APPENDIX II
(See Paragraph 701)

CLASSIFICATION OF CAPITAL AND OTHER WORKS EXPENDITURE

EXPLANATORY MEMORANDUM

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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 under a single Demand-16 namely Assets-Acquisition, Construction and Replacement. The Accounting Classification for works expenditure in in the form of a 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 digit 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.

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.” The minor Heads classification 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 Satety 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	Passenger & Other Railway User’s 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

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.

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 on renewals of rails and fastenings. The cost of permanent Way materials etc. directly supplied for this work will be allocated to 3141-04 and soon.

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.

The source of financing will be indicated in the following Source code :-

Capital	20
DRF	21
DF-I	23
Capital Fund	25
RSF	26
DF-II	33
DF-III	43
DF-IV	53
SRSF	27
Capital – Nirbhaya Fund	28
EBR-IF	84
RRSK	29

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 the correct booking of the expenditure.

(Authority : Board’s Letter No.2017/AC-II/3/2 dated 29.08.2019)

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CLASSIFICATION OF CAPITAL AND OTHER WORKS EXPENDITURE        APP.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 (Authority:- Board’s letter No. 2011/AC-II/1/6/RVNL dated 17.12.13)—ACS NO.112
	1120 Land	1120 Land
	1130 Structural Engineering Works- Formation.	1131 Earthwork 1132 Tunnels.
	1140 Structural Engineering Works- Permanent Way.	1141 Rails and fastenings 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 Works- bridges	1151 Major bridges-Steel work 1152 Major bridges-Masonry 1153 Major bridges-Miscellaneous 1154 Minor bridges-Steel works 1155 Minor bridges-Masonry 1156 Minor bridges-Miscellaneous
	1160 Structural Engineering Works- Stations and Buildings	1161 Offices 1162 Stations. 1163 Workshop and Stores Buildings including Electric  Power Stations and sub-stations. 1164 Other Service Buildings. 1165 Residential Buildings. 1166 Buildings and other works in connection with staff welfare. 1167 Station machinery. 1168 Shore connection for ferry steamers.
	1170 Equipment, Plant and Machinery	1171 Overhead Power lines and Traction Equipment. 1172 Underground cables. 1173 Electric Telegraphs and train control equipment including all Signalling and inter locking machinery. 1174 Plant and equipment-Civil Engineering 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 Steamers and boats required for general purposes of the Railway but not for the public
	1180 General Charges-Establishment	1181 Direction and general 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 than      Establishments	1191 Plant construction. 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 lines.
1400 Gauge conversion
1500 Doubling
1600 Traffic facilities- (i) Development & Upgradation of Freight terminals (ii) Other Works
1700 Computerisation	1710 Freight Operation Information System.	1711 Office Building 1712 Data Telecommunication 1713 Computer hardware. 1714 Computer Software. 1715 Consultancy services. 1716 Air conditioning 1717 Other infra-structural facilities
	1720 Passenger Reservation System.	1721 Office Building 1722 Data Telecommunication 1723 Computer hardware 1724 Computer software 1725 Consultancy software 1726. Air-conditioning. 1727 Other infrastructural facilities
	1730 Other Computers and related equipments	1731 Office Building 1732 Data telecommunication 1733 Computer hardware 1734 Computer Software. 1735 Consultancy services. 1736 Air-conditioning 1737 Other infrastructural facilities.
	1780 General charges Establishment	1781 Direction and general 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 than Establishment.	1791 Plant Construction 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	Sub and Detailed classification for this "Plan Head" will be the same as for1100  “New Lines" except that the code 11 for" New Lines" will be replaced by 18 for “ Railway Research” and that the detailed head 1879 will be read as "Motor Vehicles" Services  Steamers, Boats and Rolling Stock required for general research land testing purposes of the Railway but not for public
	1810 Preliminary Expenses (Authority: Board's letter no.2003/ACII/2/4/Pt  dated 12. .06.2009)acs no.102		1815 Consultancy Services - Civil
			1816 Consultancy Services -Electrical
			1817 Consultancy Services-Mechanical
			1818 Consultancy Services -Traffic
			1819 Consultancy Services-S&T
	1830 Structural Engineering Works-Formation & Research & Development Activities. (Authority: Board's letter no.2003/ACII/2/4/Pt dated 12. .06.2009)acs no.102		1833 R&D activities - Civil
			1834 R&D activities- Electrical
			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. 2139 Provision 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 (Authority Board's letter No. 2004/AC/II/3/1 Dated 20/7/2004)
2200 – Leased assets -  Payment of  capital component of lease charges to IRFC etc.	2210 – IRFC  2220 – Others	Same. Same.
	2230- EBR –IF (Authority: Board's Letter No. 2015/FS Cell/1/2 dated 23.10.2015& 2015/AC-II/2/6 dated 06.01.2016)…..acs no.126	2231 - Projects 2232 - Rolling Stock
2900     Road Safety Works – Conversion of Unmanned Level Crossings into Manned Level Crossings.	Same Subhead and Detailed head Classification as under 1100 with the codified digits for the relevant plan head e.g. 29 being substituted for 11, (e.g. 2941/2942 for renewal of Rail and fastening or renewal of sleeper and fastenings as the case may be.)
3000     Road Safety Works –Conversion of Level Crossings  into Road over Bridges/Road under Bridges.	Same Subhead and Detailed head Classification as under 1100 with the codified digits for the relevant plan head e.g. 30 being substituted for 11, (e.g. 3041/3042 for renewal of Rail and fastening or 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 Telecommunication works	3310-Preliminary expenses	3311 -Survey expenses 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- Establishments	3351 -Direction and General Charges 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 than Establishments	3361- Plant construction 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 and Detailed Classification as under 1100 with the codified digits for the relevant plan head e. g. 31 and 41 etc. being substituted for 11, (e. g. 3141/3142for renewal of Rail and fastening or renewal of sleeper and fastenings as the case may be, 3251/3254 for major bridge work or for minor bridge work.)
3600  Electrical works	Same sub and Detailed Classification as under 1100 with the codified digits for the relevant plan head e. g. 31 and 41 etc. being substituted for 11, (e. g. 3141/3142for renewal of Rail and fastening or renewal of sleeper and fastenings as the case may be, 3251/3254 for major bridge work or for minor bridge work.)	(Authority: Board's Letter No. 2017/ACI1/3/2 dated 27.09.2019)—acs no. 145
4100 Machinery and Plant	4110 Medical and Sanitation	4111 Major sophisticated equipments other then lab and X-Ray equipments. 4112 Vans, Ambulance, Road vehicles 4113 Lab. and X-Ray equipments. 4114 Miscellaneous including mechanical laundry. 4115 General charges Establishment Medical & sanitation. 4116 General charges other than Establishment Medical & sanitation.
4200 Workshops including Production unit	Same sub and detailed Classification as under1100 with the codified digits for the relevant plan head e.g.. 31 and 41etc. being substituted for 11,(e.g.3141/3142for renewal of rail and fastening or renewal sleeper as the case may be 325l/3254 for major bridge work or for minor bridge work.)
5100 Staff Welfare.	Same sub head and detailed classification as under 1100 with the codified digits for the relevant Plan head e.g. 51 being substituted for 11 (Authority:  Board’s Letter No. 2019/AC-II/2/3 dated 07.05.2019 ACS No. 141)	Same sub head and detailed classification as under 1100 with the codified digits for the relevant Plan head e.g. 51 being substituted for 11 (Authority:  Board’s Letter No. 2019/AC-II/2/3 dated 07.05.2019 ACS No. 141)
5300  Passenger & Other Railway Users Amanities	Same sub head and detailed classification as under 1100 with the codified digits for the relevant Plan head e.g. 53 being substituted for 11 (Authority:  Board’s Letter No. 2019/AC-II/2/3 dated 07.05.2019 ACS No. 141)	Same sub head and detailed classification as under 1100 with the codified digits for the relevant Plan head e.g. 53 being substituted for 11 (Authority:  Board’s Letter No. 2019/AC-II/2/3 dated 07.05.2019 ACS No. 141)
6100 Investment in PSU/JV/SPV Etc. (Government and Non Government)	6110 Roadways	6110 Same.
6400 Other Specified Works (i) Nirbhaya Fund Projects; (ii) (ii) Other Projects	sub and detailed classification will be same as for existing Minor Head-1100 - New Lines (Construction) The above classification of the assets created out of Nirbhaya Fund thus lends itself to computerized system being adopted for the compilation. Source of Finance for Nirbhaya Funded Project shall be indicated as Capital-N which would denote Dividend Free Project. (Authority Railway Board letter no. 2016/AC-II/2/4 dated 22.06.16) --- acs no. 130
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 structures	6531 Offices
		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 Machinery	6541 - Teaching and Training Aids
		6542 - Computers
		6542 - Other Equipments
		6543 - Electrical
		6544 - Civil
		6545 - Mechanical
		6546 - Sports and Games
		6545- S&T
		6545 - Kitchen Equipments
		6545 - Other Expenses
	6550 General Charges-Establishment	6551 - Direction and general
		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 - Other than Establishment	6561- Plant construction
		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
This will take effect from 01.04.2016	(Authority: Board's Letter No. 2015/ACII/2/2 dated 21.01.2016)….. acs no. 127	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 purchase by Railways including Railway Board	7121 Imported stores purchased in India 7122 Purchases from Cottage and small scale Industries 7123 Purchases from Public sector Under" takings - 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 Centralized Agencies such as; DGS&D, CS&P etc.	7131 Imported stores purchase in India. 7132 Purchases from Cottage & Small Scale Industries. 7133 Purchases from Public Sector Under takings, 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). 7164 Engineering Imprest stores-Permanent Way. 7165 Engineering Imprest stores-Other than Permanent Way. 7166 Surplus 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 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 account-Other items	7191 Miscellaneous items (adjusted 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 Suspense	7211 Loco Workshops. 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- Suspense Accounts.	7221 Tailoring shops. 7222 Others.
7300 Miscellaneous Advances	7310 Miscellaneous Advances	7311 Printing. 7312 Clothing. 7313 Ferrous. 7314 Others. 7315 Risk and cost-Production Unit.
8100 Metropolitans Transport project.	Same sub and Detailed classification as under the head 1100 and Sub and detailed heads under 2100,7100,7200 and 7300.
8200 Transfer to Special Railway Safety Fund.	8200 Same			8200 Same

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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 incurred after the Abstract Estimate of a project is sanctioned and before the work construction is completed are initially charged to "345- Indian Railways - Policy, Formulation, Direction, Research and other Misc. Organisations-Surveys" and transferred to this head when the construction of a project has been actually completed. The cost of preliminary expenses connected with extensive alterations to a project requiring the employment of a distinct staff after the general project has been sanctioned or commenced should also be initially charged to "345-lndian Railways-Policy, Formulation Direction, Research and other Misc. Organisations-Surveys" and transferred to this head when the project has been completed. The cost of petty alignment etc. for which no special staff is engaged should be charged to the estimates for construction.
	Note.- For the purpose of above rule, a construction should be deemed to have been 'completed' when the line is opened for any kind of traffic. The adjustment from "345 - Indian Railways - Policy Formulation, Direction, Research and other Misc. Organisations-Surveys^1' to this head should therefore be made in the year in which the line is opened for any kind of traffic.
1111, 1112,  1113.	All preliminary expenses relating to surveys including Final Location Surveys are initially charged to "345 - Indian Railways Policy, Formulation, Direction, Research and other Misc. Organisations - Surveys" and transferred to this head when the construction of a project has been completed.
	Note - Same as under explanatory note under the head 1110 above.
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 Waling 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 earnings 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, give 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 followings: -  (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, chairman, 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. - Earnings 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. (Authority: Board's letter no.2003/ACII/2/4/Pt dated 12. .06.2009)acs no.102
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 of Provision of Bio-Toilets in Coaches as a part of Swachh Bharat Mission (Authority Board's Letter No. 2016/AC-II/2/6 dated 30.09.2016)
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. Authority: Board's Letter No. 2018/AC-II/3/2 dated 03.08.2018
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 appertains 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.

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CLASSIFICATION OF CAPITAL AND OTHER WORKS EXPENDITURE             App. II 

Summary at Minor Heads of Classification showing Plan Head Codes for Works Expenditure

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 Eclectrical Works including TRD Works
41	Machinery and Plant
42	Workshops including Production Units
51	Staff Welfare
53	Passenger & Other Railway Users’ 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	Miscellanious Advances
81	Metropolitan Transport Project
82	Transfer to Special Railway Safety Fund

(Authority : Board’s Letter No.2017/AC-II/3/2 dated 29.08.2019)

Primary Units (objects) of expenditure for Works

(1)	Pay and allowances of Departmental Establishment	01
(2)	Payment to Casual labour	02
(3)	Payment to Contractors and others for Engineering works or supply and erection contracts etc.	03
(4)	Direct supply of matarial	04
(5)	Stores supplied from stock	05
(6)	Freight on stores	06
(7)	Credits for released material	07
(8)	Others	08
(9)	Transfer of debits/credits affecting capital works expenditure/suspense accounts	09
(10)	Productivity Linked Bonus	10
(11)	Excise duty paid/payable for purchase of materials	11
(12)	Custom Duty --- deleted (Authority:- Railway Board letter No.2010/AC- II/2/1/3Pt.  dated 18-09-14) ..acs no.117	12
(13)	Sales Tax	13
(14)	Interim Relief.	14
(15)	Travelling Expenses.	15
(16)	Air Travel (Domestic).	16
(17)	Air travel (Foreign)	17
(18)	Matching Contribution of Central Government towards Defined Contribution Pension System. (Authority: Ministry of Railway’s letter No.2004/AC-II/21/1 dated 17/2/04) -- acs no.68	18
(19)	Value Added Tax (Authority: Ministry of Railway’s letter No.2005/AC-II/2/3 dated 17/11/05)- acs no.78	19
(20)	Leave encashment during service (Authority: Ministry of Railway’s letter No.2009/AC-II/2/1 dated 05.02.09) - acs no.100	20
(21)	Service Tax (Authority: Ministry of Railway’s letter No.2012/AC-II/2/7 dated 30.11.12)-acs no.110	21
(22)	Reimbursement of Medical Expenses (Authority: Board's Letter No. 2015/ACII/2/5 dated 21.08.2015)….acs no.124	22
(25)	Children education allowance (Authority: Ministry of Railway’s letter No.2009/AC-II/2/1 dated 05.02.09)-acs no.100	25
(26)	.Arrear Payments-Pay & Allowances of departmental establishment (Authority:- Railway Board letter No.2011/AC-II/2/1 dated 26-08-11) ..acs no.107	26
(29)	Remuneration to Re-engaged staff, officers and consultants. (Authority Board's Letter No. 2015/AC-II/1/2 dated 27.09.2019) ACS No. 146
(50)	Cost of computer hardware/system, Software/application software including expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of upgradation i.e. one-time expenditure not being of recurring nature. (Authority: Ministry of Railway’s letter No.2k/AC-II/2/3 dated 18.12.2000)-acs no.58	50
(51)	Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all expenditure of recurring nature. (Authority: Ministry of Railway’s letter No.2k/AC-II/2/3 dated 18.12.2000)-acs no.58	51
(52)	Laptop procured by officers (Authority Board's letter No. 2013/AC-II/3/1 dated 21/24-06-2013.) ---ACS NO.111	52
(53)	All India Leave Travel Concession (AILTC)  (Authority Board's Letter No. 2018/AC-II/3/4 dated 29.11.2018) ACS No. 139
(54)	Interest on delayed/non-deposit of NPS contribution (Authority : Board’s Letter No.2019/AC-II/21/6 dated 05.09.2019)
(63)	Central GST (CGST)
(64)	State GST (SGST)
(65)	Union Terrotory GST (UTGST)
(66)	Integrated GST (IGST)        (Authority Board's Letter No. 2017/AC-II/2/3 dated 04.05.2017) ACS No. 134

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