Section 5 in The National Tiger Conservation Authority (Annual Report and Annual Statement of Accounts) Rules, 2007
5.
Fixed Assets(1)Fixed Assets are stated at cost of acquisition inclusive on 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), from part of the value of the assets capitalized.(2)Fixed Assets received by way of non-monetary grants, (other than towards the Corpus Fund), are capitalized at values stated, by corresponding credit to Capital Reserve.
