CHAPTER VI

MATERIALS

A—Allocation of the Cost of Materials

601-602 Procedure
603 Sources from which Materials are Obtained
604 Materials Received from Store Depots
605-606 Pairing of Issue Notes
607 Provisional Adjustment of Issue Notes
608 Main Stores Sub-Ledger
609 Adjustment of Cost of Stores received from Depots
616 Stores Purchased Direct
616 Stores Purchased Direct through the Indian Stores
617-618 Stores Purchased Direct through the Indian Stores Department
619 Stores Sub-Ledger for Credits
620-622 Stores Sub-Ledger for Out-turn of Process Shops
623-624 Stores Charges Write' Back Orders
625 Other Miscellaneous Charges
626 Miscellaneous Stores Sub-Ledger
627-631 Summary Sub-Ledger
. B—Allocation of the Cost of Repairing Materials
632 Procedure
633 Classification of Items sent to workshops for Repairs
634-636 Repair of Stock Item in Economic Batches
637-638 Repair of Non-Stock Items
639 Special Items sent for Repairs
640 Carriage and Wagon Wheels and Axles
641 Fixing of Average Repair Cost 
642 Electric Cell