Apportionment of Earnings

By

M.ANJAIAH SrAFA/RE/SC
 The earnings from traffic carried over two or more
railways are to be shared by them while only one
railway actually receives the money
 In cases of through traffic, even though the traffic is
carried by more than one railway a single voucher for
the traffic is issued by the station from which the
traffic originates
 After the internal check of such vouchers etc. is
completed in the Accounts Office, the earnings are
apportioned amongst the railways
 The settlement of through traffic transactions as
between the railways takes place monthly on the
basis of net results of such apportionment.
 The period for the completion of accounts and for
the settlement, among railways, of 'through' traffic
transactions, is the complete calendar month.
 Now topay traffic is withdrawn for goods and parcels traffic
 Freight collected at originating station/siding is accounted in
its books though the traffic criss-crosses other railways
 Enroute railways also incurs expenditure towards track
maintenance, fuel, staff cost, signalling and electric charges
etc and needs to be compensated proportionate
 Originating/destination railway incurs more expenses than
enroute railways and compensated by paying terminal cost
additionally.
 Apportionment facilitates in assessing exact performance of
each railway and can be used for comparison over the years
 EARLIER DONE BY RITES
 DONE AT ZONAL LEVEL AND NOT AT DIVISIONAL
LEVEL
 DISPUTES AMONGST RLYS
 CAS- CENTRALISED APPORTIONMENT SYSTEM
 CENTRAL RAILWLAY NODAL RAILWAY
 SEPERATELY FOR COACHING AND GOODS
 DEALT IN PART B OF TRAFFIC BOOK
 NET RESULT TRANSCRIBED TO PART C
 MATRIX TABLE READY BY 4TH OF FOLLOWING
MONTH AND POSTED TO ALL RAILWAYS BY CRIS
 BASING ON WHICH TCs ARE EXCHANGED AMONGST
ZONAL RAILWAYS
 Apportionment is made only for Through
Traffic
 Passengers – PRS, UTS, PCTs
 Goods
 Parcels
 Luggage, EFT &HCD earnings are not
apportioned.
 Apportionment is made in proportion to the leg
wise distance in which traffic is carried
 Shortest route unless Rationalized
 Rationalization – Only notified routes
 Transhipment costs are deducted before
Apportionment
 Transhipment cost – Rs.503- (earlier 408) per
tonne to the Rly undertaking the T/S.
 TERMINAL COST: Shared between terminal Rlys
i.e Originating and Destination Railways for under
taking additional activities such as marketing
efforts, detention to rolling stock, shunting
activities, documentation, programming &
planning rakes etc. - per tonne basis: Rs.26- for
both originating and destination railways
 Busy season surcharge: Apportioned
 GST- No apportionment
 After deducting Transhipment , Terminal cost,
GST, balance freight charges apportioned on
distance basis amongst Rlys.
 Processed Railway Receipt data accessed by cris
 Un-matched items if any attended to
 Terminal charges are deducted @ 5% and the
remaining Amounts are apportioned
 Only originating Railway will receive the
Terminal charges (only one end)
 Apportionment is based on the Actual
Distance, Train wise & based on the route in
which the train travelled
 CRIS provides data for UTS(97%)transactions
 PCT (3%) data fed from Passenger
classifications
 PRS- CRIS/SC process the data on originating
basis
 BPT, SPECTIAL TRAINS on actual basis
 10 days average is worked out to arrive at the
percentage of apportionment to various
Railways
 11th to 20th of every month is considered to
work out the average
 Same percentages will be extrapolated to the
remaining periods also.
 ZONAL RAILWAYS DEBITS AND CREDITS ARE
POSTED
 NET RESULT OF THE APPORTIONMENT IS
TRTANSCRIBED TO PART ‘C’.
 Total originating earnings : 100
 Retained portion ( Local +

part of Fgn traffic) : 90

(+) Inward share : 30
120
(-) Outward share : 10
App earnings of a Railway : 110
 Apportioned ratio of Rly : 110%
 Apportionment of goods traffic is done on the basis
of invoices generated and submitted to the TAO.
 After submission of invoices to Tao, there is
provision for diversion of traffic at party request or
for operational reasons.
 At times diversion resorted to on continuous basis
 Where as presently basis for apportionment is
invoices submitted to the TAO.
 As numerous diversions are ordered, the data can’t
be apportioned on monthly basis
 Hence, the apportionment for diverted traffic is done
on yearly basis
 ZONAL RAILWAYS TO DO APPORTIONMENT
FOR PRIVATE RLY OPERATORS LIKE
KRCL,PIPAVAV, KUTCH ,HMRDA RLYS ETC
 Private railways are treated as zonal railways
for the purpose of apportionment and entitled
for apportionment.
 Terminal cost shared with private railways
 Apportionment done on traffic traversed over
that railway monthly.
 CR ER NR NER NF SR SER WR SCR ECR NWR ECo NCR SEC SWR WCR KR Ret.s I/W TAE
R R R hare share

CR

ER

NR

NER

NFR

SR

SER

WR

SCR

ECR

NWR

ECo
R

NCR

SEC
R

SWR

WCR

KR

OGA

Re.
share

O/W
Share

I/W
Share

Tot.
THANK YOU