(i)Expenditure in all types of institutions including Universities, Board of Higher Secondary/Intermediate Examinations should be classified under "Direct" and "Indirect" expenditure with reference to the list of "Direct" and "Indirect" charges as printed in the body of the school and college return forms, E.S. Table V or in the circular instructions annually issued by the Director for the preparation of the annual reports and returns and shown according to sources under appropriate columns against appropriate side-head against "Direct" and "Indirect" charges.