Charged of stores -
The following types of stores come under this category: -
i. Consumable stores, such as kerosene oil, paints, varnishes, cotton waste and grease, etc, issued for ordinary repairs and maintenance, charged to revenue.
ii. Stores such as cement, roofing sheets, tiles flooring, stone, pipes and special and hard ware fittings, required for maintenance, charged to revenue.
iii. Tools and plant for maintenance.
iv. Stores obtained for specific sanctioned works and sanctioned scattered renewals including equipment and tools charged to the respective heads of account.
v. When any material is used for a purpose other than is covered by the account under which it stands, the transaction should be shown and adjustment of cost made e.g. material under account (22.2.3.) (ii) Used for work under account (22.2.3.) (Iv).