Annexure-V

ANNEXURE-V
[Section 11 of Indian Electricity Act, 1910 and Rule 26(3)]
MODEL FORM OF ACCOUNTS

ELECTRIC LICENCE,19........

Particulars

Date of Commencement of Licence

Year of Operation

Name of Undertaking Year of Operation

NO. I: STATEMENT OF SHARE AND LOAN CAPITAL FOR THE YEAR ENDED 31ST MARCH, 19......

(Applicable to Licensees other than Local Authority Licensees)

Description of Capital	Balance	Receipts during the Year	Redeemed	Balance	Remarks
1	2	3	4	5	6

A. Share Capital

Authorised Capital:

....Ordinary shares of Rs. each...

....% Preference shares of Rs. each...

Issued Capital:

....Ordinary shares of Rs. each...

.... % Preference shares of Rs. each...

Subscribed Capital:

....Ordinary shares of Rs. each.......

.....% Preference shares of Rs. each...

....Ordinary shares of Rs. each each...

.... % Preference shares of Rs. each...

Less calls in arrears:

Paid-up Capital

....Ordinary share of Rs. each....

....% Preference shares of Rs. each...

Total paid up capital ......................

B. Capital Reserve

Share forfeiture a/c.

Other items (to be specified)

Total Capital Reserve...............

¹[C. Loan Capital.

Loans from State Electricity Board per cent. debentures of Rs........each

Other Loans---

(i) Secured
(ii) Unsecured]

Total Loans Capital

D. Other Capital

Contributions from consumers

including local authorities for

service-lines and public lighting

after the commencement of the

Electricity (Supply) Act, 1948 ......................

Special items (to be specified) .......................

Total Other Capital .......................

Total capital raised and
appropriated (A+B+C+D) ....... ........

Note: Capital invested by proprietor, partnership, co-operative society, company, etc., licensee which is interest bearing should be shown under "C-Unsecured loans and advances" and that which is interest-free should be shown under "D-Special items (to be specified)".

ELECTRIC LICENCE,19…..

DATE OF COMMENCEMENT OF LICENCE

Year of operation ..................

Name of Local Authority

NO I-A(1)-STATEMENT OF LOANS RAISED AND REDEEMED FOR THE YEAR ENDED 31^STMARCH,19…..

(Applicable to local authority licensees)

Description of loans raised from time to time	Amount sanctioned	Rate %	Period of payment			Amount of loan redeemed up to the beginning of the year	Amount of loan redeemed during the year	Total loan redeemed up to the end of the year	Balance of loan out standing at the end of the year	Remarks
Description of loans raised from time to time	Amount sanctioned	Rate %	From	To	Amount of annual Instalment	Amount of loan redeemed up to the beginning of the year	Amount of loan redeemed during the year	Total loan redeemed up to the end of the year	Balance of loan out standing at the end of the year	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
Total loans raised for the electrification scheme	.......	.....	.....	.....	.....	.....	.....	.....	.....	.....

No..I-A(2)-STATEMENT OF LOAN AND OTHER CAPITAL FOR

THE YEAR ENDED 31ST MARCH 19.......

Particulars	Balance at the beginning of the Year	Receipts during the Year	Redeemed during the Year	Balance at the end of year	Remarks
1	2	3	4	5	6

A. Capital Raised
Amount of loans outstanding
[as per Col. 10 of statement I-A(I)]
Grants and advances made from the general funds of the local authority	..................
Grants-in-aid from Government	..................
Total Capital Raised	..................

B. Capital Reserve
Loan redemption account
[as per Col.9 of Statement I-A(1)]	.................
Other items (to be specified)
Total Capital Reserve

C. Other Capital
Consumer's contribution for service lines after the commencement of the Electricity (Supply) Act, 1948
Special items (to be specified)
Total Other Capital
Total Capital Raised and
Appropriated (A+B+C)

No. II- STATEMENT OF CAPITAL EXPENDITURE FOR THE

YEAR ENDED 31ST MARCH, 19...

Particulars	Balance at the beginning of the Year	Additions during the year	Requirements during the year vide Col.3 Statement II-A	Balance at the end of year	Remarks
1	2	3	4	5	6

A. Intangible Assets
1. Preliminary &
Promotional expenses
2. Cost of Licence
3. Other expenses e.g., expenses
incidental to conversion from	..................
D.C. to A.C. change of frequency, etc.
Total Intangible Assets	..................

B. Hydraulic Power Plant
1. Land & Rights	................
2. Buildings and civil engineering works containing generating plant and equipment	.................
3. Hydraulic works forming part of a hydro-electric system including (i) dams, spillways, weirs, canals, reinforced concrete flumes and syphons; (ii) reinforced concrete pipe lines, surge tanks, steel pipelines, sluice gates, steel surge tanks, hydraulic control valves and other hydraulic works
4. Water wheels, Generators and ancillary equipmentincluding plant foundations	.................
5. Switch-gear including cable connections	.................
6. Miscellaneous power plant equipment	.................
7. Other civil works (to be specified)	................
Total Hydraulic Power Plant.	................

C. Steam Power Plant
1. Land and Rights	...............
2. Buildings and civil engineering works containing generating plant and equipment.	................
3. Boiler plant and equipment including plant foundations	................
4. Engines, Turbines, Generators and ancillary equipment including plant foundations	...............
5. Water cooling systems comprising cooling towers and circulating water systems......
6. Switch-gear including cable connections	................
7. Miscellaneous power plant and equipment	...............
8. Other civil works (to be specified)	................
Total Steam Power Plant	...............

D. Internal Combustion Power Plant
1. Land and Rights	...............
2. Buildings and civil engineering works containing generating plant and equipment	...............
3. Engines, Generators and ancillary equipment including plant foundation	..............
4. Water cooling system comprising cooling towers and circulating water systems	..............
5. Switch-gear including cable engineering works containing generating and equipment	.............
6. Miscellaneous powers plant equipment	.............
7. Other civil works (to be specified)	.............
Total Internal Combustion Power Plant.	.............

E. Transmission plant (High or Extra High Voltage)
1. Land and Rights	.............
2. Buildings and structures including civil engineering works containing transmission including civil engineering works containing transmission plant and equipment.	.............
3. Sub-station transformers, transformer kiosks, sub-station equipment and other fixed apparatus including plant foundations:-
(i) transformers including foundations having a rating of 100 kilovolt amperes and over	.............
(ii) Others	.............
4. Switch-gear including cable connections	.............
5. Towers, Poles, Fixtures, Over-head conductors and devices:
(i) lines on steel or reinforced concrete supports operating at nominal voltages higher than 13.2 kilovolts	.............
(ii) other lines on steel or reinforced concrete supports	.............
(iii) lines on wood supports	.............
6.(i) Underground cables and devices including joint boxes and disconnecting boxes
(ii) Cables duct system	.............
²[7. Miscellaneous equipments (to be specified)]
Total Transmission Plant	.............

F. Distribution Plant-High voltage
1. Land and Rights	.............
2. Buildings and structures including civil engineering works containing distribution plant and equipment	.............
3. Sub-station transformers, transformer kiosks, sub-station equipment and other fixed apparatus including plant foundations:-
(i) Transformers including foundations having a rating of 100 kilovolt amperes and over	.............
(ii) Others	............
4. Switch-gear including cable connections	.............
5. Towers, poles, fixtures, overhead conductors and devices:-
(i) lines on steel or reinforced concrete supports operating at nominal voltages, higher than 13.2 kilovolts	.............
(ii) other lines on steel or reinforced concrete supports	.............
6. (i) Underground cables and devices including joint boxes and disconnecting boxes	.............
(ii) Cable duct system	.............
7. Service lines	.............
8. Material equipment	.............
²[9. Miscellaneous equipments (to be specified)]	.............
Total distribution Plant (HV)

G. Distribution Plant-Medium and low Voltage
1. Land and Rights	.............
2. Buildings and structures including civil engineering works containing distribution plant and equipment	.............
3. Sub-station transformers, transformer kiosks, sub- station equipment and other fixed apparatus including plant foundations:-
(i) Transformers including foundations having a rating of 100 kilovolt amperes and over	.............
(ii) Others	.............
4. Switch-gear including cable connections	.............
5. Towers, poles, fixtures, overhead conductors and devices:-
(i) lines on steel or reinforced concrete supports	.............
(ii) lines on wood supports	.............
6.(i) Underground cables and devices including joint boxes and disconnecting boxes.	.............
(ii) Cable duct system	.............
7. Service lines	.............
8. Metering equipment	.............
²[9 .Miscellaneous equipments (to be specified)]
Total Distribution (M & L.V.)	.............

H. Public lighting
Street and signal lighting systems

I. General Equipment
(Not allocated to other sub heads)
1. Lands and Rights	.............
2. Buildings and structures	.............
3. Office furniture and equipment	.............
4. Transportation equipment	.............
5. Laboratory and meter testing equipment	.............
6. Workshop plant and equipment	.............
7. Tools and works equipment	.............
8. Communication equipment	.............
9. Miscellaneous equipment	.............
Total general equipment
Total capital assets in use

Notes:

(1) Capital expenditure on items F7 and G7 should include contributions made by consumers towards service line charges.

(2) Where it is not possible to give segregation of capital expenditure in respect of certain items and where high, medium or low voltage distribution lines are carried on same supports, the combined figures for such items may be given.

(3) Retirements during the year referred in Col.4 in respect of: (i) intangible assets relate to amounts written off during the year; (ii) tangible assets relate to the original cost of assets transferred to the special accounts under Paragraph VII of the VI th Schedule to the Electricity (Supply) Act, 1948.

NO. II-A- STATEMENT SHOWING THE WRITTEN-DOWN COST OF FIXED ASSETS RETIRED ON ACCOUNT OF OBSOLESCENCE, INADEQUACY, SUPERFLUIDITY ETC.

Particulars of tde Assets

Written-down cost of assets at tde beginning of tde year

Written-down cost if asses retires during tde year vide Col.4 St.II less Col.8 St.V

Written-down cost of assets sold during tde year

Amount realised during tde year

Excess of sale proceeds over written-down cost transferred to contingencies Reserve Account vide Col.4 of Statement VI

³[Amount written off during tde year vide Col.6 St.VI

Balance of written down cost at tde end of tde year

(1)

(2)

(3)