Section 17 in The Cost Accounting Records (Electricity Industry) Rules, 2001
17. Statistical Records:
(1)The records regarding installed capacity of power plant, peak load demand (normal/maximum demand), plant load factor (PLF), power generated, power consumed at the generating station/sub-stations, number of stations/ substations/ auxiliaries, captive consumption, etc., transmission of power under different voltages, such as HV, EHV, LV, length of transmission lines, and area covered, consumer served under different sectors, viz. agriculture, industry, commercial and domestic sector, operational losses, transmission losses, plant hours available, and actually utilized, man power per MU generated/transmitted/per 1000 consumer, shall be maintained. The suitable records for computation of idle time of machines and/or plants, average frequency, details of power supplied, tariff rate structure for different consumers, etc. shall also be maintained and analysed.(2)The adequate records shall be maintained to enable the company to identify the capital employed, net fixed assets and working capital separately for different activities under reference and other products and activities. Fresh investments on fixed assets that have not contributed to the production or processing of activities under reference during the year shall be indicated in the cost records. The records shall, in addition, show assets added as replacement and those added for increasing existing capacity.(3)In the case of new projects for activity under rule 2, proper records shall be maintained indicating the funds raised from different sources, their utilization, stage-wise cost incurred and progress of the project as per the project report. Cost and time over run shall also be analyzed with reference to the cost of services/activity and profitability of the company.(4)Whenever WTO provisions are attracted, proper records shall be maintained to identify the competitiveness of the product in the domestic as well as global market and the expenses, if any, incurred to combat the competition arising out of WTO provisions. Adequate statistical records shall also be maintained to identify the market share of the product manufactured and the likely impact thereon on account of competitive goods imported in to the country. These records shall indicate, inter-alia, the total volume of imports, names of importers, countries of origin and contain such empirical evidence as to show whether such imports can be construed as dumping and affecting the market share of the product. Proper records shall also be maintained, containing such details as may be necessary to show that the export price of the product is not such as to be construed as dumping in the importing country, by applying the provisions of WTO regarding anti-dumping measures under Article VI of GATT 94.
