Page 142 - Office Practice and Accounting 10

22210 Operation and It includes the expenditures of lubricants and fuel used in
maintenance vehicles and the other expenditures required for regular
expenditure of maintenance charges.
capital assets
22211 Fuel Fuel includes fuel for vehicle used for official purpose
like fuel, lubricants etc.
Fuel used in other machine equipment and except
vehicles.
• But fuel used for construction work should be
charged to the concerned expenditure heads, not to
the fuel for other purpose.
22212 Operation and It includes wages and materials required for regular
maintenance repairs and maintenance of :
charge - Building - machinery

- Road - Vehicles
- Bridge - Furniture
- Equipment - irrigation channels
It includes the batteries and other parts required for the
vehicles but the repair which increases life and values
are not included in it.
But expenditure made for addition of building expansion
of roads, replacement of part of machines and vehicles are
not included in it. They are to be included in concerned
items.
22213 Insurance It includes :
• The insurance premium paid for the insurance of
canals, road, power house, building machinery etc.
• Insurance charges of vehicles and third parties.
But insurance charges during construction period are not
included in this head. Such expenses are to be included in
concerned capital expenditure head.
22300 Office material It includes the cost for the purchase of office materials,
and service service and books.
22310 Office material It includes the cost for the purchase of office materials,
and service service and books.

136 Office Practice and Accounting 10