Section 5 in The National Human Rights Commission (Annual Statement Of Accounts) Rules, 1996
5. FIXED ASSETS
5.1Fixed Assets are stated at cost of acquisition inclusive of inward freight, duties and taxes and incident 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 as sets capitalized.5.2Fixed Assets received byway of non-monetary grants (other them towards.the Corpus Fund), are capitalized at values stated; by' corresponding credit to Capital Reserve.
