cost records are maintainedin

BSNL
• Service Products/Activities
• Basic Telephony
• National Long Distance service
• International Long Distance Service
• Cellular Mobile Telephone Service
• Telex
• Telegraph
• WLL
• Leased Circuit
• Internet services (including Internet Telephony, Ports)
• PSPDN
• VSAT
• Value Added Service
• Cost records are to be maintained at
• (i) 'Operation Cost Centres‘ SSAs/Units of
Metro District, Units of Maintenance Regions,
Units of Data Network,
• (ii) 'Service Cost Centres‘- Administrative
office Factory, Store Organization All
Training Centres, Project circle, Civil &
Electrical Wings, T&D, QA etc., which give
support service.
 Fixed Assets bifurcation
• 'operation' asset. -Lines & wires, A&P, cables,
switching equipment etc. belonging to SSA, Metro
Districts, Maintenance Region, Data Network used
for providing telecom facility to users

• 'service' asset. -assets belonging to 'Service Cost

Centres'
 Proformae to be
maintained
Name of Office/Units

• SSAs of Territorial • 1.Proforma 'A' for 'Operation' &

'Service' Asset
Telecom Circles
• 2.Proforma 'B' for Operation
• Units of Metro Districts Cost
• Units of Maintenance • 3.Proforma 'C' - 'Quantitative'
Region Part
• 4.Proforma 'C' - 'Cost
• Units of Data Network information' part for recording
Circle marketing expense if incurred
by the SSAs/Units
• 5.Proforma 'D' for
consolidation of Costs &
Revenue

Name of Office/Units
• Circle office
• Units of QA /T&D Circle
• Units of Project Circle
• Training centres.
• Units of Store Circles
• Circle Telecom Store
Depots
• Civil & Electrical Wings of
Telecom Circles/Metro
Districts
• TCO Kolkata
Proformae to be
maintained
• 1.Proforma 'A' for 'Service'
Asset
• 2.Proforma 'C' for expenditure
on Salary, Administration &
Maintenance and also for
Depreciation of 'Service' Asset
• 3.Separate Proforma 'C' for
recording marketing expense if
any.
 Proformae to be
maintained
Name of Office/Units

• Jt. DDG (R&P)/ADG • 1.Proforma 'C' for all

expenditure on Salary &
(R&P) of Corporate HQ Administration including
Maintenance.
• 2.Separate Proforma 'C' for
recording marketing expense
• 3.Consolidation of cost as in
Proforma 'C', share transferred
by others and depreciation
intimated by DDG (Admn.).
Allocation of such cost to all
BSNL Circles
• 4.Allocation of marketing cost
separately to Circles.
 Proformae to be
maintained
Name of Office/Units

• DDG (Admn.) Corporate • 1. Proforma 'A' for 'Service'

Asset & related Depreciation.
HQ.
• 2.Intimation of depreciation to
Jt. DDG (R&P)
• at the end of the financial year

Name of Office/Units
• Circle Office of Territorial
Telecom. Circles
• Circle office of
Maintenance Region
• Circle Office of Data
Network
Proformae to be
maintained
• 1.Consolidation of Proforma 'A'
for 'operation' & 'service'
assets of its units
• 2.Consolidation of Proforma 'B'
of its units
• 3.Conslidation of 'Quantitative'
part of Proforma 'C'
• 4.Consolidation of Proforma 'D'
of its units
 Proforma 'A'

• Proforma 'A' is to be maintained by both

'Operation cost centres' & 'Service
Cost Centres' i.e. all units including
administrative offices of BSNL for
recording assets particulars.
 Proforma ‘B'

• Proforma 'B' is to be maintained for

compiling the operation cost of various
'service products'.
• The common 'operation cost' (including
depreciation of 'service' assets but excluding
depreciation of 'operation' assets) as in Proforma
'B' which is not allocable to a particular 'service
product', will be apportioned to each 'service
products/activities' in the ratio of total value of
'operation' assets of each 'service product' as
reflected in Proforma 'A‘ .
 Proforma 'C'
• Proforma 'C' has two parts namely (i)
Quantitative information (ii) Cost
Information.
• 'Quantitative information' part of
Proforma 'C'
• This part is meant for recording technical data

• 'Cost information' part of Proforma

'C'
• This part will be maintained by 'Service
Cost Centre' & 'Operation Cost Centre'
 Proforma 'C'
• Basis of apportionment
Total Cost under Distributed to
Proforma 'C'
Corporate Office All BSNL Circles Ratio of total cost
in Proforma 'C' of
Circle Office all
BSNL Circles.
ALTTC, TTC BSNL Circles, Ratio of number
NATFM, Corporate HQ of persons
trained.
RTTC, CTTC, Directly to Circles, Ratio of number
DTTC Corporate HQ. of persons trained
T&D Circles Circles to which Ratio of number
services rendered of Acceptance
Testing conducted
for Circles
QA Circle Circles to which Ratio of value of
services rendered stores/items
tested for the
• Proforma 'C' has two parts namely (i)
Quantitative information (ii) Cost
Information.
• 'Quantitative information' part of
Proforma 'C'
• This part is meant for recording technical data

• 'Cost information' part of Proforma

'C'
• This part will be maintained by 'Service
Cost Centre' & 'Operation Cost Centre'
 Proforma 'D'

• Proforma 'D' will be maintained by

the 'Operative Cost Centres' i.e.
SSAs/Units of Metro District/Units of
Maintenance Region and Data
Network Circle. Proforma 'D' will
contain both cost and revenue
information.
•