Section 17(2) in The Cost Accounting Records (Electricity Industry) 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 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.
