Section 128 in The M.P. Municipal Accounts Rules, 1971
128. Classifications.
(1)The operations of this department, viz. "Public Works" are divided into "Building" and "Roads" and each of these is again sub-divided into "Original Works" and "Repairs or Maintenance".(2)The class "Original Works" included all new constructions, whether of entirely new works or of additions and alterations to existing works excepting as hereinafter provided; also repairs to newly purchased or previously abandoned buildings required for bringing them into use. When a portion of an existing structure is to be dismantled and replaced, if the cost of such replacement represents a genuine increase in the permanent value of the property as an asset, the work should be classed as "Original Works" the cost (which should be estimated if not known) of the portion replaced being credited to the estimate of the 'Original Works' and debited to "Repair". In all other cases the whole cost of the new work should be charged to "Repairs'.(3)The capital value of any portion of a building which is abandoned or dismantied without replacement should be written off the total capital value of the building.(4)The class "repairs" or "maintenance" includes all operations except the foregoing required to maintain, in proper condition buildings, roads and other works in original use.
