Section 37(i) in The Orissa Bhoodan and Gramdan Rules, 1972
(i)The most common sub-head and detailed heads may have separate columns and with appropriations noted at the top. The less important and trivial items may be lumped together in one column, when each of the separate items need not be accounted for or watched separately. Any charge falling under any of the separate column headed "Description" under "Minimum charges" though the amount of it is entered only in its special column and the same "description" column will serve also for note of the month of period to which the recurring charges entered in the other columns belong.
