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:
Amount appropriated from Railway Surplus
The cost at debit of DF of an Asset which is abandoned without being replaced
Interest earned on the balance of the DF
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