Page 207 - Account 10

c. Heater, fans, telephone sets, calculating machines, cheque writer, electrical
appliance, torch light and other electronic materials required such as radio
and television.
d. Small agriculture tools, vetenery equipment and technical equipment and
items used in drawings and designing purposes.
e. Machineries, equipment etc. used for security personnel and security
sectors but the small items costing less than Rs. 2000 have to be taken
under general office expense head No. 22311.
F. 29600 Public Construction (Main Head)

1. 29610 Public Construction :
29611 Public Construction:
It involves the cost of construction and extension of public assets like highways,
road, bridge, dams, cannels, ropeway, airdrome, etc. The cost of irrigation
project, drinking water project, mining etc. also come under this head. It
includes the following costs.
a. Cost of construction
b. Fuel expenses concerned with construction work
c. Expenses related with development of nursery and plantation.
2. 29620 Capital Maintenance:
29621 Capital Maintenance:
It includes the expenses on repairs and maintenance of building and other
capital assets for improving performance, efficiency, extending life, etc. but
the cost of expansion and addition of capital assets come under the respective
heads.

G. 29700 Capital Research and Consultancy (Main Head)
1. 29710 Capital Research and Consultancy:
29711 Capital Research and Consultancy Cost:
It includes the cost of feasibility study, drafting cost of survey, design, technical
consultancy service supervision cost, cost of research, etc.
29712 Software Development and Purchase Expenditure:
In includes the cost incurred for the development of software, purchase of
software are expenses incurred for upgrade of software.
G. 29800 Capital Contingencies (Main Head)

1. 29810 Capital Contingencies :
29811 Capital contingencies expenditures:
It includes the capital nature contingencies expenses which are not prescribed
at the time of budget allocation. But that should be reallocated into necessary
budget head to make expenditure.

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