C
Commercialpedia Indian Railways commercial circulars and policies

Expired cost Exhausted in less than

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TypeCommercial Circular
Topicreservation
CurrencyCurrency not verified

Summary

Minor Head or Plan Head 1100 Sub Head - 1140 - Permanent Way

Text of the circular

Plan Heads, Capital 
expenditure classification 
& Sources of Finance
1
Nageswara Rao M
9492432160

Erstwhile Demands 1 to 16
Revenue
Capital
1 to 15
16

Differences between
Revenue Expenditure
•Expired cost – Exhausted in less than 
Year
•Recurring expenditure
•Expense – Shown in P&L A/c
Capital Expenditure
•Unexpired cost – Benefits are lasted 
more than a year
•One time expenditure - 
•Asset – Shown in the Balance Sheet

Example:   Rails Expenditure under Plan Head – New Lines
Major Head – 5002 – Capital outlay on Railways Commercial Lines
Erstwhile Demand No. 16
Source of Finance – 20  - Capital
Minor Head   or Plan Head  1100      Sub Head  - 1140  - Permanent Way
Primary Unit / Object Head – 03 Contractual payments   
 
1
2
3
4
5
6
7
8
Source
Minor Head 
/ Plan Head
SH/DH
Primary 
Unit
2
0
1
1
4
0
0
3

Source of Finance – First two digits in Classification
Numerals
Source of Finance
Numerals
Source of Finance
20
Capital
27
SRSF (not in operation)
21
DRF
28
Capital – Nirbhaya Fund
23
DF – 1  - Passenger
30
Capital - Covid
33
DF – 2  - Labour welfare
35
SGF – Sovereign Green Fund
43
DF – 3  - Unremunerative
82
EBR – PPP
53
DF – 4  - Safety
83
EBR – IF
25
Capital Fund
84
EBR – IRFC
26
RSF- Railway Safety Fund
85
EBR - Special

20 - Capital

SHARE CAPITAL

il

21 – DRF – Depreciation Reserve Fund

23 – Development Fund I - Passenger

33 – Development Fund II – Labour welfare

43 – Development Fund III – Unremunerative works

53 – Development Fund IV - Safety

25 — Capital Fund

26- RSF – Railway Safety Fund

27 – SRSF – Special Railway Safety Fund

28 – Capital Nirbhaya Fund

29 RRSK – Rashtriya Rail Sanrakshak Kosh

30 — Capital (Covid)

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35 - SGF – Sovereign Green Fund

82 — EBR (PPP)

C Public >

_7
PPP) — C Private >

_

83 – EBR (Institutional Finance)

84 — EBR (IRFC)

INDIAN
RAILWAY
FINANCE
CORPORATION

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85 — EBR (Special)

special

Total Plan Heads

Plan Heads – Minor Heads
•Indicates Investment forecasts for Planning 
Commission, now replaced by NITI Aayog
•Minor Heads of Railway Capital under the Major Heads “5002-Capital Outlay on Indian 
Railways-Commercial lines”

Plan Heads - Series
•10 Series – Track, Computerisation & Research
•20 Series – Rolling Stock & Road Safety Works
•30 Series  - Bridge, S&T and Electrial
•40 Series - Mechanical
•50 Series – Staff & Customer 
•60 Series – Investments and Others
•70 Series -  Suspense
•80 Series – Metropolitan Cities - Transport

PH  11 -  New Lines Co-ordinator PCOM

PH  14 - Gauge Conversion Co-ordinator PCOM

PH  15 -  Doubling  Co-ordinator PCOM

PH  16 - Traffic facilities Co-ordinator PCOM

PH  17 -  Computerization Co-ordinator PCCM

PH  18 -  Railway Research

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PH 22 - Leased Assets

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PH  29 - Level Crossing Gates Co-ordinator PCSTE

PH  30 - ROB/RUB Co-ordinator CBE

PH  31 - Track Renewals Co-ordinator CTE

PH  32 - Bridge Works Co-ordinator CBE

PH  33 - S&T Works Co-ordinator PCSTE

PH  35 - Rly Electrification Co-ordinator PCOM

PH  36 - Electrical Works Co-ordinator PCEE

PH  41 - M & P Co-ordinator PCME

PH  42 - Workshop & PUs Co-ordinator - CWE

PH  51 - Staff Welfare Co-ordinator PCE

PH  53 - Customer Amenities Co-ordinator PCCM

PH  61 - Investments in PSU/JV/SPV

PH  64 - Other Specified Works Co-ordinator PCE

PH  65 - Training / HRD - PCPO

PH 71 - Stores Suspense

PH  72 - Manufacturing Suspense / WMS

PH  73 - MAC – Misc Advance Capital

PH  81 - MTP-Metropolitan Transport Projects - PCOM

PH  82 - Transfer to RRSK (Old one is SRSF)

Thursday, September 8, 2022
53
Nageswara Rao M 
9492432160

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