Section 5 in The Bureau of Energy Efficiency (Form of Annual Statement of Accounts and Records) Rules, 2007
5. Fixed Assets
5.1Fixed Assets are stated at cost of acquisition inclusive of inward freight, duties and taxes and incidental and direct expenses related to acquisition. In respect of projects involving construction, related pre-operational expenses (including interest on loans for specific project prior to its completion), form part of the value of the assets capitalized.5.2Fixed Assets received by way of non-monetary grants (other than towards the Corpus Fund), are capitalized at value stated, by corresponding credit to Capital Reserve.
