Page 154 - Office Practice and Accounting 10

29621 Capital It includes :
improvement • Maintenance on building and other capital assets for
expenditure extending capital the quality and life of the assets but
- Public does not include the cost of expansion and addition to
construction the existing assets.
• But expenditure for extension of such assets are
included in code no. 29611.
29700 Research and It includes
capital oriented • the expenditures incurred for research and consultancy
consultancy during or before the period of capital construction.
• Research and consultancy for software purchase and
development.
29710 Research and It includes :
capital oriented • The expenditures incurred for research and consultancy
consultancy during or before the period off capital construction.
Research and consultancy for software purchase and
development.
29711 Research and It includes :
capital oriented • Cost of feasibility study
consultancy • Cost of survey, design and drafting
• Technical consultancy service charges for supervision
of construction work, cost of excavation and research.
29712 Purchase and It includes :
development of • Software development (including consultancy),
software purchase and significant upgrading of software.
29800 Contingency - This head is developed only to allocate budgets in lump
capital sum.
29810 Contingency This head is developed only to allocate budget in lump sum
- capital where allocation of budget is not possible. Amount of such
expenditure budget is to be allocated to different heads before spending.
29811 Contingency This head is developed only to allocate budget in lump sum
- Capital where allocation of budget is not possible. Amount of such
expenditure budget is to be allocated to different heads before spending.
Budget of this head can not be spend in this head.

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