Apportionment of Earnings PDF

Apportionment of Earnings By M.ANJAIAH SrAFA/RE/SC  The earnings from traffic carried over two or more railways are to be shared by them while only one railway actually receives the money  In cases of through traffic, even though the traffic is carried by more than...

Apportionment of Earnings By M.ANJAIAH SrAFA/RE/SC  The earnings from traffic carried over two or more railways are to be shared by them while only one railway actually receives the money  In cases of through traffic, even though the traffic is carried by more than one railway a single voucher for the traffic is issued by the station from which the traffic originates  After the internal check of such vouchers etc. is completed in the Accounts Office, the earnings are apportioned amongst the railways  The settlement of through traffic transactions as between the railways takes place monthly on the basis of net results of such apportionment.  The period for the completion of accounts and for the settlement, among railways, of 'through' traffic transactions, is the complete calendar month.  Now topay traffic is withdrawn for goods and parcels traffic  Freight collected at originating station/siding is accounted in its books though the traffic criss-crosses other railways  Enroute railways also incurs expenditure towards track maintenance, fuel, staff cost, signalling and electric charges etc and needs to be compensated proportionate  Originating/destination railway incurs more expenses than enroute railways and compensated by paying terminal cost additionally.  Apportionment facilitates in assessing exact performance of each railway and can be used for comparison over the years  EARLIER DONE BY RITES  DONE AT ZONAL LEVEL AND NOT AT DIVISIONAL LEVEL  DISPUTES AMONGST RLYS  CAS- CENTRALISED APPORTIONMENT SYSTEM  CENTRAL RAILWLAY NODAL RAILWAY  SEPERATELY FOR COACHING AND GOODS  DEALT IN PART B OF TRAFFIC BOOK  NET RESULT TRANSCRIBED TO PART C  MATRIX TABLE READY BY 4TH OF FOLLOWING MONTH AND POSTED TO ALL RAILWAYS BY CRIS  BASING ON WHICH TCs ARE EXCHANGED AMONGST ZONAL RAILWAYS  Apportionment is made only for Through Traffic  Passengers – PRS, UTS, PCTs  Goods  Parcels  Luggage, EFT &HCD earnings are not apportioned.  Apportionment is made in proportion to the leg wise distance in which traffic is carried  Shortest route unless Rationalized  Rationalization – Only notified routes  Transhipment costs are deducted before Apportionment  Transhipment cost – Rs.503- (earlier 408) per tonne to the Rly undertaking the T/S.  TERMINAL COST: Shared between terminal Rlys i.e Originating and Destination Railways for under taking additional activities such as marketing efforts, detention to rolling stock, shunting activities, documentation, programming & planning rakes etc. - per tonne basis: Rs.26- for both originating and destination railways  Busy season surcharge: Apportioned  GST- No apportionment  After deducting Transhipment , Terminal cost, GST, balance freight charges apportioned on distance basis amongst Rlys.  Processed Railway Receipt data accessed by cris  Un-matched items if any attended to  Terminal charges are deducted @ 5% and the remaining Amounts are apportioned  Only originating Railway will receive the Terminal charges (only one end)  Apportionment is based on the Actual Distance, Train wise & based on the route in which the train travelled  CRIS provides data for UTS(97%)transactions  PCT (3%) data fed from Passenger classifications  PRS- CRIS/SC process the data on originating basis  BPT, SPECTIAL TRAINS on actual basis  10 days average is worked out to arrive at the percentage of apportionment to various Railways  11th to 20th of every month is considered to work out the average  Same percentages will be extrapolated to the remaining periods also.  ZONAL RAILWAYS DEBITS AND CREDITS ARE POSTED  NET RESULT OF THE APPORTIONMENT IS TRTANSCRIBED TO PART ‘C’.  Total originating earnings : 100  Retained portion ( Local + part of Fgn traffic) : 90 (+) Inward share : 30 120 (-) Outward share : 10 App earnings of a Railway : 110  Apportioned ratio of Rly : 110%  Apportionment of goods traffic is done on the basis of invoices generated and submitted to the TAO.  After submission of invoices to Tao, there is provision for diversion of traffic at party request or for operational reasons.  At times diversion resorted to on continuous basis  Where as presently basis for apportionment is invoices submitted to the TAO.  As numerous diversions are ordered, the data can’t be apportioned on monthly basis  Hence, the apportionment for diverted traffic is done on yearly basis  ZONAL RAILWAYS TO DO APPORTIONMENT FOR PRIVATE RLY OPERATORS LIKE KRCL,PIPAVAV, KUTCH ,HMRDA RLYS ETC  Private railways are treated as zonal railways for the purpose of apportionment and entitled for apportionment.  Terminal cost shared with private railways  Apportionment done on traffic traversed over that railway monthly.  CR ER NR NER NF SR SER WR SCR ECR NWR ECo NCR SEC SWR WCR KR Ret.s I/W TAE R R R hare share CR ER NR NER NFR SR SER WR SCR ECR NWR ECo R NCR SEC R SWR WCR KR OGA Re. share O/W Share I/W Share Tot. THANK YOU