Section 20(2) in The Cost Accounting Records (Electronic Products) Rules, 2001
(2)The adequate records shall be maintained to enable the company to identify the capital employed, net fixed assets and working capital separately for the production or manufacture of Electronic products and other products and other activities. Fresh investments on fixed assets that have not contributed to the production of Electronic products during the relevant period shall be indicated in the cost records. The records shall, in addition, show assets added as replacement and those added for increasing existing capacity.
