(See Paragraph 701)



The earnings of Railways are classified under three Sub major Heads with a separate abstract for each Sub major Head. viz-

1. Abstract "X"- Earnings from Coaching traffic. 
2. Abstract "Y"- Earnings from goods traffic.
3. Abstract "Z"- Sundry other earnings.

The Sub major Heads are divided into Minor, Sub and Detailed heads are shown below- 

It is not within the competence of Railway Administration to introduce, abolish, change the nomenclature or re­arrange any of the Sub major, minor and sub-heads. They may, however, introduce or abolish any of the detailed heads under any of the sub-heads. 

The various heads of classification will be referred to by the numbers allotted to them prefixed by the letter of the Abstract under which they occur. Thus the detailed head "Season and Zone tickets" will be referred to as "X-122" (X-one-two-two);





Classification of Earnings


X. 110 - full fares- Earnings from Saloons attached to ordinary trains are also included in this head.
X. 120 - Reduces fare -Theatrical and other parties may be shown under separate detailed heads under this item if considered necessary.
X. 141 - Reservation charges-All classes – records all earnings realized as "Reservation charges."
X. 200 - Special trains and reserved Carriages –Records all receipts on account of special trains and reserved carriages whether for supply of engine power or for fares.
X. 610 - Special postal trains.-Total receipts, including those for engine power and haulage of parcels, should be shown against this head.
X. 710 - Penalties levied for irregular travelling-Does not include excess fares which are classified under the sub-heads to which ordinary fares are Credited.
X. 732 - will also include clerkage Charges for the tickets made non-issued.
X. 810 & Y. 810 Refunds of earnings Collected – refund in respect of a particular transaction presupposes an earlier receipt of money with respect to that transaction- whether  in cash by book adjustment. Consequently, overcharges or freight not collected by stations at the time of delivery of goods in connection with inwards 'To-Pay' traffic, as also overcharges on Warrants and credit Notes discovered before the debits is raised against the departments concerned, should not be shown under this head.
Y. 300 Military traffic- includes military live stocks.
Z 242
  1. Commercial licensing of Railway land (ordinary commercial plots, warehousing bulk oil installations, oil depots, steel yards & coal dump, private siding etc.)
  2. Licensing of land for tehbazari, shopping
  3. Licensing of land for Grow More Food
  4. Deleted

  5. Land licence given to Forest Department
  6. Land for concrete sleeper plant
  7. Land given to CONCOR
  8. Land given to Defence Department
  9. Other incomes (long term lease, building rent for GRP, P&T, maintenance and operational charges of level crossing & sidings and licence)
  10. Any other licensing except for property development
Z-243 The earnings from development of Railway land/air-space will be booked under Z-243. 


Haulage cost of pantry cars- Records all receipts from IRCTC for haulage of pantry cars.  

Z 510

Unclaimed and Damaged Goods.--(a) Unrecovered freight demurrage etc. on each consignment of unclaimed or damaged goods or parcels etc. should be charged to the sale proceeds/realisation from other departments etc. of such consignments, the balance, if any, of the sale proceeds / realisation being adjusted as under: 

i) Minus debit to relevant detailed heads for compensation under Minor head K200where a link  between compensation payment and realisatuon from  the disposal  of unclaimed goods etc. is established with in the same financial year; 

(ii) Credit to K-900 where such a link is not established within the same financial year, but liability for compensation payment is implied, and 

(iii) Credit to sundry earnings where no liability for compensation payment e- g. for unclaimed articles / luggage etc. left at station by passengers/Railway users etc is implied.

(iv) Any repayment should be adjusted to the head to which the net realisation was originally credited but in the case of earnings - however, it will be be booked under “Deduct refunds.’’

b) In case however, where a consignment of goods or parcels is lost or where the sale proceeds of any damaged consignment are not sufficient to cover freight demurrage etc. thereon, the latter or the excess of the latter over the former (as the case may be) should be deleted to the compensation account (detailed heads in Abstract K-200) if the sale proceeds of an unclaimed consignment of goods or parcels are not sufficient to cover freight, demurrage, etc. thereon, the latter or the excess of the letter over the former should be written off. 

c) In exceptional cases, however, where a number of consignment are sold in one lot and the sale proceeds of individual consignment cannot be ascertained, the aggregate of freight, demurrage etc. on all such consignment should be adjusted against the sale proceeds in proportion to the credits adjusted under a (i) to (iii) above and adjustments carried out as in (b) above.

Z 650 Other unclassified receipts.-Include items of the nature of -
  (1) Survey fees received from private bodies.
  (2) Receipts of the Publicity Department of individual Railways.
  (3) Cost of tender forms supplied to contractors on open lines:
  (4) Maintenance charges of approach roads to oil sidings.
  (5) Charges for printing work done for Railway institutes, sports, clubs, etc. in Railway Press.
  (6) Cost of Stores Bulletin supplied to outsiders.
  (7) Commission received from State Government for auditing the warrants issued by them to their police staff (Commission recovered from the Military Department on account of audit of Warrants and Credit Notes in connection with military traffic is taken as reduction of expenditure).
  (8) Commission received from catering contractors for auditing meal tickets, etc. issued to them.
  (9) Commission received from local bodies for auditing the amount of pilgrim tax collected on their behalf.
  (10) The amount recovered on account of salary, travelling allowance and contingent expenses of staff auditing the accounts of Out-Agencies.
  (11) Charges for conservancy to Postal and Police Departments.
  (12) Commission realized for collection of cess on soft coke.
  (13) Commission realized for collection of terminal tax.
  (14) Trade test fees received from the Military Department.
  (15) Amount recovered from vendors and others on account of cost of water supplied to them.
  (16) Amount recovered from vendors and outsiders for conservancy charges.
  (17) Fines recovered from vendors.
  (18) Recoveries from occupants of Railway rest houses on account of oil and electric charges.
  (19) Hire charges recovered for the use of motor cars and trolleys of one department to another or outside bodies.
  (20) Water charges on residential buildings recovered from employees of the Railway Department.
  (21) Cars and vendors licence fees.
  (22) Forfeited deposits.
  (23) Forfeited State Railway Provident Fund Bonus of Gazetted officers.
  (24) Stall
  (25) Amounts recovered from departments or ministries of the Government of India, etc. on account of work done for them in the Railway Laboratories.
  (26) Recoveries on account of diet or subsistence money to Railway servant summoned by court to give evidence.
  (27) Amount forfeited from Railway servants in lieu of notice of termination of service.
  (28) Excess cash.