Section 42(d) in The M.P. State Road Transport Corporation Rules, 1962
(d)Statement of Capital Receipts and Capital Expenditure.-Showing on the debit side the amount of capital expenditure on first assets at the beginning of the year, expenditure incurred during the year on the different assets, sale disposals and writes off balance at the end of the year and, on the credit side, the receipts on capital accounts;
