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29511 Machinery and The following expenses are incurred under this heading:
equipment • The cost of various types of heavy machinery, agriculture related
machinery and tools, tractor, (not used for carrying goods),
generator, transfer, factory equipments, construction related
machines, communication tools, scientific equipments and
goods, weight related tools, photographic equipment, office
machines such as fax, mimeographs, computer, printer.
• Repair and maintenance expenses by changing main part of
machines.
• Expenses for carriage, excise duty, tax, custom duty, insurance
etc, of such machines.
• Cost of following goods which is minimum one year durable
or per unit cost should be more than Rs. 2,000 necessary for
government office.
• Equipments necessary for hospital
1. Technical equipments such as heater, fan, telephone, set,
calculator, cheque writer, electric meter, torchlight, solar, inverter,
UPS, hard disc and its installation cost, technical equipments
necessary for radio and television broadcasting etc.
2. Agriculture tools, veterinary related small tools, drawing,
design, etc. related technical equipments.
3. Security related equipment, parts used in security department.
4. However, if per unit cost of machine is less than Rs. 2,000 it
should be included in budget head number 22311 as official
related expenses.
29600 Public It includes capital expenses incurred for public constructions.
construction
29610 Public It includes capital expenses incurred for public constructions.
construction
29611 Public It includes :
construction • Cost of construction and expansion of highway,
road, bridge, rope-way, and airdrome, project for
communication, electricity, drinking water, irrigation,
forestry and mining.
Construction cost includes.
• Cost of fuel directly related to construction
• Nursery establishment and plantation cost.
29620 Capital • It includes expenditures incurred for improvement of
improvement public construction and extends assets which expands
expenditure the life of capital assets.

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