Reply-Wesco - FICO AM

Objective of this Document
This exercise is to understand the various business processes prevailing in the areas of Financial Accounting, Costing (Controlling) and
the three DISCOMS. This document is also usefull from the perspective of expectation from the new SAP ERP system. We have tried to
possible set of questions which will help OPTCL team to explain most of the current / expected processes and how they are currently i
existing ERP system , manual activity etc. and by whom at each of the DISCOMs.
The response is expected from each of the DISCOMS on each and every process. If any of the processes are differently practiced within
specify all the variations. It will be really helpful , if you can share any existing SOP ( Standard operating procedure) if available.
The questions are formed based on the processes listed in the "Technical Requirement Specification"(TRS) Document shared.
Please add any process / topics if missing as part of questionnarie. In case of any help / information required by any team member is u
question or providing response please mail us in the below mail ids.
Pala.Sankaramu@in.bosch.com
biswajit.ghosh@in.bosch.com
ShudhansuShekar.Mishra@in.bosch.com
SatishKumar.Singh2@in.bosch.com
Module: ER
No. Functional requirements Criticality
ERP.A Finance and Accounts
ERP.A.1 Ledger Relationships
ERP.A.1.1 Should provide the facility to have multiple, independent general ledgers which should be Vital
capable of supporting and be fully integrated with billing/sales, purchase and accounting
ledgers and cashbook
ERP.A.1.2 Should allow for information to be consolidated within general ledgers for month end reporting Vital
purposes
ERP.A.1.3 Postings to sub-ledgers should result in automatic postings to the control accounts in the Vital
general ledger
ERP.A.1.4 Should provide for access to operate the books of accounts of previous years parallel with the Vital
current year until the previous year books are closed by the appropriate authority
ERP.A.2 Account coding

ERP.A.2.1 Should record the following information for each account code:- Discom, Head Quarter Vital
Unit(s),RAO, Circle, Division, Sub-Division and Distribution Centers
ERP.A.2.2 It should be possible to define the account codes based on user specific requirements with a Vital
predefined logic like assets/Current Assets/stock etc... And should be possible to define and
categorize the account codes based on account groups.
ERP.A.2.3 Should have separate account code for franchise, wired, retail and other businesses Essential
ERP.A.3 Transaction input

ERP.A.3.1 It is anticipated that the following fields will be input on transactions Vital
ERP.A.3.2 Cost Analysis codes will be available on transaction records for analysis separate from that Essential
based on the account code, e.g. on some transactions a code will be entered, to facilitate
analysis of certain types of expense by that particular code.
ERP.A.3.3 It will be possible for account codes to be looked up during data entry (on the basis of all or Desirable
part of the account name).
ERP.A.3.4 Should provide for matching open debits with open credits in any account Vital
ERP.A.3.5 The system will support the following types of journal: - Accrual , Sample journal Vital
ERP.A.3.6 The system will support the following types of journal: - Recurring journals. Vital
ERP.A.4 Period-end Closing
ERP.A.4.1 Should be able to post accounting provisions for administrative expenses, payroll, depreciation Vital
etc.
ERP.A.4.2 Should automatically carry forward balances for balance sheet heads and reset all P&L head at Essential
the year end closing
Vital
Should prepare Financial Statements and generate Reports like (but not limited to) Trial
ERP.A.4.3 balances, Net movement by account, transaction lists, financial statements at various levels,
etc.
ERP.A.4.4 Interfaces - Should be able to upload accounting vouchers from different external applications Desirable
ERP.A.5 Others
ERP.A.5.1 The system must have the ability to create, maintain and save the company chart of accounts. Essential
ERP.A.5.2 Appropriate access rights at multiple level for data entry, audit, administration, Audit Trail etc. Vital
ERP.A.5.3 System should provide support for financial processing at HO/ZO levels. Desirable
ERP.A.5.4 The module should be able to track specific scheme loans and classify them as per the Essential
requirements (into Secured and Unsecured loans)
ERP.A.5.5 System should capture and indicate the approved budget for project and actual expense Vital
booked for the particular project
ERP.A.5.6 System should be able to generate the financial statements as per the identified Business Vital
activities of the Company
ERP.A.5.7 Interest on loans identified against assets to be capitalized till the capitalization (Work Order Essential
Completion Certificate) Write off , Deferments , Amortizations to be charged as determined by
the user
ERP.A.6 Bank Reconciliation

ERP.A.6.1 The system will facilitate bank reconciliation, using bank statements input either manual or Vital
automatic
ERP.A.6.2 The system should provide a list of items to be reversed which are outstanding for more than 6 Vital
months by query
ERP.A.6.3 The system will maintain records of all cheques deposited into collection accounts and paid to Desirable
all payees from expense account. The system should also match cash book and Cash remittance
advice (CRA) each day
ERP.A.6.4 Cash Register - The system will maintain details of all cash deposited and transferred to HQ on Vital
daily basis, Will also show ”on-date” un-cleared cheques from each unit.
ERP.A.6.5 Inter-unit Transfer Details
ERP.A.6.6 The system will maintain details of all inter unit transfers ,Collection account transfers from Vital
units to HQ accounts and account transfers from HQ account to unit accounts and identify the
transactions which are yet to be paired up
ERP.A.6.7 The system will maintain details of all inter unit transfers between the units and identify Essential
transactions which are to be paired up
ERP.A.7 Asset Accounting
ERP.A.8 Fixed Assets
ERP.A.8.1 Should support multiple currencies Essential
ERP.A.8.2 Should allow for classification by category, type. ID. Value, cost center etc. Essential
ERP.A.8.3 Should provide asset master with data captured at the time of acquisition like (but not limited Vital
to ) - Asset classification, class, usage status, depreciation details, AMC details etc. (History of
Assets)
ERP.A.8.4 Should provide to post JVs to convert revenue expenditure to Capital expenditure - (for various Vital
categories of expenses)
ERP.A.8.5 Should allow for capitalization in prior periods upon user-definable authorizations Essential
ERP.A.8.6 Should provide for capitalization of Imported assets considering both landed cost of asset and Essential
accounting gain/loss and adjust the Currency difference to the Assets
ERP.A.8.7 Should provide for additional capitalization on existing assets based on user defined Essential
parameters and simultaneously updating the fixed assets registers
ERP.A.9 Asset transactions
ERP.A.9.1 Should provide for transferring assets between locations and departments Essential
ERP.A.9.2 It should be possible to transfer assets across HQ, Circle office, division office, Cost centre etc. Vital
ERP.A.9.3 Should keep track of history of asset transfers ,asset splits , asset disposal, Vital
ERP.A.9.4 Capitalization of assets Essential
ERP.A.9.5 Should list down assets for disposing like "lost assets"/“Asset not in use” & “Written off Essential
assets/obsolete assets” upon proper authorization
ERP.A.9.6 Should be able to capture insurance details in the asset masters Vital
ERP.A.9.7 Should be able to revalue the fixed assets based on defined parameters by updation of Desirable
individual assets in the fixed assets register and corresponding adjustment for change in the
value of assets, depreciation and the reserve
ERP.A.9.8 Capture the fixed assets retired from active use on account of completion of useful life, defect, Vital
or any other reason (to be captured from the fixed asset register)
ERP.A.10 Depreciation
ERP.A.10.1 Should support multiple depreciation terms for each asset as per book depreciation, Section 32 Essential
of IT Act 1961, Section 350 of Companies Act 1956 , accounting standard no. 6 ,10 & 11 ,
Gazette of India, State Electricity Boards requirements & management Accounting requirement
ERP.A.10.2 Should track asset values for each of the above depreciation terms separately Essential
ERP.A.10.3 Should support multiple depreciation methods for each of the depreciation terms Straight-line, Essential
Written-down Value, Remaining Life
ERP.A.10.4 Should allow for multiple levels in grouping assets for each depreciation term Vital
ERP.A.10.5 Should provide for specific depreciation treatment for assets such as Low value assets and R&D Vital
assets
ERP.A.10.6 Should allow for changing depreciation details Vital
ERP.A.10.7 Should automatically calculate depreciation for every accounting period Essential
ERP.A.10.8 Should automatically post depreciation entries based on calculated depreciation Essential
ERP.A.10.9 Should be able to list down the assets on depreciation of 90% of the Asset value by means of a Vital
query and able to transfer the Asset to Assets not in Use Account
ERP.A.10.10 Depreciation on Assets funded vide Grants and Consumer contributions to be depreciated on Essential
the unfunded component of Assets
ERP.A.10.11 Depreciation to be re adjusted to the extent of change in the carrying value of Assets on Desirable
account of foreign exchange fluctuations
ERP.A.10.12 Depreciation to be computed from the date of capitalization of Assets (from the date of Vital
capitalization mentioned in the Works Completion Report or when asset is put to use)
ERP.A.11 Accounts Payable
ERP.A.11.1 Accounts Payables - General
ERP.A.11.1.1 Accounts payables should be fully integrated to the general ledger and the cashbook. Vital
ERP.A.11.1.2 Should allow for the transactions related to Vendor invoices , Vendor credit/debit notes, Vital
advances, payments receipts etc.
ERP.A.11.1.3 Vendor master
ERP.A.11.1.4 Should record details for each vendor including payment method , terms etc. Essential
ERP.A.11.1.5 Should be possible to set up "irregular vendors" account for processing transactions for rarely Essential
used vendors so as to obviate the need to set up individual master file records.
ERP.A.11.1.6 Invoice passing
ERP.A.11.1.7 The system should provide to temporarily capture the invoice details on receipt of the invoice Essential
by which invoices can be logged prior to entry in the ledgers.
ERP.A.11.1.8 The system should provide for the bill-passing against a purchase order or contract and with a Vital
goods receipt note/service receipt note or a quality acceptance note
ERP.A.11.1.9 System should allow capture of purchase orders in the initial entry of invoices. Vital
ERP.A.11.1.10 Point of raising work bill - Head Quarters, Circle level, Division/ Sub division, Master plan Vital
ERP.A.11.1.11 Should provide for overriding J.E s based on proper authorization Vital
ERP.A.11.1.12 Should allow for accumulating J.E s over a period and approving and posting them in a batch. Vital
ERP.A.11.1.13 Should provide for manually entering invoices (non-material related) for expenses Vital
ERP.A.11.1.14 Should provide for collation of advances to employees, RAO's etc. Vital
ERP.A.11.2 Payments
ERP.A.11.2.1 The payments procedure will use transaction discounts, and due dates to generate a list of Vital
proposed payments for approved invoices.
ERP.A.11.2.2 The proposed payment lists will be able to be run at any time. Vital
ERP.A.11.2.3 The system should calculate payment date based on due date, lead time for processing the Vital
payment and working calendar
ERP.A.11.2.4 It should be possible to run payment lists for specific vendor types Essential
ERP.A.11.2.5 It should be possible to run payment lists for specific banks Essential
ERP.A.11.2.6 The system will be able to prevent payments to vendors of more than a user specified amount Vital
ERP.A.11.2.7 If a vendor item is selected for non-payment, such status will attach to the vendor or invoice Vital
until deleted, and i.e. it must be specifically unset to allow payment in the future.
ERP.A.11.2.8 The payment run will support automatic payment by cheque, Demand drafts, including Vital
accounting for DD charges, Bank letters , cash
ERP.A.11.2.9 The system will produce a remittance advice for all payments made (irrespective of method of Essential
payment).
ERP.A.11.2.10 The system will maintain a cumulative register of cheques Vital
ERP.A.11.2.11 Post Invoice Passing, The office will request for funds or Advise the HQ to release payment Essential
directly through proper workflow enabled authorization
ERP.A.11.3 Cash Book

ERP.A.11.3.1 The cashbook will receive automatic postings from the Accounts payables and Accounts Vital
receivables together with manual posting of other payments and receipts.
ERP.A.11.3.2 The cashbook will be integrated with the general ledger. Postings will update specified general Vital
ledger accounts and general ledger cash book balances.
ERP.A.11.3.3 A full audit trail of cashbook transactions will be produced automatically. Vital
ERP.A.11.3.4 The system should be able to show the transaction level voucher for the expense against which Essential
the voucher is being raised
ERP.A.11.3.5 The system should have authorization for fund request release module at the Head Quarters Vital
only
ERP.A.11.4 Inter unit accounting
ERP.A.11.4.1 The system will maintain details of all funds released to the units by the expense heads Vital
ERP.A.11.4.2 The system will automatically post ledger entries against the inter-unit account when funds are Vital
released to the units
ERP.A.11.4.3 Each bank's details should be recorded in Bank Master Vital
ERP.A.11.5 Cash Management
ERP.A.11.5.1 Should support for accounting for collections, payments , cheque deposit through Cash Vital
Management services
ERP.A.11.5.2 Should keep track of "bounced" cheques and generate accounting entries for cheques bounced Essential
ERP.A.12 Cost Accounting and Budgeting

ERP.A.12.1 Expense Analysis
ERP.A.12.1.1 Should have provision for Classification of expenses, grouping at various levels , grouping at Vital
various criteria
ERP.A.12.1.2 Should provide for capturing expenses based on activities Vital
ERP.A.12.1.3 Should provide comparisons across periods and automatically analyze variances Essential
ERP.A.12.1.4 Should provide exception reports by amount/ events/employee / nature of expense/ Variance Vital
ERP.A.12.1.5 Should take depreciation entries from the Fixed Assets module and allocate depreciation to Vital
multiple levels up to the Cost Center/Unit defined
ERP.A.12.2 Overhead allocation
ERP.A.12.2.1 Should allow for multiple cycles of allocating overheads , iterative allocation and multiple basis Vital
for allocation
ERP.A.12.2.2 Should be possible to generate reports which segregate between direct and allocated expenses Vital
ERP.A.12.2.3 Should be possible to allocate each of the expense heads into identified business activities (E.g. Vital
Distribution Wires and Retail Supply)
ERP.A.12.3 Cost Reports
ERP.A.12.3.1 The system must be able to deliver cost reports. Vital
ERP.A.12.3.2 Statement of consumable stores and spare parts from monthly stock returns for major Vital
materials like (but not limited to) Line materials meters, Fuels & Lubricants, consumables,
transformers etc.
ERP.A.12.3.3 Cost of labour with regard to salaries and wages paid to the staff Vital
ERP.A.12.4 Other cost accounting records:
ERP.A.12.4.1 a) Record showing the receipts, issues and balances both in quantity and value and credit if any Desirable
ERP.A.12.4.2 b) Record showing the wastage, spoilage, rejections and losses of consumable stores whether Desirable
in transit, storage, operation or at any other stage both in value and sale of scrap
ERP.A.12.5 Budgeting – General

ERP.A.12.5.1 The system should provide for budgeting at a level which may be at the lowest level or any Essential
consolidation level.
ERP.A.12.5.2 In addition to the profit-center budgets, the system should provide for the overhead expense , Vital
Capital expense, Depreciation budgets and grants and
ERP.A.12.5.3 Finance charges Essential
ERP.A.12.5.4 The system should provide budgeting based on previous period budgets/ actuals Vital
ERP.A.12.5.5 Should allow for maintaining different versions ( all approved versions ) of the budget for Vital
tracking and refer to the latest version
ERP.A.12.5.6 The system should allow for generating comparative report between actual and any version of Vital
the budget
ERP.A.12.5.7 Should allow for recording overheads budgets based on Cost Centers and Expense Heads (both) Essential
ERP.A.12.6 Depreciation budgets

ERP.A.12.6.1 Should calculate depreciation budgets based on Fixed asset details, capital expenditure and Essential
planned depreciation rates
ERP.A.12.6.2 Should automatically allocate the budgeted depreciation to the cost centers based on Asset Desirable
Master/Capital Expenditure budget definitions
ERP.A.12.7 Capital Expenditure budget
ERP.A.12.7.1 The system should provide for recording the Capital Expenditure budget across Discom , Circle, Vital
Division, Sub-division etc.
ERP.A.12.7.2 The system should allow defining the budget on the Project Name, Desirable
ERP.A.12.7.3 Funding agency, scheme code no., Cost, Date of completion, Total expenditure, Approval status Vital
and cash grant for the project
ERP.A.12.8 Consolidation
ERP.A.12.8.1 It should be possible to generate financial statements at various levels Vital
ERP.A.13 Accounts Receivable
ERP.A.13.1 Accounts Receivables – General
ERP.A.13.1.1 Accounts receivables should be fully integrated to the general ledger and the cashbook. Essential
ERP.A.13.1.2 Should allow for the transactions such as Customer invoice and bills, Vital
ERP.A.13.1.3 Adjustment Journals, collections, Employee related payments Vital
ERP.A.13.1.4 Should provide option for posting consolidated collection statement by customer category Essential
when the billing cycle is run in the billing system
ERP.A.13.1.5 Should provide for manually posting adjustment entries to customer accounts Vital
ERP.A.13.1.6 Provision on Receivables on sale of Power to be created based on the pre determined rules Vital
ERP.A.13.2 Miscellaneous Receivables

ERP.A.13.2.1 Should allow for recording non-sales related receivables such as ( but not limited to ) Sale of Vital
Investments , Sale of Assets ,
ERP.A.14 Works Order Management

ERP.A.14.1 Allotment of work order numbers
ERP.A.14.1.1 The system should have a master control of allotment of work order series at the circle levels Vital
including their currency
ERP.A.14.1.2 The system must maintain standard coding for all the schemes that will be common across the Vital
Discoms
ERP.A.14.1.3 System should allow work order issue only against schemes that have been approved Desirable
ERP.A.14.1.4 System to be ready to identify and indicate projects which are 90% complete in comparison Desirable
with the Estimate - based on which capitalization as per user requirements could be
undertaken
ERP.A.14.1.5 Track the mobilization advance and apply check at each payment for limits Essential
ERP.A.14.2 Work order forms
ERP.A.14.2.1 The system will generate standard forms with details like Scheme codes , scheme names, Work Desirable
order, Date of sanction, project type(turnkey, labour etc.)
ERP.A.14.2.2 System should maintain Initial estimates records with Material requirement, labour cost , Vital
general charges and storage charges
ERP.A.14.2.3 Employee number and details of person to whom issued Desirable
ERP.A.14.2.4 Work order completion information, Narration, status, order type including their monitoring Vital
and capitalization.
ERP.A.14.2.5 The system will also maintain the work order register Vital
ERP.A.14.3 Controls
ERP.A.14.3.1 The system will check with the cash grants allotted to each unit prior to issuing the work order Essential
number
ERP.A.14.3.2 Postings for material values will have to match the general ledger postings in CWIP Vital
ERP.A.14.3.3 Automatic closure of work orders on March 31st and stopping of transactions against it Essential
ERP.A.14.3.4 Linking balance work orders with prior work orders Vital
ERP.A.14.3.5 The system should be able to track source of fund(internal or external) for each work/ asset Essential
Other Questions
1 Do you summarize your operational accounts to group accounts
(financial statement items ?
2 How many retained earnings accounts do you have? Should retained earnings be
disclosed in the balance sheet or in the income statement?
3 What is your current procedure for parking and releasing invoices
and or/credit memos?
4 What are the accounting practices you follow (IFRS, Local GAAP, Tax?). If you use
both then what are the differences in accounting practices between your Local GAAP
& IFRS.
5 Do you currently maintain inventory valuation methodology as per

Local GAAP
6 Do you give loan / Advances to employees ? Do you adjust monthly Loan

repayment / Advance against Employee salary ?
7 Please share us formate of all internal Reports relating to Finance and Accounting -
Financial Statement, P & L , BS, Cash Flow , Bank Reconcilliation , Asset Valuation
Module: ERP
Response relating to ASIS Understanding WESCO - Response
Yes
Currently how your General Ledger Account is structured Chart of Accounts with grouping of GL is
within your Chart of Account Level ? How many levels of GL
Account Grouping is currently in use. E.g. attached.Refer annexure-1
REVENUE>DIRECT REVENUE> Electric Charge -EC ( GL) --
Yes
Yes
How would you like to frame your current organizational units Current organizational units and their
and their functions in terms of responsive reporting :
OPTCL ( Hq) functions in terms of responsive
Discom > reporting :
Unit > Odisha Discoms:
RAO >
Circle > NESCO/WESCO/SOUTHCO/CESU
Division > Head Quarter (Corporate Office)
Sub- Distribution >
Distribution Center > Circles (Reporting to HQ) <down the line>
Divisions (Reporting to Circle & HQ) <down

the line>
Sub-divisions (Reporting to Division & Circle)
<down the line>
Sections (Reporting to Division)
Do you mean separate GL account code for Franchise, Wired, Yes

Retail and Other business ?
In SAP ( ERP ) there is a concept called Cost Center, Profit Our current process does not
center which is treated as Cost Object which is used to book
transactions and later on used for analysis purposes. Does your accomodate the process as mentioned
current process follow the same. If you use separate code for in ERP, however it is required for the
specific transaction posting please let us know accordingly. purpose of Cost Records and analysis as
well.
Yes
Yes
Yes
Yes
Yes
Yes
1. Do you classify open vendor/customer items in the financial 1.We classify vendor/customer in
statements according to short,
medium, or long term receivables/payables? Describe your financial statement into long term and
procedure. current payble . We classify trade
2. Do you show goods receipts without an invoice and invoices
receivable as good and doubt ful .
without goods receipts separately in your balance sheet
reporting? 2.No, we don’t entertain such
type of transactions contrary to the
accounting principle and separately
showing in balance sheet, question does
not arise.
Yes, required.
Yes, required.
Yes, required.
Does your financial processing among Head / Zonal office Yes only through banking mode.
includes the following ? :
Cash Transfer, Loans
1. In what kind of Scheme you receive Loan from 1.At present,CAPEX scheme.
Govt. ?
2. Do you also receive Grant from State govt. ? 2.Yes.
3. Does the Loan amount is received inGovt. Treasury or 3.Loan is being received through
directyl to designated bank acount of OPTCL ?
OPTCL/GRIDCO.
4. Does OPTCL use escrow Agent while processing refund 4.Yes.
when loan is taken from other Financial Institution ?
5.No such
5. Is there are any instance where refund is not processed ? instances till date.
6. In your current process how you process Interest payment ?
6. We have not yet
is there any debit Note involved ? processed payment of interest on capex
loan till date.
Who is responsible for preparing project wise budget 1. HO, Activity based budgeting having
planning ? E.g. Circle , HO… What factor is considered for
budget planning ? E.g. last 3 months expense… reference to recent updates.
2. Division Level > Circle Level.
Please specify at what level budget is set ? E.g. Circle Level ,
Regional Area Office …?
1. Only interest on Loan taken for Asset / AUC purpose is to be 1.We are considering employees cost
considered during Asset Capitalization …? Please let us know if
you consider other indirect charges .. other than interest on loan.
2.Yes.
2. Do you consider CWIP for all project related
expenses ?
Yes, required.
During reversal posting which date do you use ? Current date A cheque is valid for 3 months instead
or original document date ?
of 6 months. After 3 months, uncleared
cheques have to be reversed at Current
date. It can be before 3 months if the
drawer settles otherwise under proper
communication to us.
Yes, required.
Yes, required.
Yes, required.
Yes, required.
Only one currency, Indian currency.
Do you have Low Value Assets and how they are handled in Yes, we have low value assets. Assets
Asset Management ?
having value less than or equal to
5000/- are taken as 100% depreciated,
in the FY so arrived.
No instances yet as such, may be

desirable.
-do-
Do you maintain Asset Value in foreign currency ? If yes then -do-
how you maintain foreign currency fluctuation ?
-do-
In very rarest cases of emergencies

when situation so demands to meet the
exigencies at public interest.
Rare instances yet as such, may be
desirable.
Yes
Yes
What is your current Asset Transfer policy ? Which Assets you 1. Record as such is necessary. 2.
consider for Asset transfer to
Not In Use category ? No such Asset Transfer policy exists at
present.
Yes
Yes
Yes
1. Do you maintain specific Asset block for IT Depreciation Act 1.Yes, Block-I Land ,Block-II other Civil
1961 ? If yes please provide the relevant list of Asset block
Works ,Block-III- Plant & Machinery,
2. Does any of your Asset attracts Additional Depreciation ? If Lines Cables Net Work,Block IV- Vehicles
yes please provide us the details. ,Block -V- Furnitures& Fixtures ,Block-VI
3. Do you have separate report on Asset block and Office Equipments including Computers.
Depreciation calculation complying IT depreciation
Act 1961 ? If yes then please provide us your current reporting
format. 2.Yes, Plant and Mechinary under
Income Tax Act, 1961.
4. Since Section 350 of Companies Act 1956 is involved do you 3.Yes, reporting in finacial
currently group your Asset based on Useful Life ( Single /
Double / Triple Shift) since Depreciation in this case is statement as per companies Act and in
calculated based on the same. ? Do you file seperate Asset IT return as per IT Act.
report based on Depreciation calculation as per Section 350 of
Companies Act 1956 , accounting standard no. 6 ,10 & 11. If 4. For format, refer Annexure-c of Asset
yes then please share us the format. Mgt. Section
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
In your current system do you maintain separate category for Depreciation is calculated on the full
Assets which are partially funded ?
asset value; portion of depreciation on
assets created out of grants etc., is
charged against such grants etc., and
rest is charged to P&L.
Not Applicable
Yes
1. Who is responsible for sending Purchase requisition ? E.g. Yes, it should be fully integrated, should
Field Supervisor.
2. In the current scenario how approval process is laid on for allow and entertain said transactions.
purchase requisition ? 1 to 5 : Refer
3. Do you have separate controlling measure for PO creation ? remarks placed opposite.
Who is responsible for PO creation ? Is it Field Supervisor or
seperate purchase Dept. ? 6.Yes, provision is being
made for ongoing work.
4. Who maintain vendor Service Sheet ? 7. In division ,Contractor
5. After completion of work when Vendor invoice is received will submit the work bill to SDO for
who is responsible for acknowledgement and processing for verification. After verification, the bill
payment ?
will be forwaded to EE for pass and
6. Do you keep provision for Expense for the ongoing work ? payment. In case of project works under
7. Who is responsible for raising work bill and its approval different schemes, contractor is
before it is finally send to Accounts payable dept. ?
8. For employees related expense do you maintain employees submitting the bill to Planning&Works
as Supplier ? dept at HO, After verification by works
9. In which cases you post employees Advance ? e.g. Employee
Trip cost dept, the bill is forwarded to Finance
dept. for process and payment.
10. In which cases you process vendor invoice without PO ? 8. No.
9. Refer annexure-2.
10. In small value A&G
expenses, we process invoices without
PO.
Yes
Yes
Yes
Yes
Yes
????
Yes
Yes
Under approved DOP
????
????
Yes
????
1. Do you use special code during processing of vendor Invoices 1.There is no special code in use for
relating to discounts ? Your Current Process flow will be
extremely helpful for us. discounts.
2.After passing of bills at
division/circle/store, requisition are
sent to DDO-HO for release of fund.
After receiving the funds from HO
through bank transfer, payments made
to vendors through cheque/RTGS/NEFT.
Should be under user control.

Yes
Not sure, may be required.
Yes
Yes
Should be under user control.
Yes
Do you use pre-numbered checks? Yes, not at present.
Who has the authority to raise fund request or advise to HQ for At Division/Circle level, concerned EE
payment processing ? Is it related RAO ?
and SE are the authority to raise fund
How this Fund Request is backed up by subsequent entry request to HO. After receiving
posting ? Does the related authority raise Debit Note to HQ ? requisitions, the DDO, HO will release
the funds through bank transfer to
division/circle and susequently DDO, HO
raises debit advice to division/circle for
inter unit adjustment.
Yes
Yes
Yes
Yes
Yes
Not restricted to expense heads.

Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Who is responsible of preparing the required headwise budget Division wise budgets at Circle level
planning ?
committees duly consolidated at HO
Who is the final approver of Budget Planning? level.
After required approval how Budget is allocated to each circle /
RAO ? HO level committee head.
Passed on to divisions through circles.
Activity based having reference to
previous period budgets/actuals.
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
In terms of Operational Revenue collection please 1.LT Customer Billings are made
confirn how income generated from customer billing get through spot billing and HT/EHT billgs
posted to your current legacy from other system ?
are made directly by billing center of
Which division / sub division collects customer WESCO.
payments and how it is transferred directly to bank
account ? or the customer payment directly get
deposited to Bank ? 2.Revenue MIS are generated through
In which instances you require to keep provisions on billing center by uploading the above
Receivables ? data.
3.The revenue MIS then posted to
accounts through JV.
4.All div./subdiv/sections/franchise are
collecting money through
cash/cheques/direct deposit in bank.
5.HT and EHT consumers are paying

through NEFT and RTGS.
6.In some cases (bi monthly LT billing)
provision is required for the period
March.
How do you record other recevables ? Does your current Yes

legacy have the opion of generating Customer invoices / bill for
OPTCL's non operational services ?
At the division level.

Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes, we understand cash grant means

DOP.
Yes
No User should have the control.
Yes
Yes
In the balance sheet.
Already discussed in length.
Local GAAP & Tax, difference in

disclosure of some items in financial
statements.
We follow weighted average method of

valuation of inventory.
Yes
Enclosed separately as Annexures.

Remarks
A brief write-up on chart of accounts presently

in operation alongwith account codes and list
of GL-accounts is enclosed as Annexure-1.1 &
Annexure-1.2, respectively.
Block-I Land
Buildings
Block-II & Other Civil Works
Plant Block-III
& Machinery, Lines Cables Net Work
Block-IV Vehicles
Block-V
Furnitures & Fixtures
Office
Block-VI
Equipments including Computers
We are having centralised storing system to cater

maintenance requirements of our Distribution Network-
system. Stock-statement depicting various items/materials
available in the store is provided to the Circle offices by the
Central Store at every week-end. The Circle level
committee consisting of Circle-SE as Chairman, all EE's of
divisions under the circle as members and the JE of
concerned section/the SDO of the concerned sub-division
is/are the proposer, prepares the work-estimates under
approved DOP. The availability of material so required for
the work is found out with reference to the weekly-stock
statement. If available then Indent (material requisition) is
raised to store, if not available then a PO is raised (under
approved DOP) to the approved vendors for supply in
consonance with Purchase Department at HO and Central
Store-division. In case of exceeding DOP or in a scenario
when Purchase Department at HO is aware of similar
requirements from other circles as the case may be, the
Purchase Department may initiate PO for a larger quantity
to the approved vendors, if there is none through
tendering process. In all the scenarios, Central Store is the
destination for supply of materials by the vendors.
erp.A.13.1.1 TO erp.A.13.1.6 : Yes.
A brief write-up on Billing-system, Consumer-

coding, MIS and Screening activities inoperation
is enclosed as Annexure-3.
ables Net Work
ng Computers
WESCO UTILITY
CHART OF ACCOUNTS
A/C CODE (Main
Group - Sub-Group -
Head of Account)
10
10.1
10.101
10.102
10.103
10.2
10.201
10.202
10.203
10.208
10.210
10.211
10.222
10.233
10.3
10.301
10.305
10.310
10.311
10.315
10.320
10.322
10.333
10.4
10.401
10.402
10.412
10.413
10.5
10.501
10.502
10.503
10.504
10.509
10.511
10.515
10.516
10.517
10.531
10.532
10.535
10.536
10.537
10.538
10.541
10.542
10.543
10.551
10.552
10.553
10.555
10.561
10.563
10.565
10.567
10.571
10.572
10.574
10.576
10.577
10.580
10.581
10.582
10.583
10.584
10.585
10.586
10.587
10.599
10.6
10.601
10.602
10.603
10.604
10.605
10.611
10.612
10.613
10.621
10.622
10.631
10.641
10.685
10.7
10.710
10.715
10.720
10.725
10.730
10.735
10.740
10.745
10.750
10.8
10.810
10.820
10.830
10.840
10.850
10.860
10.870
10.880
10.9
10.901
10.902
10.903
10.904
10.905
10.906
10.907
10.908
10.909
10.990
12
12.210
12.610
12.710
12.810
12.910
12.911
14
14.23
14.24
14.25
14.27
14.28
14.30
14.33
14.36
14.38
14.51
14.52
14.53
14.54
14.55
14.59
14.75
14.76
14.77
14.79
14.80
15
15.2
15.201
17
17.3
17.301
18
18.101
18.201
20
20.1
20.190
20.2
20.290
20.3
20.310
20.330
22
22.2
22.201
22.202
22.203
22.204
22.205
22.206
22.207
22.208
22.209
22.210
22.211
22.212
22.213
22.219
22.221
22.222
22.223
22.224
22.225
22.226
22.227
22.228
22.229
22.230
22.231
22.232
22.233
22.239
22.3
22.301
22.302
22.303
22.304
22.305
22.306
22.307
22.308
22.309
22.310
22.311
22.312
22.313
22.319
22.321
22.322
22.323
22.324
22.325
22.326
22.327
22.328
22.329
22.330
22.331
22.332
22.333
22.339
22.4
22.401
22.402
22.403
22.404
22.405
22.406
22.407
22.408
22.409
22.410
22.411
22.412
22.413
22.419
22.421
22.422
22.423
22.424
22.425
22.426
22.427
22.428
22.429
22.430
22.431
22.432
22.433
22.439
22.5
22.501
22.502
22.503
22.504
22.505
22.506
22.507
22.508
22.509
22.510
22.511
22.512
22.513
22.519
22.6
22.601
22.602
22.603
22.604
22.605
22.606
22.607
22.608
22.609
22.610
22.611
22.613
22.619
22.621
22.622
22.624
22.639
22.640
22.650
22.660
22.680
22.8
22.810
22.830
22.850
22.860
22.890
22.891
23
23.1
23.101
23.102
23.103
23.104
23.105
23.106
23.107
23.108
23.109
23.110
23.111
23.112
23.113
23.114
23.115
23.116
23.2
23.201
23.202
23.203
23.204
23.205
23.206
23.207
23.208
23.209
23.210
23.211
23.212
23.213
23.214
23.215
23.216
23.3
23.301
23.302
23.303
23.304
23.305
23.306
23.307
23.308
23.309
23.310
23.311
23.313
23.315
23.316
23.321
23.322
23.323
23.324
23.325
23.326
23.327
23.328
23.330
23.331
23.333
23.335
23.336
23.341
23.342
23.345
23.346
23.348
23.349
23.351
23.352
23.353
23.354
23.355
23.356
23.357
23.358
23.359
23.360
23.361
23.363
23.365
23.366
23.371
23.372
23.373
23.374
23.375
23.376
23.377
23.378
23.380
23.381
23.383
23.385
23.386
23.391
23.392
23.395
23.396
23.398
23.4
23.401
23.402
23.403
23.404
23.405
23.406
23.407
23.408
23.409
23.410
23.411
23.412
23.413
23.414
23.415
23.461
23.462
23.465
23.466
23.5
23.501
23.502
23.503
23.504
23.505
23.507
23.508
23.509
23.510
23.511
23.513
23.515
23.521
23.522
23.523
23.524
23.525
23.527
23.528
23.529
23.530
23.531
23.535
23.7
23.701
23.705
23.706
23.8 / 9
23.801
23.811
23.917
24.1
24.110
24.111
24.112
24.120
24.121
24.125
24.191
24.192
24.193
24.2
24.210
24.220
24.3
24.301
24.302
24.303
24.304
24.307
24.320
24.4
24.401
24.402
24.403
24.404
24.406
24.407
24.416
24.420
24.501
24.601
24.7
24.701
24.703
24.707
25
25.201
25.501
25.601
26
26.201
26.501
26.601
27.1
27.101
27.102
27.103
27.104
27.2
27.201
27.202
27.203
27.204
27.206
27.207
27.208
27.209
27.210
27.211
27.212
27.213
27.214
27.3
27.310
27.320
27.330
27.340
27.350
27.4
27.410
27.420
27.425
27.8
27.802
27.803
27.9
27.910
27.920
27.930
27.980
28.1
28.103
28.104
28.106
28.2
28.213
28.221
28.229
28.251
28.252
28.253
28.254
28.255
28.328
28.4
28.401
28.402
28.6
28.610
28.620
28.7
28.729
28.744
28.746
28.8
28.801
28.802
28.804
28.805
28.806
28.820
28.821
28.822
28.823
28.824
28.825
28.826
28.828
28.829
28.830
28.860
28.861
28.862
28.863
28.864
28.865
28.9
28.914
28.916
28.919
28.930
28.932
28.940
31
31.040
31.041
31.042
31.043
31.044
31.045
31.046
31.047
31.048
31.051
31.081
31.082
31.083
31.084
31.085
31.090
31.091
31.092
31.093
31.094
31.095
31.096
31.097
31.112
31.113
31.114
31.115
33
33.040
33.041
33.042
33.043
33.044
33.045
33.046
33.047
33.048
33.051
33.081
33.082
33.083
33.084
33.085
33.090
33.091
33.092
33.093
33.094
33.095
33.096
33.097
33.113
34
34.040
34.041
34.042
34.043
34.044
34.045
34.046
34.047
34.048
34.051
34.081
34.082
34.083
34.084
34.085
34.090
34.091
34.092
34.093
34.094
34.095
34.096
34.097
34.113
36
36.040
36.041
36.042
36.043
36.044
36.045
36.046
36.047
36.048
36.051
36.081
36.082
36.083
36.084
36.085
36.090
36.091
36.092
36.093
36.094
36.095
36.096
36.097
36.113
37
37.040
37.041
37.042
37.043
37.044
37.045
37.046
37.047
37.048
37.051
37.081
37.082
37.083
37.084
37.085
37.090
37.091
37.092
37.093
37.094
37.095
37.096
37.097
37.112
37.113
41
41.108
41.112
41.113
41.114
41.115
41.143
41.144
41.145
41.210
42
42.101
42.2
42.201
42.3
42.301
42.310
42.399
42.4
42.401
42.5
42.501
43
43.110
43.210
43.310
43.410
43.510
44
44.1
44.110
44.115
44.120
44.125
44.130
44.135
44.136
44.140
44.145
44.146
44.150
44.2
44.210
44.220
44.230
44.3
44.310
44.320
44.330
44.340
44.350
44.4
44.401
44.402
44.403
44.404
44.405
44.406
44.407
44.408
44.409
44.410
44.411
44.412
44.413
44.421
44.422
44.423
44.431
44.432
44.433
44.441
44.442
44.443
44.444
44.445
44.451
44.460
44.461
44.465
44.468
44.471
44.472
44.473
44.474
44.475
44.480
44.481
44.484
44.485
44.486
44.487
44.488
44.489
46
46.1
46.101
46.102
46.103
46.105
46.106
46.121
46.122
46.123
46.125
46.126
46.127
46.3
46.301
46.302
46.303
46.4
46.410
46.430
46.431
46.432
46.433
46.434
46.435
46.436
46.437
46.5
46.501
46.551
46.7
46.701
46.705
46.723
46.738
46.8
46.810
46.9
46.916
46.917
46.921
46.922
46.923
46.924
46.925
46.937
46.938
46.940
46.961
46.962
46.963
46.964
47
47.1
47.110
47.111
47.120
47.121
47.130
47.131
47.140
47.141
47.150
47.151
47.160
47.161
47.170
47.171
47.180
47.181
47.190
47.191
47.210
47.211
47.2
47.210
47.211
47.3
47.301
47.302
47.311
47.312
47.321
47.331
47.332
47.341
47.342
47.351
47.352
47.5
47.502
47.6
47.601
47.602
47.604
47.690
48.1
48.101
48.102
48.103
48.104
48.105
48.106
48.107
48.108
48.109
48.110
48.111
48.113
48.115
48.116
48.2
48.201
51
51.2
50.201
50.207
51.205
51.237
51.238
51.244
52
52.1
52.102
52.110
52.120
52.130
52.140
53
53.7
53.701
53.702
53.703
53.704
53.705
53.797
53.798
53.799
55
55.1
55.110
55.2
55.210
55.3
55.310
55.320
55.330
56
56.110
56.210
56.510
56.610
56.650
56.660
56.670
57
57.1
57.150
57.160
58
58.1
58.110
58.2
58.210
61.2
61.201
61.202
61.203
61.204
61.206
61.209
61.211
61.212
61.213
61.214
61.219
61.221
61.222
61.223
61.224
61.225
61.229
61.231
61.232
61.233
61.234
61.235
61.239
61.241
61.242
61.243
61.244
61.245
61.249
61.261
61.262
61.263
61.264
61.265
61.269
61.271
61.272
61.273
61.274
61.275
61.279
61.281
61.282
61.283
61.284
61.285
61.289
61.291
61.292
61.293
61.294
61.295
61.299
61.3
61.301
61.302
61.303
61.304
61.305
61.309
61.311
61.312
61.313
61.314
61.315
61.319
61.321
61.322
61.323
61.324
61.325
61.329
61.331
61.332
61.333
61.334
61.335
61.339
61.351
61.352
61.353
61.354
61.355
61.359
61.361
61.362
61.363
61.364
61.365
61.4
61.401
61.5
61.501
61.502
61.503
61.504
61.505
61.506
61.507
61.508
61.510
61.511
61.512
61.513
61.514
61.515
61.520
61.541
61.542
61.543
61.544
61.545
61.546
61.547
61.548
61.550
61.551
61.553
61.554
61.555
61.560
61.6
61.610
61.7
61.710
61.720
61.9
61.901
61.902
61.903
61.904
61.905
61.906
61.990
62
62.2
62.211
62.212
62.213
62.214
62.215
62.228
62.250
62.251
62.265
62.270
62.3
62.321
62.323
62.330
62.340
62.360
62.369
62.4
62.410
62.9
62.901
62.902
62.903
62.904
62.905
62.906
62.907
62.908
62.912
62.916
62.917
62.918
62.919
62.920
62.921
62.922
62.923
62.924
62.999
65
65.210
65.410
65.510
65.610
65.710
65.810
65.910
70.1
70.108
70.114
70.143
70.144
74
74.1
74.128
74.129
74.130
74.131
74.132
74.133
74.134
74.135
74.136
74.137
74.138
74.139
74.140
74.141
74.142
74.143
74.144
74.145
74.152
74.153
74.154
74.2
74.210
74.211
74.212
74.213
74.214
74.215
74.216
74.217
74.218
74.219
74.220
74.221
74.228
74.229
74.230
74.3
74.301
74.302
74.303
74.304
74.305
74.306
74.310
74.311
74.312
74.4
74.416
74.417
74.418
74.5
74.501
74.502
74.503
74.504
74.505
74.506
74.507
74.508
74.509
74.510
74.511
74.512
74.513
74.514
74.515
74.516
74.517
74.518
74.519
75.520
74.521
74.522
74.523
74.524
74.525
74.526
74.527
74.528
74.529
74.530
74.531
74.532
74.533
74.534
74.535
74.536
74.537
74.538
74.539
74.540
74.541
74.542
74.6
74.604
74.605
74.606
74.607
74.608
74.609
74.613
74.614
74.615
74.619
74.620
74.621
74.622
74.623
74.624
74.7
74.701
74.702
74.703
74.704
74.705
74.706
74.707
74.708
74.709
74.710
74.711
74.712
74.713
74.714
74.715
74.716
74.717
74.718
74.719
74.720
74.721
74.722
74.723
74.724
74.8
74.801
74.802
74.803
74.804
74.805
74.806
74.807
74.808
74.809
74.810
74.811
74.812
75
75.1
75.104
75.105
75.106
75.119
75.120
75.121
75.129
75.130
75.131
75.144
75.145
75.146
75.154
75.155
75.156
75.169
75.170
75.171
75.179
75.180
75.181
75.194
75.195
75.196
75.2
75.204
75.205
75.206
75.219
75.220
75.221
75.229
75.230
75.231
75.244
75.245
75.246
75.254
75.255
75.256
75.269
75.270
75.271
75.279
75.280
75.281
75.294
75.295
75.296
75.3
75.304
75.305
75.306
75.319
75.320
75.321
75.329
75.330
75.331
75.344
75.345
75.346
75.354
75.355
75.356
75.369
75.370
75.371
75.379
75.380
75.381
75.394
75.395
75.396
75.4
75.404
75.405
75.406
75.419
75.420
75.421
75.429
75.430
75.431
75.444
75.445
75.446
75.454
75.455
75.456
75.469
75.470
75.471
75.479
75.480
75.481
75.494
75.495
75.496
75.5
75.504
75.505
75.506
75.519
75.520
75.521
75.529
75.530
75.531
75.544
75.545
75.546
75.554
75.555
75.556
75.569
75.570
75.571
75.579
75.580
75.581
75.594
75.595
75.596
75.6
75.611
75.612
75.614
75.615
75.617
75.618
75.619
75.621
75.690
75.7
75.701
75.702
75.703
75.704
75.705
75.706
75.707
75.708
75.709
75.790
75.8
75.801
75.802
75.803
75.804
75.805
75.806
75.807
75.808
75.890
75.9
75.910
76
76.1
76.101
76.102
76.103
76.104
76.105
76.106
76.107
76.109
76.111
76.112
76.113
76.114
76.120
76.121
76.122
76.123
76.124
76.125
76.126
76.127
76.128
76.129
76.131
76.132
76.133
76.134
76.136
76.137
76.138
76.150
76.151
76.152
76.153
76.154
76.155
76.156
76.157
76.158
76.159
76.160
76.161
76.162
76.163
76.164
76.165
76.166
76.167
76.168
76.169
76.170
76.171
76.172
76.173
76.174
76.175
76.176
76.177
76.178
76.179
76.180
76.190
76.2
76.210
76.220
76.221
76.222
76.223
76.224
76.230
76.240
76.245
76.249
76.250
76.251
76.260
76.261
76.270
76.271
76.281
76.299
76.9
76.910
77
77.1
77.110
77.120
77.150
77.160
77.170
77.180
77.190
77.191
77.5
77.510
77.520
77.530
77.540
77.550
77.6
77.610
77.7
77.710
77.720
77.731
77.732
77.735
77.736
77.737
77.738
77.739
77.9
77.910
78
78.1
78.101
78.2
78.220
78.5
78.523
78.538
78.540
78.595
78.6
78.610
78.620
78.630
78.8
78.821
78.822
78.823
78.824
78.825
78.826
78.827
78.828
78.829
78.830
78.831
78.832
78.833
78.834
78.835
78.836
78.841
78.842
78.843
78.844
78.853
78.861
78.862
78.863
78.864
78.865
78.866
78.867
78.871
78.873
78.881
78.882
78.883
78.884
78.885
78.886
78.887
78.9
78.910
79
79.1
79.110
79.120
79.130
79.4
79.410
79.420
79.430
79.440
79.5
79.510
79.511
79.520
79.530
79.531
79.560
79.561
79.571
79.572
79.573
79.590
79.7
79.710
79.720
79.730
79.8
79.881
79.882
79.883
79.884
81
81.110
83
83.110
83.210
83.310
83.410
83.510
83.610
83.710
83.810
83.820
83.840
- *** -
WESCO UTILITY
CHART OF ACCOUNTS
PARTICULARS OF ACCOUNT HEADS
FIXED ASSETS
Land & Land Rights
Land owned under full title
Land held under lease
Cost of land development on leasehold land
BUILDINGS CONTAINING TRANSMISSION AND DISTRIBUTION INSTALLAT IONS

Buildings containing Thermo-Electric Genrating Plant
Buildings containing Hydro-Electric Genrating Plant
Buildings containing Deisel-Electric Genrating Plant
Building containing Distribution Installation
Anciliary Buildings
Office Buildings
Residential Colony for staff
Other Buildings
Hydraulic Works
Hydraulic Works-forming part of hydro electric system, dams, spilways, weirs, canals, re-
inforced concreate flumes and syphons.
Hydraulic Works-forming part of hydro electric system, re-inforced concreate pipelines and
surge tanks, steel pipelines, service gates, steel surge tanks, hydraulic control valves and
other hydraulic works.
Cooling Water System
Cooling Towers
Sweet Water arrangement including reservoir etc.
Plant & Pipe lines for water supply in residential colony
Drainage & swerage-Residential colony
Other Hydraulic Works
Other Civil Works

Pucca Roads
Kaccha Roads
Railway Slidings
Miscellaneous Civil Works
Plant & Machinery
Boiler Plant & Equipments
Furnace / Burners
Turbaine-Generator-Steam power generation
Plant foundations for steam power plant
Auxiliaries in Steam power plant
Locomotive and Wagons
Coal handling plant and hadling equipments
Oil storage Tank, oil handling Plant & equipmenrts
Gas station, gas pipelines etc.
Hydel power generation plant
Plant foundation for hydel power generating plant
Auxiliaries in hydel power plant
Gas power plant
Plant foundation for gas power plant
Auxiliaries in gas power plant
Transmission plant-transformers having a rating of 100 KVA and above
Other Transformers
Other Transmission plants, Transformer kiosks S/S equp.
Material Handling equipment-Earth-Movers, bulldozers
Material Handling equipment-cement mixures
Material Handling equipment-Cranes
Material Handling equipment-Others
Switchgears including cable connections
Battterie including charging equipments
Fabication shop/ Workshop plant & equipments
Lightning arrestors
Communication Equipments-Radio & high frequency Carrier Systems
Communication Equipments-Telephone lines & Telephones
Static machine tools & equipments
Air-conditioning plant-static
Air-conditioning plant-portable
Refregerators & water coolers
Meter testing Laboratory tools & equipments
Equipments in hospitals/ Clinics
Tolls & Tackles including station maintenance equipments
Show room equipments
Demonstration equipments
Laboratory Equipments
Synchronous condensers
Other Miscellaneous equipments
Lines, Cable Network Etc.

Over Head lines & apparatus-More than 66 KVA<13.2 KVA
Over Head lines & apparatus-More than 13.2 KVA<66 KVA
Over Head lines & apparatus-nominal voltage < 13.2 KVA
Over Head lines & apparatus-Concrete Support
Over Head lines & apparatus-Treted wood support
Under ground cables incuding Joint boxes & Disconecting Boxes >13.2 KVA
Under ground cables incuding Joint boxes & Disconecting Boxes <13.2 KVA
Under ground cables - cable duct system
Service connection - High VoltAGE
Service connection -Medium & low voltage
Metering equipments
Street lighting and signal system
Micellaneous equipments
Vehicles
Road rollers and other heavy vehicles
Truck, tempos & trekkers
Tractors and trailers
Buses including minibuses
Jeeps & motor cars
Ambulances
Motorcycles and scooters
Cycles
Other vehicles
Furniture & Fixtures

Furniture & Fixtures in plants
Furniture & Fixtures in adminstrative offices/field offices
Furniture & Fixtures in Other Locations
Furniture & Fixtures in other locations
Electrical wiring, light fan etc installation in plants
Electrical wiring, light fan etc installation in Adminstrative/field offices
Electrical wiring, light fan etc installation in Residential qtrs
Electrical wiring, light fan etc installation in Other locations
Office Equipments
Calculators
Type writers
Cash registers
Computers
Bradma Machines for billings
Teleprinters
Intercom Systems
Duplicating instruments & Photocopiers
Cash Chests
Other ofice equipments
PROVISION FOR DEPRECIATION

Prov.for Deprn. - Buildings
Prov.for Deprn. - Plant & Machinery Including Line cables
Prov.for Deprn. - Vehicles
Prov.for Deprn. - Furniture & Fixtures
Prov.for Deprn. - Computer
Prov.for Deprn. - Other Office Equipment
CAPITAL WORKS-IN-PROGRESS
Capital WIP-GRIDCO System Improvement
Capital WIP-GRIDCO R.E. Supporting
Capital WIP-GRIDCO T&D
Special T&D of REC-ADB WORKS
R.E.C. (S.I. Scheme)
Central Sponsored Scheme - APDRP
REC Distribution Support Scheme
IBRD Funded Projects-PMU
CAPEX
RE/LI Scheme
R.E.C. Scheme (Normal)
R.E.C. Scheme (Harijan Basti)
R.E.C. Scheme (M.N.P)
R.E.C. Scheme (S.P.A)
Kutirjyoti Scheme
Other Miscellaneous (Civil Works)
Special Repair (Cyclone/Flood)
Special Repair (Others)
T&P-General
Replacement of Burnt Transformers
Other Accounts for Assets at Construction Stage

Revenue Expenses pending allocation over Capital Works
Revenue Expenditures pending allocation over Capital Works
DEFERRED COSTS
Expenditure on survey / feasibility studies of projects not yet sanctioned
Expenditure on Survey - Feasibility Study of Projects
INTANGIBLE ASSETS
Payment to acquire right to receive power from other bodies
Preliminary Expenses - for forming & organising Board
INVESTMENTS
Investment against Funds
Other Fund Investments
Investments other than Fund Investments

Other Non-fund Investments
Investment in Subsidiaries
Investment in Shares in Subsidiaries
Loans to Subsidiaries
MATERIAL STOCK & RELATED ACCOUNTS

Material Purchase Accounts
Capital Material Purchase-Steel
Capital Material Purchase-Cement
Capital Material Purchase-Transformer
Capital Material Purchase-Metering Equipment
Capital Material Purchase-Cable & Conductor
Capital Material Purchase-Poles
Capital Material Purchase-Electric Light Fittings
Capital Material Purchase-Spares
Capital Material Purchase-Insulators
Capital Material Purchase-Circuit Breaker
Capital Material Purchase-PLCC Equipments
Capital Material Purchase-Towers
Capital Material Purchase-Oil
Capital Material Purchase-Others
O&M Material Purchase-Steel
O&M Material Purchase-Cement
O&M Material Purchase-Transformer
O&M Material Purchase-Metering Equipment
O&M Material Purchase-Cable & Conductor
O&M Material Purchase-Poles
O&M Material Purchase-Electric Light Fittings
O&M Material Purchase-Spares
O&M Material Purchase-Insulators
O&M Material Purchase-Circuit Breaker
O&M Material Purchase-PLCC Equipments
O&M Material Purchase-Towers
O&M Material Purchase-Oil
O&M Material Purchase-Others
Material Issue Accounts

Capital Material Issues-Steel
Capital Material Issues-Cement
Capital Material Issues-Transformer
Capital Material Issues-Metering Equipment
Capital Material Issues-Cable & Conductor
Capital Material Issues-Poles
Capital Material Issues-Electric Light Fittings
Capital Material Issues-Spares
Capital Material Issues-Insulators
Capital Material Issues-Circuit Breaker
Capital Material Issues-PLCC Equipments
Capital Material Issues-Towers
Capital Material Issues-Oil
Capital Material Issues-Others
O&M Material Issues-Steel
O&M Material Issues-Cement
O&M Material Issues-Transformer
O&M Material Issues-Metering Equipment
O&M Material Issues-Cable & Conductor
O&M Material Issues-Poles
O&M Material Issues-Electric Light Fittings
O&M Material Issues-Spares
O&M Material Issues-Insulators
O&M Material Issues-Circuit Breaker
O&M Material Issue-PLCC Equipments
O&M Material Issue-Towers
O&M Material Issues-Oil
O&M Material Issues-Others
Material Transfer Accounts

Material Transfer Inwards-Steel
Material Transfer Inwards-Cement
Material Transfer Inwards-Transformers
Material Transfer Inwards-Metering Equipment
Material Transfer Inwards-Cables & Conductors
Material Transfer Inwards-Poles
Material Transfer Inwards-Electric Light Fittings
Material Transfer Inwards-Spares
Material Transfer Inwards-Insulators
Material Transfer Inwards-Circuit Breakers
Material Transfer Inwards-PLCC Equipment
Material Transfer Inwards-Towers
Material Transfer Inwards-Oil
Material Transfer Inwards-Others
Material Transfer Outwards-Steel
Material Transfer Outwards-Cement
Material Transfer Outwards-Transfermor
Material Transfer Outwards-Metering Equipment
Material Transfer Outwards-Cables and conductors
Material Transfer Outwards-Poles
Material Transfer Outwards-Electric Light Fittings
Material Transfer Outwards-Spares
Material Transfer Outwards-Insulators
Material Transfer Outwards-Circuit Breakers
Material Transfer Outwards-PLCC Equipment
Material Transfer Outwards-Towers
Material Transfer Outwards-Oil
Material Transfer Outwards-Others
Material Adjustment Accounts
Capital Material Stock Adjustment Account-Steel
Capital Material Stock Adjustment Account-Cement
Capital Material Stock Adjustment Account-Transformer
Capital Material Stock Adjustment Account-Metering Equipment
Capital Material Stock Adjustment Account-Cable & Conductor
Capital Material Stock Adjustment Account-Poles
Capital Material Stock Adjustment Account-Electric Light Fittings
Capital Material Stock Adjustment Account-Spares
Capital Material Stock Adjustment Account-Insulators
Capital Material Stock Adjustment Account-Circuit Breaker
Capital Material Stock Adjustment Account-PLCC Equipments
Capital Material Stock Adjustment Account-Towers
Capital Material Stock Adjustment Account-Oil
Capital Material Stock Adjustment Account-Others
Materials Stock Account

Capital Material Stock Accounts-Steel
Capital Material Stock Accounts-Cement
Capital Material Stock Accounts-Transformers
Capital Material Stock Accounts-Metering Equipments
Capital Material Stock Accounts-Cables & Conductors
Capital Material Stock Accounts-Poles
Capital Material Stock Accounts-Electric Light Fittings
Capital Material Stock Accounts-Spares
Capital Material Stock Accounts-insulators
Capital Material Stock Accounts-Circuit Breakers
Capital Material Stock Accounts-PLCC Equipment
Capital Material Stock Accounts-Oil
Capital Material Stock Accounts-Others
O&M Material Stock Accounts-Steel
O&M Material Stock Accounts-Cement
O&M Material Stock Accounts-Metering Equipments
O&M Material Stock Accounts-Others
Materials at Site Account(Capital)
Materials at Site Account(O&M)
Capital Material pending inspection
Capital Material in transit
Materials Stock Account

Stock Excess pending Investigation
Stock Shortage Pending Investigation
Stock lost from store pending Investigation
Materials lost pending Investgn.
Provision for stock shortage pen Inv.
Provision for obsolete store
RECEIVABLES AGAINST SUPPLY OF POWER
SUNDRY DEBTORS FOR SALE OF POWER - ELECTRICITY CHARGES
Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industries
Power Intensive Industry
Public Lighting
Traction
Irrigation,Pumping & Agrl.Dewatering
Public Water works & Sewerage
Supplies in bulk to controlled stations
Supplies in bulk to Others
Licencees
Public Institution
Allied Agro Industries
SUNDRY DEBTORS FOR SALE OF POWER - ELECTRICITY DUTIES

Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industries
Public Lighting
Traction
Licencees
Public Institution
SUNDRY DEBTORS COLLECTION & CONTRA A/C

Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industries
Public Lighting
Traction
Supplies in bulk to others
Public Institutions
Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industries
Public Lighting
Public Institution
Meter Rent / Service Line Rental
Recoveries for theft of power
Public Lighting Maintenance (PLM) Charges
Delayed Payment Surcharge
Other Charges from Consumers
Unposted Receipts (OB 1.4.99 from GRIDCO)
Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industries
Public Lighting
Traction
Public Institutions
Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industires
Public Lighting
Public Institution
Meter rent/Service Line Rental
Public Lighting Maintenance (PLM) Charges
Delayed Payment Surcharge
Other Charges from Consumers
SUNDRY DEBTORS - PROVISION FOR UNBILLED REVENUE

Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industry
Power Int. Industry
Public Lighting
Traction
Irrigation, Pumping & agriculture
Supplies in bulk
Licensees
Public Institution
Provision for unbilled Electricity Duty - Domestic
Provision for unbilled Electricity Duty - Commercial
Provision for unbilled Meter Rent - Domestic
Provision for unbilled Meter Rent - Commercial
SUNDRY DEBTORS - PERMANENTLY DISCONNECTED CONSUMERS

Dues from permanently disconnected Consumers-EC-Dom.
Dues from permanently disconnected Consumers-EC-Com.
Dues from permanently disconnected Consumers-EC-S/I
Dues from permanently disconnected Consumers-EC-M/I
Dues from permanently disconnected Consumers-EC-Lg./I
Dues from permanently disconnected Consumers-EC-POI
Dues from permanently disconnected Consumers-EC-P/L
Dues from permanently disconnected Consumers-EC-Traction
Dues from permanently disconnected Consumers-EC-IPAD
Dues from permanently disconnected Consumers-EC-PWWSP
Dues from permanently disconnected Consumers-EC-PI
Dues from permanently disconnected Consumers-EC-Pub.Instn.
Dues from permanently disconnected consumers-ED-Dom
Dues from permanently disconnected consumers-ED-Com
Dues from permanently disconnected consumers-ED-S/I
Dues from permanently disconnected consumers-ED-M/I
Dues from permanently disconnected consumers-ED-Large
Dues from permanently disconnected consumers-ED-POI
Dues from permanently disconnected consumers-ED-P/L
Dues from permanently disconnected consumers-ED-Traction
Dues from permanently disconnected consumers-ED-Irregation
Dues from permanently disconnected consumers-ED-PWWS
Dues from permanently disconnected consumers-ED-PI
SUNDRY DEBTORS - METER RENT, DPS & OTHERS

Sundry Debtors for M.R/S.L Rental
Sundry Debtors for P.L.M. Charges
Delayed Payment Surcharge (DPS)
SUNDRY DEBTORS - NON-CASH ADJ. & PROV. FOR D/D

Total Non-Cash Adjmt.for Consumer A/c (Credit)
Total Non-Cash Adjmt.for Consumer A/c (Debit)
Provision for Doubtful Debts
CASH ACCOUNTS
Cash in hand as per Gen.C/Book
Cash in hand as per Rev.C/Book
Petty cash in Hand
Postage Stamps in Hand
Other stamps in hand
Cash with P.L.account treasury
Cash shortage pending investign.
Cash excess pending investign.
Provision for Cash shortage
CASH IMPREST WITH STAFF ACCOUNTS

Permanent Imprest with Officers
Temp.Adv.to Disbursing Officers
COLLECTING BANK ACCOUNTS

State Bank of India
Allahabad Bank
United Commercial Bank
United Bank of India
Union Bank of India
Axis Bank
DISBURSEMENT BANK ACCOUNTS
STATE BANK OF INDIA
ICICI Bank
United Commercial Bank
United Bank of India
Andhra Bank
Union Bank of India
Syndicate Bank
Axis Bank
Remitttance from Unit to H.O. in transit
Transfer from H.O. in transit
CASH AT BANK - SHORT TERM

Cash & Bank Short term-SBI
Cash & Bank Short term-UCO
Cash & Bank Short term-UBI
ADVANCES TO SUPPLIERS & CONTRACTORS (CAPITAL)

Advances to Contractors(Capital)-Interest Bearing
Advances to Supplier (Capital)-Interest Free
Advances to Contractors(Capital)-Interest Free
ADVANCES TO SUPPLIERS & CONTRACTORS (O&M)

Advances to Contractors(O&M)-Interest Bearing
Advances to Supplier (O&M)-Interest free
Advances to Contractors(O&M)-Interest Free
LOANS & ADVANCES TO STAFF-INTEREST BEARING

Advance to staff-interest bearing-House Building
Advance to staff-interest bearing-Car
Advance to staff-Interest bearing-Scooter/Mtr.cycle
Advance to staff-Interest bearing-Cycle
LOANS & ADVANCES TO STAFF INTEREST FREE

Advance to staff-Interest free-Travelling Allowance Advance
Advance to staff-Interest free-Transfer Travelling Allowance
Salary Advance.
Bonus recovery
Medical Advance.
Cyclone / Flood Advance.
Festival Advance.
Trade Deposit Advance.
Wage Board Advance.
Group Insurance Scheme Advance.
Leave Travell Concession Advance.
Others Advance.
Loans & Advance to staff - interest free - wage board (year-2000) Advance
LOANS, ADVANCES & RECOVERIES FROM LICENCEES
Loans, Advances & Recoveries from GRIDCO
Loans, Advances & Recoveries from CESCO
Loans, Advances & Recoveries from NESCO
Loans, Advances & Recoveries from SOUTHCO
Loans, Advances & Recoveries from Other Licencees
ADVANCE INCOME TAX AND TAX DEDUCTION AT SOURCE

Advance Income Tax
Income Tax deducted at source from income from investments
Income Tax deducted at source from income from other receipts
LOANS & ADVANCES TO OTHERS

Advances to Transporters
Advances to Others
PROVISION FOR DOUBTFUL LOANS & ADVANCES (CREDIT)

Provision for doubtful Loans & Advances-Interest bearing loans to staff
Provision for doubtful Loans & Advances-Interest free loans and advances to staff
Provision for doubtful Loans & Advances-loans and advances to licencees
Provision for doubtful Loans & Advances-loans and advances to others
Sundry Debtors-Trading Account

Sundry debtors for sale of stores
Rental from property
Sundry debtors-Other Misc.Income
Income Accrued & Due

Income accrured & due on other fund Investments
Income accrured & due on investments in Govt. securities
Income accrured & due on other non fund Investments
Income accrued & due on house building loan
Income accrued & due on car loans
Income accrued & due on scooter/mtr. Cycle loan
Income accrued & due on Cycle loans
Income accrued & due on other int. bearing loans to staff.
Income accrued & due on others
Amount recoverable from Employees/ Ex-Employees

Amount recoverable from employees
Amount recoverable from ex-employees
Subsidies & Grants Receivable

Capital subsidy/ grant receivables
Revenuel subsidy/ grant receivables
OTHER CLAIMS
Claim for loss/ damage to materials-Others
Claim for loss/ damage to capital assets-Insurance Companies
Claim for loss/ damage to capital assets-Transporters/ carting contractors
OTHER RECEIVABLES
Sundry Receivables-recoverable from suppliers
Sundry Receivables-recoverable from contractors
Prepaid Expenses
Bills receivable for work done
Bills receivable for service conection
Amount recoverable from Govt
Transaction with D.A.G.Puri-GPF Adv.
Transaction with D.A.G.Puri-Others
Advance payment leave salary
Payment of grant for obsequis to be reimbursesed by Govt.
Refund of one time refundable deposit to be reimb. by Govt.
Refund of one time refundable deposit to be reimb. by Govt.
Amount recoverable from State Govt.-Others
Amount recoverable from Central Govt.-Others
Amount Recoverable from Suppliers-Entry Tax-Turnkey Projects
Balance Carry Over-WESCO
Amount Receivables-Others
Balance Carry Over - GRIDCO - 31.03.1999
Amount Receivable-GRIDCO-Loss as per P&L Account - 31.03.1999
Amount Receivable-GRIDCO-Retirement Liabilities - 31.03.1999
Amount Receivable-GRIDCO-Liability Discharged on behalf of GRIDCO - 31.03.1999
DEPOSITS
Deposit with Telephone Authorities
Post office Franking Machine
Deposit with others
Securities from suppliers / contractores (FDs etc.)
Securities from Consumers (FDs etc.) as per Contra
Securities from Staff (FDs etc.) as per Contra
INTER-UNIT ACCOUNTS MATERIAL

CEO, Wesco, Burla
SEEC, Burla-WESCO
SED, Sambalpur-WESCO
BED,Bargarh-WESCO
JED,Jharsuguda-WESCO
DED,Deogarh-WESCO
BWED,Bargarh-WESCO
SEED, Sambalpur-WESCO
BED, Brajarajnagar
SEEC,Bargarh-WESCO
SEEC,Rourkela-WESCO
RED,Rourkela-WESCO
SED,Sundargarh-WESCO
RED,Rajgangpur-WESCO
RSED, Rourkrla
SEEC,Klahandi-WESCO
SEEC,Bolangir-WESCO
BED,Bolangir-WESCO
TED,Titlagarh-WESCO
KEED,Bhawanipatna-WESCO
KWED,Bhawanipatna-WESCO
SED,Sonepur-WESCO
NED,Nuapada-WESCO
Electrical Stores Division, Cuttack-CESCO
Electrical Stores Division, Burla-WESCO
Electrical Stores Division, Berhampur-SOUTHCO
Electrical Stores Division, Balasore-NESCO
INTER-UNIT ACCOUNT REMITTANCE TO HEAD OFFICE

Funds transferred to CEO, Wesco, Burla (Head Office)
SEEC, Burla-WESCO
BED,Bargarh-WESCO
DED,Deogarh-WESCO
BWED,Bargarh-WESCO
BED, Brajarajnagar
SEEC,Bargarh-WESCO
SEEC,Rourkela-WESCO
RED,Rourkela-WESCO
RSED, Rourkrla
SEEC,Klahandi-WESCO
SEEC,Bolangir-WESCO
BED,Bolangir-WESCO
TED,Titlagarh-WESCO
SED,Sonepur-WESCO
NED,Nuapada-WESCO
INTER-UNITS ACCOUNT FUNDS TRANSFERRED FROM H.O.

Funds transferred from CEO, Wesco, Burla (Head Office)
SEEC, Burla-WESCO
BED,Bargarh-WESCO
DED,Deogarh-WESCO
BWED,Bargarh-WESCO
BED, Brajarajnagar
SEEC,Bargarh-WESCO
SEEC,Rourkela-WESCO
RED,Rourkela-WESCO
RSED, Rourkrla
SEEC,Klahandi-WESCO
SEEC,Bolangir-WESCO
BED,Bolangir-WESCO
TED,Titlagarh-WESCO
SED,Sonepur-WESCO
NED,Nuapada-WESCO
INTER-UNIT ACCOUNTS PERSONNEL

CEO, WESCO, Burla
SEEC, Burla-WESCO
BED,Bargarh-WESCO
DED,Deogarh-WESCO
BWED,Bargarh-WESCO
BED, Brajarajnagar
SEEC,Bargarh-WESCO
SEEC,Rourkela-WESCO
RED,Rourkela-WESCO
RSED, Rourkela
SEEC,Klahandi-WESCO
SEEC,Bolangir-WESCO
BED,Bolangir-WESCO
TED,Titlagarh-WESCO
SED,Sonepur-WESCO
NED, Nuapada
INTER-UNIT ACCOUNTS OTHER TRANSACTIONS / ADJUSTMENTS

CEO, WESCO, Burla
SEEC, Burla-WESCO
BED,Bargarh-WESCO
DED,Deogarh-WESCO
BWED,Bargarh-WESCO
BED, Brajarajnagar
SEEC,Bargarh-WESCO
SEEC,Rourkela-WESCO
RED,Rourkela-WESCO
RSED, Rourkrla
SEEC,Klahandi-WESCO
SEEC,Bolangir-WESCO
BED,Bolangir-WESCO
TED,Titlagarh-WESCO
SED,Sonepur-WESCO
NED, Nuapada
Electrical Stores Division, Cuttack-CESCO
LIABILITY FOR PURCHASE OF POWER

Liability for SLDC Charges
Liability for PP-Other than GRIDCO-CESU
Liability for PP-Other than GRIDCO-Seven Star Steel Ltd.
Liability for PP-Other than GRIDCO-Scan Steel (P) Ltd.
Liability for PP-Other than Gridco-SOUTHCO
Liability for PP-Transm Ch to OPTCL
Liability for Purchase of Power-GRIDCO
Other Liabilities payble to GRIDCO for Power Bond & Other Dues
Liability for DPS on BST-GRIDCO
LIABILITY FOR SUPPLY OF MATERIALS (CAPITAL)

Liability for supply of material(Capital)
SUPPLIERS CONTROL ACCOUNT (CAPITAL)

Supplier Control Account(Capital)
PROVISION FOR SUPPLY OF MATERIALS (CAPITAL)

Provision for Supply of Materials(Capital)
CONTRACTORS CONTROL ACCOUNT(CAPITAL)

Cantractors control account(Capital)
PROVISION FOR LIABILITY FOR WORKS (CAPITAL)

Provision for liability for works(Capital)
LIABILITY FOR O&M SUPPLIES / O&M WORKS

Liability for supply of material(O&M)
Supplier control Account(O&M)
Provision for Supply of Materials(O & M)
Contactors Control Account (O & M)
Provision for Liability for works(O&M)
STAFF RELATED LIABILITIES AND PROVISIONS

Staff Related Provisions
Provision for Gratuity
Provision for Pension
EPF-Employers Share Payable to EPF Trust
Provision for Earned Leave Encashment
Provision for Bonus
Other staff related Provisions
Franchisee Incentive Payable to staff (ENZEN)
Other staff related Liabilities
Provision for Contingency Expenses
Provision for Doubtful Advances and recoveries
Payable to Rehab. Asst.(Trust)
Un-paid Salaries, Bonus Etc.

Unpaid Salary
Unpaid Bonus
Unpaid Others.
Provision for Salaries, Bonus Etc.

Net Payable.
Liability for Bonus
Liability for Medical Expenses
Liability for E.L. Encashment.
Liability for other staff payment
Other Staff Deductions and Recoveries

Income Tax
E.P.F./G.P.F.Contribution
Employes Contribution To EPS
E.P.F/G.P.F.Advance(Non Reco.)
E.P.F.Adv.Recovery
E.P.F./G.P.F.Advance Recoverable.
L.I.C.premium
Postal Recurring Deposit
P.L.I. Premium recovered
EPF Contribution Refund-NMR
GPF (Central) Contribution Account
GPF Central Contribution
GPF (Central) Advance Account
Hindu Family Annuity Fund Recovery
Loan Stipend recovery(Govt.)
Addl.emoluments-Compulsory Deposit A/c.(Central)
House Rent Recovery(Govt)
Water Rent Recovery(Govt)
Electricity Charges Recovery(Govt)
House Building Adv.recovery(Govt.)
Car Advance Recovery(Govt)
Scoter/motor cycle adv recovery(Govt)
Cycle Advance Recovery Account Govt.)
Other Staff Advance Recovery (Govt)
Other Liabilities payble to R.P.F. Commissioner
Recurring Deposit
Professional Tax
Other reco.Payable Public Account
RPFC_Contributions and charges payable
GPF Contribution
GPF Recoverable
GPF Advance Recovery
GPF Non-refundable Advance
GPF-Final Payment
CPF Contribution
CPF Employee cont to FPF
CPF Advance.(Recoverable)
CPF Advance((Non recoverable)
CPF Advance Recovery
CPF Family pension
CPF-Life assurance benefit paid
CPF-Trustee Board Account
OTHER LIABILITIES & PROVISIONS

Deposits from Suppliers / Contractors
Security Deposits in Cash-Capital
Security Deposits other than in Cash-Capital
Earnest Money Deposit Capital
Retention Money from Supplier-Capital
Retention Money from Contractors-Capital
Security Deposit in Cash- O & M
Security Deposit other than in Cash- O & M
Earnest Money Deposit in Cash- O & M
Retention Money from Supplier-O&M
Retention Money from Contractors-O&M
Retention Money from Suppliers / Contractors in lieu of Bank Guarantee
Electricity Duty and other levies payable to Government

E.D.Payable to Government - Assessment
E.D.Payable to Government - Collection
E.D.Remitted to Government
Liabilities for Expenses

Sundry Creditors for Expenses
Provision for liability for Expenses
Provision for liability for amount payable to GRIDCO
Provision for liability for amount payable to REL (Formerly BSES Limited)
Provision for liability for amount payable to REIL (Formerly BIFL)
Provision for liability for amount payable to BTL (Merged with BIFL)
Provision for liability for amount payable to CESCO
Provision for liability for amount payable to NESCO
Provision for liability for amount payable to SOUTHCO
Other Liabilities payable to Government

Other Liabilities payble to State Govt
Other Liabilities payble to Central Govt
Interest Accrued but not due on borrowings

Interest Accrued but not due-Public Bond
Interest Accrued but not due-Other Bond
Interest Accrued but not due-GRIDCO Loan
Interest Accrued but not due-IBRD Loan
Provision for Income Tax

Provision for Income Tax
Sundry Liabilities and Provisions

Security deposit from employees in cash
Security deposit from employees other than in cash as per contra
Deposit for Execution of Jobs / Works
Advances received for sale of stores, scrap etc.
Income Tax deducted at source on payment of interest on borrowings
Income Tax deducted at source on payment to Contractors
Income Tax deducted at source on other payments.
Liability for Central Sales Tax
Liability for Orissa Sales Tax
Income Received in Advance
Provision for loss on obsolescence of capital assets
Provision for loss on obsolescence of capital spares
Provision for loss on obsolescence of material / stock
Provision for loss on obsolescence of capital assets, spares, stock pending investigation
DEPOSITS FOR ELECTRIFICATION, SERVICE CONNECTIONS ETC.

Deposit for Electrification of Villages
Deposits for Electrification of villages-PMGY-Deposit
Deposits for Electrification of villages-PMGY-Expenditure
Deposits for Electrification of villages-MNP-Deposit
Deposits for Electrification of villages-MNP-Expenditure
Deposits for Electrification of villages-MLALAD-Deposit
Deposits for Electrification of villages-MLALAD-Expenditure
Deposits for Electrification of villages-MPLAD-Deposit
Deposits for Electrification of villages-MPLAD-Expenditure
Deposits for Electrification of villages-WODC-Deposit
Deposits for Electrification of villages-WODC-Expenditure
Deposits for Electrification of villages-KUTIRJYOTI-Deposit
Deposits for Electrification of villages-KUTIRJYOTI-Expenditure
Deposits for Electrification of villages-APDRP-Deposit
Deposits for Electrification of villages-APDRP-Expenditure
RGGVY-Deposit
RGGVY-Expenditure
DESI-Deposit
DESI-Expenditure
Ind.Estates-Deposit
Ind.Estates-Expenditure
Deposit for Electrification of Industrial Estates

Deposits for Electrification of Industrial Estates-Deposit
Deposits for Electrification of Industrial Estates-Expenditure
Deposit for Service Connection

Deposits for Low & Med.Volt.S/c.-Deposit
Deposits for Low & Med.Volt.S/c.-Expenditure
Deposit for HT S/C.Deposit
Deposit for HT S/C.Expenditure
Deposit for Temp.Ser.Connections
Deposit for S/C.Other Deposits-Deposit
Deposit for service connection-Others-Expenditure
Deposit for Other Scheme Dep (School shifting, Elephant Corridor etc.)
Deposit for Other Scheme Exp (School shifting, Elephant Corridor etc.)
Deposit for Flood Damage
Deposit for Flood Damage - Expenditure
OTHER DEPOSITS FROM CONSUMERS

Meter Testing Fees
OTHER DEPOSITS FROM CONSUMERS

Deposit received against burnt meters
Deposit against verification of meters/mtr readings
Deposit adjustable against energy charges
Other deposit from consumers
Security Deposit from Consumers (in cash)

Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industgry
Public Lighting
Traction
Irrigation Pumping & Agrl.Dewatering
PWW & Swerage pumping
Supply in bulk to Others
Public Institutions
Agro Industry
Security Deposit from Consumers (other than in cash)

Domestic
PAYMENTS DUE ON CAPITAL LIABILITIES

Interest Accrued and Due
Loan from Bank-SBI
Loan from Bank-UBI
Interest Accrued & Due on WESCO Power Bond
Interest Accrued & Due on Loans from GoO-APDRP Scheme
Interest Accrued & Due on IBRD Loan
Interest Accrued & Due on GRIDCO Loan
CAPITAL LIABILITIES
Equities & Bonds
Share Capital
Public Bonds
Bond subscription money pending allotment-Public Bonds
Other Bonds-WESCO Power Bond
Bond subscription money pending allotment-Other Bonds
LOAN LIABILITIES
Equities & Bonds
Loans from GoO-APDRP Scheme
Loans from Govt.of Orissa (IBRD)
Loans from FI's - L&T Finance Ltd.
Loan from REC
CAPEX Loan(GRIDCO)
GRIDCO Loan-NTPC Bond Dues
Securitisation of BST Dues
Securitised Loans from Others (GRIDCO)
CONSUMERS' CONTRIBUTION, SUBSIDIES & GRANTS TOWARDS COST OF CAPITAL A

Consumers Contribution towards cost of capital assets
Consumers contribution towards cost of Capital Assets
Subsidies towards cost of Capital Assets

Subsidies towards cost of Capital Assets
Grants towards cost of Capital Assets

Grants in aid for flood affected areas
Grants in aid for cyclone affected areas
Grants in aid for areas affected by other natural calamities
RESERVES
General Reserve
Capital Reserve
Tariff Reserve
Materials Cost Variance Reserves
Provision for Contingency Reserve
Property Insuranse Reserve
Recovery of Interest of EPF Employer share
RESERVE FUNDS
Staff Reserve Funds
Staff Welfare Fund
Accident Reserve Fund
SURPLUS
Revenue Accounts
Profit & Loss Account (Credit Balance)
Net Revenue and Appropriation Account

Profit & Loss Appropriation Account
REVENUE - ENERGY CHARGES BILLED

Domestic Energy Charges.
Domestic Demand Charges.
Domestic Minimum Charges.
Domestic L/F Charges.
Domestic-Fuel cost Adj charges
Domestic Adjustments for past billing
Commercial Energy Charges
Commercial Demand Charges.
Commercial Minimum Charges
Commercial Fuel Cost Adj.std.Charges
Commercial Adj to past billing
Small Ind. Energy Charges
Small Ind. Demand Charges.
Small Ind. Minimum Charges
Small Ind.Load Factor Charges
Small Ind.Power Factor Charges
Small ind adj to past billing
Medium Ind. Energy Charges
Medium Ind. Demand Charges
Medium Ind. Minimum Charges
Medium Ind.Load Factor Charges
Medium Ind.Power Factor Charges
Medium Ind adj to past billing
Large Ind.Energy Charges
Large Ind. Demand Charges
Large Ind. Minimum Charges
Large Ind. Load Factor charges
Large Ind. Power Factor charges
Large Ind adj to past billing
Heavy Industry energy charges
Heavy Industry Demand charges
Heavy Ind. Minimum Charges
Heavy Ind. Load Factor charges
Heavy Ind. Power factor charges
Heavy Ind. adj to past billing
Power Intensive Ind.Energy Charges
Power Intensive Ind.Demand Ch.
Power Intensive Ind.Minimum Ch.
Power Intensive Ind. Load Factor charges
Power Intensive Ind. Power factor charges
Power Intensive Ind. adj to past billing
Public Lighting Energy Charges
Public Lighting Demand Charges
Public Lighting Minimum Charges
Public Lighting Load Factor
Public Lighting Power factor charges
Public Lighting adj to past billing
Traction Energy Charges
Traction Demand Charges
Traction Minimum Charges
Traction Load Factor
Traction Power factor charges
Traction adj to past billing
REVENUE - ENERGY CHARGES BILLED

Irrigation, Pumping & Agricultural Dewateriang Energy Charges
Irrigation, Pumping & Agricultural Dewateriang Demand Charges
Irrigation, Pumping & Agricultural Dewateriang Minimum Charges
Irrigation, Pumping & Agricultural Dewateriang Load Factor
Irrigation, Pumping & Agricultural Dewateriang Power factor charges
Irrigation, Pumping & Agricultural Dewateriang adj to past billing
Public Waterworks and Sewerage Pumping E/Ch.
Public Waterworks and Sewerage Pumping D/Ch.
Public Waterworks and Sewerage Pumping M/Ch.
Public Waterworks and Sewerage Pumping L/F.
Public Waterworks and Sewerage Pumping P/F
Public Waterworks and Sewerage Pumping adj to past billing
Supplies in bulk to Controlled Stations Energy Charges
Supplies in bulk to Controlled Stations Demand Charges
Supplies in bulk to Controlled Stations Minimum Charges
Supplies in bulk to Controlled Stations Load Factor
Supplies in bulk to Controlled Stations Power factor charges
Supplies in bulk to Controlled Stations adj to past billing
Supplies in bulk to others Energy Charges
Supplies in bulk to others Demand Charges
Supplies in bulk to others Minimum Charges
Supplies in bulk to others Load Factor
Supplies in bulk to others Power factor charges
Supplies in bulk to others adj to past billing
Public Institutions Energy Charges
Public Institutions Demand Charges
Public Institutions Minimum Charges
Public Institutions Load Factor
Public Institutions Power factor charges
Public Institutions adj to past billing
Allied Agri. & Agro Indu-EC charges
Allied Agri. & Agro Indu-Demand charges
Allied Agri. & Agro Indu-Minimum charges
Allied Agri. & Agro Indu-Load factor charges
Allied Agri. & Agro Indu-Power factor charges
ACCRUED INCOME FROM REGULATORY ASSETS

Accrued Income from RA (Actuarial Valuation)
ELECTRICITY DUTY AND OTHER STATE LEVIES.
CREDIT HEADS :
Domestic
Commercial
Small Industry
Midium Industry
Large Industry
Heavy Industry
Public Lighting
Irrigation,Pumping & Ag.Dewatering
Public Waterworks and sewerage pumping
Licencees
Public Institution
Allied Agri. & Agro Indu-El. Duty Recovery
CONTRA DEBIT HEADS :

Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industry
Public Lighting
Irrigation,Pumping & Ag.Dewatering
Public Waterworks and sewerage pumping
Licencees
Public Institution
Allied Agri. & Agro Indu-El. Duty Payable Contra
Meter Rent / Service Line Rentals

Rental for Meters,Service Lines and Capacitors
Recoveries for Theft of Power / Malpractices

Recoveries for malpractices
REVENUE - OTHER MISCELLANEOUS CHARGES FROM CONSUMERS - BILLED

Public Lighting Maintenance (PLM) charges
Fuse Charges
Reconnection fee
Meter Box Charges
Repair of Lamps and other apparatus
Service connection fees
Others
MISCELLANEOUS INCOME & RECEIPTS

Income from Loans, Advances, Investments etc.
Interest on Staff loans and Advances-House Building
Interest on Staff loans and Advances-Car
Interest on Staff loans & Advances-Scooter/Motor cycle
Interest on Staff loans and Advances-Cycle
Interest on Staff loans and Advances-Others
Interest from Investment-Fixed Deposits with Banks, Companies etc.
Delayed Payment Charges from consumers
Over drawal penalty
Interest on advances to contractors
Interest from bank on Fixed Deposits (FD's not considered as investments)
Income from Trading

Profit on Sale of apparatus (Profit after deducting cost from sale proceeds)
Hire charges from contractors
Profit on Sale of Stores (Profit after deducting cost from sale proceeds)
Sale of Scrap (Sale proceeds since no cost is assigned to scrap)
(ENZEN) Income from Input based Franchaise Operation
Cross Subsidy Charges
Gain on sale of Fixed Assets

Gain on sale of Fixed Assets
Miscellaneous Receipt / Recoveries from Staff

Rental for Staff quarters
Electricity Charges from Staff Quarters
Rental from Contractors
Inspection Bungalow / Guest House Charges
Excess found on physical verification of Materials / stock
Excess found on physical verification of fixed assets
Excess found on physical verification of cash in chest
Water Rates recoveries from Quarters
Sundry Credit balances written back
Commission for collection of Electricity Duty
Hire Charges of Vehicles
Sale of Tender forms
Penalties Reovered from Suppliers
Penalties Reovered from Contractors
Rebate Received for timely payment of BST Bills
Deposits Forfeited
Rebate Received for timely payment of Interest
Unpaid wages written off
Other Miscellaneous Receipts
PRIOR PERIOD INCOME

Receipt form Consumers relatting to prior period
Interest Income relating to prior periods
Excess Provision of Income Tax in Prior periods
Excess Provision for Depreciation in Prior periods
Excess Provision for interest and other finance charges in prior periods
Other excess provisions in prior period
Other income relating to prior period
COST OF POWER PURCHASED

SLDC Charges
PP from Agencies other than GRIDCO
Transmission Charges-OPTCL
PP from GRIDCO
REPAIR & MAINTENANCE

Repair & Maintenance to Plant & Machineries
Transmission Plant Transformers of 100 KVA & above - Materials issued from stores
Transmission Plant Transformers of 100 KVA & above - Material purchased directly
Transmission Plant Transformers of 100 KVA & above - Payment to Contractors & Outside
Parties
Transmission Plant Transformers of < 100 KVA - Materials issued from stores
Transmission Plant Transformers of < 100 KVA - Materials purchased directly
Transmission Plant Transformers of < 100 KVA - Payment to Contractors & Outside Parties
Material handling Equipments - Materials issued from stores
Material handling Equipments - Materials purchased directly
Material handling Equipments - Payment to Contractors & Outside Parties
Switchgear, Cables, Batteries and Charging Equipments - Materials issued from stores
Switchgear, Cables, Batteries and Charging Equipments - Materials purchased directly
Switchgear, Cables, Batteries and Charging Equipments-Payment to Contractors & Outside
Parties
Fabrication Shop/ Work shop plant & Equipment - Materials issued from stores
Fabrication Shop/ Work shop plant & Equipment - Materials purchased directly
Fabrication Shop/ Work shop plant & Equipment - Payment to contractors & outside parties
Lighting Arrestors, Static Machine Tools & Equipments - Materials issued from stores
Lighting Arrestors, Static Machine Tools & Equipments - Materials purchased directly
Lighting Arrestors, Static Machine Tools & Equipments - Payment to contractors & outside
parties
Miscellaneous Equipments - Materials issued from stores
Miscellaneous Equipments - Materials purchased directly
Miscellaneous Equipments - Payment to contractors & outside parties
Repair & Maintenance to Buildings
Buildings having Transmission Installations - Materials issued from stores
Buildings having Transmission Installations - Materials purchased directly
Buildings having Transmission Installations - Payment to contractors & outside parties
Buildings having Distribution Installations - Materials issued from stores
Buildings having Distribution Installations - Materials purchased directly
Buildings having Distribution Installations - Payment to contractors & outside parties
R&M of Office Buildings - Materials issued from stores
R&M of Office Buildings - Materials purchased directly
R&M of Office Buildings - Payment to contractors & outside parties
R&M of Residential Colony for staff - Materials issued from stores
R&M of Residential Colony for staff - Materials purchased directly
R&M of Residential Colony for staff - Payment to contractors & outside parties
R&M of Other Buildings - Materials issued from stores
R&M of Other Buildings - Materials purchased directly
R&M of Other Buildings - Payment to contractors & outside parties
Repair & Maintenance to Civil Works

R&M of Pucca Roads - Materials issued from stores
R&M of Pucca Roads - Materials purchased directly
R&M of Pucca Roads - Payment to contractors & outside parties
R&M of Kutcha Roads - Materials issued from stores
R&M of Kutcha Roads - Materials purchased directly
R&M of Kutcha Roads - Payment to contractors & outside parties
R&M to Miscellaneous Civil Works-Materials issued from stores
R&M to Miscellaneous Civil Works-Materials Purchased Directly
R&M to Miscellaneous Civil Works-Payment to Contractors & outside parties
Repair & Maintenance to Hydraulic Works - Normal

R&M to Plant and pipelines for water supply in Residential colony-Materials issued from stores
R&M to Plant and pipelines for water supply in Residential colony-Materials purchased directly
R&M to Plant and pipelines for water supply in Residential colony-Payment to Contractors &
outside parties
Repair & Maintenance to Lines, Cables & Networks

R&M to overhead lines (towers, poles, fixtures, overhead conductors and devices) - lines on
fabricated steel supports operating at normal voltage > 66 KVA -Materials issued from stores
fabricated steel supports operating at normal voltage > 66 KVA - Materials purchased directly
fabricated steel supports operating at normal voltage > 66 KVA - Payment to Contractors &
outside parties
fabricated steel supports operating at normal voltage > 13.2 KVA - Material Issued from
Stores
fabricated steel supports operating at normal voltage > 13.2 KVA - Materials purchased
directly
fabricated steel supports operating at normal voltage > 13.2 KVA - Payment to Contractors &
outside parties
fabricated steel supports operating at normal voltage < 13.2 KVA - Material Issued from
Stores
fabricated steel supports operating at normal voltage < 13.2 KVA - Materials purchased
directly
fabricated steel supports operating at normal voltage < 13.2 KVA - Payment to Contractors &
outside parties
reinforced concrete supports-Materials issued from stores
reinforced concrete supports - Materials purchased directly
reinforced concrete supports-Payment to Contractors & outside parties
treated wood supports-Materials issued from stores
treated wood supports - Materials purchased directly
treated wood supports-Payment to Contractors & outside parties
R&m to under ground cables including joint boxes and disconnecting boxes-13.2 KV and
above-Materials issued from stores
above-Materials purchased directly
above-Payment to Contractors & outside parties
R&m to under ground cables including joint boxes and disconnecting boxes-up to 13.2 KV -
Material issued from store
R&m to under ground cables including joint boxes and disconnecting boxes-up to 13.2 KV -
Materials purchased directly
R&M to under ground cables including joint boxes and disconnecting boxes-up to 13.2 KV -
Payment to Contractors & outside parties
R&M to under ground cables-cable duct system-Materials issued from store
R&M to under ground cables-cable duct system-Materials purchased directly
R&M to under ground cables-cable duct system-Payment to Contractors & outside parties
R&M to Service Connections - High Voltage - Materials issued from stores
R&M to Service Connections - High Voltage - Materials purchased directly
R&M to Service Connections - High Voltage - Payment to Contractors & outside parties
R&M to Service Connections - Medium and Low Voltage - Materials issued from stores
R&M to Service Connections - Medium and Low Voltage - Materials purchased directly
R&M to Service Connections - Medium and Low Voltage - Payment to Contractors & outside
parties
R&M to Temporary Connections - Materials issued from stores
R&M to Temporary Connections - Materials purchased directly
R&M to Temporary Connections - Payment to Contractors & outside parties
R&M to Metering Equipment - Materials issued from stores
R&M to Metering Equipment - Materials purchased directly
R&M to Metering Equipment - Payment to Contractors & outside parties
Repair & maintenance to street lighting and signal system-Materials issued from Stores
Repair & maintenance to street lighting and signal system-Materials purchased directly
Repair & maintenance to street lighting and signal system-Payment to Contractors & outside
parties
R&M to Miscellaneous Equipment related to Lines, cable network etc. - Materials issued from
stores
R&M to Miscellaneous Equipment related to Lines, cable network etc. - Materials purchased
directly
R&M to Miscellaneous Equipment related to Lines, cable network etc. - Payment to
Contractors & outside parties
Repair & Maintenance to Vehicles

R&M to Truck, tempo, trekkers etc.-Materials issued from stores
R&M to Truck, tempo, trekkers etc.-Materials purchased directly
R&M to Truck, tempo, trekkers etc.-Payment to Contractors & outside parties
R&M to Tractors & trailers-Materials issued from stores
R&M to Tractors & trailers-Materials Purchased directly
R&M to Tractors & trailers-Payment to Contractors & outside parties
R&M to Jeep & Motor Cars-Materials issued from stores
R&M to Jeep & Motor Cars-Material Purchased Directly
R&M to Jeep and Motor Cars-Payment to Contractors & outside parties
R&M to Motor Cycle, Scooters & Cycles-Materials issued from stores
R&M to Motor Cycle, Scooters & Cycles-Material Purchased Directly
R&M to Motor Cycle, Scooters & Cycles-Payment to Contractors & outside parties
R&M to Other Vehicles-Materials issued from stores
R&M to Other Vehicles-Material Purchased Directly
R&M to Other Vehicles-Payment to Contractors & outside parties
Repair & Maintenance to Furniture & Fixture

R&M to Furniture & Fixtures in plants-Materials issued from stores
R&M to Furniture & Fixtures in plants-Material Purchased Directly
R&M to Furniture & Fixtures in plants-Payment to Contractors & outside parties
R&M to Furniture & Fixtures in administrative offices / field offices-Materials issued from
stores
R&M to Furniture & Fixtures in administrative offices / field offices-Material Purchased Directly
R&M to Furniture & Fixtures in administrative offices / field offices-Payment to Contractors &
outside parties
R&M to Furnitures & Fixtures in Other Locations-Materials issued from stores
R&M to Furnitures & Fixtures in Other Locations-Material Purchased Directly
R&M to Furnitures & Fixtures in Other Locations-Payment to Contractors & outside parties
R&M to Furnitures & Fixtures in Other Locations-Materials issued from stores
R&M to Furnitures & Fixtures in Other Locations-Material Purchased Directly
R&M to Furnitures & Fixtures in Other Locations-Payment to Contractors & outside parties
R&M to electrical wiring, light, fan etc. installations in plant-Material Issued from Stores
R&M to electrical wiring, light, fan etc. installations in plant-Material Purchased directly
R&M to electrical wiring, light, fan etc. installations in plant-Payment to Contractors & outside
parties
R&M to electrical wiring, light, fan etc. installations in administrative offices / field offices-
Material Issued from Stores
Material Purchased directly
Payment to Contractors & outside parties
R&M to electrical wiring, light, fan etc. installations in residential quarters-Material Issued from
Stores
R&M to electrical wiring, light, fan etc. installations in residential quarters-Material Purchased
directly
R&M to electrical wiring, light, fan etc. installations in residential quarters-Payment to
Contractors & outside parties
R&M to electrical wiring, light, fan etc. installations in other locations-Material Issued from
Stores
R&M to electrical wiring, light, fan etc. installations in other locations-Material Purchased
directly
R&M to electrical wiring, light, fan etc. installations in other locations-Payment to Contractors
& outside parties
Repair & Maintenance to Office Equipments

R&M to calculators, typewriters and cash registers-Material issued from stores
R&M to calculators, typewriters and cash registers-Material Purchased Directly
R&M to calculators, typewriters and cash registers-Payment to Contractors & outside parties
R&M to computers-Material issued from Stores
R&M to computers-Materials purchased directly
R&M to computers-Payment to Contractors & outside parties
R&M to Bradma Machines, tele printers and intercom-Material Issued from Stores
R&M to Bradma Machines, tele printers and intercom-Material Purchased Directly
R&M to Bradma Machines, tele printers and intercom-Payment to Contractors & outside
parties
R&M to other office equipmentss-Material issued from Stores
R&M to other office equipmentss-Materials purchased directly
R&M to other office equipmentss-Payment to Contractors & outside parties
EMPLOYEE COSTS
Salaries
Salary of permanent employees engaged in O&M-T&D-High Voltage
Salary of permanent employees engaged in O&M-T&D-M&L Voltage
Salary of permanent employees engaged in O&M-T&D-Other Units / Sections / Offices
Salary of permanent Employees-Stores/Workshops
Salary of permanent Employee-Adminstrative Offices
Salary of permanent Employees of Audit Offices
Salary of temporary regular employees engaged in O&M-T&D-High Voltage
Salary of temporary regular employees engaged in O&M-T&D-M&L Voltage
Salary of temporary regular employees engaged in O&M-T&D-Other Units / Sections / Offices
Salary of temporary regular Employees-Stores/Workshops
Salary of temporary regular Employee-Adminstrative Offices
Salary of temporary regular Employees of Audit Offices
Salary of temporary casual employees engaged in O&M-T&D-High Voltage
Salary of temporary casual employees engaged in O&M-T&D-M&L Voltage
Salary of temporary casual employees engaged in O&M-T&D-Other Units / Sections / Offices
Salary of temporary casual Employees-Stores/Workshops
Salary of temporary casual Employee-Adminstrative Offices
Salary of temporary casual Employees of Audit Offices
Salary of apprentices engaged in O&M-T&D-High Voltage
Salary of apprentices engaged in O&M-T&D-M&L Voltage
Salary of apprentices engaged in O&M-T&D-Other Units / Sections / Offices
Salary of apprentices engaged in Stores/Workshops
Salary of apprentices engaged in Adminstrative Offices
Salary of apprentices engaged in Audit Offices
Overtime
Overtime of permanent employees engaged in O&M-T&D-High Voltage
Overtime of permanent employees engaged in O&M-T&D-M&L Voltage
Overtime of permanent employees engaged in O&M-T&D-Other Units / Sections / Offices
Overtime of permanent Employees-Stores/Workshops
Overtime of permanent Employee-Adminstrative Offices
Overtime of permanent Employees of Audit Offices
Overtime of temporary regular employees engaged in O&M-T&D-High Voltage
Overtime of temporary regular employees engaged in O&M-T&D-M&L Voltage
Overtime of temporary regular employees engaged in O&M-T&D-Other Units / Sections / Office
Overtime of temporary regular Employees-Stores/Workshops
Overtime of temporary regular Employee-Adminstrative Offices
Overtime of temporary regular Employees of Audit Offices
Overtime of temporary casual employees engaged in O&M-T&D-High Voltage
Overtime of temporary casual employees engaged in O&M-T&D-M&L Voltage
Overtime of temporary casual employees engaged in O&M-T&D-Other Units / Sections / Office
Overtime of temporary casual Employees-Stores/Workshops
Overtime of temporary casual Employee-Adminstrative Offices
Overtime of temporary casual Employees of Audit Offices
Overtime of apprentices engaged in O&M-T&D-High Voltage
Overtime of apprentices engaged in O&M-T&D-M&L Voltage
Overtime of apprentices engaged in O&M-T&D-Other Units / Sections / Offices
Overtime of apprentices engaged in Stores/Workshops
Overtime of apprentices engaged in Adminstrative Offices
Overtime of apprentices engaged in Audit Offices
Dearness Allowance
Dearness Allowance of permanent employees engaged in O&M-T&D-High Voltage
Dearness Allowance of permanent employees engaged in O&M-T&D-M&L Voltage
Dearness Allowance of permanent employees engaged in O&M-T&D-Other Units / Sections /
Offices
Dearness Allowance of permanent Employees-Stores/Workshops
Dearness Allowance of permanent Employee-Adminstrative Offices
Dearness Allowance of permanent Employees of Audit Offices
Dearness Allowance of temporary regular employees engaged in O&M-T&D-High Voltage
Dearness Allowance of temporary regular employees engaged in O&M-T&D-M&L Voltage
Dearness Allowance of temporary regular employees engaged in O&M-T&D-Other Units / Sectio
Dearness Allowance of temporary regular Employees-Stores/Workshops
Dearness Allowance of temporary regular Employee-Adminstrative Offices
Dearness Allowance of temporary regular Employees of Audit Offices
Dearness Allowance of temporary casual employees engaged in O&M-T&D-High Voltage
Dearness Allowance of temporary casual employees engaged in O&M-T&D-M&L Voltage
Dearness Allowance of temporary casual employees engaged in O&M-T&D-Other Units / Section
Dearness Allowance of temporary casual Employees-Stores/Workshops
Dearness Allowance of temporary casual Employee-Adminstrative Offices
Dearness Allowance of temporary casual Employees of Audit Offices
Dearness Allowance of apprentices engaged in O&M-T&D-High Voltage
Dearness Allowance of apprentices engaged in O&M-T&D-M&L Voltage
Dearness Allowance of apprentices engaged in O&M-T&D-Other Units / Sections / Offices
Dearness Allowance of apprentices engaged in Stores/Workshops
Dearness Allowance of apprentices engaged in Adminstrative Offices
Dearness Allowance of apprentices engaged in Audit Offices
Other Allowances
Other Allowances of permanent employees engaged in O&M-T&D-High Voltage
Other Allowances of permanent employees engaged in O&M-T&D-M&L Voltage
Other Allowances of permanent employees engaged in O&M-T&D-Other Units / Sections /
Offices
Other Allowances of permanent Employees-Stores/Workshops
Other Allowances of permanent Employee-Adminstrative Offices
Other Allowances of permanent Employees of Audit Offices
Other Allowances of temporary regular employees engaged in O&M-T&D-High Voltage
Other Allowances of temporary regular employees engaged in O&M-T&D-M&L Voltage
Other Allowances of temporary regular employees engaged in O&M-T&D-Other Units / Sections
Other Allowances of temporary regular Employees-Stores/Workshops
Other Allowances of temporary regular Employee-Adminstrative Offices
Other Allowances of temporary regular Employees of Audit Offices
Other Allowances of temporary casual employees engaged in O&M-T&D-High Voltage
Other Allowances of temporary casual employees engaged in O&M-T&D-M&L Voltage
Other Allowances of temporary casual employees engaged in O&M-T&D-Other Units / Sections
Other Allowances of temporary casual Employees-Stores/Workshops
Other Allowances of temporary casual Employee-Adminstrative Offices
Other Allowances of temporary casual Employees of Audit Offices
Other Allowances of apprentices engaged in O&M-T&D-High Voltage
Other Allowances of apprentices engaged in O&M-T&D-M&L Voltage
Other Allowances of apprentices engaged in O&M-T&D-Other Units / Sections / Offices
Other Allowances of apprentices engaged in Stores/Workshops
Other Allowances of apprentices engaged in Adminstrative Offices
Other Allowances of apprentices engaged in Audit Offices
Bonus
Bonus of permanent employees engaged in O&M-T&D-High Voltage
Bonus of permanent employees engaged in O&M-T&D-M&L Voltage
Bonus of permanent employees engaged in O&M-T&D-Other Units / Sections / Offices
Bonus of permanent Employees-Stores/Workshops
Bonus of permanent Employee-Adminstrative Offices
Bonus of permanent Employees of Audit Offices
Bonus of temporary regular employees engaged in O&M-T&D-High Voltage
Bonus of temporary regular employees engaged in O&M-T&D-M&L Voltage
Bonus of temporary regular employees engaged in O&M-T&D-Other Units / Sections / Offices
Bonus of temporary regular Employees-Stores/Workshops
Bonus of temporary regular Employee-Adminstrative Offices
Bonus of temporary regular Employees of Audit Offices
Bonus of temporary casual employees engaged in O&M-T&D-High Voltage
Bonus of temporary casual employees engaged in O&M-T&D-M&L Voltage
Bonus of temporary casual employees engaged in O&M-T&D-Other Units / Sections / Offices
Bonus of temporary casual Employees-Stores/Workshops
Bonus of temporary casual Employee-Adminstrative Offices
Bonus of temporary casual Employees of Audit Offices
Bonus of apprentices engaged in O&M-T&D-High Voltage
Bonus of apprentices engaged in O&M-T&D-M&L Voltage
Bonus of apprentices engaged in O&M-T&D-Other Units / Sections / Offices
Bonus of apprentices engaged in Stores/Workshops
Bonus of apprentices engaged in Adminstrative Offices
Bonus of apprentices engaged in Audit Offices
Other Staff Costs

Medical Expenses Reimbursement
Leave Travel Concession
House Rent reimbursement
Iterim Relief to staff
Earned Leave Encashment (Surrender Leave)
Honorarium
Payment Under Workmen's Compensation Act
Ex-Gratia
Other Staff Costs
Staff Welfare Expenses

Contribution to Social Institutions of the Company
Contribution to Staff Welfare Fund
Education Expenses
Premium under Group Insurance Scheme
Recreation Expenses
Medical Expenses
Uniform and Liveries
Canteen Expenses
Fooding Expenses of Staff
Other Staff Welfare Expenses
Terminal Benefits
Employer's Contribution to PF for Non-pensionery Employees - CPF
Employer's Contribution under FPS - CPF
Employers Contribution towards P.F.- RPFC & WESCO Trust
Employers Contribution towards RPFC Pension Scheme
RPFC Administration, EDLI & Inspection charges
Gratuity
Pension
Rehabilitation Assistance Actuarial Provision
Other Terminal Benefits (Un-utilised Leave etc.)
Employee Costs charged to Capital Works

Employee Cost charged to Capital Works
ADMINISTRATION & GENERAL EXPENSES

Administration Expenses
Rent including Lease Rentals
Rates & Taxes
Supervision charges
Insurance on fixed assets
Insurance on Stocks
Insurance on assets under construction
Contribution to accident reserve fund
Other Insurance
Telephone & Trunk Calls
Postage & Telegrams
Telex and Teleprinter charges
Courier charges
Internal & Other Audit Fees
Legal charges and stamp fees for capital works
Legal charges others
Consultancy Charges
Technical Fees
Consultancy Expenses
Statutory Audit Fees
Fees & Expenses for foreign technicians for capital projects
Technical documentation and design charges
Other Professional Charges
Conveyance Expenses
Travelling Expenses
Travelling & Conveyance re-imbursement to employees
Transport Expenses
Vehicle Running Expenses- petrol, oil etc. (other than trucks and delivery vans)
Hire Charges of vehicles
Vehicle Licence, Registration Fee and Road Taxes
Statutory Audit Expenses
Fees & Subscription
Books & Periodicals
Printing & Stationery
Advertisement Expenses-Purchase Related
Advertisement Expenses-Others
Internal & Other Audit Expenses
Contribution to Charities etc.
Electricity charges
Inspection Fees
Water Charges
Training Expenses
Entertainment
Licences & related fees
Gardening and Horticultural expenses
Office Upkeep & Maintenance
Official Meeting Expenses
Conference Expenses
Revenue Stamps on Receipts issued by Company
Watch and Ward Expenses including charges of Security Guards engaged through agencies
Franchisee Expenses for collection and Input data
Bill Distribution Expenses
Meter Reading Expenses
Franchisee Expenses for outsourced employees engaged through agencies
Disconnection Squard Expenses
Consumer Camps Expenses
Data Entry Expenses
Commission on Sales & Franchisee Incentive for Collection
Spot Billing Expenses
OTS Incentives
(ENZEN) Loss from Input based Franchaise Operation
Miscellaneous Expenses
Material Related Expenses
Freight on Capital Materials
Other Freight
Testing Charges for Capital Equipments
Demmurage and wharfage on Capital Materials
Demmurage and wharfage on O&M Materials
Clearing and forwarding Charges
Transit Insurance
Vehicle running expenses - petrol, oil etc. of trucks and delivery vans
Transportation charges paid to outsiders
Loading & Unloading charges paid to outsiders
Octroi on capital equipments
Octroi Others
Advertisement for tenders etc. for purchase of capital eqipments
Other Purchase related Advertisements
Incidental stores expenses on capital equipments
Incidental stores expenses on others
Fabrication & Machining charges
Other Material related expenses
Administration charges charged to capital works

Administration charges charged to capital works
DEPRECIATION & OTHER COSTS RELATING TO FIXED ASSETS
Amortisation of leasehold assets

Depreciation on Buildings
Depreciation on Plant & Machineries
Depreciation on Lines, Cable & Networks
Depreciation on Vehicles
Depreciation on Furnitures & Fixtures
Depreciation on Office Equipments
Depreciation on Office Equipments
Asset Decommissioning Cost

Site restoration costs
Building / Civil works demolition costs
Plant decommissioning costs
Transmission lines / substation decommissioning costs
Other decommissioning costs
Small & Low value items written off

Small & Low value items written off
Losses relating to fixed assets

Write-off of scrapped assets
Write-off of deficits of fixed assets noticed on physical verification
Loss on sale of fixed assets - Leasehold Land
Loss on sale of fixed assets - Buildings
Loss on sale of fixed assets - Plant & Machinery
Loss on sale of fixed assets - Lines, Cables, Network etc.
Loss on sale of fixed assets - Vehicles
Loss on sale of fixed assets - Furniture and Fixtures
Loss on sale of fixed assets - Office Equipments
Depreciation and related costs charged to capital works (Credit)

Depreciation and related costs charged to capital works (Credit)
INTEREST & OTHER FINANCE CHARGES

Interest on Govt. Loans
Interest on Loan - IBRD (World Bank)
Interest on Bonds
Interest on WESCO Power Bond
Interest on Other Loans / Deferred Payment Credits

Interest on REC Counterfunding Loan
Interest on Loan - GRIDCO
DPS on BST Bills of GRIDCO
Penal Interest on Loan - GRIDCO
Interest to Consumers
Interest on Deposits to Consumers-Security Deposit for Service Connections
Interest on Deposits to Consumers-Deposit for Works
Interest on Deposits to Consumers-Other Deposits
Discount allowed to Consumers for prompt payment

Domestic
Commercial
Small Industry
Medium Industry
Large Industry
Heavy Industries
Public Lighting
Traction
Irrigation, Pumping & Agricultural Dewatering
Public Water works & Sewerage pumping
Licencees
Public Institution
Allied Agricultural & Agro- Industrial
Interest to Suppliers - Capital
Interest to Contractors - Capital
Interest to Suppliers - O&M
Interest to Contractors - O&M
Interest on Security Deposit from Staff
Cost of raising finance - Stamp Duty
Cost of raising finance - Legal Charges
Cost of raising finance - Advertisements
Cost of raising finance - Service Fees
Cost of raising finance - Credit Fees
Cost of raising finance - Commitment Charges
Cost of raising finance - Issue & Management Expenses
Discount on Bonds
Redemption Premium on Bonds
Bank Charges for remitances
Bank Commission for collections from consumers
Bank Charges for D/D etc. purchased
Incidental charges on bank accounts
Other Bank Charges
Bank Guarantee Charges
Letter of Credit Charges
Allocation of Interest on Funds raised for Capital Works

Capitalisation of Interest on funds used during construction period (credit)
MISCELLANEOUS LOSSES AND WRITE OFFS

Material Cost Variances
Material Cost Variance - Capital
Material Cost Variance - O&M
Service Charges of Sale of Scrap Materials
Bad & Doubtful Debts Written-off / Provided for

Provision for Doubtful Debts / Bad Debts Written-off - Dues from Consumers
Provision for Doubtful Debts / Bad Debts Written-off - Advances to Suppliers
Provision for Doubtful Debts / Bad Debts Written-off - Advances to Contractors
Provision for Doubtful Debts / Bad Debts Written-off - Others
Miscellaneous Losses and Write-offs

Stock Shortage/Excess/theft/obsolete-written off / Provided for
Loss of Materials by pilferage etc.
Loss of Cash Written-off
Compensation for injuries, death and damages - Staff
Compensation for injuries, death and damages - Others
Loss on obsolescence - Fixed Assets
Loss on obsolescence - Stores etc. in stock
Sundry Debit Balances written-off
Loss on sale of scrap
Loss on sale of stores
Other losses and write-offs
Sundry Expenses
Intangible assets written-off / Provision for Contingency
Write-off of compensation for premature takeover of licensee
Provision for Contingency Reserve
Losses on account of Flood, Cyclone, Fire and other Natural Calamities

Losses to Fixed Assets on account of Flood, Cyclone, Fire and other Natural Calamities
Losses to Stock on account of Flood, Cyclone, Fire and other Natural Calamities
Losses to assets under construction on account of Flood, Cyclone, Fire and other Natural
Calamities
Losses on write-off of dues from consumers in areas affected by Flood, Cyclone, Fire and
other Natural Calamities
PROVISION FOR INCOME TAX FOR THE YEAR

Provision for Income Tax for the year
PRIOR PERIOD EXPENSES / LOSSES

Short Provision for Power Purchase - previous year
Fuel related charges expenses / losses of previous years
Operating Expenses for previous years
Excise duty on generation relating to previous years
Employee Cost relating to previous years
Depreciation underprovided in previous years
Interest & other Finance Charges - previous years
Short Provision for Income Tax - previous years
Administrative Expenses - previous years
Material Realted Expenses - previous years
- *** -
To be Operated By
Corporate Office Only

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Revenue Earning
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Circles & Divisions

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All Units
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only
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All Units
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-do-
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Store Divn. only
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only
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CEO Office only

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All Units
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Store Divn. only
Account Group Description From Number To Number
Z1A Assets 1000010000 1000040000
Z2L Liabilities 2000041000 2000060000
Z3S Sales 3000061000 3000069000
Z4C Costs 4000070000 4000089999
Z5O Other Operating Income 5000000000 5999999999
Z6E Other Operating Expenses 6000000000 6999999999
Z7A Taxes and Appropriations 7000000000 7999999999
Z8C Clearing 8000000000 8999999999

Z9I Secondary Cost Elements 9000000000 9999999999
Account Group Description From Number To Number
1AS Assets 1010000 1040000
2LB Liabilities 2041000 2060000
3SA Sales 3061000 3069000
4CO Costs 4070000 4089999
5OI Other Operating Income 5000000 5999999
6OE Other Operating Expenses 6000000 6999999
7TA Taxes and Appropriations 7000000 7999999
8CL Clearing 8000000 8999999

9SC Secondary Cost Elements 9000000 9999999
Annexure-
SL No. Nature of Advance.

1 Adv to staff-Int free-Travelling Allowance Advance
2 Adv to staff-Int free-TTA
3 Salary Adv.
4 Medical Adv.
5 Cyclone/ Flood Adv.
6 Festival Adv.
7 Wage Board Adv.
8 GIS Adv.
9 LTC Adv.
10 Others Adv.
11 New Wage Board Advance (Year-2000)
Module
No. Functional requirements Criticality
AM.1 Identification of business entity Vital
AM.2 Creation of multiple asset grouping Vital
AM.3 Electronic certification of physical inventory Vital
AM.4 Creation of asset master records Vital
AM.5 Recording of purchase and all other historical information about asset Vital
AM.6 Analytical features Vital

AM.7 Tracking of insurance values Vital
AM.8 Capability to update/ regroup individual asset record Essential
AM.9 Review and approval of assets assigned to his unit on transfer of BUH Vital
AM.10 Maintaining the list of spares with their part no. Essential
AM.11 Capability to scan bar code tags and upload the inventory Essential
AM.12 Furnishing of condition of the asset on the date of physical inventory Vital
AM.13 Recording of a date of physical inventory Essential
AM.14 Provision for mass updates to a physical inventory date field Essential
AM.15 Capability to identify missed or non updated assets Essential

AM.16 Capability to identify vehicles and other assets Essential
AM.17 Provision of workflow to identify and route lease renewals Essential
AM.18 Insurance claims related asset tracking Essential

AM.19 Provision for asset transfer transaction Essential
AM.20 Generation of reports on cost of new assets Vital
AM.21 Provision to deactivate an asset Vital

AM.22 Allowing and tracking of adjustments to historical cost Essential
AM.23 Online viewing and search of fixed asset policy and procedures Essential
AM.24 Creation of population table for identifying ownership and Vital
maintenance responsibility
AM.25 Provision for different depreciation schedules and methods Vital
AM.26 Classification of assets Vital
AM.27 Tracking of an alternate replacement date Essential

AM.28 Ability to link asset master records to other asset master records Desirable
AM.29 Creation and maintenance of coding table Essential
AM.30 Uniform naming conventions Essential
AM.31 Provision of mass adjustment facility Essential

AM.32 Provision to track multiple location codes Essential
AM.33 Provision of multiple responsibility codes. Essential
AM.34 Identification of maintenance or capital cost Essential

AM.35 Generation of an asset record status Essential
AM.36 Integration with web-based GIS information Vital
AM.37 Provision of flexible selection criteria. Essential
AM.38 Tracking and reporting of statistical information Vital
AM.39 Provision of insurance reporting Essential
AM.40 Life cycle cost analysis and calculation of replacement costs of asset Essential
AM.41 Generation of capital asset activity report Essential
Other
Questions
Do you maintain specific Asset block for IT Depreciation Act 1961 ? If
AM.42 yes please provide the relevant list of Assets
Does any of your Asset attracts Additional Depreciation ? If yes please
AM.43 provide us the details
AM.44 Do you have separate report on Asset block and Depreciation

calculation complying IT depreciation
Act 1961 ? If yes then please provide us your current reporting format.
Module: Asset Management
Response relating to ASIS Understanding WESCO - Response
Please share us your current Asset group For Asset group ,refer annexure-a
Do you use Bar Code scanning for each asset and

Inventory counting ? Do you also maintain No
Location for each asset ?
Is your Asset Master Creation process

Centralized ( Under HQ) or maintained in each Centralised.Maintained at Head Office.
regions ?
Do you have separate report on Asset History ? If

yes then please share the format.
What is your current approval process for each

Asset Transfer / Assignment to respective BUH ?
In your current process who raise Asset Transfer
request ?
Do you practise Inventory Counting monthly /

Physical verification on yearly basis.
weekly ?
What sort of updates generally your consider in No such practice followed .
Physical Invetory Date Field ?
Please share us your curent workflow in Asset /

Leese renewals
If you have current report on Asset Cost please

do share us the format. Refer annexure-b
Depriciation of Line and network assets is provided on Straight

line method as per the rate notified under Electricity Act 2003
and for other Assets, depriciation is provided as per
Companies Act.For rate of dep,Refer annexure-b
In SAP Asset Master is linked with specific Asset
Class ( type) and Sub Assets is linked with
respective Asset Main Account. E.g.
Asset Class : Furniture > Office Furniture ( Main
Asset ) > Table 1, Table 2 ( Sub Assets ).
In your current Process how Asset Master is
linked with related Asset Master. Please provide
an example.
What is the current Naming convention logic you

use to maintain Asset Code ?
Please provide suitable example.
Please explain how your Asset responsibility

code is defined and on what basis ? Do you There is no provision of creation of Asset responsibility code
create separate code for User / Dept. who is in present system.
responsible for the Asset ?
What kind of Information you retrieve from

Web-based GIS Information relating to Asset No such provision in present system.
Management ?
Please provide us what sort of Statistical data

you report relating to your Asset Management
process
Insurance is being made against Power Transformer only and

charged to P&L as Insurance expenses.
Yes, we maintain specific asset block for IT depriciation. For

details,Refer annexure-c
Refer annexure-c.
Refer annexure-c.
Remarks
Annexure-a
Sl.No Group
NETWORK ASSETS
1 33kv lines
2 33/11kv S/S
3 33/0.4KV S/S
4 11 kv lines
5 11/0.4 & 11/.23 KV S/S
6 LT lines
7 Service connections
8 Meters/Consumer Meters
a.Feeder Meters
b.Dist. Transformer Meters
c.Cubicles
OTHER ASSETS
9 Land
10 Buildings
11 Vehicles
12 Furniture & Fixtures
13 Office Equipments
a.Office Equipments- Other Off Eqp
b.Office Equipments- Computer
Annexure-b
Summary of Asset as on 31.03.2018
Sl.No Items Unit Qty as on Addtion 1-04- Qty as on 31- Dep.rate

1-04-2017 17 to 31-3-18 3-2018
NETWORK ASSETS
1 33kv lines Km 2.08 278.282 280.362 3.80%
2 33/11kv S/S Nos. 0 0 0 3.80%
MVA 0 0 0 3.80%
3 33/0.4KV S/S Nos. 0 0 0 3.80%
KVA 0 0 0 3.80%
4 11 kv lines Km 1303.774 617.995 1921.769 3.80%
5 11/0.4 & 11/.23 KV S/S Nos. 3606 1910 5516 3.80%
KVA 151317 76846 228163 3.80%
6 LT lines Km 1721.2644 1332.59 3053.8544 3.80%
7 Service connections Nos. 0 78817 78817 3.80%
8 Meters/Consumer Meters Nos. 19869 18383 38252 3.80%
Feeder Meters Nos. 1246 2 1248 3.80%
Dist. Transformer Meters Nos. 0 0 0 3.80%
Cubicles Nos. 168 120 288 3.80%
Total
9 Land Acres 0 0.08 0.08 3.80%
10 Buildings 1.63%
11 Vehicles 9.50%
12 Furniture & Fixtures 6.33%
13 Office Equipments
Office Equipments-Other Off Eqp 4.75%
Office Equipments-Computer 16.21%
Grand Total
Accumulated
Gross Block as on 1- Addition During Gross Block as on Dep. as on 1-04- Depreciation 1-
04-2017 1-04-17 to 31-3-18 31-3-2018 04-17 to 31-3-18
2017
3,729,406.34 118,444,180.24 122,173,586.58 90,865.61 3,441,747.50

- - - - -
- - - - -
- - - - -
- - - - -
584,746,669.14 372,973,434.72 957,720,103.86 20,085,265.91 27,472,585.13
990,470,465.17 689,490,742.20 1,679,961,207.37 38,727,172.78 48,196,773.62
- - - - -
730,644,866.03 544,720,223.85 1,275,365,089.88 29,664,404.90 36,103,616.74
211,112,727.69 123,722,625.16 334,835,352.85 3,904,880.91 8,414,908.65
45,735,784.53 29,084,376.54 74,820,161.07 958,633.18 1,848,445.97
6,004,640.32 23,646.00 6,028,286.32 234,346.17 228,785.33
- - - - -
11,352,192.07 71,135,141.27 82,487,333.34 430,368.55 2,977,568.50
2,583,796,751.29 1,949,594,369.98 4,533,391,121.28 94,095,938.00 128,684,431.44
2,794,413.00 77,097.00 2,871,510.00 - -
1,395,491.00 58,320.00 1,453,811.00 25,775.45 23,408.02
- - - (0.48) (0.48)
1,523,785.68 315,699.00 1,839,484.68 460,039.20 185,124.44
589,896.13 17,000.00 606,895.13 114,168.24 24,992.73

2,965,210.09 2,134,879.43 5,100,088.52 547,423.96 645,226.99
2,593,065,547.19 1,952,197,365.41 4,545,262,910.61 95,243,344.37 129,563,183.14
Dep as on 31-3- Net Block as on 31- Net Block as on 31-
2018 3-2018 03-2017
3,532,613.11 118,640,973.47 3,638,540.73

- - -
- - -
- - -
- - -
47,557,851.04 910,162,252.82 564,661,403.23
86,923,946.41 1,593,037,260.97 951,743,292.39
- - -
65,768,021.63 1,209,597,068.25 700,980,461.14
12,319,789.56 322,515,563.29 207,207,846.78
2,807,079.15 72,013,081.92 44,777,151.35
463,131.50 5,565,154.82 5,770,294.15
- - -
3,407,937.05 79,079,396.29 10,921,823.52
222,780,369.44 4,310,610,751.84 2,489,700,813.29
- 2,871,510.00 2,794,413.00
49,183.47 1,404,627.53 1,369,715.55
(0.95) 0.95 0.48
645,163.65 1,194,321.03 1,063,746.48
139,160.96 467,735.17 475,727.90

1,192,650.95 3,907,438.57 2,417,786.13
224,806,527.52 4,320,456,385.09 2,497,822,202.82
Annexure-c
PARTICULARS OF DEPRECIATION ALLOWABLE UNDER INCOME TAX ACT, 1961 (As per para-18 of Form-3CD)
W.D.V. as on
Sl. Details of Block Assets Normal Rate of Dep.
01.04.2016
1 2 3 4
Block-I Land -
Block-II Buildings & Other Civil Works 10%
Block-III Plant & Machinery, Lines Cables Net Work 15%
Block-IV Vehicles 15%
Block-V Furnitures & Fixtures 10%
Block-VI Office Equipments including Computers 10%
TOTAL -
ara-18 of Form-3CD)
Grant, Subsidy &

Additions during the year
Reimbursements
Assets net of B/F Spl. Depreciation
Grants, Subsidy & Unclaimed on P&M from
Reimbursements Prev.Year
>180 days < 180 days >180 days < 180 days
5 6 7 8 9 10
- - - - - -
Depreciation claimed during the year C/F Spl.
Depreciation
W.D.V. as on
Spl. Depreciation on on P&M
Unclaimed; to 31.03.2017
Normal Depreciation Additions to P&M for
on OB of P&M @15% El. Gen, & Total next year
Distrbn.@20%
11 12 13 14 15
- - - - -

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ERP.A.2 Account coding

ERP.A.3 Transaction input

ERP.A.6 Bank Reconciliation

ERP.A.11.3 Cash Book

ERP.A.12 Cost Accounting and Budgeting

ERP.A.12.5 Budgeting – General

ERP.A.12.6 Depreciation budgets

ERP.A.13.1.3 Adjustment Journals, collections, Employee related payments Vital

ERP.A.13.2 Miscellaneous Receivables

ERP.A.14 Works Order Management

5 Do you currently maintain inventory valuation methodology as per

6 Do you give loan / Advances to employees ? Do you adjust monthly Loan

Divisions (Reporting to Circle & HQ) <down

Do you mean separate GL account code for Franchise, Wired, Yes

Only one currency, Indian currency.

No instances yet as such, may be

In very rarest cases of emergencies

Should be under user control.

Not restricted to expense heads.

5.HT and EHT consumers are paying

How do you record other recevables ? Does your current Yes

At the division level.

Yes, we understand cash grant means

In the balance sheet.

Already discussed in length.

Local GAAP & Tax, difference in

We follow weighted average method of

Enclosed separately as Annexures.

A brief write-up on chart of accounts presently

We are having centralised storing system to cater

A brief write-up on Billing-system, Consumer-

PARTICULARS OF ACCOUNT HEADS

BUILDINGS CONTAINING TRANSMISSION AND DISTRIBUTION INSTALLAT IONS

Other Civil Works

Lines, Cable Network Etc.

Furniture & Fixtures

PROVISION FOR DEPRECIATION

Other Accounts for Assets at Construction Stage

Investments other than Fund Investments

MATERIAL STOCK & RELATED ACCOUNTS

Material Issue Accounts

Material Transfer Accounts

Materials Stock Account

Materials Stock Account

SUNDRY DEBTORS FOR SALE OF POWER - ELECTRICITY DUTIES

SUNDRY DEBTORS COLLECTION & CONTRA A/C

SUNDRY DEBTORS - PROVISION FOR UNBILLED REVENUE

SUNDRY DEBTORS - PERMANENTLY DISCONNECTED CONSUMERS

SUNDRY DEBTORS - METER RENT, DPS & OTHERS

SUNDRY DEBTORS - NON-CASH ADJ. & PROV. FOR D/D

CASH IMPREST WITH STAFF ACCOUNTS

COLLECTING BANK ACCOUNTS

CASH AT BANK - SHORT TERM

ADVANCES TO SUPPLIERS & CONTRACTORS (CAPITAL)

ADVANCES TO SUPPLIERS & CONTRACTORS (O&M)

LOANS & ADVANCES TO STAFF-INTEREST BEARING

LOANS & ADVANCES TO STAFF INTEREST FREE

ADVANCE INCOME TAX AND TAX DEDUCTION AT SOURCE

LOANS & ADVANCES TO OTHERS

PROVISION FOR DOUBTFUL LOANS & ADVANCES (CREDIT)

Sundry Debtors-Trading Account

Income Accrued & Due