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Union of India - Section
Section 25 in The Cost Audit Report Rules, 2001
25. Capitalisation of Revenue Expenditure:
| Particulars | Current Year | 1stPrevious Year | 2ndPrevious Year |
| 1. Raw Materials: | |||
| (a)Purchased. | |||
| - Indigenous | |||
| - Imported | |||
| (b) Self manufactured | |||
| 2. Direct wages & salaries | |||
| 3. Consumable stores | |||
| 4. Repairs & maintenance | |||
| 5. Depreciation | |||
| 6. Factory overheads | |||
| 7. Administration overheads | |||
| 8. Other expenses (specify) | |||
| 9. Total | |||
| 10.Capitalisation – Excisable value | |||
| 11.Capitalisation – Non Excisable value |