Page 141 - Office Practice and Accounting 10

21123 Medicine and It includes :
treatment • Amount paid for health insurance, medicine and
allowance treatment cost, transport charges and care taker
expenses as well as other expenses.
22000 Use of goods It includes :
and services • Rent of assets and services.

• Expenditure for the production of goods and services
which are not related to capital formation.
22100 Service charges Rent paid while acquiring assets and services on rent for
and rent government offices.
22100 Service charges Expenditures for utility services like water, electricity
and telephone charge.
22110 Services charges Expenditures for utility service like water electricity and
telephone charge.
22111 Water and • Electricity and water supply charges
electricity • Installation charges (electricity and waters)
charges • Deposits for installation of electricity and water
supply.
22112 Communication It includes the expenses on telephone, telegram, trunk
charges call, telex, internet charges, website expense, fax expense
and such communication related expenses. It also
includes expenses for letter, parcel ticket, registration;
return receipt, courier charges,etc.
22120 Rent It incorporates the rental charge paid against the lease
contract of building, go-down for purpose of government.
22121 Rent It includes the expenditures paid to the owner of house
and its premises. But rental charges paid for the building
with a purpose of public construction is included in
capital expenditure and rent of land is recorded in code
no. 28141.
22122 Other rent Rent paid against the use of vehicle, machine and
equipment as well as other capital assets in rent is
included in this code no. But if such rent is for public
construction then that is to be recorded in concerned
capital expenditure head.
22200 Operation and It includes operating expenses required for the operation
maintenance of vehicle and machinery equipment for official work.
expenditure of
capital assets

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