Page 199 - Account 10

22112 Communication Charge:
The amount paid for telephone, telex, telegrams, internet, website, trunk
call, e-mail, fax and other communication expenses and deposit expenses for
installation of communication services.
2. 22100 Rental Charge:
22121 House Rent:
It includes rent of building, land, godown, etc. hired for office purpose
22122 Other Rent:
It includes the rent paid for the use of other assets like vehicles, plants, machinery
and other capital assets hired for official purpose.
B. 22200 Circulation and Maintenance of Capital Assets (Main Head)

1. 22210 Circulation and Maintenance of Capital Assets:
22211 Fuel:
It includes the cost of fuel or lubricants like petrol, diesel, battery, distilled
water mobil for vehicle, etc. But if the fuel used for construction work should be
added on concerned expenditure head.
22212 Repair and Maintenance:
It includes repairs and maintenance charges paid for the maintenance of
capital assets like furniture, building, bridge, machinery equipment and other
capital properties which are used regularly for official purpose. But repair of
maintenance of capital assets are treated as capital expenditures and included
in concerned budget head.
22213 Insurance:
It includes the insurance of public properties like road, bridge, cannel,
hydropower house, machinery, building, equipment, vehicle and third party
insurance. But insurance of assets under construction are included on concerned
capital expenditure head.
C. 22300 Office Materials and Services (Main Head)

1. 22310 Office Materials and Services:
22311 Office Expenses:
It includes
Postage, parcel, registry, insurance and courier charge, paper, record
files, envelop, stapler, punching machine, official printing, news papers,
magazine, books, etc. for office use.
Expenses for publication and circulation of government notice for tender,
quotation, contract, etc.
Stationery required for day to day operation of an office.
Expenditures for office materials and equipments and durable office
materials and equipments costing less than Rs. 2000.
Transportation charges of office materials.
Charge paid to bank, compensation and other service charge.

198 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 199