIVE MATERIAL Keep in cool but well above their freezing

points.

20 WOOLLEY BEARS & CLOTH Carbon-tetra-chloride (creates Phosgene gas)

MOTHS

21 FOOD GRAINS Fumigants

22 PLYWOOD Cresote oil, Spray 10% Copper Naphthalene

solution.

23 BRUSHWARE 0.5% DDT of Gamma, white spirit, petrol

pack with naphthalene powder.

23 Rooms (TERMITE) Gamma BHC smoke.

25 MOTHPROOFING Deildrin 0.5%

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 3

 26 COCROACHES, HOUSE- 5% DDT Solution.
CRICKET, SILVER SPRAY,
BOOKLICE, BEDBUCKS.

27 ANTS 60g of Paris green with 1 kg Sugar.

28 LICE 10% DDT Powder.

29 RODENTS & RATS Barium, white arsenic, Zinc Phosphate (or) Al.
Phos. Tab.

30 EXPENSIVE DELICATE Kept in their boxes with cotton bags or

INSTRUMENT PARTS dehydrated silica gel.

31 Rubber French Chalk.

Rubber items should be protected against sun-
rays, light, heat, air, moisture, Ozone, oil, dust
and dirt.

32 LT Motor Cocooned

33 SWITCH GEAR PARTS Enclosed in plastic bags.

34 OIL LUBRICATED BEARINGS Should be cleaned and re-greased and closed

properly.

35 STEEL WIRE ROPES Properly cleaned and protect it with a double

coat of ENOSIS FLUIDS.

36 COPPER Must not be kept under acetelene

37 SOLES OF SHOES / BOOTS / Coating with Soap yellow (do not use dubbin).
CHAPPALS

38 STEEL SHEETS Apply Mineral oil / grease on the surface.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 4

 CLASSIFICATION OF INSECTICIDES
Commonly used insecticides are given below, depending on their condition:
FORM OF CHEMICALS USED
INSECTICIDES

Used as Gas 1. Methyl bromide, Ethylene dibromide.

(Fumigants) 2. Ethylene diechloride and carbon-tetra-chloride 3:1
mixture
3. Carbon-tetra-chloride
4. Phosphine
5. DDVP or VAPOUR

Used as Liquid a) Cresote oil i) DDT

b) Copper naphthenate c) j) Gamma BHC
Copper, chrome arsenic, k) Pentachlorophenol
d) Copper, chrome, boric l) Sodium
e) Acid cupric chromate pentachlorophenate
f) Martius yellow m) Chlordane
g) Borax
h) Borix Acid

Used as Powder DDT

Gamma BHC
BHC Pyrethrum

Used as smoke Gamma BHC used as fungicides.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 5

 CODE HEAD
PAY AND ALLOWANCES
OFFICERS 805/01
NGOs / NIEs 805/02
IEs 805/03
TRAINEES 805/05

OVERTIME ALLOWANCE 805/07

NGOs /NIEs 805/08
IEs

MOVEMENT OF PERSONNEL 808/01

TEMPORARY DUTY 808/04
HIRING OF VEHICLE FOR PERSONNEL

STORES
LOCAL PURCHASE 806/01

STOCK PILE (TRANSFER) 806/02

CKD 806/03
FOREIGN PURCHASE 806/04

INFORMATION TECHNOLOGY 806/20

HARDWARE LOCAL PURCHASE 806/22
SOFTWARE LOCAL PURCHASE 806/24
MAINTENANCE LOCAL PURCHASE 806/26
COMPUTER STATIONERY & CONSUMABLE (LP)

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 6

 MOVEMENT OF STORES 808/05
BY RAIL 808/06
CIVIL HIRED TRANSPORT 808/07
BY AIR 808/08
BY SEA

EXPENDITURE ON BUILDING 809/01

OTHER THAN RESIDENTAIL 809/02
RESIDENTIAL QUARTERS

OTHER EXPENSES 810/04

TRAINING 810/05
OFFICE EQUIPMENTS 810/07
MEDICINE (LOCAL PURCHASE) 810/08
CONTRACT LABOUR 810/09
PAY & ALLOWANCES OF DEPT. CANTEEN 810/10
OVERTIME ALLOWANCE OF DEPT. CANTEEN 810/10
MISC EXPENSES

RECEIPTS 802/02
RENT 802/03
ELECTRICITY 802/04
WATER

CAPITAL OUTLAY – MACHINERY & EQPT (EO) 922/31-37

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 7

 TEN DIGIT CODE STRUCTURE. The first two digits of the code indicate the major category viz
Major Code Category of Items

01, 02, 03 & 04 Steel / Ferrous alloys

06,07 & 08 Non-Ferrous metals /alloy

10 CHEMICALS, PAINTS, FUELS, LAB EQPT

13 ABRASIVES, GRINDING WHEELS & OIL STONES

14 Paper Boards & Containers.

15 ELECTRICAL ITEMS

17 Iron Mongry, Electroes & Welding rods.

18 Pipe & Pipe fittings.

19 Building Materials, refractories, Crucibles & Heat Insulators.

20 MECHANICAL SPARES, BEARINGS, BELTS, CHAINS & ROPE

21 Textiles, Harness, Saddler, Leather, Rubber items, etc.

22 Timber items

23 FIRE FIGHTING EQUIPMENTS

25 Misc items

40 HAND TOOLS

41 MACHINE TOOLS

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 8

 42 Special type tools

43 Gauges & Measuring Instruments

60-69 AMMUNITIONS & COMPONENTS

70-79 Weapons & Components

Example : Electric lamp, tungsten filament, General Service with rating of 230 V ,100 W, bayonet cap. Gas
filled and clear finish as per IS:418 is represented by No.1524104041.
Where,
1st & 2nd digit (15) indicate the item is Electrical, 3rd & 4th digit (24) indicates the item Bulb, 5th & 6th digit
(10) indicates the item is Bayonet cap, 7th & 8th digit (40) indicates the item is 230 V and 09th & 10th digit
(41) indicate the item is 100 W.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 9

 INVENTORY CONTROL
S.No. CLASSIFICATION BASIS MAIN USE

1 ABC CONSUMPTION Control raw-material,

(ALWAYS BETTER CONTROL) WIP

2 HML Unit Price Cost of purchase

(High, Medium, Low)

3 XYZ Value of items in Usage of inventories at

Storage scheduled intervals.

4 VED (VITAL, ESSENTIAL, Criticality Spare parts

DESIRABLE

5 FSN (Fast, slow & non-moving) Consumption pattern Control Obsolence.

6 SDE (Scarce, difficult, easy) Procurement problem Lead time analysis

7 GOLF (Govt, Ordinary, Local & Source supply Strategy

Foreign)

8 SOS (Season, off-season) Nature of supply Agricultural products.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 10

 TYPE OF EXTRACT IN ORDNANCE FACTORY BOARD

CLASS 1 : ISSUES FOR ARMY

CLASS 2 : PAYMENT SERVICES
CLASS 3 : INTER-FACTORY DEMAND
CLASS 4 : MANUFACTURE FOR STOCK (NON-CAPITAL)
CLASS 5 : CAPITAL FOR SERVICES

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 11

 CODING OF UNITS
UNIT CODE NO. UNIT CODE NO.

Millimeter 01 Pair 41

Centimeter 02 Dozen 42

Decimeter 03 Gross 43

Meter 04 Sheeet 50

Sq-mm 11 Quire 51

Sq-cm 12 Packet 61

Sq-decimeter 13 Ream (50 pc) 60

Sq-meter 14 Bottle 60

Cu-mm 21 Bag 62

Cu-cm 22 Tin 63

Cu-meter 24 Box 64

Cu-decimeter 23 Carton 65

Litre 25 Skein (Yarn) 70

Hectolitre 27 Reel 71

Centigram 32 Roll 72

Gram 34 Calorie 73

Decigram 35 Measure 75

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 12

 Hectogram 36 Bar 77

Kilogram (KG) 37 Set 78

Metric Ton 38 Lot 79

Number 40 Whole Job 80

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 13

 FORM NUMBERS
S.No. FORM NAME FORM NUMBER

1 Examination order IAF (DG) 1 to 7

2 Service book ATC 4

3 Agreement form of Labour IAF (Fac) 13

4 Foundry work record IAF (Fac) 21

5 “P” VOUCHER IAF (Fac) 36

6 Production Ledger Card IAFO 39

7 Surplus Voucher IAF (Fac) 45

8 SEMI (FINISHED) (FAC) 53

9 Hospital Stoppage Roll IAFA 55

10 Sales Account Invoice IAFA 58

11 Bill from supplier in form IAFA 68

12 Block Register IAF (Fac) 77

13 Cost Card IAF (Fac) 95

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 14

 14 Schedule-1 Recovery Water, IAF (Fac) 120A
Elec/Licence Fee

15 Schedule-2 Free issue of IAF (Fac) 120B

water/elec/Licence fee

16 Loss Statement IAFA (Fac) 144

17 Material Inspection Slip IAFO 151

18 Receipt for Security Deposit IAFO 299

19 Increment Certificate IAFA 465

20 Loss statement IAFA 498

(Demurrage/Wharfage)

21 Military Receivable Order IAFA 507

22 Security Deposit Register IAFA 525 & 285

23 Bin Card IAFO 1288

24 Acquittance Roll IAFO 1367

25 Muster Roll (in/out) IAFO 1367

26 Standard Estimate IAFO 1381 & 1940

27 Day work card IAFO 1383

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 15

 28 SV Sheet/Stock pile IAFO 1395

29 Service Record IAFO 1639 & 1640

30 Material Inward Slip IAF (Fac) 1888

31 Piece-work card IAFO 1889

32 Material warrant IAFO 1894

33 Red Demand Note IAFO 1895

34 Store Holder Inability Sheet IAFO 1902

35 SEMI/WIP IAFO 1906

36 Transfer voucher IAFO 1907

37 IFD IAFO 1921

38 Demand Note IAFO 1926

39 Red Return Note / Return Note IAFO 1927

40 Disbursement Certificate IAFO 1929

41 Manufacturing Warrant IAFO 1935

42 Inward Gate Pass (IGP) IAFO 1932

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 16

 43 I Note IAFO 1937

44 STN – for same station. IAFA 2011

45 Receipt/Dispatch of Damaged IAFZ 2070

stores

46 Demand Note (SWOD) IAFO 2052

47 Loss (Biological/Non-Bio) IAFZ 2071

48 RV-IV-EV-CRV-CIV-NV-B.Stt IAFZ 2096

49 Standard Bill form IAFZ 2096

50 B Statement (serviceable store) IAFZ 2096

51 Tender Enquiry forms IAF 2123

52 CST IAFZ 2125

53 POWER COST STATEMENT IAFO 2469

54 Stock transfer note (STN) o/s IAFA 2611

55 Discrepancy Report IAFZ 3045

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 17

 DEPRECIATION
S. No. Type of Machine Rate of Assessed
Depn Residual value

1 Machines installed in Tool Room 5% 5%

and Production Shop

2 Sewing machines :- 6¾ 6¾
a) Ordinary Sewing Machines b) 10 10
High speed sewing machines

3 Motor vehicles such as Diesel / 20 20

Petrol Driven Trucks, Fork lift
trucks, Dumpers, tractors, Railway
Shunter, Mobile Cranes, Internal
Transport Trucks

4 Air conditioners and Refrigerators 10 10

5 Air circulators, Pedestal fans, exhaust 5 5

fans

6 Electrical main and meters as aslso 6¾ 6¾

electrical installations and fans in
Industrial buildings and in the
factory estate other than factory
quarters and telephone and telephone
mains.

7 Electrical Installation and fans in 5 5

factory quarters.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 18

 8 Computers / Xerox / Fax etc., 15 15

9 LAND 0 0

10 Building 1.34 1.34

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 19

 TYPES OF STORE BUILDINGS
One Storeyed Building Huge open interior divided into
compartments through FIXED or
MOVEALE PARTITIONS.

Multi-storeyed building

Temporary Stores – HUT Moveables:

• Made of light metal, used for
temporary storage of items which can
be easily assembled. • Used for
Mining project Stores.

Temporary Stores (Hut) Immovables :

• Used for short period during
emergency.
• Made of bricks and demolished
after use.
• CGI and GGC sheets are used for
roofing.

NISSAN HUTS • Used for bulk stores and very

economical.
• Roof is made of CGI/MS Sheets in
semi-circular shapes.
• Has sliding doors and fire proof.

ROMAN Huts • Bigger in size than NISSAN huts.

• Roof is flat with normal shape.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 20

 Store yards • Heavy and bulky items like
MS/Wooden logs can be preserved
in Open area.
• It covers good amount of Land.

MATERIAL HANDLING EQUIPMENTS

Pallets ✓ Specially designed platforms built to suit forklift
operations.
✓ Made of hardwood or steel pallets.
✓ Two way / Four way entry pallets.
Forklift trucks ✓ A pair of projecting forks which can slide up and down. ✓
The forks can be raised upto the height of THREE METERS.
✓ Versatile and have VERTICAL AND LATERAL
MOVEMENTS.
✓ Pneumatically tyred.
✓ Electrical or diesel driven.

Crane ✓ A power driven, self-propelled unit FITTED WITH A

BOOM Mounted on a mobile chasis.
✓ Capcity may vary from 5.0 MT to 100 MTs.

Conveyors ✓ A device to move material ALONG A DEFINITE PATH

AND USED FOR MOVING BULK MATERIAL OVER
LONG DISTANCES.
✓ Roller conveyors are powered consisting of a set of
Rollers with a driving mechanism in the system. ✓
OVERHEAD CHAIN CONVEYORS reduces the risk of
damage of components.
Elevators ✓ Consists of ENDLESS CHAIN or BELT RUNNING
OVER TWO TERMINAL PULLEYS or SPROCKET
WHEELS fixed at different level in vertical plane.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 21

 Hoist ✓ Classified according to the service for which they are
commissioned.
✓ Hand operated hoist are pulley block, chain block, Snatch
block, Winch (or) Crab, Friction hoist (or) Skip hoist.

Hand trolley ✓ Two wheeled used in connection with skid platforms

and pallets.
✓ When fully elevated a few centimeters from floor, the
lifting bar assumes a fixed position.
Tractors ✓ Used for transport and movement to a long distance where
usage of forklift trucks is un-economical. ✓ Can handle a
trailer (or) a train of Trailers.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 22

 IMPORTANT DOCUMENTS AND THEIR PURPOSE
S. No. Document Name FORM NO. Purpose

1 Acquittance Roll IAFO-1367A Daily attendance of IEs and to work out total
monthly earnings.

2 Bin card IAFO-1288 To record Receipt & Issues and balance of Stores.

3 Block Register IAF (Fac) 77 All capital assets such as Machinery, Buildings,
Installation etc., are recorded & maintained by
Accounts.

4 CIV (Certified Issue IAFZ-2096 For store adjustment when actual stocks are LESS
Voucher) than the book balance.

5 CRV (Certified For store adjustment when actual stocks are MORE
Receipt Voucher) than the book balance.

6 Expense Voucher To write-off petty expenditure from the ledgers for

which NO FORMAL LOSS STATEMENT is
necessary.

7 Receipt Voucher On which stores are received from outside are

brought on Ledger charges.

8 Issue Voucher Stores issued outside the factory either from stock
or Production of factory’s.

9 Nominal Voucher Nominal transactions through this voucher is

distinct from regular store (or) production. Stores
are neither brought on charge nor struck off the
ledger through the medium of this voucher.

10 Comparative IAFZ-2125 Shows the rates quoted by contractors for supply of

Statement of Tender stores, to enable purchase office to

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 23

 (CST) select most suitable quote.

11 Danger level Denotes quantitative limit. When stocks reaches

this level, immediate action to be taken by
Provision Section.

12 Ordering Level The stock level at which Provisioning Action for

replenishment should be taken.

13 Day work Card IAFO 1383 To record the jobs done and the time taken by men
on DAILY RATES OF WAGES.

14 Piece Work Card IAFO-1889 To record work done by Piece workers at a stated
fixed price for each unit completed.

15 Demand Note IAFO-1926 On which materials are requisitioned by shops. One

item of material only can be demanded.

16 Return Note IAFO-1927 On which surplus materials or scrap in shops are

returned to stores. Only one item is entered on one
return note.

17 Red Demand Note IAFO-1895 Red in colour. On which components are

manufactured and drawn from the manufacturing
shops for assembly.

18 Red Return Note IAFO-1927 On which surplus components drawn on Red

Demand Notes are returned to the Component
Store.

19 Except System Components of an article are manufactured on

separate works orders provided for them in the
syllabus.

20 Disbursement IAFO-1929 Total amount of advance paid, amount disbursed to

Certificate IEs, balance to be refunded to Treasury &
recoveries on Rent, Fine, etc., are noted.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 24

 21 Extract An order of DGOF for manufacture of Stores in
Factories.

22 Inward Gate Pass IAFO-1932 For receipt of Stores entering inside factory
premises.

23 Store Holder Inability Store Holder reports his inability to supply a store
Sheet when the stock has gone below fixed limit.

24 I-Note IAFO-1937 It ‘O’ voucher in Ammunition factory. It is also

called “CS” voucher. Used for articles
manufactured in a factory for Stock.

25 Loan Book Register to record loan transactions inward and

outward through Nominal Voucher.

26 Warrant Constitutes an Authority of the factory

management to the shops for putting the work in-
hand.

27 Manufacture Warrant IAFO-1935 GM’s Authority to undertake work.

28 Replacement warrant The warrants of which work to cover the

manufacture of articles found defective in the
course of manufacture.

29 Non Productive IAF (Fac) 102 Represent all VOH except PM and SI charges are
charges absorbed on direct labour.

30 Overtime Note Order authorizing IEs to work OT.

31 Packing slip Shows quantity of store consigned along with

consignment from overseas.

32 Principal Ledger Maintained by Accounts for preparation of the

consolidated manufacture account and arriving at
the cost of production.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 25

 33 Sale Account IAFA-58 Account showing details of all sales and recoveries.

34 Semi (Finished) IAF (Fac) 53 A list of finished items of manufacture which have
passed inspection, but could not be dispatched on
31st March.

35 Semi (Unfinished) IAFO-1806 A list of work in an unfinished stage in the shops

WIP on 31st March.

36 Standard Estimates / IAFO-1381 / List of standard quantities of material and approved

RATE FORM / 1940 labour charges authorized for manufacture of a
single unit (or) a unit of a product.
GARNITURE LIST

37 Store Indirect charges • Represents all expenditure incurred in the

store or other section in connection with the
care and custody of stock
• These are also part of indirect charges.

38 Store Ledger Orthodox store accounting documents in loose leaf

in which AO records Quantity, value of all
transaction affecting factory stock.

39 Supplimentary Work An order by GMs for the execution of petty casual

Order Draft /Demand work for internal factory which do not require
approval of DGOF.

40 Syllabus of Work A catalogue of Work Order common to all factories

Order (Part-I) consisting of Direct Capital Process orders.

41 Syllabus of Work A catalogue of factory’s out-turn work orders. It is

Order (Part-II) assigned with a serial number for identification and
accounting purposes.

42 Transfer Memo Used for transferring men to idle time, etc., from
one shop to another.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 26

 43 Transfer Vouchers IAFO-1907 On which transfer of expenditure (material, labour
or overhead) from one wrok order / warrant to
another.

44 Work Order A numerical code number assigned to each kind of

expenditure incurred for work undertaken in a
factory.

45 Work Order Sheet A combined manufacturing & material warrants

used in Clothing Factories.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 27

 DOCUMENTS / INFORMATION REQUIRED FOR
COMPILATION OF PRODUCTION ACCOUNT
S. No. Name of Document Remarks

1 UN FINISHED SHOP SEMI Semi statements are prepared by

STATEMENTS Factory and Priced by LAO.

2 Inspection Notes / Production Prepared and submitted by Factory

Vouchers (P Vr) accounted through Production
Ledger Card by LAO.

3 Production Estimates Prepared by Factory and priced by

LAO taking into Account the
updated rates.

4 Warrants (both material and Warrants are floated by Factory

manufacture). and transactions are posted by
Factory & LAO.

5 Cost Abstracts Cost Abstracts are generated by

EDP by LAO based on the primary
documents received from factory.

6 Manufacturing account Compiled by LAO monthly showing

(Statement-B) rent, rates, electricity and water
charges etc., recoverable,
recovered etc.

7 Priced Store Account Compiled LAO monthly

summarizing the receipt and issue
transaction of material category
wise took place during the month.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 28

 8 Cash Compilation (CCO2) Compiled by PCA (fys) Kolkata,
showing financial code wise
expenditure/receipt.

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 29

 SCHEDULE OF CLASS OF COST
CLASS OF COST DESCRIPTION

11 Labour

14 Pay & Allowances (other than IEs)

20 Material drawn through Demand Notes (IFD)

21 Material drawn through Demand Notes (other than IFD)

22 Process / Foundry material

23 Process / Foundry material (deduct code)

28 PPL / Components

30 Direct expenses

36 VOH

39 FOH

40 Ingot Mould charges

41 Special tools

42 Preliminary Expenses

43 Expenses through allocation sheets (other charges)

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 30

 45 TOT Charges

PRABHAT SHRIVASTAV, JWM/OFK-9425376718 Page 31