Classification of Revenue Expenditure as per Finance Code Volume Two - Primary Units (Revenue)

1. Primary Units
(Revenue)
Presented by
Nageswara Rao M
9492432160

2. Primary Units
• The primary units (object of expenditure) are
an important and integral part of the
classification of expenditures
• Serve to analyse the expenditure by the
element of cost viz., wages/stores/other
expenditure etc.

3. Primary Units
Revenue Allocation
1 2 3 4 5 6 7 8
D.No Minor Head/Sub Head/Detailed Head Primary Unit/Object of expenditure
0 3 0 2 1 1 0 4

4. Importance of Object of Expenditure
Activity/Object
of Expenditure
POH Fuel Mainten
ance
Admin Misc Total
01 – Pay 20 30 60 60 30 200
27 – Materials 60 60 80 90 10 300
32 – Contractual
payments
60 30 35 45 30 200
99 – Other
expenses
10 15 35 10 30 100
Total 150 135 210 205 100 800

5. Revenue PU 01
• Salaries & Wages - Basic Pay
of employees/Officers

6. Revenue PU 02
Dearness Pay & Dearness
Allowance

7. Revenue PU 03
PLB – Productivity Linked Bonus

8. Revenue PU 04
HRA – House Rent Allowance

9. Revenue PU 07
Transport Allowance

10. Revenue PU 08
Matching Contribution of
Central Govt towards Defined
Contribution Pension Scheme –
NPS Contribution by Govt
Operated in erstwhile Demand
No. 13 only

11. Revenue PU 10
Kilometer Allowance - Granted
to Running Staff

12. Revenue PU 11
Overtime Allowance

13. Revenue PU 12
NDA – Night Duty Allowance

14. Revenue PU 13
Other Allowances

15. Revenue PU 14
Fees & Honoraria

16. Revenue PU 15
Transfer Allowance

17. Revenue PU 16
Travelling Expenses

18. Revenue PU 17
Air Travel expenses in lieu of
Privilege Pass

19. Revenue PU 18
Office expenses

20. Revenue PU 19
Rental for P & T Telephones and
calls including Trunk calls

21. Revenue PU 20
Leave encashment during
Service – Total 60 days in
alternate years i.e., Block of two
years
Introduced in 2009 year
Same PU for Capital also

22. Revenue PU 21
Advertising expenses

23. Revenue PU 22
Utilities includes Water bills etc
In 2015 year excluded Electricity

24. Revenue PU 23
Rental for Office equipment
(other than Data Processing)

25. Revenue PU 24
Printing & Stationery incl:
Publications

26. Revenue PU 25
CEA – Children Education
Allowance
Previous name is RTF –
Reimbursement of Tuition Fees

27. Revenue PU 26
Reimbursement of Medical
Expenses
Introduced in 2015

28. Revenue PU 27
Cost of Materials from Stock
Very Important Non Staff PU
i.e., Materials drawn from
Stores Depots
Erstwhile Demand No. 10 – Fuel
for Home Rly Rolling stock
PU 60 – Foreign Rly Rolling
Stock

29. Revenue PU 28
Cost of materials – Direct
Purchases
I.e., Stores drawn from outside
suppliers (other than Stores
Depots)

30. Revenue PU 29
Remuneration to Reengaged
staff, Officers & Consultants

31. Revenue PU 30
Cost of Electrical Energy
Payments to Discoms / SEBs
Traction & Non Traction
Previously this expenditure
charged to PU 32
Previously – booked initially to DN
08 or 10 and later transferred to
respective Demands. Now straight
away booked to respective DNs .
Introduced in year 2015

32. Revenue PU 31
• Fuel - Direct Purchase
• Fuel – Issue from Stock - Track
machines, Generators, Road
Vehicles,
• Bio Diesel – other than traction
purpose
• However cost of lubricants,
furnace oil etc. will be booked
in PU 99.
• Introduced in 2018 year

33. Revenue PU 32
Contractual Payments (for Works
& handling contracts)
Used for Engineering supplies of
Materials
All other direct purchase of other
stores – booked to PU 28
Very Important Non Staff PU
(other PUs are 27 & 28)

34. Revenue PU 33
Used for acceptance of Debits &
Credits from other Units
GTKM Debits & Credits – now
charged to PU 61 (2015
onwards)

35. Revenue PU 34
Intra-railway adjustment of
wages on POH and other
repairs of Home Railways from
WMS account to revenue
heads
Foreign Railways POH – PU 63

36. Revenue PU 35
Intra-railway adjustment of
Material on POH and other
repairs from WMS account to
revenue heads
Foreign Railways POH – PU 64

37. Revenue PU 36
Excise Duty on purchase of
Materials

38. Revenue PU 38
Sales Tax on Purchase of
Materials

39. Revenue PU 39
Air Travel - Domestic

40. Revenue PU 40
Air Travel - Foreign

41. Revenue PU 41
VAT – Value Added Tax

42. Revenue PU 42
Arrears of Pay
Introduced in 2011

43. Revenue PU 43
Arrears of Dearness Pay &
Dearness Allowances
Introduced in 2011

44. Revenue PU 44
Arrears of Allowances other
than DA
Introduced in 2011

45. Revenue PU 45
Service Tax

46. Revenue PU 46
Countervailing Duty

47. Revenue PU 47
Additional Customs Duty

48. Revenue PU 48
Customs duty on purchase of
Materials

49. Revenue PU 50
Computer hardware/system,
Software/application software
including expenditure on excise
/customs and sales tax; IT
related consultancy contracts,
cost of upgradation
Non Recurring expenditure

50. Revenue PU 51
Computer consumables
Examples: ribbons, cartridges
etc., discs, tapes, floppies,
computer stationary etc., rental
of computers and AMC
Recurring expenditure

51. Revenue PU 52
Laptops procured by Officers

52. Revenue PU 53
All India LTC – Leave Travel
Concession
Introduced in 2018

53. Revenue PU 54
Interest on delayed/non-deposit
of NPS contribution
Introduced in 2019

54. Revenue PU 60
• Fuel from stock – home
railway locomotives fuelled
by foreign railway -
• Only Prime Cost
• Taxes on Fuel booked under
PU 33

55. Revenue PU 61
GTKM Debits / Credits
IRFA Adjustments (Indian Railway
Financial Adjustments)
(Previously booked under PU 33)

56. Revenue PU 63
Inter-Railway adjustment of
wages on POH and other repairs
of Foreign Railways from WMS
account to revenue heads
Home Railways POH – PU 34

57. Revenue PU 64
Inter-Railway adjustment of
Material on POH and other
repairs of Foreign Railways from
WMS account to revenue
heads
Home Railways POH – PU 35

58. Revenue PU 72
CGST – Central Goods &
Services Tax

59. Revenue PU 73
SGST – State Goods & Services
Tax

60. Revenue PU 74
UTGST – Union Territory Goods
& Services Tax

61. Revenue PU 75
IGST – Integrated Goods &
Services Tax

62. Revenue PU 98
Credits or recoveries -
New PU created
Object of Credit – Distinct in
principal from an Object of
Expenditure
Previously booked to PU 99
(other expenses) – Very difficult
at the time of Budget estimates.

63. Revenue PU 99
Other Expenses
Any expenses is not classified in
above PUs, the same may be
allocated to PU 99

64. Tuesday, August 3, 2021 64