Classification of Revenue Expenditure

Revenue from diesel traction services

Income from ferry services and other related transportation.

Credits earned by releasing material from dismantling locomotives and electric locomotives.

Revenue share from freight charges on various items (material, coal, diesel oil, stores).

Other income sources, including recoveries from non-government railways.

Amount funded by railway debt.

Expenditure on officers and staff in workshops and related loco sheds.Contingent expenses include stationery, office equipment maintenance, and communication costs.

C&W DMUs refer to Diesel Multiple Units operated by the Carriage and Wagon department.

These are the staff responsible for overseeing the operation and maintenance of C&W DMUs.

These are the administrative staff working within the C&W DMUs department, handling paperwork, communication, and other office duties.

These are miscellaneous expenses incurred by the C&W DMUs department, such as stationery, communication costs, and office equipment maintenance.

These are the officers who manage the workshop responsible for maintaining Electric Multiple Units (EMUs).

These are the supervisory staff working within the workshop responsible for maintaining Electric Multiple Units (EMUs).

This refers to the administrative setup within the workshop that deals with the maintenance and repair of Electric Multiple Units (EMUs).

These are repairs performed on trains that are currently not in service, meaning they are 'sick' and need immediate attention.

These are regular, thorough inspections and maintenance done on non-air-conditioned passenger coaches (PCV).

PCV stands for 'Passenger Coaching Vehicles'. It refers to passenger trains and coaches specifically.

OCV means 'Other Coaching Vehicles'. This category includes any non-passenger train type, like freight trains or maintenance vehicles.

POH denotes 'Periodic Overhaul'. It's a planned maintenance program for railway vehicles.

Non-AC POH refers to a planned maintenance program for trains that do not involve air conditioning repairs.

AC POH describes a planned maintenance program that includes air conditioning system repairs.

This refers to any repairs necessary due to rust or other forms of metal degradation.

These are special maintenance tasks outside routine procedures, often for unique or complex issues.

This category covers any maintenance work not already classified as 'Special' or 'Corrosion', it's a catch-all.

This refers to minor maintenance carried out while a train is in service, often for minor issues.

This is a general term encompassing all types of railway vehicles that carry goods or passengers.

This category covers all types of repair work done on Diesel Multiple Unit (DMU) coaches, including running repairs, overhauls, and special repairs.

These are more comprehensive checks of DMU coaches done regularly to ensure they are safe and efficient. It's like a full health check.

Money received from selling parts and materials taken from old or decommissioned vehicles, such as DMU coaches, locomotives or carriages.

Part of the money earned by the railway from transporting goods, like coal or railway materials.

These are accounting adjustments specifically related to Electric Multiple Units (EMUs) that may involve revenue, expenditure, or inventory valuations, and are likely to be unique to EMU operations.

This category tracks the difference between the actual cost of running EMU trains and the initially estimated cost, highlighting discrepancies that need to be addressed.

This category focuses on the expense differences arising from building, maintaining, and repairing EMUs, noting deviations from planned costs.

This category tracks all expenses related to providing lighting for passenger trains using fans, crucial for ensuring visibility and passenger comfort.

This category covers the ongoing repair and maintenance costs associated with traditional, non-air-conditioned train coaches, keeping them operational.

This category focuses on the ongoing repair and maintenance costs specifically for air-conditioned train coaches, ensuring their climate control remains effective.

This category tracks repair and maintenance expenses for train cars responsible for generating power, essential for powering the train's systems.

This category focuses on the repair and maintenance costs for the headlight systems of steam locomotives, critical for nighttime visibility.

This category records any discrepancies between the calculated cost and the actual expense incurred in various operations, including those related to train lighting, repair and maintenance.

This category focuses on the variance between the intended cost and actual cost associated with producing and repairing train components, highlighting financial performance.

This broad category encompasses various activities and departments within a railway organization that are focused on improving overall efficiency, planning, and work processes to ensure smooth operations.

This encompasses all the activities and departments within a railway organization that are focused on business operations, like advertising, marketing, and revenue generation.

They investigate and handle complaints, corruption, and unethical behavior within the railway organization.

This department deals with legal matters, contracts, and disputes within the railway company, ensuring compliance with the law.

This broad category encompasses all other expenses not specifically classified under other major categories.

This department is responsible for managing the railway's financial records, transactions, budgeting, and reporting.

This department is responsible for managing the railway's cash flow, salaries, and payments to employees and suppliers.

This is money the railway receives back from other sources. It could be from refunds from suppliers, payments from non-government railways, or reimbursement of expenses.

This category covers expenses related to employee benefits and activities. This can include things like health insurance, retirement plans, union dues, and employee training.

This category includes expenses for activities that promote employee morale and teamwork. These can be things like sports teams, cultural events, and social gatherings.

This is the department that handles hiring new employees. It includes expenses related to advertising job openings, interviewing candidates, and onboarding new hires.

This is the department responsible for managing supplies and materials needed by the railway. It includes expenses for purchasing, storing, and distributing materials to different departments.

These are the warehouses where the railway stores its materials. It includes expenses for managing and maintaining these depots.

This refers to the expenses for setting up and managing an office or department, excluding the costs related to storing supplies. This can include rent, utilities, furniture, and office equipment.

These are unpredictable expenses that can occur due to unforeseen circumstances. This could include things like travel costs for emergencies, repairs for unexpected breakdowns, or legal fees.

This head accounts for the expenses on repairs and maintenance of computers and machinery in the Electronic Data Processing Centre.

This head records expenses related to general publicity and advertising for the Railway.

This head is used for recording commission paid to organizers of special trains like pilgrimage or excursion trains.

These detailed heads record the expenses of Divisional Railway Managers (DRMs) and their office establishment.

These heads track the operational costs of Divisional Computers.

This head records expenditure on repairs, maintenance, and contingencies related to computers and other machines in the Divisional EDP Centre.

These heads account for the expenses on Chief Planning Officer and his officers, along with Efficiency and Work-Study Officers and their staff.

These heads account for the expenses of staff involved in public relations, commercial advertisements, and publicity.

This head records court fees and legal expenses incurred in lawsuits involving the Railway.

These heads record the cost of freight associated with transporting supplies.

This category covers the administrative setup and staff involved in maintaining the permanent track infrastructure of a railway, including rails, sleepers, and ballast.

This category refers to the administrative setup and staff associated with workshops where railway equipment and rolling stock are maintained and repaired.

These are the staff who oversee and supervise the maintenance of the permanent track infrastructure, including rails, sleepers, and ballast.

These are the staff who report to the supervisors and are responsible for carrying out various maintenance tasks related to track infrastructure, bridges, and workshops.

This refers to the maintenance activities for the 'A' category of Broad Gauge (B.G.) railway tracks, involving 'manual' and 'machine' maintenance, and ballasting.

This refers to the process of adding or replacing the ballast material (gravel, stones) beneath the railway tracks, which provides support and drainage.

This refers to the upkeep of bridges that are constructed with girders, a key component of many bridge structures.

This category encompasses the upkeep of buildings that house workshops dedicated to the maintenance and repair of railway rolling stock.

This category includes the provision and maintenance of water supply systems, sanitation facilities, and roads within railway infrastructure.

Major repairs performed on locomotives after they reach a specific mileage (usually 100,000 km) to restore their efficiency and reliability. This is a systematic restoration of the locomotive to a pre-determined standard.

This category covers all expenses related to maintaining and repairing locomotives and boilers (for steam locomotives) in workshops, focusing on work done outside of the running sheds.

This expense is for repairs that cannot be done in running sheds due to cost or equipment limitations. The cost is initially booked under this head and then allocated back to running sheds with a pre-determined average.

Expenses incurred during regular, scheduled overhauls of locomotives and boilers, based on mileage or time-based inspections.

Expenses for unplanned overhauls of locomotives, usually due to damage or defects, involving repairs and reconditioning. These are major repairs done on a locomotive outside of its normal periodic schedule.