• DF divides into 4 parts – I, II, III & IV  - P L U S

Debits: Source of Finance- First 2 numerals in Capital Classification    PLUS

Image	Part	First 2 numerals in Capital classification	Description PLUS	Examples
	I	23	Passenger Amenities and Other Railway Users Amenities	Water supply at Stations, waiting halls, refreshment rooms, retiring rooms, wash rooms, provision of fans in existing coaches, PRS, Public announcements etc.  Facilities in Goods sheds, Parcel offices such water facility, waiting room etc
	II	33	Labour Welfare works	Provision of New Hospitals, dispensaries, Schools, Railway Institutes, Recreation rooms, sports facilities, clubs, staff canteens, rest rooms, water supply, sanitation in Railway colonies, Railway quarters for Non Gazetted staff.
	III	43	Unremunerative works (improvement of operational efficiency)	Improvement of water supply at Stations for loco traffic purpose, removal of infringements, converting dead end sidings into through loops, additional loops at stations, electric lighting at sheds / stations, improvement in signaling facilities,  Provision of guard rails on Major bridges, telecommunication works, remodeling of stations yards, workshops, shed, store depots, provision of running rooms, rest houses for officers and subordinates, firefighting arrangement at stations, washable aprons on passenger platform lines, approach roads to stations.
	IV	53	Safety works	All Safety works other than LC Gates / ROBs/RUBs

Credits to DF:

1. Amount appropriated from Railway Surplus 

2. The cost at debit of DF of an Asset which is abandoned without being replaced 

3. Interest earned on the balance of the DF

*****