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Union of India - Section
Section 23 in The Cost Audit Report Rules, 2001
23. Value Addition and Distribution of Earnings:
| Particulars | Current Year | 1stPrevious Year | 2ndPrevious Year |
| A. Value Addition(for the product underreference) | |||
| 1. Gross sales (excluding returns) | |||
| 2. Less excise duty etc. | |||
| 3. Net Sales | |||
| 4. Adjustments in stocks | |||
| 5. Less: cost of bought out materials andservices | |||
| 6. Value added | |||
| 7. Add: income from any other sources | |||
| 8. Earnings for distribution | |||
| B. Distribution of earning to: | |||
| 1. Employees as salaries and wages, retirementbenefits etc., | |||
| 2. Shareholders as dividend | |||
| 3. Retained funds as depreciation etc. | |||
| 4. Government as taxes (specify) | |||
| 5. Others, if any (specify) | |||
| 6. Total |