Section 13 in The Cost Accounting Records (Electricity Industry) Rules, 2001
13. Cost Statements:
(1)The cost statements showing details of installed capacity, generation, peak load and all elements of cost of the current financial year and previous year shall be prepared for each process and/or activity under reference in Proformae A, B, C, D, E and F.(2)The activity emerging from a process, which forms input for a subsequent process, shall be valued at the cost upto the previous stage.(3)If the company is operating more than one plant or factory, separate cost statements as specified above shall be prepared in respect of each plant or factory.
