Finance Code Vol-2, Appendix-107-133 PDF

APPENDIX II (See Paragraph 701) CLASSIFICATION OF EXPENDITURE ON WORKS, MACHINERY AND ROLLING STOCK EXPLANATORY MEMORANDUM 1.For the purpose of link with the accounts of the Central Government the Plan Heads will form th...

APPENDIX II (See Paragraph 701) CLASSIFICATION OF EXPENDITURE ON WORKS, MACHINERY AND ROLLING STOCK EXPLANATORY MEMORANDUM 1.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.” 2.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 underMajor Head 5002/5003-Capital Outlay on Indian Railways –Commercial/Strategic Lines. Erstwhile, Demand No.16, namely, Assets-Acquisition, Construction and Replacement. The Accounting Classification for works expenditure is in the form of an 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 digits 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. 3.The classification of Minor Heads 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 Safety 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 Customer 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 4.The source of financing will be indicated in the following Source code :- Capital 20 DRF 21 DF-I 23 DF-II 33 DF-III 43 DF-IV 53 Capital Fund 25 RSF 26 SRSF 27 Capital – Nirbhaya Fund 28 RRSK 29 Capital (Covid) 30 EBR-PPP 82 EBR-IF 83 EBR-IRFC(B O ) 84 EBR-Spl 85 5.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. 6.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 in renewals of rails and fastenings. The cost of permanent Way materials etc. directly supplied for this work will be allocated to 3141-04 and so on. 7. 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. 8. 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, to facilitate the the correct booking of the expenditure.  CLASSIFICATION OF EXPENDITURE ON WORKS, MACHINERY AND ROLLING STOCK APPENDIX.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 1120 Land 1120 Land 1130 Structural Engineering 1131 Earthwork Works- Formation. 1132 Tunnels. 1140 Structural Engineering 1141 Rails and fastenings Works- Permanent Way. 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 1151 Major bridges-Steel work Works- bridges 1152 Major bridges-Masonry 1153 Major bridges-Miscellaneous 1154 Minor bridges-Steel works 1155 Minor bridges-Masonry 1156 Minor bridges-Miscellaneous 1160 Structural Engineering 1161 Offices Works- Stations and Buildings 1162 Stations. 1163 Workshop and Stores Buildings including ElectricPower Stations and sub-stations. 1164 Other Service Buildings. 1165 Residential Buildings. 1166 Buildings and other works in con- nection with staff welfare. 1167 Station machinery.  1168 Shore connection for ferry steamers. 1170 Equipment, Plant and 1171 Overhead Power lines and Traction Machinery Equipment. 1172 Underground cables. 1173 Electric Telegraphs and train control equipment including all Signalling and inter locking machinery. 1174 Plant and equipment-Civil Engi- neering 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. 1179 Motor vehicles and service Steam- ers and boats required for general purposes of the Railway but not for the public 1180 General Charges- 1181 Direction and general Establishment 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 1191 Plant construction. than Establishments 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 Subhead and Detailed head classification for these Plan Heads will be the lines. same as for Minor head 1100 New Lines except that the code 11 for New Lines will be replaced by 13, 14, 15 and 16 for restoration of dismantled 1400 Gauge conversion line, Gauge conversion, Doubling, Traffic facilities and others 1500 Doubling respectively. 1600 Traffic facilities- (i) Development & Upgradation of Freight terminals (ii) Other Works 1700 Computerization 1710 Freight Operation 1711 Office Building Information System. 1712 Data Telecommunication 1713 Computer hardware. 1714 Computer Software. 1715 Consultancy services. 1716 Air conditioning 1717 Other infra-structural facilities 1720 Passenger Reservation 1721 Office Building System. 1722 Data Telecommunication 1723 Computer hardware 1724 Computer software 1725 Consultancy software 1726. Air-conditioning. 1727 Other infrastructural facilities 1730 Other Computers and 1731 Office Building related equipments 1732 Data telecommunication 1733 Computer hardware 1734 Computer Software. 1735 Consultancy services. 1736 Air-conditioning 1737 Other infrastructural facilities.  1780 General charges 1781 Direction and general Establishment 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 1791 Plant Construction than Establishment. 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 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 1817 Consultancy Services-Mechanical no.102 1818 Consultancy Services -Traffic 1819 Consultancy Services-S&T 1830 1833 R&D activities - Civil Structural Engineering Works- Formation & Research 1834 R&D activities- Electrical & Development Activities. 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. 2139Provision 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 2200 – Leased assets - Payment 2210 – IRFC Same. of capital component of lease 2220 – Others Same. charges to IRFC etc. 2230- EBR –IF 2231 - Projects 2232 - Rolling Stock 2900 Road Safety Works – Same Subhead and Detailed head Classification as under Minor Head Conversion of Unmanned Level 1100 with the codified digits for the relevant plan head e.g. 29 being Crossings into Manned Level substituted for 11, (e.g. 2941/2942 for renewal of Rail and fastening or Crossings. renewal of sleeper and fastenings as the case may be.) 3000 Road Safety Works – Same Subhead and Detailed head Classification as under Minor Head Conversion of Level Crossings 1100 with the codified digits for the relevant plan head e.g. 30 being into Road over Bridges/Road substituted for 11, (e.g. 3041/3042 for renewal of Rail and fastening or under Bridges. renewal of sleeper and fastenings as the case may be.) 3100 Track renewals. 3200 Bridge work/Bridge Works Tunnel Works and Approaches. 3300 Signalling and 3310-Preliminary expenses 3311 -Survey expenses Telecommunication 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- 3351 -Direction and General Charges Establishments 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 3361- Plant construction than 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 head and Detailed head Classification as under Minor head 1100 with the codified digits for the relevant plan head e.g.,35 being substituted for 11, (e.g. 3571/3572 for Overhead Power lines and Traction Equipments and Underground cables, as the case may be.) 3600 Other Electrical works Same Sub head and Detailed head Classification as under Minor head including Traction Distribution 1100 with the codified digits for the relevant plan head e.g, 36 being Works substituted for 11, (e.g. 3641/3642 for Overhead Power lines and Traction Equipments and Underground cables, as the case may be.) 4100 Machinery and Plant 4110 Medical and Sanitation 4111 Major sophisticated equipments other than lab and X-Ray equipments. 4112 Vans, Ambulance, Road vehicles 4113 Lab. and X-Ray equipments. 4114 Miscellaneous including mechani- cal laundry. 4115 General charges Establishment Medical & sanitation. 4116 General charges other than Estab- lishment Medical & sanitation. (Same Sub and Detailed Head classification as under 1100 for 4120 onwards) 4200 Workshops including Same sub and detailed Classification as under1100 with the codified Production unit digits for the relevant plan head e.g.. 42 being substituted for 11. 5100 Staff Welfare Same sub head and detailed head classification as under Minor head 1100 with the codified digits for the relevant Plan head e.g. 51 being substituted for 11 5300 Passenger and Other Same sub head and detailed head classification as under Minor head 1100 Railway Users with the codified digits for the relevant Plan head e.g. 53 being substituted 5300– Customer Amenities for 11 6100 Investment in PSU/JV/SPV 6110 Roadways 6110 Same. Etc. (Government and Non - 6120 Other PSUs 6120 Same. Government) 6130Non-Govt Undertaking 6130 Same. including JV/SPVs 6400 Other Specified Works Same subhead and detailed head classification as under Minor Head- (i) Nirbhaya Fund Projects 1100 with codified digits for the relevant Plan Head i.e., 64 being (ii) Other Projects substituted for 11. Source of Finance for Nirbhaya Funded Project shall be indicated as Capital-N (28). 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 6531 Offices structures 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 6541 - Teaching and Training Aids Machinery 6542 – ComputersOther Equipments 6543 - Electrical 6544 - Civil 6545 - Mechanical 6546 - Sports and Games 6547- S&T 6548 - Kitchen Equipments 6549 - Other Expenses 6550 General Charges- 6551 - Direction and general Establishment 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 - 6561- Plant construction Other than Establishment 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 6569 - Credits for released materials. 7100 Stores suspense 7110 Purchases imported 7111 Direct purchases by Railways including Railway Board. 7112 Purchases through other agencies. 7120Purchases-Indigenous 7121 Imported stores purchased in India purchase by Railways 7122 Purchases from Cottage and small including Railway Board scale Industries 7123 Purchases from Public sector Undertakings 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 7131 Imported stores purchase in India. Centralized Agencies such as; 7132 Purchases from Cottage & Small DGS&D, CS&P etc. 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) 7164Engineering Imprest stores- Permanent Way. 7165Engineering Imprest stores-Other than Permanent Way. 7166Surplus 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 and ground balance by the Stock Verifier 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 7191 Miscellaneous items (adjusted account-Other items 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 7211 Loco Workshops. Suspense 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- 7221 Tailoring shops. Suspense Accounts. 7222 Others. 7230-COVID expenditure 7231- Conversion of Railway coaches against Grant from Central into isolation wards and medical units Government (transferable to owning 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 7300 Miscellaneous Advances 7310 Miscellaneous Advances 7311 Printing. 7312 Clothing. 7313 Ferrous. 7314 Others. 7315 Risk and cost-Production Unit. 8100 Metropolitans Transport Same sub and Detailed head classification as under the Minor head 1100 project. and Sub and detailed heads under 2100,7100,7200 and 7300. 8200 Transfer to Rashtriya Rail 8200 Same 8200 Same Sanraksha Kosh.  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 Preconstruction activities for fast tracking execution of multi-tracking projects under three economic corridors (i.e. Energy, Mineral and Cement Corridor, High Traffic Density routes and Rail sugar corridors) are initially charged to “3001- Indian Railways Policy formation, direction< Research and other Misc Organisations- Surveys” and transferred to this head when the project is Sanctioned by the Competent authority. (Authority: Board’s letter No 2024/AC-I/6/1 dated 02.07.2024) ACS No 09 1111, 1112, 1113. All preliminary expenses relating to surveys including Final Location Surveys, Preconstruction Activities for fast tracking execution of multi tracking projects under three economic corridors (i.e Energy, Mineral and Cement Corridors, High Traffic Density routes and Rail Sagar Corridors) are initially charged to "3001 - Indian Railways Policy, Formulation, Direction, Research and other Misc. Organisations - Surveys" and transferred to this head when the construction of a project is Sanctioned by the competent Authority. (Authority: Board’s letter No 2024/AC-I/6/1 dated 02.07.2024) ACS No 09 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 Walling 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 Revenue 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, live 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 following: - (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, CRB, 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. - Revenue 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 1819 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 these detailed heads. (Authority: Board's letter no.2003/ACII/2/4/Pt dated 12..06.2009)acs no.102 1833 to 1837 The R&D activities related with Civil, Electrical, Mechanical, Traffic and S&T Dtes will be charged through these detailed heads. 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 on Provision of Bio-Toilets in Coaches as a part of Swachh Bharat Mission 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. 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 pertains 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. CLASSIFICATION OF EXPENDITURE ON WORKS, MACHINERY AND ROLLING STOCK Appendix. II Summary at Minor Heads of Classification showing Plan Head Codes for Expenditure on Works, Machinery and Rolling Stock 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 Electrical Works including TRD Works 41 Machinery and Plant 42 Workshops including Production Units 51 Staff Welfare 53 Customer 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 Miscellaneous Advances 81 Metropolitan Transport Project 82 Transfer to Special Railway Safety Fund  Primary Units (objects) of Expenditure on Works, Machinery and Rolling Stock Objects PU Pay and allowances of Departmental Establishment 01 Payment to Casual labour 02 Payment to Contractors and others for Engineering works or supply and erection 03 contracts etc. Direct supply of material 04 Stores supplied from stock 05 Freight on stores 06 Credits for released material 07 Others 08 Transfer of debits/credits affecting capital works expenditure/suspense accounts 09 Productivity Linked Bonus 10 Excise duty paid/payable for purchase of materials 11 Custom Duty --- deleted 12 Sales Tax 13 Interim Relief. 14 Travelling Expenses. 15 Air Travel (Domestic). 16 Air travel (Foreign) 17 Matching Contribution of Central Government towards Defined Contribution 18 Pension System. Value Added Tax 19 Leave encashment during service 20 Service Tax 21 Reimbursement of Medical Expenses 22 Children education allowance 25 Arrear Payments-Pay & Allowances of departmental establishment 26 Remuneration to Re-engaged staff, officers and consultants. 29 Cost of computer hardware/system, Software/application software including 50 expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of upgradation i.e. one-time expenditure not being of recurring nature. Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all expenditure of 51 recurring nature. Laptop procured by officers 52  All India Leave Travel Concession (AILTC) 53 Interest on delayed/non-deposit of NPS contribution 54 Central GST (CGST) 63 State GST (SGST) 64 Union Terrotory GST (UTGST) 65 Integrated GST (IGST) 66 # Note: i. Expenditure on interest on delayed/non-deposit of NPS contributions in case of Capital portion (Construction and Production Units) establishment shall be booked to Primary Unit 54 - Interest on delayed/non-deposit of NPS contributions under expenditure head to which Government Contribution to Defined Pension Scheme is being charged. ii. Expenditure on interest on delayed/non-deposit of NPS contributions under Major Head 3001 (erstwhile Demand No. 1 & 2) will be booked under Primary Unit 54 - Interest on delayed/non- deposit of NPS contributions.