Covers the crucial accounting distinction of whether a stores expense is charged to Revenue or Capital — for example, maintenance and repair charges after a line opens for traffic are specifically charged to Ordinary Revenue, not Capital or DRF (Depreciation Reserve Fund).
Real Exam Fact
- All maintenance/repair charges after a line opens for traffic are booked under Ordinary Revenue — a specific, confirmed classification rule, not Capital or DRF as one might guess.
Content Status
Draft note, grounded in real official syllabus text found via research but not yet cross-checked against the primary RBE PDF directly. Treat as study-aid only until verified.