Page 99 - IRSEM_Main Book

Para No. 4.2.1 Annexure: 4-A6

Classification of Capital and other Works Expenditure
(Extract of Indian Railways Financial Code, Volume II)

The sources of financing will be indicated in the beginning by the following alphabets:

P – Capital.

Q – DRF.
S – DF
RRSK

V – SF…
U – Revenue.

The next 4 digits will represent the Main, Sub and Detailed Heads of Classification, as
illustrated below:

Classification of Capital and other Works Expenditure

Sl. Name of Main Heads Sub-Heads
No. Demand Abstract Demand No. Name No. Name

1. .. .. Assets, 1100 New lines (Construction). 1170 Equipment Plant
Acquisition, and machinery*.
construction 1180 General Charges
and other Establishment. ++
Works

Expenditure 1400 Gauge Conversation. Same sub and
detailed
1500 Doubling.
classification as
1600 Traffic facilities Yard under no. 1100
Remodelling and others. with codified
digits for the
relevant plan
Head.

3300 Signalling and Do.
Telecommunication
works.

3400 Taking over of line wires Do.
from P. & T. Department.

3500 Electrification projects. Do.

*(Detailed Heads No.1173, 1177 for S&T and 1179 for Motor Vehicles).

++ (Detailed Head 1187 for S&T).

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 72 of 535