Page 206 - Account 10

1. 29120 Purchase of Building:
29211 Purchase of Building:
It includes the cost of purchase of building and acquisition of building including
land covered by it and other related expenses but the cost of construction of
building is taken to building construction head.
2. 29220 Building Construction:
29221 Building Construction:
It involves the cost of construction of building and shed and expansion and
additions of building and premises.

3. 29230 Capital Maintenance:
29231 Capital Maintenances Expenses (Building):
It includes the expenses made for the renovation of present building that add
the life of it but only maintenances of capital, assets included in 29221.
C. 29300 Furniture and Fixtures (Main Head)
1. 29310 Furniture and Fixtures:
29311 Furniture and Fixtures:
It involves the cost and expenses of purchase of furniture and their transportation,
insurance, VAT and import duty and other related expenses to acquire the
furniture and fixtures for office use.
D. 29400 Vehicle (Main Head)

1. 29410 Vehicle:
29411 Vehicle:
It involves the cost and expenses of purchasing vehicles like aeroplane,
helicopter, cars, motors, tractors, trucks, motorcycles and cycles for office use.
Besides, it also includes animals like mules, horses, bulls, etc. which are used for
carrying loads and cartage. It also includes cost of engine for vehicles and cost
related with import of vehicle engine, insurance, transportation and duties, etc.
associated thereto.

E. 29500 Machinery and Equipment (Main Head)
1. 29510 Machinery and Equipment:
29511 Machinery and Equipment:
It includes the cost of all kinds of machinery other than transportation means.
Cost of machineries, equipments, generators, transformers, survey equipment,
weighing machines, photographic and drafting equipment, computer,
photocopy machine, telephone set, television etc. come under this heading.
It also includes heater, fan, radio, agricultural tools and vetenary equipment
having cost more than two thousand rupees. The cost of the carriage, fees, taxes,
insurance associated with such items also fall under this head.
a. Machinery, plants and equipment used for production of goods.
b. Equipments required in hospitals.

206 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 207