Finance Code Volume 2, Appendix 4-106 PDF

APPENDIX I (See Paragraph 701) CLASSIFICATION OF REVENUE EXPENDITURE EXPLANATORY MEMORANDUM General - All Abstracts The revenue working expenses of the Railways are classified under followi...

APPENDIX I (See Paragraph 701) CLASSIFICATION OF REVENUE EXPENDITURE EXPLANATORY MEMORANDUM General - All Abstracts The revenue working expenses of the Railways are classified under following sub-major heads with a separate Abstract for each Sub-major head, viz.- The revenue working expenses of the Railways are classified under following sub-major heads with a separate Abstract for each Sub-major head, viz.- Sr. No. Abstract Particulars Sub Major Head Erstwhile D.No. (1) Abstract 'A'- General Superintendence and 1 3 Services. (2) Abstract 'B'- Repairs and Maintenance of 2 4 Permanent Way and Works. (3) Abstract 'C'- Repairs and Maintenance of 3 5 Motive Power. (4) Abstract 'D'- Repairs and Maintenance of 4 6 Carriages and Wagons. (5) Abstract 'E'- Repairs and Maintenance of 5 7 Plant and Equipment. (6) Abstract F'- Operating Expenses-Rolling 6 8 Stock and Equipment. (7) Abstract 'G'- Operating Expenses-Traffic 7 9 (8) Abstract 'H'- Operating Expenses-Fuel. 8 10 (9) Abstract 'J'- Staff Welfare and Amenities. 9 11 (10) Abstract 'K'- Miscellaneous Working 10 12 Expenses. (11) Abstract 'L'- Provident Fund, Pension and 11 13 other retirement benefits. (12) Abstract 'M'- Appropriation to Funds 12 14 (13) Abstract 'N'- Suspense. 10 12 (14) Abstract " O" Government Contribution for 11 13 Defined Contribution Pension Scheme The Sub-major heads are divided into minor, sub, and detailed heads as shown in the accompanying classification. The introduction or abolition or change of nomenclature of any minor or sub head, the transfer of a sub-head or detailed head from one minor head or sub head to another, and any rearrangement of abstracts are not within the competence of a Railway Administration. But the Financial Adviser and Chief Accounts Officer of a Railway may with the approval of the General Manager introduce a new detailed head within a sub-head except when the necessity arises of a new class of expenditure, in which case the orders of the Railway Board should be obtained as to the sub-head under which the detailed head should appear. When, however, a new detailed head is opened by Railway Administration, the Railway Board should be informed. The structure of the accounts classification is such that it corresponds to and is in line with the revised classification of the Demands for Grants. The minor, sub-head and detailed heads of accounts, represent classification of the activity from a broad grouping into its details. In this connection, a summary of the Revised demand Structure-Demand for Grants for Expenditure on Railways is given below:- CLASSIFICATION OF REVENUE EXPENDITURE APP. I Sr.No. Group Sub Major Head I. Policy Formulation and Railway Board (Major Head 3001) Services Common to all Railways Miscellaneous Expenditure (General) (Major Head 3001) II. General Superintendence and 1 General Superintendence and Services on Railways Services on Railways. III. Repairs and Maintenance 2 Repairs and Maintenance of Permanent Way and Works. 3 Repairs and Maintenance of Motive Power. 4 Repairs and Maintenance of Carriages and Wagons. 5 Repairs and Maintenance of plant and Equipment IV. Operation 6 Operating Expenses-Rolling Stock and Equipment.  7 Operating Expenses-Traffic. 8 Operating Expenses-Fuel. V. Staff Welfare, Retirement 9 Staff Welfare and Amenities. Benefits and Miscellaneous 10 Miscellaneous Working Expenses. 11 Provident Fund, Pension and other Retirement Benefits. VI. Railway Funds and payment 12 Appropriation to Funds. to General Revenues. Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of over Capitalisation. While the classification upto the detailed head represents only the activity, the structure of the classification also incorporates a two digit code to represent the primary unit, i. e. the object of the expenditure/indicating on "what" the expenditure is incurred viz., salary, allowances, wages, materials, consumable stores etc. The indication of a classification of expenditure will, therefore, be complete only if the Abstract, the minor, sub or detailed heads of activity as well as the code of the object of expenditure are given, in that order for instance. (i) The wages of the permanent gangs engaged in manual maintenance of a section of BG. track (with sanctioned speed of 100 km.p.h. -- i.e. a group 'D' track) will be indicated as 04- 241-01. (ii) Ballasting of the same track will be indicated by 04- 243-28. (iii) The wages of Steam Loco crew will be indicated as 08-112-01. (iv) The wages of a Diesel Loco crew will be indicated as 08-212-01. (v) The kilometrage allowance of Diesel Loco crew will be indicated as 08-212-10. (vi) The dearness allowance of train passing and Control office staff such as Station Masters, Assistant Station Masters etc. will be indicated as 09-250-02 and so on, It will be noted that last two digits show the "object" of expenditure. Back CLASSIFICATION OF REVENUE EXPENDITURE APP. I  CLASSIFICATION OF REVENUE EXPENDITURE –APPENDIX I. Major Head 3002 & 3003 Sub Major Head 01 Erstwhile Demand No. 3 - Abstract 'A' General Superintendence and Services Minor Heads Sub-Heads Detailed Heads 100 General 110 Establishment of 111 Officers. Management the General Manager. 112 Office Establishment. including General 113 Contingencies. Management Services. 120 Establishment of the 121-123-As above in 111-113. Divisional Railway Managers: 124 Officers EDP. 125 Office Estt.. EDP. 126 Cost of stationery, EDP. 129 Repairs & Maintenance/Contingencies Computers/ other Machines etc., EDP 131-133—As in 111-113. 130 General Management Services (Planning Efficiency, Work study etc.) 141-143-As in 111-113. 144. Inaugural functions 140 Commercial Advertisement and Publicity 151-153-As in 111-113. 150 Vigilance........ 161-163—As in 111-113. 164 Fees paid to counsel. 160 Legal Cell...... 165 Costs and other legal expenses. 166 Less cost recovered. 171 Carriage of revenue stores. 172 Loss of cash. 173 Loss of stores-Physical loss. 174 Loss of stores due to deterioration/ 170 Miscellaneous expenses depreciation. 191 Recovery of O&M charges from Non- Government Railways /SPVs etc. 190 Credits or recoveries. 193 Others 194 Amount met from Railway Debt  Service Fund 200 Financial 210 Accounts...... 211 Officers. Management 220 Cash and Pay.... 212 Office establishment, 230 Statistical.... 213 Contingent expenses, 214 Outdoor inspection and verification staff 215 Payment to Accountant General/Banks, etc. for Pension. 240 Electronic Data Processing 221-223-As in 211-213. 231-233-As in 211-213. 241-243-As in211-213. 270 Miscellaneous expenses 271 -274- As in 171-174. 290 Credits or recoveries 291 Commission recovered from Defence Department on check of warrant and credit notes for Military Traffic. 292 Charges recovered on hire of computer. 293 Recovery of O&M charges from Non- Government Railways /SPVs etc. 295 Others 296 Amount met from Railway Debt Service Fund 300 Personnel 310 Establishment (other than 311 Officers. Management staff welfare and unions etc.) 312 Office Establishment. 313 Contingent expenses. 320 Staff Welfare and Union 321-323-As in311-313 affairs 330 Sports and cultural 331-333-As in311-313. activities and others. 340 Recruitment Cell 341 Officers 342 Office Establishment 343 Contingent Expenses 370 Miscellaneous expenses 371-374- As in 171-174. 390 Credits or recoveries 391Recovery of O&M charges from Non- Government Railways /SPVs etc 393 Others 394 Amount met from Railway Debt Service Fund 400 Materials 410 Stores Branch 411 Officers. Management 412 Office Establishment. 413 Contingent expenses. 414 Officers EDP. 415 Office Estt. EDP. 416 Cost of Stationery, EDP. 419 Repairs & Maintenance/ Contingencies Computers/other Machines etc. EDP. 420 Stores Depots 421 Officers. 422 Office Establishment (other than stock keeping, receipt and inspection). 423 Contingent Expenses. 424 Establishment – Reciept & Inspection. 425 Establishment – Stock keeping 470 Miscellaneous Expenses 471- 474- As in 171-174 490 Credits or recoveries 491Recovery of O&M charges from Non- Government Railways /SPVs etc 493 Others 494 Amount met from Railway Debt Service Fund 500Way &Works 510 Establishment exclusively 511 Officers. Management for permanent way. 512 Office Establishment. 513 Contingent Expenses. 520 Establishment exclusively 521 Officers other than workshop for Works. 522 Officers—Workshop. 523 Officers-Bridge-other than workshop. 524 Officers-Bridge -Workshop 525 Office Establishment-other than workshop 526 Office Establishment-Workshop. 527 Office Establishment-Bridge other than workshop 528 Office Establishment-Bridge Workshop. 529 Contingent Express. 530 Joint Establishment 531 Officers. 532 Office Establishment. 533 Contingent Expenses. 570 Miscellaneous expenses 571-574-As in 171-174.  590 Credits or recoveries 591Recovery of O&M charges from Non- Government Railways /SPVs etc 593 Others 594 Amount met from Railway Debt Service Fund For Motive Power 600 Rolling Stock 610 Workshop Branch 611 Officers. Management. including Drawing Office, 612 Office Establishment. Planning and Production. 613 Contingent Expenses. For Carriage and wagon 614 Officers. 615 Office Establishment. 616 Contingent Expenses. For Motive Power 620 Loco and Carriage and 621 Officers. Wagon Branch. 622 Office Establishment. 623 Contingent Expenses. For Carriage and Wagon 624 Officers. 625 Office Establishment. 626 Contingent Expenses. 630 Mechanical Operating 631-633 As in 311-313. 640 Others 641-643-As in 311-313 (Ferry Service) 644-646-As in 311-313 (Others) 650 EDP in Workshops.. 651 Officers EDP. 652 Office Estt. EDP. 653 Cost of Stationery, EDP. 656 Repairs & Maintenance/Contingencies- computers/other Machines etc. EDP. 670 Miscellaneous expenses 671-674— As in 171-174. 690 Credit or recoveries 691Recovery of O&M charges from Non- Government Railways /SPVs etc 693 Others 694 Amount met from Railway Debt Service Fund 700 Electrical 710 Administration 711-713-As in 111-113. Management 720 Electrical Traction 721 Officer-Electric Traction. 722 Office Establishment-Electric Traction. 723 Contingencies-Electric Traction. 724 Officers-Electrical Operation. 725 Office Establishment- Electric Operation. 726 Contingencies-Electric Operation. 730 Electrical General Services 731-733-As in 111-113... 740 Electrical Workshop 741-743-As in 111-113. Drawing and Estimating. 770 Miscellaneous expenses 771-774— As in 171-174. 790 Credits or recoveries 791Recovery of O&M charges from Non- Government Railways /SPVs etc 793 Others 794 Amount met from Railway Debt Service Fund 800 Signal & 810 Administration 811 -813—As in 111-113. Telecommunication Management. 820 Signalling 821-823-As in 111-113. 830 Telecommunication 831-833—As in111-113. 840 Workshop Drawing 841 -843-As in 111 –113 and Estimating.. 870 Miscellaneous expenses 871-874- As in 171-174. 890 Credits or recoveries 891Recovery of O&M charges from Non- Government Railways /SPVs etc 893 Others 894 Amount met from Railway Debt Service Fund 900 Traffic Management 910 Traffic Operating 911 -913-As in 111 -113 above. 920 Traffic Commercial 921 -923-As in 111 -113 above. (excluding Claims organisation). 930 Safety 931 -933-As in 111 -113 above. 940 Planning 941 -943-As in 111 -113 above. 950 Others (Road Services etc.) 951 -953-As in 111 -113 above... 954 Share of wagon interchange staff. 970 Miscellaneous expenses 971-974- As in 171-174. 990 Credits or recoveries 991Recovery of O&M charges from Non- Government Railways /SPVs etc 993 Others 994 Amount met from Railway Debt Service Fund  CLASSIFICATION OF REVENUE EXPENDITURE APPENDIX. I EXPLANATORY NOTES Abstract ‘A’ A 110 (A 111,112) The expenditure on salary, allowances etc. on General Manager, Sr. D. G. M., D. G. M. and other |officers of the General Manager's Secretariat and their office establishment will be recorded under these detailed heads. A113,123,133,143, Contingent Expenses will include all expenditure incidental to the upkeep of the 153,163, 213,223, office such as, stationery, forms, printing charges, books, publications, uniforms, 233, 243,313,323, clothing to class IV staff, departmental advertising charges, cost of repairs and 333,413, 423, maintenance of typewriters and accounting, machines etc., rental for office 513,529, 533, equipment (other than data processing), conveyance hire to staff , at Headquarters or 613,616, 623, outstations, taxi hire to officers, rental for P & T telephones and call charges 626,633,643, including trunk calls, water, electric light and power expenditure and miscellaneous 646,713, 723, other charges. (The expenditure on repairs and maintenance of computer and other 726,733,743, 823, machinery in the Electronic Data Processing Centre will be booked to the head A- 833,843, 913, 923, 243) Expenses on account of advertisements relating to a particular department 933, 943, 953. should be charged to the contingencies of that particular department while those relating to general publicity should be charged to A. 143. Commission paid to private canvassers for securing advertisements in the Railway buildings and carriages, etc. will also be debited to this head. Note '-Commission paid to organisers of pilgrim and excursion special trains is charged to G-723. A120, (A121, 122) The expenditure on DRMs, and their office establishment will be recorded in these detailed heads. A124, 128, These will record the working costs of Divisional Computers. A129 This will record Expenditure on Repairs and Maintenance Contingencies on computer and other machines etc., in EDP Centre of Divisions. A130, (A131, 132) Will record the expenditure on Chief Planning Officer and his officers and office establishment as well as Efficiency and Work-Study Officers and staff expenditure. A140 (A141, 142) Will record the expenditure on the officers and staff of the public relations organisations and those employed in commercial advertisement and publicity. A165 Will record court fees and other legal expenses incurred in instituting suits on behalf of and defending suits against the Railway. A171, 271, 371, Will record the cost of freight on the carriage of stores supplied. 471, 571, 671, 771, 871, 971, A200 Will record the expenditure on all officers of the Accounts and Cash and Pay Department and Statistical Offices at the Headquarters as well as on the Divisions and their office establishment and the E. D. P. organisation. A 310 (A 311, Will record the expenditure on C. P. O. and his other Personnel Officers and their 312) establishment and corresponding Divisional Officers and their staff if at the Divisional Headquarters as well. A320 Will record the expenditure on Welfare officers, Officers-in-charge of P. N. M. and (A321, 322) Staff Union and |Labour matters and their establishment. A330 Will record the expenditure on sports and cultural activities and connected (A331,332) establishment and other officers and staff of the Personnel Department not included in A-310 or 320 above. A410 Will record the expenditure on C. O. S. and other Officers of the Stores department (A411,412) in the Headquarters Office and their establishment. A414, 418 Will record also working costs of stores computers. A 419 This will record expenditure on Repairs and Maintenance Contingencies on Computer and other machines etc., in EDP Centre of stores. A500 Will record the expenditure on all officers and their establishment at the Headquarters of the Railway as well as at the Divisional Headquarters who do not hold any specific charge of a sub-division or workshop. A510 Will record the expenditure on Chief Track Engineer, Addl. Chief Engineer Track (A511,512) etc. and other Engineers in-charge of Track maintenance and their establishment including Estimating, Drawing and Designs sections etc. A521&A525 Will record the expenditure on salary and allowances of Chief Engineer and other officers under him and their staff including Estimating, Drawing and Designs section etc. meant exclusively for works other than workshop and bridges. A522 & 526 Will record the expenditure on officers incharge of Engineering workshops other than Bridge Workshops and their establishment. A523 & A.527 The expenditure on C. B. E. and his officer and establishment will be recorded under this head. A524 & A528 Will record the expenditure on officers and establishment in-charge of Bridge Engineering Workshop. A530 Will record the expenditure on officers and their staff whose responsibilities cover track and other works. A600 Will record the expenditure on all officers at the Headquarters of the Railway and their establishment as well as at the Divisional Headquarters if they are on general duty and not holding any specific charge of a shed/workshop or section/sub- division. A610 Will record the expenditure on C. W. E. and his officers and establishment. Officers (A611,612, who hold specific charge of Motive Power or carriage and Wagon Workshop at the 614,615) Headquarters will be booked under their respective detailed heads; so also their establishment. A620 Will record the expenditure on C. M. E. and his officers and establishment, Officers (A621,622, who hold specific charge of Motive Power or Carriage and Wagon (Running sheds 624,625) etc.) will be booked under their respective detailed heads; so also their establishment. A630 Will record expenditure on officers such as Dy. C.M.E. (Operating), DME (A631,632) (Operating), etc. and their establishment. A650 This will record working cost of workshop computers. A656 This head will also record expenditure on Repairs & Maintenance / Contingencies on Computer and other machines etc. in EDP of workshops. A700 Will record the expenditure on all officers and their establishment at the Headquarter of the Railway or the Divisional Headquarters excluding those who are directly in charge of a workshop/Loco, E.M.U. Shed. The expenditure on the latter will be booked under their respective abstracts for maintenance expenditure e.g., Abstract 'C', 'D', 'E' as the case may be. A 710 (A.711, Will record the expenditure on C.E.E. and his officers and establishment. 712) A. 720 (A. 721, Will record the expenditure on C.E.E. or Dy. C.E.E. or D.E.E., A.E.E. and their 722. 724, 725) establishment in-charge of traction, and operation. A. 730 (A.731, Will record the expenditure on officers and establishment in charge of General 732) Electric Services such as train lighting and Air Conditioning and General services. A. 740 (A.741, The expenditure on officers in-charge of Workshop Drawing and Estimating at the 742) Headquarters and their establishment will be booked under this head. A. 800 Will record the expenditure on all officers and their establishment at the Headquarters of the Railway or the Divisional Headquarters excluding those who are directly in-charge of a workshop. A. 810 Will record expenditure on C.S.T.E. and his officers and their establishment. (A.811,812)) A.820, (A.821,822 A. 830 Will record expenditure on officers and staff according to their specific charges, (A.831,832)) A. 840 (A.841,842 A. 900 Will cover the expenditure on officers and their establishment at the Headquarters and also of the Divisional Officers and their office staff who are on general duty and not holding any specific charge of a unit. A. 910 Will cover the expenditure on, C. O. P. S. and his Officers and establishment except (A.911, 912) Safety and Planning as well as the Operating Officers in the Divisions who are on general duty and not holding any specific charge of a unit. A. 920 (A. 921, Will cover the expenditure on C. C. S., C. M. S. and his officers and establishment 922) as well as the Commercial Department Officers at the Divisions who are on general duty not holding specific charge of a unit. Note :- C.C.O. and his organisation will be booked under Abstract K.210. A.930 (A. Will cover the expenditure on C.O.P.S./Addl. C.O.P.S./Dy. C.O.P.S. and 931,932) Executive incharge of Safety at the Headquarters/Divisions and their establishment who are not holding specific charge of a unit. A.940 (A.941,942) Will cover the expenditure on Addl. C.O.P.S. Planning/Dy. C.O.P.S., Planning etc. at the Headquarters of the Railway and their establishment. A. 951 & A. 952 Will record expenditure on officers, and their staff in-charge of other items such as road service etc. A954 Will record the share of expenditure of Wagon Interchange Office. Back **************  CLASSIFICATION OF REVENUE EXPENDITURE Appendix. I Major Head 3002 & 3003 Sub Major Head 02 Erstwhile Demand No. 4 - Abstract 'B' Repairs and maintenance of Permanent Way and Work Minor Heads Sub-Heads Detailed Heads 100 Establishment in 110 Officers and office 111 Civil Engineers - other than workshop. offices Establishment 112 Civil Engineers - Workshop. 113 Bridge Engineers - other than workshop. 114 Bridge Engineers - workshop. 115 Office Establishment - Way and Works other than workshops. 116 Office Establishment - Way and Works -Workshops. 117 Office Establishment - Bridge - Other than workshop. 118 Office Establishment - Bridges - Work shop. 120 Supervisory staff and 121 Subordinate Supervisory staff- their office staff Permanent Way. 122 Subordinate Supervisory staff-works. 123 Subordinate Supervisory staff-Bridges. 124 Subordinate Supervisory staff- Workshop. 125 Office staff-Permanent Way. 126 Office staff-Works. 127 Office staff-Bridges. 128 Office staff-Workshop. 130 Contingent Expenses 130 Same. 200 Maintenance of 210 Group'A' (B.G.).. 211 Manual Maintenance. Permanent Way. 212 Maintenance by Machines. 213 Ballasting. 220 Group 'B' (B.G.).. 221 to 223 As in 211-213. 230 Group 'C' (B.G.).. 231 to 233-As in 211-213 240 Group'D'(B.G.).. 241 to 243 –As in 211-213 250 Group 'E' (B.G.).. 251 to 253- As in 211-213 260 Group'Q'(M.G.).. 261 to 263-As in 211-213  270 Group 'R' (M.G.).. 271 to 273- As in 211-213 280 Group 'S' (M.G.).. 281 to 283-As in 211-213 290 Narrow Gauge 291 Maintenance. 293 Ballasting. 300 Maintenance of Bridge 310 Girder Bridges 310 Same. work and Tunnels inclu- ding Road over/under bridges. 320 Other Bridges 320 Same. 330 Tunnels 330 Same. 340 Road over/under 340 Same. bridges including foot- over bridges. 400 Maintenance of service 410 Office buildings.. 410 Same. buildings (other than staff Quarters and Welfare buildings). 420 Stations, Goods Sheds 420 Same... 430 Workshops and Stores 431 Workshops... 432 Sheds. 433 Stores. 440 All other structures 440 Same. 500 Water supply, 510 Water supply 510 Same. Sanitation and Roads (other than Colonies, staff Quarters and Welfare buildings). 520 Sanitation 520 Same. 530 Service Roads and 531 Stations, Goods sheds,0ffice buildings, others (Misc.).. etc 532 Fencing and Level crossing etc. 600 Other repairs and 610 Shore connections 610 Same. main tenance. at ferries..  620 Station machinery 620 Same. other than water supply arrangements. 630 Conservancy of Rivers 630 Same. 640 Trees, plantations, 641 Hedges and Lawns. Nurseries etc. 642 Nurseries. 643 Tree plantation. 644 Others. 650 Miscellaneous 651 Carriage of Revenue Stores. expenses 652 Loss of cash 653 Loss of stores- Physical Loss 654 Loss of stores due to depreciation/ deterioration. 655 Over/under charges in manufacturing repairs and on cost. 656 Other adjustments. 657 Other miscellaneous expenses. 700 Special repairs 710 Breaches 711 Earthwork, pertaining to Breaches, 712 Bridges. Accidents etc. including 713 Permanent Way. Special Revenue works. 714 Ballast. 715 Miscellaneous. 720 Accidents 721 to 725-As 711 to 715 above 730 Others 731 Formation Treatment. 900 Credits or recoveries. 910 Credits for materials 911 Dismantling charges. released from Revenue 912 Credits for material released from works. Revenue Works charged to "Ordinary Revenue". 920 Share of credits for 921 Share of credits for freight charges on freight charges on Railway Railway coal material including coal. 922 Share of credits for freight charges on Diesel oil. 923 Share of credits for freight charges on Railway stores and material. 930 Write back of the cost 930 Same of Military Sidings initially charged to Capital.0 Other recoveries (Authority:- Railway Board’s letter No 940.Other recoveries 941Recovery of O&M charges from Non- Government Railways /SPVs etc 943 Others 990 Amount met from 990 Same Railway Debt Service Fund Back  CLASSIFICATION OF REVENUE EXPENDITURE APPENDIX. I EXPLANATORY NOTES Abstract 'B' B. 110 Will record the expenditure on officers such as A.E.N s. in direct charge of a sub- division, X. E. Ns, "Superintendent Workshop' Bridge Engineers solely in-charge of Bridge(s) etc. and their office establishment. B121—124 Subordinate supervisory staff includes all non-gazetted staff, not directly employed on the execution of any work but supervising the work of men actually doing the work. Inspectors in charge of permanent way, interlocking, girders bridges, etc. Come under this category. Pay and allowances of land surveyors will also be booked under this head. B. 125—128 Will record expenditure on the Office establishment of Engineering subordinate supervisors, clerks, timekeepers etc. B. 130 Contingent Expenses will include all expenditure incidental to the upkeep of the office such as stationery, forms, printing charges, books, publications, uniforms, clothing to class IV staff, departmental advertising charges, cost of repairs and maintenance of typewriters and accounting machines etc; rental for office equipment (other than data processing), conveyance hire to staff at Headquarters or outstation, taxi hire to officers, rental for P & T telephones and call charges including trunk calls, water, electric light and power expenditure, and miscellaneous other charges. B. 211, Will record the outlay on maintenance of permanent way and earth-work of the track 221.231, viz. Labour (including wages of the fixed staff of mates, Gangmen, Line watchmen 241.251,261. andtrolleymen), Permanent way materials, consumable stores etc. The cost of 271, 281. 291 maintenance and repairs of protective work not connected with bridges shall be debited to this head. B.212,222, Will record the expenditure on Sections which have been specifically identified for 232, 242, 252, mechanized maintenance and in which maintenance has been wholly or almost wholly 262 272, 282. mechanized. B.213,223, Will also include the charges for loading and unloading of ballast train working for 233, 243.253, maintenance purposes (including truck money allowance of Ballast train guard), 263. 273, as charges for ballast train working as well as the cost of sidings if any specially 283. 293. constructed in connection with quarrying and carriage of ballast for revenue purposes. It will, however, not include departmental labour charges, the cost of spreading and ballasting of track or machine packing of track which will come under manual or machine maintenance as the case may be. Sub-head- B210 Group 'A' (B.G.) means track with a sanctioned speed of 160 km. p. h. Sub-head- B. 220 Group 'B' (B.G.) means track with a sanctioned speed of 130 km. p. h. Sub-head- B. 230 Group ‘C' (B.G.) means suburban Sections Mumbai and Calcutta. Sub-head- B 240 Group 'D' (B.G.) means track with a sanctioned speed of 100 km. p. h. Sub-head- B. 250 Group 'E' (B.G.) means other track including yards and sidings. Sub-head- B. 260 Group 'Q' (M.G.) means track with a sanctioned speed of more than75km.p. h. Sub-head- B. 270 Group 'R' (M.G.) means track with a sanctioned speed of 75 km. p. h. Sub-head- B. 280 Group 'S' (M.G.) means track with a sanctioned speed of less than75  km. p. h. B. 310 (i) This will record expenditure on maintenance of girder bridges such as painting, repairs to steel work, repairs to masonry and road decking etc. (ii) The cost of incidental works which are part of the bridges themselves such as the revetment of banks at bridge approaches or shore protection piers will also go under this head. Aerial surveys which are required principally in connection with the maintenance of existing bridges and take the place of annual surveys carried out by the open line staff, should also be charged to this head. (iii) Will also cover the expense of retimbering the sideway of bridges as well as the expenditure on bridge watchmen. B400 Will bear the outlay on the maintenance such as white washing, colour washing, distempering, painting, flooring, roofing and other maintenance of various types of service buildings enumerated under the sub-heads. Repairs and renewals of fencing of detached land for service buildings should be charged to this head. Expenditure on repair and maintenance of buildings of Railway schools and colleges should not be booked under this head but under J-110. B510 Will record expenditure on arrangements for water supply i.e., source of supply, pumping installations, water columns, storage including painting of high service tanks, treatment, distribution arrangements, cost of water etc. B520 Will record expenditure on arrangements for sanitation i.e., drains, sewers, sewage installations and all other expenditure on sanitary arrangements. B532 Will record the expenditure for maintenance of fencing and level crossings with gates, bars, turnstiles, gate keepers' lodges, approaches and any signals or appliances connected with the working of the same, as also mile plates, boundary pillars, and other similar items of miscellaneous nature which cannot be allocated to other specific sub or detailed heads. B610 Will bear the charges for maintaining steamer ghats. B630 Will bear all the charges for maintaining river bunds and river training works (but not those protection works which are charged to the bridges). B640 All expenditure on planting, upkeep and care of trees along Railway lines and the planting and maintenance of station gardens, and of nurseries for the supply of required trees and plants and similar expenditure in railway staff colonies and compounds of railway staff quarters will be charged to this head. B651 Will be debited with all freight charges for materials for the maintenance of way, works and stations. B700 Includes expenditure on repairs arising from special causes such as floods, monsoons, earthquake damages caused due to accidents etc. and will not include ordinary recurring expenses on routine repairs to the formation. Expenditure on arrears of repairs put off from one year to another, being in the nature of non-recurring charges is also treated as special. **************  CLASSIFICATION OF REVENUE EXPENDITURE Appendix. I Major Head 3002 & 3003 Sub Major Head 03 Erstwhile Demand No. 5 - Abstract 'C' Repairs and Maintenance of Motive Power Minor Heads Sub-Heads Detailed Heads 100 110 Officers and office establishment 111 Officers-Mechanical. Establishment (Mechanical). 112 Officers-Ferry service. in offices. 113 Administrative Office Establishment- Steam 114 Administrative Office Establishment- Diesel 115 Administrative Office Establishment-Ferry 120 Supervisory staff and their office 121 Subordinate supervisory staff-Steam. staff (Mechanical) 122 Subordinate supervisory staff-(Diesel). 123 Office staff-Steam. 124 Office staff-(Diesel) 125 Subordinate supervisory staff-Ferry. 126 Office staff-Ferry. 130 Contingent and Laboratory 130 Same. expenses (Mechanical) 140 Officers and office Establishment 141 Officers (Workshop). (Electrical) 142 Officers (Open Line). 143 Office Establishment (Workshop). 144 Office Establishment (Open Line). 150 Supervisory staff and their office 151 Supervisory staff (Workshop). staff (Electrical) 152 Supervisory staff (Open line). 153 Office staff (Workshop). 154 Office staff (Open Line). 160 Contingent expenses (Electrical) 160 Same. 200 Steam 210 Running repairs in sheds 211 Mechanical services Locomotives 215 Electrical services. 220 Running repairs in workshops for 221 sheds. 225 231 230 Periodical overhauls 235 240 Intermediate overhauls.. 241 (As in 211, 215 above) 245 250 Special repairs.. 251 255 260 Other repairs 261  265 270 Miscellaneous 271 Super heaters and other conversions charges including adjustments. 272 Trials and experiments. 273 Special adjustments. 274 Overcharges and undercharges Oncost. 275 Overcharges and underchargesManu- facture and repairs. Diesel Electrics — 300 Diesel 310 Running repairs in sheds.... 311 Body bogie and brake rigging. Locomotives 312 Traction motors and other electrical rotating machines. 313 Engine. 314 Compressors and exhausters. Diesel Hydraulics- 315 As in 311. 316 Transmission equipment. 317 As in 313. 318 As in 314. 320 Running repairs done in workshops 321 to328as in 311 to 318. for sheds. 330 Periodical overhauls.. 331 to 338 as in 311 to 318. 340 Intermediate overhauls 341 to 348 as in 311 to 318. 350 Special repairs...... 351 to 358 as in 311 to 318. 360 Other repairs 361 Control, cables and other running repairs- Diesel Electrics. 362 Control and cables and other running repairs done in workshop for sheds-Diesel Electrics. 363 Control and cables and other repairs- Periodical overhaul- Diesel Electrics. 364 Control and cables and other repairs-for intermediate overhaul-Diesel Electrics. 365-368 Same as 361 to 364 for Diesel Hydraulics. 370 Miscellaneous charges including 371 to 374 Diesel Electrics-Same as for 272 to adjustments. 275. 375 to 378 Diesel Hydraulics-Same as for 272 to 275. Electric Locomotives A. C. 500 Electric 510 Running repairs in sheds. 511 Body Bogie and Brake rigging. Locomotives 512 Traction motors and other electrical  rotating machines. 513 Transformers and other converting equipments. 514 Compressors and exhausters etc. Electric Locomotives D. C. 515 to 518-Same as 511 to 514. 520 Running repairs done in workshops 521 to 528- Same as 511 to 518. for sheds. 530 Periodical overhauls.. 531 to 538-Same as 511 to 518. 540 Intermediate overhauls 541 to 548-Same as 511 to 518. 550 Special repairs and overhauls 551 to 558-Same as 511 to 518. Electric Locos A. C. 560 Other repairs........ 561 Control cables and other running repairs. 562 Control cables and other running repairs. done in workshops for sheds. 563 Control cables and other repairs-periodical overhauls. 564 Control cables and other repairs- Intermediate overhauls. Electric Locos D. C. 565 to 568-Same as 561 to 564. 570 Miscellaneous charges including 571 to 574 (A.C.)-Same as 272 to 275. adjustments. 575 to 578 (D.C.)--Same as 272 to 275. 600 Rail cars, 610 Rail cars 611 Running repairs. Ferry steamers 612 Periodical Overhauls. and other 615 Other repairs and adjustments maintenance expenses 630 Ferry steamers, barges and minor 630 Same. crafts. 640 Harbours 640 Same. 650 Other miscellaneous expenses 651 Carriage of Revenue stores. (MechanicalDepartment including 652 Loss of Cash. Ferry service). 653 Loss of Stores-Physical Loss. 654 Loss of stores-deterioration/depreciation. 670 Other miscellaneous expenses 671 to 674- As in 651 -654. (Electrical Department). 900 Credits or 910 Credits for material released from 911 Dismantling charges Recoveries. Revenue works (Mechanical 912 Credits for released material Steam traction Department).. 913 and 914 As in 911-912-Diesel traction.- 917 and 918 As in 911-912 -Ferry service and others. 920 Credits for material released from 921 Dismantling charges (Electric Revenue works (Electrical Department) Locomotives). 922 Credits for released material (Electric locomotives). 930 Share of credits for freight charges 931 Share of credits for freight charges-On on Railway material including coal. Railway coal. 932 Share of credits for freight charges-On Diesel oil. 933 Share of credits for freight charges-On Railway Stores and material. 940 Other recoveries 941Recovery of O&M charges from Non- Government Railways /SPVs etc. 943 Others 990 Amount met from Railway Debt 990 Same Service Fund Back  CLASSIFICATION OF REVENUE EXPENDITURE APPENDIX. I EXPLANATORY NOTES Abstract 'C' C110 Will also include the expenditure on officers, supervisory staff and their office staff in C120 Loco sheds as well. C111 Will record the expenditure on Superintendents (Workshop), Works Manager, Asst. Works Managers, Metallurgist etc. in workshops. C113 Will record the expenditure of the office establishment of the offices in C. 111 above. C130 Contingent expenses will include all expenditure incidental to the upkeep of the office C160 such as stationery, forms, printing charges, books, publications, uniforms, clothing to class IV staff, departmental advertising charges cost of repairs and maintenance of typewriters and accounting machines etc. rental for office equipment (other than data processing), conveyance hire to staff at Headquarters or outstations, taxi hire to officers, rental for P & T telephones and call charges including trunk calls, water, electric light and power expenditure and miscellaneous other charges. All laboratory expenses relating to Mechanical Department other than the pay and allowances of the Chemist and Metallurgist and his staff e.g. cost of chemicals, consumable stores etc. will be booked under the head C-130. C140 Will record the expenditure on officers, Supervisory and office establishment in C150 workshops and open line dealing with the repairs of electric locomotives. C210 Will record all expenses incurred on maintenance and upkeep of locomotives and C310 boilers (of steam locos) in running sheds. C220 Will record all expenses incurred on maintenance and upkeep of locomotives and C320 boilers (for steam locos) work done in Workshops for sheds. C230* This head is intended to book expenditure incurred in the periodical overhauls of C330* locomotives fixed on consideration of kilometreage worked or the periodical C612** examination of boilers. C240 The loss of efficiency and reliability normally displayed by locomotives after C340 1,00,000 or more kilometres run renders their stoppage for general machinery repairs essential. Such repairs are called "Intermediate overhauls". C250 This head is intended to book charges on account of overhauls of locomotives between C350 periodical overhauls, owing to either some special damages sustained in operation or owing to material or other defects. The charges for the reconditioning of locomotives will also be booked under this head. Repairs and reconditioning works (mentioned in this rule) estimated to cost over Rs. 25,000/-each in the case of Locomotives and Rs. 5,000/- in the case of boilers and tenders should be carried out only after necessary estimates have been prepared and sanctioned by competent authority. C260* Works which cannot be carried out in the running sheds themselves either owing to considerations of economy or to inadequacy of mechanical equipment and which have therefore to be done in workshops should be clearly defined for each railway and all expenditure on such works should, in the first instance, be charged to this head and  subsequently cleared therefrom by charging the running sheds (allocation C-220) with a prefixed schedule of average repair charges to each item, the difference between the actual expenditure and the amount charged to the Running Sheds being allowed to stand at debit of this head. In the absence of such a schedule the repair costs may be estimated provided they are not more than Rs. 500/- in each case. If the estimated cost exceeds Rs. 500/- the actual expenditure incurred should be debited to the Running shed or Division. C. 271 Additions and alterations have frequently to be made to locomotives as in the case of addition of feedwater heaters, the conversion of 'Saturated' boilers into "Superheated" boilers etc. These should generally be undertaken at the time of periodical or other overhauls and all expenditure incurred, including that allocable to the overhauls should be treated as the cost of conversion and booked under this head. C. 273 This head is intended to record the expenditure (or credits) which cannot be regarded as C. 372 expenditure (or credits) pertaining to the year of accountal. C. 376* C. 274 The difference between the actual 'on cost' expenditure booked under "on cost" work C. 373 orders and the estimated 'on cost' distributed amongst the various work order should be C. 377* booked to this head. C. 275 Difference between actual cost of manufacture or repair and the estimated cost at which C. 374 materials have been issued: C. 378* (i) by the manufacturing shops (e. g. smithies and foundries) to the finishing shops or stores, or (ii) by the finishing shops to stores or outstations or for use on work in the shops themselves, Should be booked under this head; balances under the grouping work orders under the Locomotives Workshop Manufacture Suspense Account on account of the difference between the actuals of Work executed on these work orders and the credits realized therefor on an estimated basis should also be booked under this head. C. 300 Will record expenditure on maintenance of all types of diesel locomotives. C.510 Will bear the expenditure on schedule maintenance in sheds, e. g.,1A. 1B, 1C, AOH repairs etc C.530 Will bear the expenditure in workshops on items included in the normal schedule of POH. The expenditure on consumable items (e. g., lubricants, carbon brushes, brake, blocks, lamps etc.) used on locomotives by Divisions will be booked to operating expenses under Abstract 'F'. The expenditure on these items incurred by workshops will, however, be booked under Abstract C'. C.550 Will also record expenditure on repairs to accident damaged locos. C. 610 Will record expenditure on repairs to rail/cars (including that on the locomotive portions thereof) propelled by steam or internal combustion engines. Expenditure on repairs to geared locomotives e. g., Sentinal and Clayton locos will be booked under C- 200. C. 630 Will record the expenditure on all type of repairs (petty repairs to periodical overhauls), carried out either in the general workshop of the railway or if a subsidiary workshop is specially maintained for the flotilla in such workshop.  Note :-The subsidiary workshop if maintained in connection with a flotilla is to be treated in all respects like a Loco Workshop at an outstation and the outlay on the repairs to the flotilla will be intimated through general workshop out-turn statement. C. 640 Will record the outlay on repairs and maintenance of harbours under the control of the C. 651 Railway will bear the freight charges on material for the repairs and maintenance of C. 671 Motive power including rail cars and ferry steamers relating to mechanical and Electrical Departments. * Will record expenditure on repairs of the engines which are undertaken in workshops and the charge for which is made through workshop outturn statement. The analysis of expenditure under these heads should be in accordance with the instructions. ** Will include expenditure on repairs of all coaching and goods stock adjusted through the workshop out- turn statement. The principle involved in the analysis and recording of expenditure under these heads would be the same as in the case of workshop repairs under Abstract' C '. **************  CLASSIFICATION OF REVENUE EXPENDITURE Appendix. I Major Head 3002 & 3003 Sub Major Head 04 Erstwhile Demand No. 6 - Abstract 'D' Repairs and Maintenance of Carriages and Wagons Minor Heads Sub-Heads Detailed Heads 100 Establishment 110 Officers and 111 Officers--C. & W. in offices office establishment. (Mechanical). 112 Administrative Office establishment- C&W. 113 Officers C&W - DMUs 114 Admn. Office establishment C&W, DMUs 120 Supervisory staff and their 121 Subordinate supervisory staff -- C. & W. office staff C&W DMUs 122 Office staff. (Mechanical) 123 Sub. Sup. Staff- DMUs. 124 Office Staff C&W DMUs 130 Contingent expenses 130 same. (Mechanical). 140 Officers and 141 Officers-Workshop-E.M.U. office establishment. (Electrical) 142 Officers-Open Line-E.M.U. 143 Officers "Workshop-General services. 144 Officers-Open Line-General services. 145 Office establishment-Workshop E.M.U. 146 Office establishment-Open Line-E.M.U. 147 Office establishment-Workshop-General services. 148 Office establishment-Open Line-General services. 150 Supervisory staff and their 151 Supervisory staff-Workshop-E.M.U. office staff(Electrical) 152 Supervisory staff-Open Line-E.M.U. 153 Supervisory staff-Workshop-General services. 154 Supervisory staff-Open Line-General services. 155 Office establishment-Workshop-E.M.U. 156 Office establishment-Open Line-E.M.U. 157 Office establishment-Workshop-General services. 158 Office establishment-Open Line-General services. 160 Contingent expenses 160 Same. (Electrical) 200 Carriages. 210 Running repairs on sick lines.. 211 Passenger Coaching Vehicles. 212 Other Coaching vehicles. 220 Running repairs in workshop 221 , 222 As in 211, 212 above for sick line. 230 Periodical overhauls. 231-Non AC PCV- Normal POH. 232- Non-AC PCV-POH involving Corrosion repairs 233 -AC PCV - Normal POH 234 -AC PCV-POH involving Corrosion repairs 235-Non-AC OCV-Normal POH 236-Non-AC OCV-POH involving Corrosion repairs 237- AC OCV-Normal POH 238- AC OCV-POH involving Corrosion repairs 240 Special repairs. 241, 242 As in 211, 212 above 260 Other repairs 261,262 As in 211, 212 above 270 Miscellaneous expenses 271 Trial and experiments-Passenger including adjustments. Coaching vehicles. 272 Trials and experiments-Other Coaching vehicles. 273 Special adjustments-Passenger Coaching vehicles. 274 Special adjustments-Other Coaching vehicles. 275 Overcharges/Undercharges on cost- Passenger Coaching vehicles. 276 Overcharges/Under charges on cost- Other Coaching vehicles. 277 Over charges/Under charges Manufac- ture and Repairs-Passenger Coaching vehicles. 278 Overcharges/Undercharges Manufacture and repairs-Other Coaching vehicles. 300 Wagons 310 Running repairs in sick lines. 310 Same. 320 Running repairs in workshops 321 Running repairs in Workshops for sick  for sick lines. lines- By Railway Entities ( Zonal Railways) 322 Running repairs in Workshops for sick lines- By Railway PSU/Non RailwayEntities 330 Periodical overhauls. 331 Wagons-Normal POH- By Railway Entities (Zonal Railways) 332 Wagons-POH involving corrosion repairs- By Railway Entities ( Zonal Railways) 333 Wagons-Normal POH-By Railway PSU/Non Railway Entities 334 Wagons-POH involving corrosion repairs-By Railway PSU/Non Railway Entities 340 Special repair.. 341Special repair- By Railway Entities (Zonal Railways) 342 Special repair-By Railway PSU/Non Railway Entities 360 Other repairs 361 Other repairs- By Railway Entities (Zonal Railways) 362 Other repairs- By Railway PSU/Non Railway Entities 370 Miscellaneous expenses 371 -374 Similar to 271,273,275 & 277 including Adjustments above. 400 Electrical 410 Running repairs in sheds 411 Body, Bogie and Brake rigging.(EMU) Multiple 412 Traction motors and other electrical Unit/Mainline rotating machines. (EMU) Electrical Multiple 413 Transformers and other converting Unit Coaches equipment. (EMU) 414 Compressors and Exhausters etc. (EMU) 415 Body, Bogie and Brake rigging.(MEMU) 416 Traction motors and other electrical rotating machines. (MEMU) 417 Transformers and other converting equipment. (MEMU) 418 Compressors and Exhausters etc. (MEMU) 420 Running repairs done in 421 to 428 Same as 411 to 418. workshops for sheds.  430 Periodical overhauls.. 431 to 438 Same as 411 to 418. 440 Intermediate overhauls 441 to 448 Same as 411 to 418. 450 Special repairs and overhauls 451 to 458 Same as 411 to 418. 460 Other repairs;.. 461- Control cable and other running repairs. (EMU) 462- Control cable and other running repairs done in W/s & sheds..(EMU) 463 -Control cables and other repairs- Periodical overhauls. (EMU) 464 -Control cables and other repairs- Intermediate overhauls..(EMU) 465 -Control cable and other running repairs. (MEMU) 466- Control cables and other running repairs done in W/s & sheds. (MEMU) 467- Control cables and other repairs- Periodical overhauls. (MEMU) 468 Control cables and other repairs- intermediate overhauls..(MEMU) 470 Miscellaneous Charges 471- Trials and experiments.(EMU) including adjustments. 472 -Special adjustments.(EMU) 473 -Over-charges and undercharges on cost. (EMU) 474 -Overcharges and undercharges, manufacture and repairs. (EMU) 475-Trials and experiments. (MEMU) 476- Spl. Adjustments. (MEMU) 477 -Overcharges and undercharges on Cost. (MEMU) 478 -Overcharges and undercharges, manufacture and repairs. (MEMU) 500 Electrical 510 Running repairs and 510 Same. General Services- maintenance -Conventional Train Lighting fans coaches. & Air-conditioning. 520 Running repairs & 520 Same. maintenance— Air-conditioned coaches. 530 Running repairs and 530 Same. maintenance power cars. 540 Running repairs and 540 Same. maintenance -Steam loco headlight  equipment. 550 Workshop repairs- 550 Same. Conventional coaches. 560 Workshop repairs-Air- 560 Same. conditioned work coaches. 570 Workshop repairs-Power cars. 570 Same. 580 Workshop repairs-Steam loco 580 Same. headlight equipment. 590 Miscellaneous expenses 591 Overcharges and undercharges-On cost. 592 Overcharges and undercharges-Manu- facture and repairs. 600 Miscellaneous 610 Miscellaneous expenses 611 Carriage of Revenue stores. Repairs & (Mechanical Department). 612 Loss of Cash. Maintenance 613 Loss of store-physical Loss. expenses 614 Loss of stores-deterioration /depreciation. 615 Payment to and receipt from Foreign Railways on account of damages and deficiencies in interchanged stock-Non- Budget lines. 620 Miscellaneous expenses 621-624-As in 611-6l4. (Electrical Department). 700 DMU Coaches 710 Running repairs in sick lines 710 same 720 Running repairs in work shop 720 same for sick lines 730 Periodical overhauls 730 same 740 Intermediate overhauls 740 same 750 Special Repairs and overhauls 750 same 760 Other Repairs 760 same 770 Misc. expenditure including 771 Trial & Exp. DMU coaches adjustments 772 Special Adjustments. DMU coaches 773 overcharges & undercharges on cost DMU coaches 774 overcharges and under charges on maintenance and repairs. DMU coaches. 900 Credit or 910 Credits for material released 911 Dismantling Charges recoveries from Revenue works (Mechanical 912 Credits for released material. For Department). coaching stock. 913 and 914 As in 911 –912 For Goods stock. 920 Credits for released materials 921-922 As in 911-912-For E. M. Us. from Revenue works (Electrical 923-924 As in 911 –912-For Electrical Department). general services. 930 Share of credits for freight 931 Share of credits for freight charges—On charges on Railway material Railway coal. including coal. 932 Share of credits for freight charges—On Diesel oil. 933 Share of credits for freight charges—on Railway stores and material. 940 Other recoveries 941Recovery of O&M charges from Non- Government Railways /SPVs etc 943 Other 990 Amount met from Railway 990 Same Debt Service Fund  CLASSIFICATION OF REVENUE EXPENDITURE APPENDIX. I EXPLANATORY NOTES Abstract 'D' D, 110.120 Will record the expenditure on officers, supervisory and their office establishment dealing with repairs and maintenance of coaching and wagon stock in workshops and will also include the expenditure on officers, supervisory staff, and their office staff in carriage and wagon depots/sheds as well. D. 130. D. 160 Contingent Expenses will include all expenditure incidental to the upkeep of the office such as stationery, forms, printing charges, books, publications, uniforms, clothing to class IV staff, departmental advertising charges, cost of repairs and maintenance of typewriters and accounting machine etc., rental for office equipment (other than data processing), conveyance hire to staff at Headquarters or outstations, taxi hire to officers, rental for P & T telephones and call charges including trunk calls, water, electric light and power expenditure, and miscellaneous other charges. D. 140, 150 Will book the expenditure on officers, supervisors and office establishment in workshop or open line dealing with repairs and maintenance for EMU Coaches and train lighting and air-conditioning of Coaching and Wagon Stock. D. Will cover all expenses incurred in maintenance and upkeep in sick lines as also the 210,220,310, cost of work done in workshops for sick lines. 320,510 D. 230 Periodical overhauls of home line coaching vehicles should be carried out in workshops D. 330** according to a definite line of policy by the Administration. D 240 Occasional special repairs to damaged stock, each estimated to cost over Rs. 12,500/- in D. 340** the case of carriages and Rs.5,000/- in the case of wagons and service motor-cars, should be carried out only after necessary estimates have been prepared and sanctioned by competent authority. This head will also include expenditure on the reconditioning of stock and on the conversion of stock chargeable to revenue. D. 260 Other Repairs will include- D. 360** (i) The cost of petty repairs to coaching vehicles and goods wagons, and treated as non- periodical overhauls; and (ii) The difference between the actual cost of repairs of components and duplicates, supplied to train examining staff and sick lines, after repairs, and the fixed rates, at which such repairs are charged. D. 275, 276, The explanation relating to ' Overcharges and undercharges-on cost' and overcharges 373, 473, 591, and undercharges-Manufacture and Repairs' in the explanatory notes under the heads C 277, 278, 374, 274, 373, 377 and C 275, 374, 378 under Abstract 'C' apply also to these heads. 474, 592 D. 410 Will bear the expenditure on scheduled maintenance in sheds e.g., 1A, 1B, 1C etc.. D. 430 Will bear the expenditure on items of work included in the normal schedule of P.O.H. Note.-The expenditure on consumable items (e.g., lubricants, carbon brushes, brake blocks, lamps, bolts etc.) used on C & W stock by Divisions will be booked to Operating expenses under Abstract 'F. The expenditure incurred on these items by workshops will, however, be booked to Repairs and Maintenance under this Abstract  'D'. ** Will include expenditure on repairs of all coaching and goods stock adjusted through the workshop out-turn statement. The principle involved in the analysis and recording of expenditure under these heads would be the same as in the case of workshop repairs under Abstract ‘C'. D450 Will also record expenditure on repairs to accident damaged E. M. Us. D520 Will also record the expenditure on air-conditioning equipment in coaches. D530 Will also include the cost of repairs to Diesel generator equipment. D540-580 Expenditure on maintenance of headlight sets of steam locos is charged to this head. (The headlight of E. M. Us. and Electric Locos do not require any auxiliary apparatus and hence is not identified separately). D611 Will bear the freight charges for materials for the upkeep of carriage and wagon stock. D615 Will record expenditure in connection with payments on account of damages to and deficiencies in interchanged stock whether coaching or goods. Receipts from other Railways on account of depreciated value of rolling stock damaged or partially destroyed which can be put into service again/after repairs will betaken in reduction of expenditure but are to be-shown separately as a deduct entry. Note.- As between Budget Lines (Indian Government Railways) no financial adjustments are made under this head. D621 Will bear the freight charges for materials for the E. M. U. stock and Electric Genera! Services on C. & W. Stock. **************  CLASSIFICATION OF REVENUE EXPENDITURE Appendix. I Major Head 3002 & 3003 Sub Major Head 05 Erstwhile Demand No. 7 - Abstract 'E' Repairs and Maintenance -Plant and Equipment Minor Heads Sub-Heads Detailed Heads 100 Establishment in 110 Officers and office 111Officers (Workshop). offices establishment (S&T) 112 Officers -(0pen Line). 113 Administrative office establishment- (Workshop). 114 Administrative office establishment- (Open Line). 120 Supervisory staff and their 121 Sub-supervisory staff S&T. office staff (S&T) (Workshop) 122 Sub-supervisory staff S&T- (Open Line) 123 Office staff S&T (Workshop)/ 124 Office staff-S&T (Open Line) 130 Contingent expenses 130 Contingent expenses. (S &T) 140 Officers and office 141 Officers Elec. Traction (OL). Establishment (Electrical) 142 Officers Elec. Traction (WS) 143 Office Estt. Electrical Traction (OL). 144 Office Estt Electrical Traction (WS) 145 Officers General Services (OL) 146 Officers General Services (WS) 147 Officers Estt General Services (OL) 148 Officers Estt. General Services (WS) 150 Supervisory Staff and their 151 Subordinate Supervisory Staff Elect. Office Staff (Electrical) Traction (OL) 152 Subordinate Supervisory Staff Elect. Traction (WS) 153 Office Estt. Electrical Traction (OL) 154 Office Estt. Electrical Traction (WS), 155 Subordinate Supervisory Staff General Services (OL) 156 Subordinate Supervisory Staff General Services (WS). 157 Office Estt. General Services (OL) 158 Office Estt. General Services (WS) 160 Contingent expenses 160 Same. (Electrical) 200 Plant and equipment 210 Furniture and office 210 Same. — Way and Works. equipment 220 Plant and equipment 221 Track equipments. 222 Other equipments. 230 Other repairs expenses 231 Service Motor cars (Rail and Road) and trolleys— Repair and Working cost. 233 Other unclassified equipment. Other Miscellaneous repairs Expenses 234 Carriage of Revenue stores. 235 Loss of Cash.. 236 Loss of Stores-Physical Loss. 237 Loss of Stores due to depreciation/ deterioration. 300 Plant and 310 Loco shed Plant and 311 Steam traction. Equipment - Equipment (Repairs in shed) 312 Diesel traction. Mechanical. 313 Diesel Traction. DMU 314 Other s (F er r y and Rail Car , et c.). 320 Loco shed Plant and 321. 322,324 As in 311-314. Equipment (Repairs in Workshop) 323 Diesel Traction. DMU 330 Sick line Plant and Equipment 330 Same. (Repairs in sick line). 333 Diesel Traction. DMU 340 Sick Line Plant and 340 Same. Equipment (Repairs in 343 Diesel Traction. DMU Workshops). 350 Workshop Machinery and 351 Steam traction. Tools. 352 Diesel traction. 353 Others (Fer r y and Rail Cars, etc.) 354 Carriages and Wagons. 355 Diesel Traction. DMU 360 Other Repairs Expenses 361 Furniture and office equipment. 362 Service Motor Cars (Rail and Road) and Trolleys-Repairs and working cost. 363 Cranes. 364 Other unclassified equipments. 365 Wages of pump fitting staff. Other Miscellaneous repairs-Expenses  366 Carriage of Revenue stores. 367 Loss of cash 368 Loss of stores - Physical Loss. 369 Loss of stores due to depreciation/deterioration 400 Plant and 410 Overhead Equipment for 411 Normal maintenance and repairs of Equipment - Electrical. Electric Traction. overhead equipment. 412 Modifications to overhead equipment. 420 Power supply equipment for 421 Transmission lines and cables. traction. 422 Traction sub-stations and control posts. 423 Main traction power generating stations and bulk power receiving stations. 424 Traction Remote control equipment 430 Power supply equipments for 431 Transmission line, Distribution lines general services. and cables for general services. 432 Sub-stations for general services. 433 Diesel stand-by generating sets for general services 440 Plant and Equipment in loco 441 Loco sheds-Plants and Equipment sheds, car sheds and sick lines. (Steam traction) Electrical equipment. 442 Loco sheds-Plant and Equipment (Diesel traction) Electrical equipment. 443 Loco sheds- Plant and Equipment (Electrical Traction) Electrical equipment. 444 EMU car sheds-Plant Equipment. 445 Sick Line - Plant and Equipment (Electrical Equipment). 446 MEMU car sheds Plant and Equipment. 450 Plant and Equipment in 451 Workshops-Plant and Equipment workshops. (Steam Locos) Electrical equipment. 452 Workshops-Plant and Equipment (Diesel Locos) Electrical equipment. 453 Workshops-Plant and Equipment (Electrical Locos). 454 Workshops-Plant and equipment (EMU) 455 Workshops-Plant and equipment (C&W) Electrical Equipment 456 Workshops- Plant and Equipment (MEMU)  460 Special repairs pertaining to 461 Natural calamities.