AG10 FIXED ASSET

LAND AND BUILDING

BUILDING
HYDRRAULIC WORK
OTHER CIVIL WORK
PLANT AND MACHINERY
LINES, CABLES NET -WORKS ETC
VEHICLES
FURNITURES AND FIXTURES
AG11 OTHER CAPITAL EXPENDITURE/FIXED ASSETS
CAPITAL EXPENDITURE RESULTING IN ASSET NOT BELONGIING TO THE BOARD/CORPORATION/NIGAM
SPARE UNITS/SERVICE UNITS
CAPITAL SPARES AT GENERATING STATIONS
ASSET TRANSFER INWARD
ASSET TAKEN OVER FROM LICENSES PENDING FINAL VALIDATION
OTHER ASSETS
AG12 PROVISION FOR DEPRECIATION ON FIXED ASSET
LAND AND LAND RIGHT
BUILDING
HYDRAULIC WORKS
OTHER CIVIL WORK
PLANT AND MACHINERY
LINES, CABLES NET -WORKS ETC
VEHICLES
FURNITURES AND FIXTURES
OFFICE EQUIPMENTS
AG13 PROVISION FOR DEPRICATION ON OTHER CAPITAL EXPENDITURE/ FIXED ASSET
CAPITAL EXPENDITURE RESULTING AN ASSET NOT BRLONGING T THE BOARD / CORPORATION/NIGAM
SPARE UNITS/SERVICE UNITS
CAPITAL SPARES AT GENERATING STATIONS
ASSET TRANSFER INWARD
ASSET TAKEN OVER FROM LICENSES PENDING FINAL VALIDATION
OTHER ASSETS
AG14 CAPITAL EXPENDITURE IN PROGRESS
GENERATION/HYDEL PROJECT
RESTORATION/RENOVATION HYDEL PROJECTS
THERMAL PROJECT
RENOVATIONS PROJECT
T&D PROJECT
SECONDARY T&D PROJECT
R.E.WORKS
NON-PLAN WORK
OTHERS
DEPOSIT WORKS
AG15 OTHER ACCOUNT FOR ASSETS AT CONSTRUCTION SITE
 REVENUE EXPENSES PENDING ALLOCTION OVER CAPITAL WORK
PROVISION FOR COMPLETED WORK
CONSTRUCTION FACILITIES
AG16 ASSET NOT IN USE
AG17 DEFFERED COST
AG18 INTANGIBLE ASSET
AG20 INVESTMENT
INVESTMENT AGAINST FUND
INVESTMENT OTHER THAN FUND INVESTMENT
INVESTMENT IN SUBIDIARIES
INVESTMENT IN PARTNESHIP/JOINT VENTURES
AG21 FUEL STOCK AND RELATED ACCOUNT
FUEL STOCK ACCOUNT
AG22 MATERIAL STOCK AND RELATED ACCOUNT
INSURANCE SPARE STOCK ACCOUNT
MATERIAL PURCHASE ACCOUNT
MATERIAL ISSUE ACCOUNT
MATERIAL TRANSFER ACCOUNT
MATERIAL STOCK ADJUSTMENT ACCOUNT
MATERIAL STOCK ACCOUNT
OTHER MATERIAL ACCOUNT
MATERIAL STCOK EXCESS/SHORT AGE PENDING INVESTMENT
AG23 RECEIVABLE AGAINST SUPPLY OF POWER
SUNDRY DEBTOR FOR SALE POWER
SUNDRY DEBTOR FOR ELECTRICITY DUTY AND OTHER STATE LEVIES
SUNDRY DEBTOR COLLECTION ACCOUNT
PROVISION FOR UNBILLED REVENUE
DUES FROM PERMANENTLY DISCONNECTED CONSUNERS
SUNDRY DEBTORS FOR INTER-STATE SALE OF POWER
SUNDRY DEBTOR -MISCELLANEOUS RECEIPT FROM CONSUMER
SUNDRY DEBTORS DEPARTMENTL EMPLOYEES
PROVISION FOR DOUBTFUL DEBT FROM CONSUMER
AG23 RECEIVABLE AGAINST SUPPLY OF POWER EFFECTIVE FROM 2002
SUNDRY DEBTOR FOR SALE POWER
SUNDRY DEBTOR FOR BULK SLE OF POWER
SUNDRY DEBTOR FOR WHEELING OF POWER
SUNDRY DEBTORS FORFOR ELECTRICITY DUTY
ELECTRICITY DUTY
PROVISION FOR UNBILLED REVENUE
PROVISION FOR UNBILLED WHEELING OF POWER
DUES FROM PERMANENTLY DISCONNECTED CONSUMERS
PROVISION FOR DOUBTFUL DEBT FROM CONSUMER
SUNDRY DEBTORS -MISCELLANEOUS RECIPT FROM CONSUMERS
RECOVERIES FROM THEFT OF POWER/MALL PARCTICE
PROVISION FOR DOUBTFULL DEBT DUES FROM CONSUMERS
AG24 CASH AND BANK
CASH ACCOUNT
CASH IMPREST WITH STAFF ACCOUNT
COLLECTION BANK ACCOUNT- A- RECEIPT FUND ACCOUNT
DEPOSIT WORK RECEIPT ACCOUNT
DISBRUSEMENT BANK ACCOUNT
REMITTANCE TO H.O. MEMBER ACCOUNT
TRANSFER FROM H.O.
TRANSFER OF FUND FROM MEMBER
TRANSFER OF FUND WITHIN DICISION
LOAN FROM DIFFERENT AGENCIES
CAH IN FLOW AND OUT FLOW ACCOUNT
AG25 ADVANCE TO CONTRACTOR/SUPPLIER
AG26 ADVANCE FOR FUEL SUPPLIER
AG27 OTHER LOAN AND ADVANCE
LOAN AND ADVACE TO STAFF
LOAN AND ADVANCE LICENSE
ADVANCE INCOME TAX AND TAX DEDUCTION AT SOURCE
AG28 SUNDRY RECEIVEABLE
SUNDRY DEBTOR-TRADING ACCOUNT
INCOME ACURED AND DUE
INCOME ACCURED BUT NOT DUE
AMOUNT RECOVERABLE FROM EMPLOYES/EX EMPLOYEES
FUEL RELATED RECEIVABLE CLAIM
SUBSIDY /GRANT RECEIVABLE
OTHER CLAIMS
OTHER RECEIVABLE
RECEIVABLE ACCOUNT FOR INTER CORPORATION TRANSFER
RECEIVABLE ACCOUNT TO FUNDS BY UPPCL TO VITRAN NIGAM
DEPOSIT
AG30 INTER UNIT ACCOUNT-FUEL
AG31 INTR UNIT ACCOUNT- MATERIAL
AG32 INTER UNIT ACCOUNT-CAPITAL EXPENDITURE AND FIXED ASSET
AG33 INTER UNIT ACOUNT -REMITTANCE TO HEAD OFFICE
AG34 INTER UNIT ACCOUNT-FUND TRANSFER FROM HEAD OFFICE
AG36 INTER UNIT-PERSONNEL ACCOUNT
IUT- PERSONAL FOR RECOERY OF ELECTRICITY CHARGES AND ELECTRICITY DUTY FROM EMPLOYEES
AG37 INTER UNIT ACCOUNT-OTHER TRANSACCTION ADJUSTMENT ACCOUNT
CENTRAL RECEIPT ON BEHALF OF DIVISION
CENTRAL PAYMENT ON BEHALF OF DIVISION
INTER UNIT A/C CASH TRANSACTION
INTER UNIT TANSATION -OTHER ADJUSTMENT
INTER UNIT A/C SUNDRY DEBTOR
AG38 INTER UNIT ACCOUNT(UPSEB BOARD)
AG40 FUEL RELATED LIABILITIES
 LIBILITIES TO RAILWAYS FOR COAL RECEIPT
LIABILITIES TO COLLIERIES
LIABILITIES TO RAILWAYS FOR OIL RECEIPT
LIABILITIES TO OIL SUPPLIER
LIABILITIES FOR SUPPLY OF GAS
LIABILITIY FOR FUEL RELATED COST
AG41 LIABILITIY FOR PURCHASE OF POWER
SUNDRY CREDITORS FOR PURCHASE OF POWER
PROVISION FOR LIABILITY FOR PURCHASE OF POWER
SHARE IN GENERATION
SUNDRY CREDITORS FOR PURCHASE OF POWER( PRIVATE SECTOR)
PROVISION FOR LIABILITY FOR PURCHASE OF POWER ( PRIVATE SECTOR)
AG42 LIABILITY FOR CAPITAL SUPPLIES-CAPITAL WORK
AG43 LIABILITY FOR O&M WORKS
AG44 STAFF RELATED PROVISION & LIABILITIES
STAFF RELATED PROVISION
UNPAID SALARY /BONUS
SALARY /BONUS PAYABLE
STAFF DEDUCTION & RECCOVERIES PAYABLE
STAFF CLAIMS RECEIVED FOR DISBURSEMENT
GPF SUBSCRIPTION BY EMPLOYEES
AG45 LIABLITY FOR PAYMENT
AG46 OTHER LIABILITIES AND PROVISION
DEPOSIT FROM SUPPLIEERS/CONTRACTOR
ELETRICITY AND OTHER LEVIES PAYABLE TO GOVERNMENT
LIABILITY FOR EXPENSES
LIABLITY FOR I.U.T.
AMOUNT UNCLAIMED AMOUNT ELATING TO BORROWING
PROVISION FOR INCOME TAX
SUNDRY LIABLITIES AND PROVISION
GOODS AND SERVICE TAX
REVERSE CHARGE MECHANISM
INPUT CREDIT
PROVISION FOR OBSOLESCENSE
OTHERS
RECEIPT OF FUND BY UPPCL FROM VIDUT VITRAN NIGAM/UPPTCL
AG47 DEPOSIT FOR ELECTRICFICATION , SERVICE CONNCECTION
DEPOST FOR OTHER ELECTRIFICATION WORK
OTHER DEPOSIT FROM CONSUMERS
AG48 SECURITY DEPOSIT FROM CONSUMERS
SECURITY DEPOSIT FROM CONSUMERS
SECURITY DEPOSIT FROM CONSUMERS OTHER THAN IN CASH
INTEREST PAYABLE ON CONSUMERS DEPOSIT
AG50 BORROWIING FROM WORK CAPITAL
AG51 PAYMENT DUE ON CAPITAL LIABILITIES
 REPAYMENT DUE
REPAYMENT DUES ON LOANS TAKEN FROM STATE GOVT.
DEFAULT REPAYMENT DUE
REPAYMENT DUE ON LOAN TAKEN FROM STATE GOVT.
CURRENT MATURITY OF LONG TERM DEBT
REPAYMENT DUE ON LOAN TAKEN FROM STATE GOVT.
INTEREST ACCURED AND DUE
AG52 BOND
AG53 LOANS FROM AGRICULTURAL REFINANCE CORPORATION (A.R.C)
AG54 FUND FROM STATE GOVERNMENT
STATE GOVERNMENT LOAN UNDER SECTION 64 OF E ACT , 1948 FOR EXTERNALLY 25 TO 29 SPONSORED PROJECT
OTHER STATE GOVT. LOAN
LOAN AGAINST ACCERLATED POWER DEVELOPMENT REFORM PROJECTS APPROVED FOR
LOAN AGAINST WORLD BANK ADDED PROJECT FOR
AG55 CONTRIBUTION , GRANTS & SUBSIDIES TOWARDS COST OF CAPITAL ASSET
CONSUMER CONTRIBUTION TOWARD COST OF CAPITAL ASSET
AG56 RESERVE
AG57 RESERVE FUND
AG58 SURPLUS
AG59 HEAD QUARTER EXPPENDITURE ACCOUNT
AG61 REVENUE FROM SALE OF POWER
EXTRA STATE CONSUMER
LARGE SUPPLY CONSUMER
OTHER CONSUMERS
ELECTRICITY DUTY ECOVERY
OTHER STATE LEVIES RECOVERY
ELECTRICITY DUTY PAYABLE CONTRA
METER RENT/SERVICE LINE RENTAL
RECOVERIES FOR THEFT OF POWER /MALPRACTICES
WHEEL CHARGING RECOVERIES
MICELLANEOUS CHARGES FROM CONSUMER
SUNDRY CONSUMERS
REVENUE FROM BULK SALE OF POWER
ELECTRICITY DUTY RECOVERY
ELECTRICITY DUTY PAYABLE (CONTRA)
RECOVERY FOR THEFT/MALPRACTICE
WHEEL CHARGING RECOVERIES
AG62 OTHER INCOME
INCOME FROM LOAN ADVANCE, INVESTMENT
INCOME FROM INVESTMENT
INTEREST ON LOAN AND ADVANCE
INCOME FROM TRADING
OTHER MIS. RECEIPT FROM CONSUMERS
GAIN ON SALE OF FIXED ASSET
INCOME/FEES/COLLECTION AGAINS STAFF WELFARE ACTIVITIES
 MISC. RECEIPT AGAINST POWER PURCHASE
MISCELLANEOUS RECEIPT
AG63 SUBSIDIES AND GRANTS
REVENUE SUBSUDIES AND GRNTS
AG65 PRIOR PERIOD INCOME
FUEL RELATED GAIN ON PRIOR PERIOD TRANSACTION
AG70 POWER PURCHASE ACCOUNT
POWER PURCHAE ACCOUNT PRIVATE SECTOR
AG71 COST OF GENERATION OF POWER
FUEL RELATED COAS
COAL RELATED COST
GAS RELATED COST
STOCK SHORTAGE ON PHYSICAL VERIFICATION OF FUEL STOCK
COST OF WATER
BILL FOR IRRIGATION DEPARTMENT ALL ANY OTHER BODY ON A/C PF COST OF WATER
STATION SUPPLIES
EXCISE DUTY ON GENERATION
AG72 FUEL RELATED LOSSES
TRANIT LOSS OF FUEL
LOSS ON SETTLEMENT OF CLAIM FOR FUEL
AG74 REPAIR AND MAINTENANCE
PLANT AND MACHINERY
BUILDING
CIVIL WORK
VEHICLES EXPENSES
OFFICE EQUIPMENTS
AG75 EMPLOYEE COST
SALARIES
OVERTIME
DEARNESS ALLOWANCE
OTHER ALLOWANCE REGULAR
PERMANNT EMPLOYEE
TEMP. EMPLOYEE-REGUA
BONUS
OTHER STAFF COST TO BE INCLUDED
STAFF WELFARE EXPENSES
TERMINL BENFITS
EMPPLOYEE COST CHARGES TO CPITAL WORKS
AG76 ADMIN. AND GENERAL EXPENSES
ADMIN. EXPENSES
COMMUNICATION
PROFESSIONAL CHARGES
CONVEYANCE & TRAVELLING
OTHER EXENSES
OTHER EXPENSES
 MATERIAL RELATED EXPENSES
VEHICLES SUSPENSE A/C
ADMIIN & GENERAL EXPENSES
AG77 DEPRECATION AND OTHER COST RELATED TO ASSET
DEPRECATION
ASSET DECOMMISIONING CHARGES
SMALL AND LOW VALE ITEMS WRITTEN OFF
LOSSES ON SALE OF FIXED ASSET
DEPRECATION OF RELATED COST CHARGES TO CAPITAL WORK
AG78 INTEREST AND OTHER FINANCE CHARGE
INTERET ON STATE GOVT. LOAN
INTEREST ON FOREIGN CURRENCY LOAAN & CREDIT
INTEREST ON OTHER LOAN /DEFFERED CREDIT
INTEREST ON CAPITAL LIABILITIES
INTEREST ON OTHER LOAN /DEFFERED CREDIT
PENAL INTEREST ON CAPITAL LIABILITIES
INTEREST TO CONSUMERS
INTEREST ON BORROWING FOR WORK CAPITAL
OTHER INTEREST AND FINANCE CHARGES
DISCOUNTS TO CONSUMERS
INTEREST TO SUPLERS/CONTRACTOR
INTEREST ON FDS, CPF, GPF, SDs ETC
COST OF RAISING FINANCE
DSCOUNT/REDEMPTION PREMIUM ON BOND /DEBENTURES
OTHER CHAGRES
INTEREST ON PAYMENT BY STATE GOVT. UNDER GURANTEES
CAPITALISATION OF INTEREST ON FUNDS USED DURING CONSTRUCTION
AG79 OTHER DEBIT TO REVENUE ACCOUNT
MATERIAL COST VARIANCE
RESEARCH AND DEVELOPMENT EXPENSES
MISCELLANEOUS LOSSES WRITTEN OF
EXTRA DEBIT DUE TO MIS RECEIPT OF R.E.SUBSIDIARY SUNDRY EXPENSES
LOSS ON ACCOUNT OF FOOD, CYCLONE FIRE ETC
OTHER DEBITS TO REVENUE CHARGED TO CAPITAL (CREDIT A/C)
AG 81 PROVISION FOR INCOME TAX FOR THE YEAR
AG83 SHORT PROVISION FOR POWET PURCHASED IN PREVOUS YEAR
FUEL RELATED LOSSES AND EXPENSES RELATING TO PREVIOUS YEAR TRANSATION
AG91 COST AN REVENUE AT TRAIL STAGE
DEBIT ACCOUNT FOR COST AT TRAIL STAGE
MEMORANDUM CREDIT ACCOUNT FOR THE DEBIT OF COST
CREDIT ACCOUNT FOR REVENUE AT TRIAL STAGE
MEMORANDUM DEBIT ACCOUNT FOR CREDIT OF COST
AG92 MEMORAMDUM ACCOUNTS FOR RECORDING NUMBER OF UNITS OF POWER PURCHASE GENERATION S
TOTAL UNIT ACCOUNT
UNIT SOLD ACCOUNT
RETAIL SUPPLY ACCOUNT
BULK SUPPLY ACCOUNT
UNIT WHEELED ACCOUNT
PORATION/NIGAM

PORATION/NIGAM
OM EMPLOYEES
5 TO 29 SPONSORED PROJECT
R PURCHASE GENERATION SALE ETC