Step 3: Remembering the Sub A/c Codes (How to remember the A/c Codes?)

Step 3: Remembering the Sub A/c Codes

Don't Worry! In this Step you don't need to remember all the Sub A/c Codes. Here you will get a list of all the A/c Codes of KPTCL as well as Important A/c Codes of ESCOMS!

    As you are now thorough with the A/c Groups and Main A/c Codes it is super easy to locate any Sub A/c Code! 

    You just need to note down the important A/c Codes asked in the previous question papers and try to remember those A/c Codes along with similar type/related A/c Codes that might be asked in the coming Question Paper!

    I hope this process might Helped you in remembering the A/c Codes. I will try to give list of Important A/c Codes for Exam purpose. Until then try yourself and make a list of Important A/c Codes!

Important: Try to understand!

• Why Assets & Expenditures show debit balance  and Liabilities & Incomes show credit balance?
• When One A/c Code is debited correspondingly which A/c Code should be credited vice versa and Why?

It will help you in Exams as well as Day to day Workings! 

Tips: 

• Use "Desktop Mode" option in Chrome browser if you are not able to see the A/c Codes Description completely.
• To Search the required A/c Code easily use 'Ctr+F' in systems or 'Find in page' option in Chrome browser.

To Recall

Step 1 - Click here..

Step 2 - Click here..

Good Luck!

AC HEAD		DESCRIPTION
10.000	-	Fixed Assets
10.100	-	Land & Land Rights
10.101	-	Land owned under full title.
10.102	-	Land held under lease
10.103	-	Costs of land development on lease- hold
10.200	-	Buildings
10.202	-	Buildings containing Hydro-Electric Power Generating Plant.
10.203	-	Buildings containing Diesel Electric Generating Plant
10.207	-	Buildings containing transmission installations.
10.208	-	Buildings containing distribution installations
10.211	-	Office Building
10.221	-	Ancillary Buildings
10.222	-	Residential colony for staff
10.223	-	Other Buildings
10.224	-	Internal Wiring
10.225	-	Wire fencing
10.300	-	Water Supply & Sewerage Arrangements
10.301	-	Hydraulic works forming part of Hydroelectric system - dams, spillways,
10.302	-	Hydraulic works forming part of Hydroelectric system, reinforced
10.303	-	Sweet water arrangement including reservoir etc.,
10.304	-	Sweet water arrangement(including water storage tank etc), Plant and Pipelines for water supply in residential colony.
10.305	-	Drainage and Sewerage System- Residential colony
10.400	-	Civil Works
10.401	-	Pucca Roads
10.402	-	Kutcha Roads
10.403	-	Railway Sidings
10.404	-	Other Civil Works - Plant foundation
10.405	-	Other Civil Works - Cable trenches
10.500	-	Plant and Machinery
10.508	-	Auxiliaries in Diesel Electric Generation Plant
10.516	-	Oil srage tanks / oil handling plant and equipment.
10.530	-	Diesel Electric Generating Power Plant
10.531	-	Hydel Power Generating Plant
10.532	-	Plant foundation for Hydel power generating plant
10.533	-	Plant foundation for diesel electric generating plant.
10.535	-	Auxiliaries in Hydel Power Plant.
10.541	-	Transmission plant -Transformers having a rating of 100 KVA and above.
10.542	-	Other Transformers -(Below 100 KVA)
10.543	-	Other transmission plant - Transformer kiosks, Sub-station equipment and other Fixed apparatus.
10.551	-	Material handling equipment Earthmovers / Bulldozers.
10.552	-	Material handling equipment - Cement Mixer
10.553	-	Material handling equipment – Cranes
10.555	-	Materials handling equipment – Others
10.560	-	Low tension Alternating current(L.T.A.C.) Panel
10.561	-	Switchgear including cable connections.
10.563	-	Batteries including charging equipment.
10.564	-	Battery set
10.565	-	Fabrication shop / workshop plant and equipments.
10.566	-	Direct current distribution box
10.567	-	Lightning arrestors-Pole Type.
10.568	-	Lightning Arrestor – Station Type
10.569	-	Battery Charger
10.571	-	Communication equipment - Radio and high frequency carrier system
10.572	-	Communication equipment - telephone lines and telephones.
10.573	-	Communication equipment – Mobile Phones
10.574	-	Static machine tools and equipment
10.575	-	Digital cameras
10.576	-	Air conditioning plant – static
10.577	-	Air conditioning plant – Portable
10.578	-	Computers and its peripherals
10.579	-	Remote Terminal Unit-R.T.U.
10.580	-	Refrigerators and water coolers
10.581	-	Meter testing laboratory tools and equipment
10.582	-	Equipment in Hospitals / Clinics
10.583	-	Tools and Tackles
10.584	-	Weighing scales
10.585	-	Drawing Board instruments
10.586	-	Fire Extinguishers
10.587	-	Solar Roof Top equipment installed on BESCOM buildings
10.591	-	Roof top/Other solar plant Installations
10.599	-	Other Miscellaneous Equipments.
10.600	-	Lines, Cable Network etc,
10.601	-	Overhead lines(Towers, Poles, Fixtures, Overhead Conductors and Devices)- Lines on fabricated steel supports.
10.602	-	Overhead lines(Towers, Poles, Fixtures, Overhead Conductors and Devices) - Lines on Reinforced Concrete Supports.
11.603	-	Overhead lines(Towers, Poles, Fixtures, Overhead Conductors and Devices) - Lines on treated wood Supports.
10.605	-	Transmission lines 66KV & above–Towers
10.606	-	Transmission lines 66KV & above– Conductors
10.611	-	Under ground cables including joint boxes and disconnecting boxes.
10.612	-	Under ground Cables - Cable duct system
10.613	-	Fiber optic
10.614	-	Control cables
10.621	-	Service connections
10.631	-	Metering equipments.
10.632	-	Metering equipment – Electronic / Electro mechanical meters
10.633	-	Metering equipment- Prepaid
10.641	-	Street lighting in Residential Colonies & Station premises.
10.685	-	Miscellaneous Equipments
10.700	-	Vehicles
10.710	-	Trucks, Tempos, Trekkers etc.
10.720	-	Buses including mini buses.
10.730	-	Jeeps, Vans, and Motor cars
10.740	-	Other vehicles
10.800	-	Furniture & Fixtures
10.888	-	Fixed Assets- Contra account
10.899	-	Fixed Assets-Turnkey Works Bills not Received Intermediary Account.
10.900	-	Office Equipment
10.901	-	Calculators
10.902	-	Typewriters
10.903	-	Cash Registers / Cash chest
10.904	-	Duplicators / Xerox / Copiers.
10.905	-	Franking Machines
12.000	-	Provision for Depreciation on Fixed Assets
12.100	-	Depreciation Provision - Land & Land Rights
12.102	-	Depreciation provision – Land held under lease
12.103	-	Depreciation provision – Costs of land development on lease- hold
12.200	-	Depreciation Provision - Buildings
12.202	-	Depreciation provision – Buildings containing Hydro-Electric Power Generating Plant.
12.203	-	Depreciation provision – Buildings containing Diesel Electric Generating Plant
12.207	-	Depreciation provision – Buildings containing transmission installations.
12.208	-	Depreciation provision – Buildings containing distribution installations
12.211	-	Depreciation provision – Office Building
12.221	-	Depreciation provision – Ancillary Buildings
12.222	-	Depreciation provision – Residential colony for staff
12.223	-	Depreciation provision – Other Buildings
12.224	-	Depreciation provision – Internal Wiring
12.225	-	Depreciation provision – Wire fencing
12.300	-	Depreciation Provision - Hydraulic Works
12.301	-	Depreciation provision – Hydraulic works forming part of Hydroelectric system - dams, spillways,
12.302	-	Depreciation provision – Hydraulic works forming part of Hydroelectric system, reinforced
12.303	-	Depreciation provision – Sweet water arrangement including reservoir etc.,
12.304	-	Depreciation provision – Sweet water arrangement(including water storage tank etc), Plant and Pipelines for water supply in residential colony.
12.305	-	Depreciation provision – Drainage and Sewerage System- Residential colony
12.400	-	Depreciation Provision - Other Civil Works
12.401	-	Depreciation provision – Pucca Roads
12.402	-	Depreciation provision – Kutcha Roads
12.403	-	Depreciation provision – Railway Sidings
12.404	-	Depreciation provision – Other Civil Works - Plant foundation
12.405	-	Depreciation provision – Other Civil Works - Cable trenches
12.500	-	Depreciation Provision - Plant and Machinery
12.508	-	Depreciation provision – Auxiliaries in Diesel Electric Generation Plant
12.516	-	Depreciation provision – Oil srage tanks / oil handling plant and equipment.
12.530	-	Depreciation provision – Diesel Electric Generating Power Plant
12.531	-	Depreciation provision – Hydel Power Generating Plant
12.532	-	Depreciation provision – Plant foundation for Hydel power generating plant
12.533	-	Depreciation provision – Plant foundation for diesel electric generating plant.
12.535	-	Depreciation provision – Auxiliaries in Hydel Power Plant.
12.541	-	Depreciation provision – Transmission plant -Transformers having a rating of 100 KVA and above.
12.542	-	Depreciation provision – Other Transformers -(Below 100 KVA)
12.543	-	Depreciation provision – Other transmission plant - Transformer kiosks, Sub-station equipment and other Fixed apparatus.
12.551	-	Depreciation provision – Material handling equipment Earthmovers / Bulldozers.
12.552	-	Depreciation provision – Material handling equipment - Cement Mixer
12.553	-	Depreciation provision – Material handling equipment – Cranes
12.555	-	Depreciation provision – Materials handling equipment – Others
12.560	-	Depreciation provision – Low tension Alternating current(L.T.A.C.) Panel
12.561	-	Depreciation provision – Switchgear including cable connections.
12.563	-	Depreciation provision – Batteries including charging equipment.
12.564	-	Depreciation provision – Battery set
12.565	-	Depreciation provision – Fabrication shop / workshop plant and equipments.
12.566	-	Depreciation provision – Direct current distribution box
12.567	-	Depreciation provision – Lightning arrestors-Pole Type.
12.568	-	Depreciation provision – Lightning Arrestor – Station Type
12.569	-	Depreciation provision – Battery Charger
12.571	-	Depreciation provision – Communication equipment - Radio and high frequency carrier system
12.572	-	Depreciation provision – Communication equipment - telephone lines and telephones.
12.573	-	Depreciation provision – Communication equipment – Mobile Phones
12.574	-	Depreciation provision – Static machine tools and equipment
12.575	-	Depreciation provision – Digital cameras
12.576	-	Depreciation provision – Air conditioning plant – static
12.577	-	Depreciation provision – Air conditioning plant – Portable
12.578	-	Depreciation provision – Computers and its peripherals
12.579	-	Depreciation provision – Remote Terminal Unit-R.T.U.
12.580	-	Depreciation provision – Refrigerators and water coolers
12.581	-	Depreciation provision – Meter testing laboratory tools and equipment
12.582	-	Depreciation provision – Equipment in Hospitals / Clinics
12.583	-	Depreciation provision – Tools and Tackles
12.584	-	Depreciation provision – Weighing scales
12.585	-	Depreciation provision – Drawing Board instruments
12.586	-	Depreciation provision – Fire Extinguishers
12.587	-	Depreciation provision – Solar Roof Top equipment installed on BESCOM buildings
12.591	-	Depreciation provision – Roof top/Other solar plant Installations
12.599	-	Depreciation provision – Other Miscellaneous Equipments.
12.600	-	Depreciation Provision - Lines Cable Network etc,
12.601	-	Depreciation provision – Overhead lines(Towers, Poles, Fixtures, Overhead Conductors and Devices)- Lines on fabricated steel supports.
12.602	-	Depreciation provision – Overhead lines(Towers, Poles, Fixtures, Overhead Conductors and Devices) - Lines on Reinforced Concrete Supports.
12.603	-	Depreciation provision – Overhead lines(Towers, Poles, Fixtures, Overhead Conductors and Devices) - Lines on treated wood Supports.
12.605	-	Depreciation provision – Transmission lines 66KV & above–Towers
12.606	-	Depreciation provision – Transmission lines 66KV & above– Conductors
12.611	-	Depreciation provision – Under ground cables including joint boxes and disconnecting boxes.
12.612	-	Depreciation provision – Under ground Cables - Cable duct system
12.613	-	Depreciation provision – Fiber optic
12.614	-	Depreciation provision – Control cables
12.621	-	Depreciation provision – Service connections
12.631	-	Depreciation provision – Metering equipments.
12.632	-	Depreciation provision – Metering equipment – Electronic / Electro mechanical meters
12.633	-	Depreciation provision – Metering equipment- Prepaid
12.641	-	Depreciation provision – Street lighting in Residential Colonies & Station premises.
12.685	-	Depreciation provision – Miscellaneous Equipments
12.700	-	Depreciation Provision - Vehicles
12.710	-	Depreciation provision – Trucks, Tempos, Trekkers etc.
12.720	-	Depreciation provision – Buses including mini buses.
12.730	-	Depreciation provision – Jeeps, Vans, and Motor cars
12.740	-	Depreciation provision – Other vehicles
12.800	-	Depreciation Provision - Furniture, Fixtures and Intangible Assets
12.801	-	Depreciation Provision – Intangible Assets – Software acquired / purchased for internal use
12.888	-	Depreciation provision – Fixed Assets- Contra account
12.899	-	Depreciation provision – Fixed Assets-Turnkey Works Bills not Received Intermediary Account.
12.900	-	Depreciation Provision - Office Equipment
12.901	-	Depreciation provision – Calculators
12.902	-	Depreciation provision – Typewriters
12.903	-	Depreciation provision – Cash Registers / Cash chest
12.904	-	Depreciation provision – Duplicators / Xerox / Copiers.
12.905	-	Depreciation provision – Franking Machines
14.000	-	Capital Works in Progress
14.110	-	CWIP - Transmission lines -(GP)
14.113	-	CWIP - Transmission Lines – PFC
14.114	-	CWIP - Transmission Lines – ADB
14.115	-	CWIP-Transmission Lines –Others
14.116	-	CWIP- Transmission Lines - Non Plan
14.118	-	CWIP-Capital Expenditure incurred on reconstruction of Asset damaged on account of Floods-Lines
14.119	-	CWIP-Capital Expenditure incurred on reconstruction of Asset damaged on account of Floods-Stations
14.120	-	CWIP - Step Down Stations -(GP)
14.123	-	CWIP - Step-down Station – PFC
14.124	-	CWIP - Step-down Station – ADB
14.125	-	CWIP-Step Down Stations-Others
14.126	-	CWIP - Step Down Stations - Non plan
14.127	-	CWIP –Step-down Stations & Transmission Lines –APRDP Works
14.130	-	CWIP - Load Despatch & Communication
14.140	-	CWIP - Transmission Lines, Transformers etc. - Extension (GP)
14.141	-	CWIP - Transmission Lines, Transformers etc., - Extension - Non plan
14.150	-	CWIP - Transmission Lines - Transformers etc. Improvements -(GP)
14.151	-	CWIP - Transmission lines, Transformers etc., Improvements Non-Plan.
14.152	-	CWIP Transformers -Improvements
14.153	-	CWIP-Stations-Improvements
14.154	-	CWIP - Urban Distribution Improvement Scheme
14.155	-	CWIP - Additional Street Lights / Street Lights in cities / towns / Villages
14.156	-	CWIP Transmission Lines- improvements
14.160	-	CWIP – Reduction of Losses in Lines
14.163	-	CWIP – Installation of Capacitors – PFC
14.164	-	CWIP – Installation of Capacitors – ADB
14.165	-	CWIP – Installation of Capacitors(GP)
14.166	-	CWIP- Capital Expenditure incurred on reconstruction of Assets damaged on account of Floods-Others
14.170	-	CWIP- Replacement of Transformers by Similar Capacity
14.200	-	CWIP - REC Plan Schemes
14.201	-	CWIP-Transmission Lines-REC
14.202	-	CWIP-Stations-REC
14.220	-	CWIP - SPA Schemes
14.240	-	CWIP – System Improvement (REC)
14.300	-	CWIP - Village Electrification (G.P)
14.320	-	CWIP - Power Supply to  IP sets (G.P.)
14.340	-	CWIP - Tribal Area Electrification (G.P.)
14.350	-	CWIP - Bhagya jyothi Schemes
14.360	-	CWIP - Kuteera jyothi Schemes
14.370	-	CWIP - Border Area Development Programme.
14.380	-	CWIP - HKDP Works.
14.400	-	CWIP - Service Connections
14.450	-	CWIP - Generating Stations - (G.P.)
14.460	-	CWIP - Diesel Generating Station cell.
14.461	-	CWIP - Generating Stations - Non Plan
14.502	-	CWIP – Buildings
14.607	-	CWIP - Vehicles
14.708	-	CWIP – Furniture and Fixtures
14.809	-	CWIP – Office equipment
14.810	-	CWIP – Tools and Tackles
14.811	-	CWIP Mobile Phones
14.888	-	CWIP- Contra Account
14.900	-	CWIP - Acquisition of licensees
14.901	-	Capital Expenditure categorized APRDP Transmission lines & Step–down stations
14.910	-	CWIP - Survey and Investigation expenses on projects.
14.925	-	CWIP - Schemes outside the State sector.
14.994	-	Cost of Line works for which Bills received but not passed.
14.995	-	Cost of Station works for which Bills received but not passed.
14.996	-	Cost of Civil works for which Bills received but not passed.
14.997	-	CWIP- Cost of lines works completed in the field but Bills not received
14.998	-	CWIP- Cost of Station works completed in the field but Bills not received
14.999	-	CWIP- Cost of Civil works completed in the field. But Bills not received
15.000	-	Other Accounts for Assets at Construction Stage
15.100	-	Contracts in Progress
15.120	-	CIP - Transmission Lines
15.122	-	CIP - REC Plan Scheme
15.124	-	CIP - SPA Scheme
15.126	-	CIP - Village Electrification (GP)
15.128	-	CIP – Buildings CIP - Other Civil Works
15.129	-	CIP- Financed through Suppliers Line of credit
15.200	-	Revenue Expenses Pending Allocation Over Capital Works
15.201	-	Revenue expenses pending allocation over capital works - Power charges.
15.202	-	Revenue expenses pending allocation over capital works - Repairs & Maintenance.
15.203	-	Revenue expenses pending allocation over capital works - employee cost.
15.204	-	Revenue expenses pending allocation over capital works - Administration and general expenses.
15.205	-	Revenue expenses pending allocation over capital works - Depreciation.
15.206	-	Revenue expenses pending allocation over capital works - Interest.
15.220	-	Head Office Supervision Charges
15.500	-	Provision for Completed Works
15.600	-	Construction Facilities
15.601	-	Construction equipment - earth moving equipments and bulldozers.
15.602	-	Construction equipment – Cranes
15.603	-	Construction equipment - Cement mixers and   other civil construction machinery
15.631	-	Fabrication shop / construction workshop equipment
15.651	-	Provision for depreciation on construction facilities
15.652	-	Provision for depreciation - Fabrication shop / workshop equipment (Major works)
15.888	-	CIP- Contra Account
16.000	-	Assets Not in Use
16.100	-	Written Down Value of Obsolete / Scrapped Assets
16.102	-	WDV – Obsolete / Scrapped assets– Buildings
16.103	-	WDV – obsolete / scrapped assets - Hydraulic Works
16.104	-	WDV – Obsolete / Scrapped assets- other civil works
16.105	-	WDV – Obsolete / Scrapped assets- Plant & Machinery
16.106	-	WDV – Obsolete / Scrapped assets- Lines, cable network etc.
16.107	-	WDV – obsolete / scrapped assets– Vehicles
16.108	-	WDV – obsolete / scrapped assets- Furniture & Fixtures
16.109	-	WDV – obsolete / scrapped assets- Office equipment
16.200	-	Written Down Value of Faulty /Dismantled Assets
16.202	-	WDV – Faulty / dismantled assets – Buildings
16.203	-	WDV – Faulty / dismantled assets - Hydraulic works
16.204	-	WDV – Faulty / dismantled assets - Other Civil works
16.205	-	WDV – Faulty / dismantled assets- Plant & Machinery
16.206	-	WDV – Faulty / dismantled assets- Lines, cable network etc.
16.207	-	WDV – Faulty / dismantled assets– Vehicles
16.208	-	WDV – Faulty / dismantled assets- Furniture & Fixtures
16.209	-	WDV – Faulty / dismantled assets- Office equipments
16.888	-	Asset not in use- Contra Account
17.000	-	Deferred Costs
17.200	-	Deferred Revenue Expenditure
17.201	-	Discount on issue of Bonds / Debentures
17.211	-	Premium on Redemption of Bonds/ Debentures
17.221	-	Compensation for pre-mature take over of Licensees
17.300	-	Expenditure on Survey/ Feasibility Studies of Projects not Yet Sanctioned
17.301	-	Preliminary expenditure on survey/ Feasibility studies of projects not yet sanctioned
17.888	-	Deferred Costs – Contra Account
18.000	-	Intangible Assets
18.100	-	Intangible Assets – Acquired / Purchased
18.101	-	Software acquired / purchased for internal use
18.200	-	Internally Generated Intangible Assets
18.888	-	Intangible Assets – Contra Account
20.000	-	Investments
20.100	-	Investments Against Funds
20.110	-	Staff Pension Fund Investments
20.120	-	Gratuity Fund Investments
20.200	-	Investments Other than Fund Investments
20.210	-	Investments in Government Securities
20.230	-	Investments in Bonds / Debentures of other Electricity Boards.
20.250	-	Investments in Bonds/Debentures of other bodies engaged in generation, transmission or distribution of power
20.270	-	Investment in shares in Corporation and Public Limited Companies.
20.280	-	Investment in the form of fixed deposit with Banks, Companies etc.
20.300	-	Investments in subsidiaries
20.400	-	Investments in partnership-joint ventures
20.888	-	Investments – Contra Account
22.000	-	Materials Stock and Related Accounts
22.200	-	Materials Purchase Accounts
22.210	-	Materials Purchase
22.300	-	Materials Issue Accounts
22.310	-	Materials Issues(Capital)
22.311	-	Materials Issues  (Imprest)
22.320	-	Materials Issues -others
22.340	-	Materials issued to Contractors
22.360	-	Materials returned by Contractors
22.370	-	Accessories (Other than main asset) returned on dismantling of asset
22.400	-	Materials Transfer Accounts
22.410	-	Materials Transfer Inward
22.420	-	Materials transfer Outward
22.450	-	Materials transfer within the Division
22.460	-	Materials transfer Inward (Workshop / RCC centres)
22.461	-	Fabricated materials returned
22.500	-	Materials Stock Adjustment Accounts
22.510	-	Materials Stock Adjustment Account (Capital)
22.600	-	Materials Stock Account
22.610	-	Materials Stock Account
22.640	-	Materials at Site Account (MASA)
22.641	-	Material imprest Account
22.660	-	Materials pending Inspection
22.680	-	Materials in Transit Account.
22.700	-	Other Materials Account
22.710	-	Workshop Account
22.720	-	Materials issued to fabricators.
22.730	-	Materials issued on loan  parties other than contracrs
22.731	-	Cost of materials and labour in respect of Temporary Power Supply works.
22.740	-	Capital Equipments and Capital spares in bonded warehouse.
22.750	-	Materials in Bonded warehouse.
22.760	-	Obsolete Materials Stock
22.800	-	Materials Stock Excess/Shortage Pending investigation
22.810	-	Stock Excess pending Investigation.
22.820	-	Stock Shortage pending investigation.
22.888	-	Material Stock and related accounts – Contra Account
23.000	-	Receivables Against Supply of Power(KPTCL)
23.100	-	Sundry Debtors for Transmission Charges
23.101	-	Sundry Debtors for Transmission Charges – BESCOM
23.102	-	Sundry Debtors for Transmission Charges – MESCOM
23.103	-	Sundry Debtors for Transmission Charges – HESCOM
23.104	-	Sundry Debtors for Transmission Charges – GESCOM
23.107	-	Sundry Debtors for Transmission Charges – CESCO
23.109	-	Sundry Debtors for Transmission Service Charges – Hukkeri Electric Co-operative Society.
23.146	-	Sundry Debtors for Transmission Charges and System Operating Charges in respect of Medium Term Open Access(MTOA) Customers.
23.147	-	Sundry Debtors for Transmission Charges and System Operating Charges in respect of Short Term Open Access(STOA) Customers.
23.200	-	Sundry Debtors for Sale of Power
23.201	-	Sundry Debtors for sale of Power – BESCOM
23.202	-	Sundry Debtors for sale of Power – MESCOM
23.203	-	Sundry Debtors for sale of Power – HESCOM
23.204	-	Sundry Debtors for sale of Power – GESCOM
23.205	-	Sundry Debtors for sale of Power – Hukkeri Electricity Co-Operative Society
23.207	-	Sundry Debtors for sale of Power – CESCO
23.400	-	Provision for Unbilled Revenue
23.491	-	Provision for Unbilled Revenue – BESCOM
23.492	-	Provision for Unbilled Revenue – MESCOM
23.493	-	Provision for Unbilled Revenue – HESCOM
23.494	-	Provision for Unbilled Revenue – GESCOM
23.495	-	Provision for Unbilled Revenue – Hukkeri Electricity Co-Op Society
23.497	-	Provision for Unbilled Revenue – CESCO
23.600	-	Sundry Debtors for Inter - State Sale of Power
23.601	-	Sundry Debtors for Inter - State sale of power - Tamilnadu Electricity Board
23.602	-	Sundry Debtors for Inter - State sale of power - Kerala State Electricity Board
23.603	-	Sundry Debtors for Inter - State sale of power -Maharashtra State Electricity Board
23.604	-	Sundry Debtors for Inter - State sale of power –APTRANSCO
23.605	-	Sundry Debtors for Inter - State sale of power – Goa
23.606	-	Sundry Debtors for Inter - State sale of power – WREB
23.607	-	Sundry Debtors for inter State Sale of Power-Gujarath Electricity Board
23.608	-	Sundry Debtors for inter State Sale of Power-Chatisgarh State Electricity Board
23.609	-	Sundry Debtors for inter State Sale of Power – Madhya Pradesh Electricity Board
23.700	-	Sundry Debtors - Delayed Payment Charges
23.711	-	Sundry Debtors for delayed payment charges –BESCOM
23.712	-	Sundry Debtors for delayed payment charges –MESCOM
23.713	-	Sundry Debtors for delayed payment charges –HESCOM
23.714	-	Sundry Debtors for delayed payment charges –GESCOM
23.715	-	Sundry Debtors fro delayed payment charges - Hukkeri Electricity Co-Operative Society
23.716	-	Sundry Debtors for delayed payment charges –CESCO
23.717	-	Sundry Debtors for delayed payment charges – Others.
23.800	-	Provision for withdrawal of Revenue Demand
23.801	-	Provision for withdrawal of Revenue Demand – BESCOM
23.802	-	Provision for withdrawal of Revenue Demand – MESCOM
23.803	-	Provision for withdrawal of Revenue Demand – HESCOM
23.804	-	Provision for withdrawal of Revenue Demand – GESCOM
23.805	-	Provision for withdrawal of Revenue Demand - CESCO
23.806	-	Provision for withdrawal of Revenue Demand – Hukkeri Electric Co-op Society
23.807	-	Pooled Account of Receivables from BESCOM
23.808	-	Pooled Account of Receivables from MESCOM
23.809	-	Pooled Account of Receivables from HESCOM
23.810	-	Pooled Account of Receivables from GESCOM
23.811	-	Pooled Account of Receivables from CESC
23.888	-	Receivable against supply of Power– Contra Account
23.000	-	Sundry debtors for Sale Of Power(ESCOMS)
23.100	-	Sundry debtors for sale of power (ESCOMS) - LT
23.101	-	Sundry debtors for sale of power - LT1M
23.102	-	Sundry debtors for sale of power - LT1UM
23.103	-	Sundry debtors for sale of power - LT1>40
23.111	-	Sundry debtors for sale of power - LT2A1
23.112	-	Sundry debtors for sale of power - LT2A2
23.114	-	Sundry debtors for sale of power - LT2A FL
23.115	-	Sundry debtors for sale of power - LT2B1
23.116	-	Sundry debtors for sale of power - LT2B2
23.131	-	Sundry debtors for sale of power - LT3A1
23.132	-	Sundry debtors for sale of power - LT3A2
23.133	-	Sundry debtors for sale of power - LT3A OL
23.141	-	Sundry debtors for sale of power - LT4A
23.144	-	Sundry debtors for sale of power - LT4B
23.145	-	Sundry debtors for sale of power - LT4C1
23.147	-	Sundry debtors for sale of power - LT4C2
23.151	-	Sundry debtors for sale of power - LT5A0-5
23.152	-	Sundry debtors for sale of power - LT5A6-40
23.153	-	Sundry debtors for sale of power - LT5A41-67
23.154	-	Sundry debtors for sale of power - LT5A>67
23.159	-	Sundry debtors for sale of power - LT5A>100
23.155	-	Sundry debtors for sale of power - LT5B0-5
23.156	-	Sundry debtors for sale of power - LT5B6-40
23.157	-	Sundry debtors for sale of power - LT5B41-67
23.158	-	Sundry debtors for sale of power - LT5B>67
23.160	-	Sundry debtors for sale of power - LT5B>100
23.171	-	Sundry debtors for sale of power - LT6A
23.172	-	Sundry debtors for sale of power - LT6B
23.184	-	Sundry debtors for sale of power - LT6C
23.181	-	Sundry debtors for sale of power - LT7A
23.182	-	Sundry debtors for sale of power - LT7B
23.183	-	Sundry debtors for sale of power - LT7A Prepaid
23.200	-	Sundry debtors for sale of power (ESCOMS) - HT
23.250	-	Sundry debtors for sale of power - HT1
23.260	-	Sundry debtors for sale of power - HT2A1
23.261	-	Sundry debtors for sale of power - HT2A2
23.263	-	Sundry debtors for sale of power - HT2C1
23.264	-	Sundry debtors for sale of power - HT2C2
23.270	-	Sundry debtors for sale of power - HT2B1
23.273	-	Sundry debtors for sale of power - HT2B2
23.280	-	Sundry debtors for sale of power - HT3A1
23.281	-	Sundry debtors for sale of power - HT3A2
23.289	-	Sundry debtors for sale of power - HT3A3
23.282	-	Sundry debtors for sale of power - HT3B
23.290	-	Sundry debtors for sale of power - HT4
23.293	-	Sundry debtors for sale of power - HT5A
23.300	-	Sundry Debtors for Electricity Tax
23.301	-	Sundry Debtors for Electricity Tax - HT Consumers
23.302	-	Sundry Debtors for Electricity Tax - LT consumers
24.000	-	Cash and Bank
24.100	-	Cash Accounts
24.109	-	Revenue Cash on Hand
24.110	-	Cash on Hand
24.111	-	Other Amount Contra Account
24.120	-	Postage stamps on hand
24.130	-	Revenue Receipt Stamps on hand
24.140	-	Embossed agreement forms on hand
24.200	-	Cash Imprest with Staff – Accounts
24.200	-	Imprest Contra Account
24.209	-	Imprest of other officers / Sub- office / Sub-Division
24.210	-	Imprest Cash on Hand
24.211	-	Imprest Vouchers on Hand
24.300	-	Collecting Bank Accounts (Non-Operative)
24.301	-	Collecting Bank Account (Non- Operative) – State Bank of Mysore
24.302	-	Collecting Bank Account (Non- Operative) – State Bank of India
24.303	-	Collecting Bank Account (Non- Operative) – State Bank of Hyderabad
24.304	-	Collecting Bank Account (Non- Operative) – Canara Bank
24.305	-	Collecting Bank Account (Non- Operative) – Syndicate Bank
24.306	-	Collecting Bank Account (Non-Operative) - Government
24.307	-	Collecting Bank Account (Non-Operative) - Public Deposit
24.308	-	Collecting Bank Account (Non- Operative) – Punjab National Bank.
24.310	-	Collecting Bank Account (Non- Operative) – Bank of Baroda
24.400	-	Disbursement Bank Account (Operative)
24.401	-	Disbursement Bank Account (Operative) - State Bank of Mysore
24.402	-	Disbursement Bank Account (Operative) - State Bank of India
24.403	-	Disbursement Bank Account (Operative) - State Bank of Hyderabad
24.404	-	Disbursement Bank Account (Operative) - Canara Bank
24.405	-	Disbursement Bank Account (Operative) - Syndicate Bank
28.410	-	Interest recoverable on loans and advances drawn by staff – Purchase of 4 wheelers
28.411	-	Amount Recoverable from contractors
24.500	-	Remittance to Head Office - Transit Account
24.501	-	Remittance to Head Office In Transit Account - State Bank of Mysore
24.502	-	Remittance to Head Office In Transit Account - State Bank of India
24.503	-	Remittance to Head Office In Transit Account - State Bank of Hyderabad
24.504	-	Remittance to Head Office In Transit Account - Canara Bank
24.505	-	Remittance to Head Office In Transit Account - Syndicate Bank
24.510	-	Remittance to Head Office In Transit Account - Bank of Baroda
24.600	-	Transfers from Head Office in Transit Account
24.601	-	Transfers from Head Office In Transit Account - State Bank of Mysore
24.602	-	Transfers from Head Office In Transit Account - State Bank of India
24.603	-	Transfers from Head Office In Transit Account - State Bank of Hyderabad
24.604	-	Transfers from Head Office In Transit Account - Canara Bank
24.605	-	Transfers from Head Office In Transit Account - Syndicate Bank
24.610	-	Transfers from Head Office In- Transit Account - Bank of Baroda
24.700	-	Disbursement Bank Account(Operative) – Punjab National Bank – I Account –Bank Account No.....................
24.705	-	Disbursement Bank Account(Operative) -Bank of Maharashtra
24.710	-	Disbursement Bank Account(Operative) - Vijaya Bank – I Account– Bank Account No............
24.711	-	Disbursement Bank Account(Operative) - Vijaya Bank – II Account– Bank Account No............
24.712	-	Disbursement Bank Account(Operative) - Vijaya Bank–III Account– Bank Account No............
24.720	-	Disbursement Bank Account(Operative)- State Bank of Mysore – I Account – Bank Account No............
24.721	-	Disbursement Bank Account(Operative)- State Bank of Mysore – II Account – Bank Account No............
24.730	-	Disbursement Bank Account(Operative)- State Bank of India – I Account – Bank Account No............
24.740	-	Disbursement Bank Account(Operative)- State Bank of Hyderabad– I Account – Bank Account No............
24.750	-	Disbursement Bank Account(Operative)- Canara Bank–I Account – Bank Account No............
24.760	-	Disbursement Bank Account(Operative)- Syndicate Bank –I Account – Bank Account No............
24.770	-	Disbursement Bank Account(Operative)- Apex Bank –I Account – Bank Account No............
24.780	-	Disbursement Bank Account(Operative)- Bank of Baroda – I Account – Bank Account No............
24.790	-	Disbursement Bank Account(Operative)- Central Bank of India – I Account – Bank Account No............
24.800	-	Disbursement Bank Account(Operative)- ICICI Bank – I Account– Bank Account No............
24.810	-	Disbursement Bank Account(Operative)- Bank of India – I Account – Bank Account No............
24.820	-	Disbursement Bank Account(Operative)- Corporation Bank – I Account – Bank Account No............
24.830	-	Disbursement Bank Account(Operative)- HDFC Bank – I Account – Bank Account No............
24.840	-	Disbursement Bank Account(Operative)- UTI Bank Ltd – I Account – Bank Account No............
24.850	-	Disbursement Bank Account(Operative)- I Account Government Treasury Account No............
24.860	-	to 24.869 Disbursement Bank Account (Operative)– Indian Bank – I Account – Bank Account No……..
24.870	-	to 24.879 Disbursement Bank Account(Operative) – Bank of Rajasthan – I Account – Bank Account No……..
24.880	-	Disbursement Bank Account(Operative) -UCO Bank
24.888	-	Cash and Bank– Contra Account
24.890	-	Disbursement Bank Account(Operative) - Punjab & Sind Bank
25.000	-	Advance to Suppliers
25.101	-	Advance to Suppliers – Interest be,aring
25.501	-	Advance to Suppliers – Interest Free
25.502	-	Amount Recoverable from Contractors/ Suppliers towards TDS Remitted By KPTCL on Their be,half.
25.888	-	Advance to suppliers – Contra Account
26.000	-	Advance to Contractors
26.601	-	Advance to Contractors – Interest bearing
26.602	-	Advance to Contractors – Interest Free
26.603	-	Contractors Material Control Account
26.604	-	Transformers / Meters etc., Issued to Contractors / Suppliers for Repairs / Replacement.
26.605	-	Turnkey Contractors Control Account.
26.888	-	Advance Account to Contractors– Contra Account.
26.899	-	Advance Works Relating to Turnkey Bills not Received Intermediary Account
27.000	-	Other Loans and Advances
27.100	-	Loans and Advances to Staff – Interest be,aring
27.101	-	Loans and advances to staff – Interest bearing – House building/ Purchase / Repairs.
27.102	-	Loans and advances to staff –Interest bearing – Vehicles(2 wheelers)
27.103	-	Loans and advances to staff – Interest bearing – Marriage
27.104	-	Loans & Advances to staff – Interest bearing – Vehicles(4 wheelers)
27.105	-	Loans and advances to staff – Interest bearing - Solar Water heating system purchase advance.
27.106	-	Loans & Advances to Staff – Interest bearing- Computer Purchase
27.200	-	Loans and Advances to Staff – Interest Free
27.201	-	Loans and advances to staff – Advance of pay
27.202	-	Loans and advances to staff – Travel advance
27.203	-	Loans and advances to staff – Festival advance
27.204	-	Loans and advances to staff – Medical advance
27.205	-	Advances to staff against expenses
27.206	-	Other loans and advances to staff
27.207	-	Education advance to staff
27.208	-	Loans and advances to staff – Education loan to staff
27.209	-	Loans and advances to staff – Bicycle advance.
27.210	-	Transformers / Meters etc. issued for repairs to the Corporation personnel
27.211	-	Advance towards Revolving Fund
27.400	-	Advance Income Tax Deductions at Source
27.410	-	Advance Income Tax
27.421	-	Income Tax deducted at source – Income from investments
27.425	-	Income tax deduction at source – Other receipts.
27.800	-	Loans and Advances – Others
27.810	-	Seed Capital to KPTCL Kaveri Bhavan, Bangalore
27.811	-	Amount incurred towards cost of Software development
27.888	-	Other loans and advances– Contra Account
27.900	-	Provision for Doubtful Loans and Advances(Credit Account)
28.000	-	Sundry Debtors
28.100	-	Sundry Debtors – Trading Account
28.103	-	Sundry Debtors for Sale of Stores
28.104	-	Sundry Debtors for rental from property
28.105	-	Sundry Debtors for other Miscellaneous income
28.106	-	Sundry Debtors – for Consultancy charges
28.107	-	Sundry Debtors for O & M charges – PGCIL
28.110	-	Sundry Debtors – Government Department
28.120	-	Sundry Debtors Wheeling charges-Other States.
28.122	-	Wheeling charges recoverable from IPPs towards Transmission network
28.123	-	Sundry Debtors for revenue towards Reactive Energy drawn
28.124	-	Sundry Debtors for Revenue towards excess drawal of energy by Generating Companies.
28.125	-	Sundry Debtors for Rental from property –BESCOM
28.126	-	Sundry Debtors for Rental from property –MESCOM
28.127	-	Sundry Debtors for Rental from property –HESCOM
28.128	-	Sundry Debtors for Rental from property –GESCOM
28.129	-	Sundry Debtors for Rental from property – CESCO
28.200	-	Income Accured and Due
28.210	-	Income Accrued and due on Fund Investment
28.220	-	Income Accrued and Due – other than Fund Investments
28.230	-	Income Accrued and Due – Loans & Advances to Staff
28.290	-	Income Accrued and Due – Others
28.292	-	Sundry Debtors for rebate on REC Loan
28.300	-	Income Accured but not Due
28.310	-	Income accrued but not due on Fund Investments
28.320	-	Income accrued but not due – other than Fund Investments
28.330	-	Income accrued but not due – Loans & Advances to Staff
28.390	-	Income accrued but not due – others
28.400	-	Amount Recoverable from Employees / Ex-Employees
28.401	-	Amount Recoverable from Employees
28.402	-	Amount Recoverable from Ex- employees
28.403	-	Cash found short due to theft etc., Pending Investigation
28.404	-	Materials drawn by Executive Subordinates without precheck of Indents
28.405	-	Interest recoverable on loans and Advance drawn by staff – House building / Purchase / Enlargement.
28.406	-	Interest recoverable on loans and advances drawn by staff – Purchase of 2 wheelers
28.407	-	Interest recoverable on loans and Advance drawn by staff for performance of Marriage.
28.408	-	Interest recoverable on loans and advance drawn by staff – purchase of computer.
28.409	-	Amount recoverable from employee – unused materials not returned / excess materials drawn
28.600	-	Subsidy / Grants Receivable
28.610	-	Capital Subsidy / Grants Receivable
28.611	-	Revenue Subsidy / Grant Receivable
28.620	-	Rural Electrification Subsidy / Grant receivable
28.621	-	Subsidy receivable from GOK towards Bulk power supply to Hukkeri Electricity Co-Operative Society
28.700	-	Other Claims
28.720	-	CLAIMS FOR LOSS / DAMAGE TO MATERIALS
28.721	-	Claims for Loss / Damage to Materials – Railways
28.722	-	Claims for Loss / Damage to materials – Custom Authorities
28.724	-	Claims for Loss / Damage to materials – Insurance Companies
28.725	-	Claims for Loss / Damage to materials – Suppliers
28.729	-	Claims for Loss / Damage to materials –Others
28.740	-	CLAIM FOR LOSS / DAMAGE TO CAPITAL ASSETS
28.741	-	Claims for Loss / Damage  capital assets – Railways
28.744	-	Claims for Loss / Damage to capital assets – Insurance Companies
28.745	-	Claims for Loss / Damage to capital assets – Suppliers
28.749	-	Claims for Loss / Damage to capital assets – Others
28.800	-	Other Receivables
28.801	-	Pooled account of Receivables from BESCOM(Control Account)
28.802	-	Pooled account of Receivables from MESCOM(Control Account)
28.803	-	Pooled account of Receivables from HESCOM(Control Account)
28.804	-	Pooled account of Receivables from GESCOM(Control Account)
28.810	-	Expenses recoverable from Suppliers / Contractors
28.811	-	Receivable – Research unit
28.812	-	Receivable – Relay testing
28.813	-	Receivable – Stipendiary Scheme
28.814	-	Receivables from BESCOM towards advances paid to suppliers prior to 1.6.2002 in respect of Purchase Orders placed by the then Office of CEE, MW(South)
28.815	-	Receivables from MESCOM towards advances paid to suppliers prior to 1.6.2002 in respect of Purchase Orders placed by the then Office of CEE, MW(South)
28.816	-	Receivables from HESCOM towards advances paid to suppliers prior to 1.6.2002 in respect of Purchase Orders placed by the then Office of CEE, MW(South)
28.817	-	Receivables from GESCOM towards advances paid to suppliers prior to 1.6.2002 in respect of Purchase Orders placed by the then Office of CEE, MW(South)
28.818	-	Receivables from CESCO towards advances paid to suppliers prior to 1.6.2002 in respect of Purchase Orders placed by the then Office of CEE, MW(South)
28.819	-	Corporate Tax receivable from income Tax department towards refund
28.820	-	Prepaid Expenses
28.821	-	Income Tax paid in Advance
28.822	-	REC Loan paid in Advance
28.823	-	Inventory Loan paid in Advance
28.824	-	Differential rate of interest payable by Govt. as interest subsidy
28.840	-	Receivable from BESCOM towards maintenance charges of P&G Trust.
28.841	-	Receivable from MESCOM towards maintenance charges of P&G Trust.
28.842	-	Receivable from HESCOM towards maintenance charges of P&G Trust.
28.843	-	Receivable from GESCOM towards maintenance charges of P&G Trust.
28.844	-	Receivable from CESCO towards maintenance charges of P&G Trust.
28.845	-	Fringe Benefit Tax paid in advance.
28.853	-	Receivable from BESCOM towards payment of principal Interest and Guarantee commission on borrowings on behalf BESCOM
28.854	-	Receivable from MESCOM towards payment of principal Interest and Guarantee commission on borrowings on behalf MESCOM
28.855	-	Receivable from HESCOM towards payment of principal Interest and Guarantee commission on borrowings on behalf HESCOM
28.856	-	Receivable from GESCOM towards payment of principal Interest and Guarantee commission on borrowings on behalf GESCOM
28.859	-	Receivable from GOK towards payment of Principal, Interest and Guarantee Commission on Loans parked with GOK
28.860	-	Receivable from CESCO towards payment of principal Interest and Guarantee commission on borrowings on behalf CESCO.
28.865	-	Receivables – towards materials transferred to VVNL
28.866	-	Receivables – Other transaction
28.876	-	Receivable from GOK towards actual payment of Pension and Gratuity
28.882	-	Materials sent to BESCOM units by KPTCL – Receivable/Adjustable
28.883	-	Materials sent to MESCOM units by KPTCL – Receivable/Adjustable
28.884	-	Materials sent to HESCOM units by KPTCL – Receivable/Adjustable
28.885	-	Materials sent to GESCOM units by KPTCL – Receivable/Adjustable
28.888	-	Sundry Debtors– Contra Account
28.890	-	Personnel related amounts receivable from BESCOM units
28.891	-	Personnel related amounts receivable from MESCOM units
28.894	-	Other receivable from BESCOM – Other Transactions
28.895	-	Other receivable from MESCOM – Other Transactions
28.896	-	Other receivable from HESCOM – Other Transactions
28.897	-	Other receivable from GESCOM – Other Transactions
28.898	-	Receivables – Others
28.899	-	Provision for Doubtful receivable (Credit Account)
28.900	-	Funds Transferred to Escoms Receivable / Adjustable
28.901	-	Funds transferred to BESCOM Receivable / Adjustable
28.902	-	Funds transferred to MESCOM Receivable /Adjustable
28.903	-	Funds transferred to HESCOM Receivable / Adjustable
28.904	-	Funds transferred to GESCOM Receivable / Adjustable
28.905	-	Unscheduled interchange charges receivable from PGCIL-SREB
28.906	-	Funds transferred to SPPCC – Receivable /Adjustable
28.907	-	Receivable from Pension & Gratuity trust
28.912	-	Water Charges Recoverable from – BESCOM
28.913	-	Water Charges Recoverable from – MESCOM
28.914	-	Water Charges Recoverable from – HESCOM
28.915	-	Water Charges Recoverable from – GESCOM
28.916	-	Water Charges Recoverable from – CESCO
28.917	-	Funds transferred to SLDC – Receivable /Adjustable
28.918	-	Cash Recoverable from BESCOM for Materials sent to BESCOM Units by KPTCL Units.
28.919	-	Cash Recoverable from MESCOM for Materials sent to MESCOM Units by KPTCL Units.
28.920	-	Cash Recoverable from HESCOM for Materials sent to HESCOM Units by KPTCL Units.
28.921	-	Cash Recoverable from GESCOM for Materials sent to GESCOM Units by KPTCL Units.
28.922	-	Personnel related amount recoverable in cash from BESCOM units.
28.923	-	Personnel related amount recoverable in cash from MESCOM units.
28.924	-	Personnel related amount recoverable in cash from HESCOM units.
28.925	-	Personnel related amount recoverable in cash from GESCOM units.
28.926	-	Amount recoverable in cash from BESCOM units in respect of other Transactions.
28.927	-	Amount recoverable in cash from MESCOM units in respect of other Transactions.
28.928	-	Amount recoverable in cash from HESCOM units in respect of other Transactions.
28.929	-	Amount recoverable in cash from GESCOM units in respect of other Transactions
28.930	-	Securities from suppliers / contractors(Deposits in the form of fixed deposits etc.,)
28.935	-	Deposit with Others
28.936	-	Security deposit made with ESCOMs for obtaining Power Supply to KPTCL Installations
28.937	-	Meter Security deposit made with ESCOMs for obtaining Power Supply to KPTCL Installations
28.938	-	Pooled Interest on APDRP Loan Receivable from ESCOMs
28.939	-	Interest on APDRP Loan Receivable from BESCOM
28.940	-	Interest on APDRP Loan Receivable from MESCOM
28.941	-	Interest on APDRP Loan Receivable from HESCOM
28.942	-	Interest on APDRP Loan Receivable from GESCOM
28.943	-	Income Tax paid in advance through TDS at KPTCL Accounting Units.
28.948	-	Cash Receivable from BESCOM towards all 33 KV assets handed over and towards replacement cost of faulty CTs/ PTs/ and Metering Equipment(above 33 KV).
28.949	-	Cash Receivable from MESCOM towards all 33 KV assets handed over and towards replacement cost of faulty CTs/ PTs/ and Metering Equipment(above 33 KV).
28.950	-	Cash Receivable from HESCOM towards all 33 KV assets handed over and towards replacement cost of faulty CTs/ PTs/ and Metering Equipment(above 33 KV).
28.951	-	Cash Receivable from GESCOM towards all 33 KV assets handed over and towards replacement cost of faulty CTs/ PTs/ and Metering Equipment(above 33 KV).
28.952	-	Cash Receivable from CESCO towards all 33 KV assets handed over and towards replacement cost of faulty CTs/ PTs/ and Metering Equipment(above 33 KV).
28.953	-	Share of O&M expenses of SLDC Receivable from Generating Companies through BESCOM
28.954	-	Share of O&M expenses of SLDC Receivable from Generating Companies through MESCOM
28.955	-	Share of O&M expenses of SLDC Receivable from Generating Companies through HESCOM
28.956	-	Share of O&M expenses of SLDC Receivable from Generating Companies through GESCOM
28.957	-	Share of O&M expenses of SLDC Receivable from Generating Companies through CESCO
28.958	-	Receivable from BESCOM towards maintenance charges of SPPCC
28.959	-	Receivable from MESCOM towards maintenance charges of SPPCC
28.960	-	Receivable from HESCOM towards maintenance charges of SPPCC
28.961	-	Receivable from GESCOM towards maintenance charges of SPPCC
28.962	-	Receivable from CESCO towards maintenance charges of SPPCC
28.963	-	Receivable from other Departments towards Pension and Leave Contribution
28.964	-	Funds transferred to CESCORP – Receivable / Adjustable
28.965	-	Cash Recoverable from CESCORP for Materials sent to CESCORP Units by KPTCL Units
28.966	-	Personnel related amount recoverable in cash from CESCORP Units.
28.967	-	Amount recoverable in cash from CESCORP Units in respect of other transactions
28.968	-	Regulatory Asset – Receivable towards additional fixed cost of TBPCL from BESCOM
28.969	-	Regulatory Asset – Receivable towards additional fixed cost of TBPCL from MESCOM
28.970	-	Regulatory Asset – Receivable towards additional fixed cost of TBPCL from HESCOM
28.971	-	Regulatory Asset – Receivable towards additional fixed cost of TBPCL from GESCOM
28.972	-	Regulatory Asset – Receivable towards additional fixed cost of TBPCL from CESC
28.973	-	Regulatory Asset – Receivable towards additional fixed cost of TBPCL from Hukkeri Society
28.974	-	Running cost of VSAT – Receivable from Non-KPTCL VSAT users.
28.975	-	Receivable from pension & Gratuity Trust towards Advance paid to trust for disbursement of Pension & Gratuity
28.976	-	Unscheduled Interchange charges pertaining to Intra-State ABT Receivable from BESCOM and payable to other ESCOMS
28.977	-	Unscheduled Interchange charges pertaining to Intra-State ABT Receivable from MESCOM and payable to other ESCOMS
28.978	-	Unscheduled Interchange charges pertaining to Intra-State ABT Receivable from HESCOM and payable to other ESCOMS
28.979	-	Unscheduled Interchange charges pertaining to Intra-State ABT Receivable from GESCOM and payable to other ESCOMS
28.980	-	Unscheduled Interchange charges pertaining to Intra-State ABT Receivable from CESC and payable to other ESCOMS
28.981	-	Receivable from KPCL- GSD, Munirabad towards payment of Commutation of pension to KPTCL employees on deputation.
28.982	-	Receivable from KPCL-GSD, Munirabad towards payment of DCRG to KPTCL employees on deputation
28.983	-	Receivable from KPCL – GSD, Munirabad towards payment of Family Benefit Fund to KPTCL employees on deputation
28.984	-	Receivable from KPCL –GSD, Munirabad towards payment of Leave surrender on retirement to KPTCL employees on deputation
28.985	-	Receivable from KPCL – GSD, Munirabad towards Pension, Leave & Gratuity contribution in respect of KPTCL employees on deputation
28.986	-	Receivable from KPCL –MGHE, Jog towards payment of Commutation of pension to KPTCL employees on deputation
28.987	-	Receivable from KPCL – MGHE, Jog towards payment of DCRG to KPTCL employees on deputation
28.988	-	Receivable from KPCL – MGHE, Jog towards payment of Family Benefit Fund to KPTCL employees on deputation
28.989	-	Receivable from KPCL – MGHE, Jog towards payment of Leave surrender on retirement to KPTCL employees on deputation
28.990	-	Receivable from KPCL – MGHE, Jog towards Pension, Leave & Gratuity contribution in respect of KPTCL employees on deputation
28.991	-	Receivable from KPCL – GSD, Shiva & Shimsha towards payment of Commutation of pension to KPTCL employees on deputation
28.992	-	Receivable from KPCL – GSD, Shiva & Shimsha towards payment of DCRG to KPTCL employees on deputation
28.993	-	Receivable from KPCL – GSD, Shiva & Shimsha towards payment of Family Benefit Fund to KPTCL employees on deputation to GSD, Shiva & Shimsha, VVNL
28.994	-	Receivable from KPCL – GSD, Shiva & Shimsha towards payment of Leave surrender on retirement to KPTCL employees on deputation
28.995	-	Receivable from KPCL – GSD, Shiva & Shimsha towards Pension, Leave & Gratuity contribution in respect of KPTCL employees on deputation .
28.996	-	Receivable from KPCL – D.G. Plant, VVNL towards payment of Commutation of pension to KPTCL employees
28.997	-	Receivable from KPCL – D.G. Plant, VVNL towards payment of DCRG to KPTCL employees on deputation
28.998	-	Receivable from KPCL – D.G. Plant, VVNL towards payment of Family Benefit Fund to KPTCL employees on deputation
28.999	-	Receivable from KPCL – D.G. Plant, VVNL towards payment of Leave surrender on retirement to KPTCL employees on deputation
29.201	-	Receivable from KPCL – D.G. Plant, VVNL towards Pension, Leave & Gratuity contribution in respect of KPTCL employees on deputation
29.202	-	IGP(Vigilance & Enforcement) office Expenditure receivable from BESCOM
29.203	-	IGP(Vigilance & Enforcement) office Expenditure receivable from MESCOM
29.204	-	IGP(Vigilance & Enforcement) office Expenditure receivable from HESCOM
29.205	-	IGP(Vigilance & Enforcement) office Expenditure receivable from GESCOM
29.206	-	IGP(Vigilance & Enforcement) office Expenditure receivable from CESCO
29.101	-	Balance of Banked Energy as at the year-end.
31.000	-	Inter Unit Accounts – Materials
31.100	-	IUA – Materials – Acceptance not Received
31.200	-	IUA – Materials – AT not Received
31.300	-	IUA – Materials – Clearance
31.600	-	IUA – Materials – Permanently Cleared Debit Items
31.700	-	IUA – Materials – Permanently Cleared Credit Items
31.888	-	IUA - Materials – Contra Account
32.000	-	Inter Unit Accounts – Capital Expenditure & Fixed Assets
32.100	-	IUA – Released Assets / Moveable Assets and Other Equipments – Acceptance not Received
32.200	-	IUA – Released Assets / Moveable Assets and Other Equipments – AT not Received
32.300	-	IUA – Released Assets / Capital Expenditure / Fixed Assets / Depreciation – Clearance
32.400	-	IUA – Capital Expenditure / Fixed Assets / Depreciation – Debit AT Sent
32.500	-	IUA – Capital Expenditure / Fixed Assets / Depreciation – Credit AT Sent
32.600	-	IUA – Capital Expenditure & FA - Permanently Cleared Debit Items
32.700	-	IUA – Capital Expenditure & FA - Permanently Cleared Credit Items
32.888	-	IUA – Capital Expenditure and Fixed Assets – Contra Account
33.000	-	Inter Unit Accounts – Remittances to Head office
33.888	-	IUA – Remittance to Head Office – Contra Account
34.000	-	Inter Unit Accounts – Funds Transfer from Head office
34.888	-	IUA - Funds transferred from Head Office – Contra Account
36.000	-	Inter Unit Accounts – Personal
36.100	-	IUA – Personnel – Debit AT Sent
36.200	-	IUA – Personnel – Credit AT Sent
36.300	-	IUA – Personnel – Clearance
36.600	-	IUA – Personnel – Permanently Cleared Debit Items
36.700	-	IUA – Personnel – Permanently Cleared Credit Items
36.888	-	IUA – Personnel – Contra Account
37.000	-	Inter Unit Accounts – Other Transactions / Adjustments
37.100	-	IUA – Other Transactions / Adjustments – Debit AT Sent
37.200	-	IUA – Other Transactions / Adjustments – Credit AT Sent
37.300	-	IUA – Other Transactions / Adjustments – Clearance
37.600	-	IUA – Other Transactions – Permanently Cleared Debit Items
37.700	-	IUA – Other Transactions – Permanently Cleared Credit Items
37.821	-	IUA – Year End Transfer to H.O. Net Difference of Account Codes of Part C i.e., Net of Funds Received/ Remitted & Certain Liabilities Transferred to H.O
37.825	-	Liability Transferred to H.O
37.826	-	Part C Difference for The Year to be, Transferred to Account Code 37.821
37.888	-	IUA – Other transactions/ Adjustments – Contra Account
41.000	-	Liability for Purchase of Power: Sundry Creditors for Purchase of Power
41.100	-	Wheeling Charges Payable to Other Electricity Boards and Other Bodies
41.101	-	Sundry Creditors for purchase of power – Tamil Nadu Electricity Board
41.102	-	Sundry Creditors for purchase of power – Kerala State Electricity Board
41.103	-	Sundry creditors for purchase of power – Maharashtra State Electricity Board
41.104	-	Sundry creditors for purchase of power – Andhra Pradesh Transmission Company
41.105	-	Sundry creditors for purchase of power – Pondichery Electricity Board
41.106	-	Sundry creditors for purchase of power – Goa Electricity Board
41.107	-	Sundry creditors for purchase of power –GRIDCO
41.108	-	Sundry creditors for purchase of power –KPCL
41.109	-	Sundry creditors for purchase of power –VVNL
41.110	-	Sundry creditors for purchase of power –NTPC-RSTP
41.111	-	Sundry creditors for purchase of power –MAPS
41.112	-	Sundry creditors for purchase of power –NLC
41.113	-	Sundry creditors for purchase of power –PGCIL
41.114	-	Sundry creditors for purchase of power –KAIGA
41.115	-	Sundry creditors for purchase of power –WREB
41.116	-	Sundry creditors for purchase of power –NTPC -ER
41.117	-	Sundry creditors for purchase of power –PTCIL
41.118	-	Sundry creditors for purchase of power –ITPL
41.119	-	Sundry Creditors for purchase of power – Ugar Sugars Works Ltd Co generation Plant , Ugar
41.120	-	Sundry Creditors for purchase of power -. SMIORE
41.121	-	Sundry Creditors for purchase of power – Energy Development Co Ltd.
41.122	-	Sundry Creditors for purchase of power – Bhoruka Power Corporation Ltd
41.123	-	Sundry Creditors for purchase of power – Murdeshwara Power Corpn. Ltd.
41.124	-	Sundry Creditors for purchase of power – Shamanur Sugar Ltd
41.125	-	Sundry Creditors for purchase of power – JTPCL
41.126	-	Sundry Creditors for purchase of power – Shree Renuka Sugars Ltd
41.127	-	Sundry Creditors for purchase of power – Bannari Amman Sugars
41.128	-	Sundry Creditors for purchase of power – ICL Sugars
41.129	-	Sundry Creditors for purchase of power – Rayalseema Alkalies
41.130	-	Sundry Creditors for purchase of power – Prabhulingeshwara
41.131	-	Sundry Creditors for purchase of power – Tata Company Ltd
41.132	-	Sundry Creditors for purchase of power – South India Paper Mills
41.133	-	Sundry Creditors for purchase of power – Tannir Bhavi Company Ltd
41.134	-	Sundry Creditors for purchase of power – Amoga Power Project Ltd
41.135	-	Sundry Creditors for purchase of power – Dandeli Steel & Ferro Alloys Ltd
41.136	-	Sundry Creditors for purchase of power – Malavalli Power Plant Pvt Ltd.
41.137	-	Sundry Creditors for purchase of power – Nuziveedu Seeds Ltd.
41.138	-	Sundry Creditors for purchase of power – Atria Power Corporation Ltd.
41.139	-	Sundry Creditors for purchase of power – Raythara S.S.K.N.
41.140	-	Sundry Creditors for purchase of power – Viswanath Sugars Ltd.
41.141	-	Sundry Creditors for purchase of power – Shri Dodda Ganga Krishna Ltd.
41.142	-	Sundry Creditors for purchase of power – Shri Dodda Moodalabagilu Power Ltd.
41.143	-	Sundry Creditors for purchase of power – Arun Engineering
41.144	-	Sundry Creditors for purchase of power – Globe Generating Power Ltd
41.145	-	Sundry Creditors for purchase of power – Atria Brundavana Power Ltd
41.146	-	Sundry Creditors for purchase of power – Chamundeshwari Sugars Ltd.
41.147	-	Sundry Creditors for purchase of power – Subash Kabini Power Company Ltd
41.148	-	Sundry Creditors for purchase of power – Thungabhadra Steel Products
41.149	-	Sundry Creditors for purchase of power – Enercon Wind Farms India Ltd
41.150	-	Sundry Creditors for purchase of power – Topaz Investment Pvt Ltd
41.151	-	Sundry Creditors for purchase of power – Cepco Industries Pvt Ltd
41.152	-	Sundry Creditors for purchase of power – BSES
41.153	-	Sundry Creditors for purchase of power – Jhamakhandi Sugar Ltd
41.154	-	Sundry Creditors for purchase of power – Godavari Sugar Ltd
41.155	-	Sundry Creditors for purchase of power – Gujarath Electricity Board
41.156	-	Sundry Creditors for purchase of power – Chattisgarh State Electricity Board
41.157	-	Sundry Creditors for purchase of power – Madhya Pradesh Electricity Board
41.158	-	Sundry Creditors for purchase of power –Vijayalakshmi Hydro Power Pvt Ltd
41.159	-	Sundry Creditors for purchase of power –Moodabagilu Power Pvt Ltd
41.160	-	Sundry Creditors for purchase of power – Gem Sugars Ltd
41.161	-	Sundry Creditors for purchase of power – Prabhat Agri Bio Tech
41.162	-	Sundry Creditors – Un scheduled Inter change charges payable to PGICL- SREB
41.163	-	Sundry Creditors for purchase of power – Suttatti Enterprises Ltd
41.164	-	Sundry Creditors for purchase of power – VXL Systems # II
41.165	-	Sundry Creditors for purchase of power – Raja Magnetics Ltd
41.166	-	Sundry Creditors for purchase of power – Mayura Steels Pvt Ltd
41.167	-	Sundry Creditors for purchase of power – Friends Associate Power Project
41.168	-	Sundry Creditors for purchase of power – Texmo Precision Castings
41.169	-	Sundry Creditors for purchase of power – RSM Autokast Ltd
41.170	-	Sundry Creditors for purchase of power – Patel Shanthi Steels Pvt Ltd
41.171	-	Sundry Creditors for purchase of power – BSES Ltd(1.8MW)
41.172	-	Sundry Creditors for purchase of power – Shilpa Antibiotics Ltd
41.173	-	Sundry Creditors for purchase of power – Indan Energy Pvt Ltd
41.174	-	Sundry Creditors for purchase of power – Savita Chemicals Ltd
41.175	-	Sundry Creditors for purchase of power – Elveety Industries Pvt Ltd
41.176	-	Sundry Creditors for purchase of power – VXL Systems # I
41.177	-	Sundry Creditors for purchase of power – Siddaganga Oil Extractions Ltd
41.178	-	Sundry Creditors for purchase of power – Sharp Pumps Pvt. Ltd
41.179	-	Sundry Creditors for purchase of power – Rajanikanth Foundation
41.180	-	Sundry Creditors for purchase of power – Panama Business Centre
41.181	-	Sundry Creditors for purchase of power – Fiza Developers & Inter Trade
41.182	-	Sundry Creditors for purchase of power – Kamal Trading Company
41.183	-	Sundry Creditors for purchase of power – Maruthi Power Gen(I) Pvt Ltd
41.184	-	Sundry Creditors for purchase of power – Jindal Aluminium Ltd
41.185	-	Sundry Creditors for purchase of power – Shilpa Medicate Ltd
41.186	-	Sundry Creditors for purchase of power – Cepco Industrial Ltd(0.60 MW)
41.187	-	Sundry Creditors for purchase of power – MSPL Ltd
41.188	-	Sundry Creditors for purchase of power – NLC TPS Expansion I & II
41.189	-	Sundry Creditors for purchase of power –NTPC Talcher Stage II
41.190	-	Sundry Creditors for purchase of power – Kalson Power Tech. Ltd
41.191	-	Sundry Creditors for purchase of power – Balsaheb M Ladkat.
41.192	-	Sundry Creditors for purchase of power – Sanjay D Ghodawat (HUF)
41.193	-	Sundry Creditors for purchase of power – Topaz Investments Ltd (1.2M.W)
41.194	-	Sundry Creditors for purchase of power – Ghodwat Pan Masala
41.195	-	Sundry Creditors for purchase of power – Nuziveedu Seeds Ltd(1.9MW)
41.196	-	Sundry Creditors for purchase of power – Shriram Investments Ltd
41.197	-	Sundry Creditors for purchase of power – Texmo Industries Ltd
41.198	-	Sundry Creditors for purchase of power – Shriram City Union Finance Ltd
41.199	-	Sundry Creditors for purchase of power – Shriram Transport Finance Ltd
41.200	-	Sundry Creditors for purchase of power – Lovely Fragrance
41.201	-	Sundry Creditors for purchase of power – JN Investments
41.202	-	Sundry Creditors for purchase of power – Enercon (Karnataka) Wind Farm (21MW)
41.203	-	Sundry Creditors for purchase of power – Mohite & Mohite Pvt Ltd
41.204	-	Sundry Creditors for purchase of power – Panama Credit & Capital Pvt. Ltd
41.205	-	Sundry Creditors for purchase of power – Shilpa Medicare Ltd
41.207	-	Sundry Creditors for purchase of power – Jindal Aluminum 6.6 MW
41.208	-	Sundry Creditors for purchase of power – Graphite India Ltd-1.5 MW
41.209	-	Sundry Creditors for purchase of power – MSPL Ltd –Phase II-4.75 MW
41.210	-	Sundry Creditors for purchase of power – Ramghad Mining-1.9 MW
41.211	-	Sundry Creditors for purchase of power – Ghodwat Panmasala Products (Nandan Hosur Group)5.4 MW
41.212	-	Sundry Creditors for purchase of power – International Power Corporation Ltd-2.4 MW
41.213	-	Sundry Creditors for purchase of power – Encon Service Ltd-3MW
41.214	-	Sundry Creditors for purchase of power – Neg Micon Pvt Ltd-3.8 MW
41.215	-	Sundry Creditors for purchase of power – Pallavi Green Power –0.75 MW
41.216	-	Sundry Creditors for purchase of power – Mansukmal Investments– 0.95 MW
41.217	-	Sundry Creditors for purchase of power – Bhoruka Power Corporation Limited (Shapura D9)- 1 MW
41.218	-	Sundry Creditors for purchase of power – Dee Dee Enterprises(Nandan Hosur) 0.6 MW
41.219	-	Sundry Creditors for purchase of power – Bhagyanagar Solvent Extractions Ltd-5.4
41.220	-	Sundry Creditors for purchase of power – Supreme Power Company-0.6 MW
41.221	-	Sundry Creditors for purchase of power - Royal Energy Company –0.6 MW
41.222	-	Sundry Creditors for purchase of power – Prime Lables Company –0.25 MW
41.223	-	Sundry Creditors for purchase of power – R.K.Power Gen Pvt Ltd – 20 MW
41.224	-	Sundry Creditors for purchase of power – Maruthi Power Gen Pvt Ltd (Hemavathy Project)-1.5 MW
41.225	-	Sundry Creditors for purchase of power – Nuziveedu Seeds Ltd (NSL-V)-1.9 MW
41.226	-	Sundry Creditors for purchase of power–Nuziveedu Seeds Ltd (NSL- II & III) -10.5 MW
41.227	-	Sundry Creditors for purchase of power- Mahe Ltd-0.25 MW
41.228	-	Sundry Creditors for Purchase of Power – Davangere Sugar Co. Ltd (20 MW)
41.229	-	Sundry Creditors for Purchase of Power – Goetz (I) Financial Ltd.(9.6MW)
41.230	-	Sundry Creditors for Purchase of Power – Sanjay .D. Ghodawat (I & II)
41.231	-	Sundry Creditors for Purchase of Power – Channabasappa & Sons (0.60 MW)
41.232	-	Sundry Creditors for Purchase of Power –. Associate Autotex Ancillaries Pvt. Ltd (1.20 MW)
41.233	-	Sundry Creditors for Purchase of Power – Goodluck Syndicate (0.60 MW)
41.234	-	Sundry Creditors for Purchase of Power – Godawat Pan Masala –4.2 MW
41.235	-	Sundry Creditors for Purchase of Power – Shreya Laxmi Properties (0.60 MW)
41.236	-	Sundry Creditors for Purchase of Power – Shraddha Constructions (6.60 MW)
41.237	-	Sundry Creditors for Purchase of Power – VXL Systems (0.60 MW)
41.238	-	Sundry Creditors for Purchase of Power – Cepco Insustries – 1.2 MW
41.239	-	Sundry Creditors for Purchase of Power – Dee Dee Enterprises (EG) (0.60MW)
41.240	-	Sundry Creditors for Purchase of Power – Samson Distillers Pvt.Ltd. (2 MW)
41.241	-	Sundry Creditors for Purchase of Power – Star Flexi Pack Industries. (0.60 MW)
41.242	-	Sundry Creditors for Purchase of Power –.Savitha Chemicals (Encon Group) (0.75 MW)
41.243	-	Sundry Creditors for purchase of power – B.S.C Textiles. (VVS) (0.6 MWs)
41.244	-	Sundry Creditors for purchase of power – SCM Sugars Ltd. (26 MWs)
41.245	-	Sundry Creditors for purchase of power– Sri Indra Power Energies Ltd.
41.246	-	Sundry Creditors for purchase of power – Madras Cements Ltd. (VVS) – (0.6 MWs).
41.247	-	Sundry Creditors for purchase of power – Suresh Productions Private Limited– (0.75 MWs).
41.248	-	Sundry Creditors for purchase of power – Sanghvi Movers Ltd. (0.75 MWs)
41.249	-	Sundry Creditors for purchase of power – Eswari Garments (1.5 MWs)
41.250	-	Sundry Creditors for purchase of power – Eswari Knitting Works – (3MWs)
41.251	-	Sundry Creditors for purchase of power- Eswari Textiles (3 MWs).
41.252	-	Sundry Creditors for purchase of power – Victus Associate (1.5 MWs).
41.253	-	Sundry Creditors for purchase of power – Shree Doodhganga Krishna Sahakari Karkhane Niyamit – (24 MWs)
41.254	-	Sundry Creditors for purchase of power –Kariganur Iron & Steel (P) Ltd. – (0.75 MWs)
41.255	-	Sundry Creditors for purchase of power – Deefree Engineering (P) Ltd.- (0.6 )MWs)
41.256	-	Sundry Creditors for purchase of Power - Poweronicks Ltd (5.4 MWs)
41.257	-	Sundry Creditors for purchase of Power – NCL Energy Ltd (8.25 MWs)
41.258	-	Sundry Creditors for purchase of Power – SLS Power Industries Ltd (4.5 MWs)
41.259	-	Sundry Creditors for purchase of Power – Venkateshwara Power Project Ltd (10 MWs)
41.260	-	Sundry Creditors for purchase of Power - Sahyadri Power Co. (P) Ltd (0.4 Mws)
41.261	-	Sundry Creditors for purchase of Power – Koppal Green Power (6 MWs)
41.262	-	Sundry Creditors for purchase of Power - Meghana Automotives (VVS-20) (0.6 MWs)
41.263	-	Sundry Creditors for purchase of Power – P. Vijaya Kumar (VVS- 22) (0.6 MWs)
41.264	-	Sundry Creditors for purchase of Power – P. Mohan Lal (VVS-23) (0.6 MWs)
41.265	-	Sundry Creditors for purchase of Power – Primetex Apparels (VVS- 24) (0.6 MWs)
41.266	-	Sundry Creditors for purchase of Power – Laxmi Organics (VVS-25) (1.2 MWs)
41.267	-	Sundry Creditors for purchase of Power – Cooper Foundry (VVS-26) (2.4 MWs)
41.268	-	Sundry Creditors for purchase of Power – Madeo Soaps (VVS-27) (6.0 MWs)
41.269	-	Sundry Creditors for purchase of Power – Mineral Enterprises (VVS-28) (3.0 MWs)
41.270	-	Sundry Creditors for purchase of Power – World Institute of Sustain Energy (VVS-29) (3.0 MWs)
41.271	-	Sundry Creditors for purchase of Power – Rajesh Constructions (Suzlon Group) (2.5 MWs)
41.272	-	Sundry Creditors for purchase of Power – Ferromar Shipping (P) Ltd (1.25 MWs)
41.273	-	Sundry Creditors for purchase of Power – G.M. Aggrawal (Suzlon Group) (2.5 MWs)
41.274	-	Sundry Creditors for purchase of Power – Sai Spurthi Power (P) Ltd (10.2 MWs)
41.275	-	Sundry Creditors for purchase of power – Unnathi Projects (VVS- 30)
41.276	-	Sundry Creditors for purchase of power – Jitendra D Majethia (VVS- 31)
41.277	-	Sundry Creditors for purchase of power – Brindavan Agro Industries (VVS –33)
41.278	-	Sundry Creditors for purchase of power – GEM Crafts (VVS –34)
41.279	-	Sundry Creditors for purchase of power – S.E. Investments Ltd.(VVS–35)
41.280	-	Sundry Creditors for purchase of power – Sanjana Power (VVS- 37)
41.281	-	Sundry Creditors for purchase of power – International Conveyers (VVS- 38)
41.282	-	Sundry Creditors for purchase of power – Swaraj PVC Pipes Ltd (VVS –39)
41.283	-	Sundry Creditors for purchase of power – I.G.L India Ltd. (VVS –40)
41.284	-	Sundry Creditors for purchase of power – Amrita Bottlers (P) Ltd (VVS –42)
41.285	-	Sundry Creditors for purchase of power – M.K. Agrotech (P) Ltd (VVS-43)
41.286	-	Sundry Creditors for purchase of power – Abhishek Exports
41.287	-	Sundry Creditors for purchase of power – Amitronics Ltd
41.288	-	Sundry Creditors for purchase of power – Sanjana Gryogenics
41.289	-	Sundry Creditors for purchase of power – Navalakha Translines
41.290	-	Sundry Creditors for purchase of power – Mantri Developers
41.291	-	Sundry Creditors for purchase of power – Jivraj Tea
41.292	-	Sundry Creditors for purchase of power – K.R.E.D.L.
41.293	-	Sundry Creditors for purchase of power – Enercon (Krishna) Wind Farms.
41.294	-	Sundry Creditors for purchase of power – M/s. Konark Power Project Limited
41.295	-	Sundry Creditors for purchase of power – M/s Naranja Sahakari Sakkare Karkhane Niyamit.
41.296	-	Sundry Creditors for purchase of power – Bellary Iron Ores Private Limited
41.297	-	Sundry Creditors for purchase of power – Sanmathi Power Company
41.298	-	Sundry Creditors for purchase of power – P Venganashetty & Sons
41.299	-	Sundry Creditors for purchase of power – Ravikiran Power Project
41.301	-	Sundry Creditors for purchase of power – M/s Mysore Paper Mills Limited
41.500	-	Provision for Liability for Purchase of Power
41.600	-	Provision for liability for inalizati balance of Banked energy as at the year-end.
41.888	-	Liability for Purchase of Power – Contra Account
42.000	-	Liability for Supplies/Works
42.101	-	Liability for Supply of Materials
42.201	-	Sundry Creditors / Control Account
42.203	-	Sundry Creditors- Materials received from VVNL
42.204	-	Sundry Creditors – Other transactions
42.211	-	Payable to VVNL on TL&SS Expenditure Account.
42.220	-	Pooled account of Payable to BESCOM(Control Account)
42.221	-	Pooled account of Payable to MESCOM(Control Account)
42.222	-	Pooled account of Payable to HESCOM(Control Account)
42.223	-	Pooled account of Payable to GESCOM(Control Account)
42.238	-	Payable to ESCOMs by KPTCL to-wards materials procured for MW / TL&SS Divisions
42.239	-	Payable to ESCOM units towards Released Materials pertaining to MW / TL&SS Divisions
42.240	-	Payable to ESCOM units towards Assets pertaining to MW / TL&SS Divisions
42.241	-	Material received by KPTCL Units from BESCOM Units – Payable / Adjustable.
42.249	-	Personnel related amount payable to BESCOM units – Payable / Adjustable.
42.253	-	Other payables to BESCOM units– Other transactions.
42.254	-	Other payables to MESCOM units– Other transactions.
42.255	-	Other payables to HESCOM units– Other transactions.
42.256	-	Other payables to GESCOM units– Other transactions.
42.257	-	Other payables to CESCO units – Other transactions.
42.258	-	Payable to BESCOM towards Loan drawn by KPTCL on behalf of BESCOM
42.259	-	Payable to MESCOM towards Loan drawn by KPTCL on behalf of MESCOM
42.260	-	Payable to HESCOM towards Loan drawn by KPTCL on behalf of HESCOM
42.261	-	Payable to GESCOM towards Loan drawn by KPTCL on behalf of GESCOM
42.262	-	Cash Payable to BESCOM for Materials received from BESCOM Units by KPTCL Units.
42.263	-	Cash Payable to MESCOM for Materials received from MESCOM Units by KPTCL Units.
42.264	-	Cash Payable to HESCOM for Materials received from HESCOM Units by KPTCL Units.
42.265	-	Cash Payable to GESCOM for Materials received from GESCOM Units by KPTCL Units.
42.266	-	Personnel related amount Payable in cash to BESCOM units.
42.267	-	Personnel related amount Payable in cash to MESCOM units.
42.268	-	Personnel related amount Payable in cash to HESCOM units.
42.269	-	Personnel related amount Payable in cash to GESCOM units
42.270	-	Amount payable in cash to BESCOM units in respect of other Transactions.
42.271	-	Amount payable in cash to MESCOM units in respect of other Transactions.
42.272	-	Amount payable in cash to HESCOM units in respect of other Transactions.
42.273	-	Amount payable in cash to GESCOM units in respect of other Transactions.
42.274	-	Payable to CESCO towards loan drawn by KPTCL on behalf of CESCO
42.276	-	Distribution Network charges collected from IPPs payable to HESCOM
42.277	-	Distribution Network charges collected from IPPs payable to GESCOM
42.278	-	Distribution Network charges collected from IPPs payable to BESCOM
42.279	-	Distribution Network charges collected from IPPs payable to MESCOM
42.280	-	Distribution Network charges collected from IPPs payable to CESCO
42.281	-	Cash payable to CESCORP for materials received from CESCORP Units by KPTCL Units.
42.282	-	Personnel related amount payable in cash to CESCORP Units.
42.283	-	Amount payable in cash to CESCORP Units in respect of other transactions
42.284	-	Pooled Account of Payables to BESCOM
42.285	-	Pooled Account of Payables to MESCOM
42.286	-	Pooled Account of Payables to HESCOM
42.287	-	Pooled Account of Payables to GESCOM
42.288	-	Pooled Account of Payables to CESC
42.301	-	Provision for liability for supply of materials
42.401	-	Contractors’ Control Account
42.501	-	Provision for Liability to Contractors
42.601	-	Ad-hoc provision for work completed in the field but Bills not received
42.701	-	Sundry Creditors / Control Account- Turnkey Projects.
42.888	-	Liability for supplies/ Works– Contra Account
44.000	-	Staff Related Liabilities and Provisions
44.100	-	Staff Related Liability & Provisions
44.110	-	Provision for Gratuity
44.120	-	Provision for Pension
44.121	-	Pension Trust – Provision made towards pensionery benefits in respect of existing employees as on 31-3-2000
44.122	-	Pension Trust – Provision for payment to Trust towards pension and gratuity in respect of existing employees
44.130	-	Provision for Earned Leave Encashment Fund
44.140	-	Provision for Family Benefit Fund
44.141	-	Provision for Family Benefit Fund due in respect of employees as on 31.3.2000
44.142	-	Provision for Family Benefit Fund with effect from 1-4-2000 and onwards.
44.143	-	Provision for Family Benefit Fund with effect from 01-10-2007 and onwards
44.150	-	Provision for KPTCL Contribution to Contributory Pension Scheme with effect from 1-4-2006
44.200	-	Unpaid Salaries, Bonus etc
44.210	-	Unpaid Salaries
44.220	-	Unpaid Bonus
44.274	-	Pension & Leave contribution collected from Employees for counting their past service in other departments and payable to P&G Trust.
44.275	-	Pension & Leave contribution remitted by Other Departments in respect of Employees of KPTCL on deputation and payable to P&G Trust.
44.300	-	Salaries / Bonus etc, Payable
44.310	-	Salary payable
44.311	-	Salary Payable to Contract A.Es/J.Es.
44.320	-	Bonus payable
44.330	-	Ex-Gratia payable
44.888	-	Stock related Liabilities provisions– Contra Account and
46.000	-	Other Liabilities and Provisions
46.101	-	Security Deposits in cash from Suppliers / Contractors
46.102	-	Security deposit other than in cash from suppliers / contractors(Contra)
46.103	-	KPTCL Pensioners / Family Pensioners Family Benefit / Security Fund
46.104	-	Retention Money – Bill amount retained as per Terms of Purchase order / Turnkey contract.
46.105	-	Security Deposits received from Open Access Customers.
46.106	-	Meter Security Deposits received from Open Access Customers.
46.107	-	Funds received from Resources Section, KPTCL to SPPCC
46.108	-	Funds Received from Resource Section, KPTCL to SLDC
46.109	-	Penalty recovered, pending decision for refund
46.142	-	Provision for FBF.
46.300	-	Electricity Tax and other Levis payable to Government
46.400	-	Liability for Expenses
46.410	-	Sundry Creditors for Expenses
46.411	-	Sundry Creditors for Travelling Allowance to Contract A.E /J.E
46.420	-	Lease rent and all other dues payable to M/s IL & FS
46.427	-	Lease rent and all other dues payable to M/S HDFC
46.430	-	Provision for Liability for Expenses.
46.433	-	Bills Payable Account(RPGTL / ICICI)
46.435	-	Bills payable towards 20% Share of revenue expenditure to TBHES- TB Dam
46.440	-	Inspection Charges payable to Government.
46.441	-	Guarantee Commission payable to Government
46.450	-	Royalty payable to Government
46.460	-	Excise duty payable to Government
46.470	-	Duty and Taxes payable to Government.
46.600	-	Remittances Received from Escoms
46.601	-	Remittances received from Bangalore Electricity Supply Company - Payable / Adjustable.
46.602	-	Remittances received from Mangalore Electricity Supply Company – Payable / Adjustable
46.603	-	Remittances received from Hubli Electricity Supply Company - Payable / Adjustable.
46.604	-	Remittances received from Gulbarga Electricity Supply Company - Payable / Adjustable.
46.605	-	Remittances received from Chamundeswari Electricity Supply Corporation - Payable / Adjustable.
46.700	-	Accrued / Unclaimed Amounts Relating to Borrowings
46.710	-	Interest accrued but not due on borrowings
46.720	-	Unclaimed Interest on Borrowings
46.730	-	Unclaimed repayments on Bonds/ Debentures.
46.800	-	Provision for Income Tax
46.888	-	Other liabilities and Provisions– Contra Account
46.900	-	Sundry Liabilities for Provisions:- Cheques, etc, in Transit
46.901	-	Tax deducted at source from supply of goods & services or both - Central goods and service tax(CGST)
46.902	-	Tax deducted at source from supply of goods & services or both - State goods and service tax(SGST)
46.903	-	Tax deducted at source from supply of goods & services or both - Union territory goods and service tax(UTGST)
46.904	-	Tax deducted at source from supply of goods & services or both - Inter State goods and service tax(IGST)
46.910	-	Stale Cheques
46.911	-	Un-issued Cheques
46.914	-	Supervision charges allocated
46.920	-	Security Deposit from Employees
46.921	-	Service Tax Collected and payable to Central Excise Dept
46.922	-	Advance received for sale of Stores scrap etc.,
46.923	-	Income Tax deducted at source on payment of interest on borrowings.
46.924	-	Income tax deducted at source on payment to Contractors.
46.925	-	Income Tax deducted at source on other payments.
46.926	-	Tax recovered on sale of Stores, Scrap etc.,
46.927	-	Sales Tax / VAT deducted at source and payable to Department.
46.928	-	Amount recovered from salary of Corporation employees and payable to other departments / other institutions.
46.929	-	Scheduling and system operation charges and Transaction charges collected from Open Access Customers
46.930	-	Amount recovered from Salary of Contract      Junior      Engineers      & Gang    men towards Employee’s portion of EPF contribution.
46.931	-	KPTCL portion of PF contribution, ELIS etc in respect of Contract JEEs’ & Gangmen payable to E.P.F. authorities.
46.932	-	Advance collected from BESCOM towards share of O&M expenses of SLDC recoverable from Generating companies through BESCOM
46.933	-	Advance collected from MESCOM towards share of O&M expenses of SLDC recoverable from Generating companies through MESCOM
46.934	-	Advance collected from HESCOM towards share of O&M expenses of SLDC recoverable from Generating companies through HESCOM
46.935	-	Government Subsidy Refundable
46.936	-	Advance collected from CESCO towards share of O&M expenses of SLDC recoverable from Generating companies through CESCO
46.937	-	Unscheduled Interchange charges collected from Short term open access customers and payable / adjustable to ESCOMS
46.938	-	Unscheduled Interchange charges collected from ESCOMS and payable to Short term open access customers
46.939	-	Advance collected from GESCOM towards share of O & M Expenses of SLDC recoverable from Generating Companies through GESCOM (Description of the account code 46.935 as in Cys:6 dated 24.4.2006 remains unaltered.)
46.940	-	Amount payable to other departments towards Pension and Leave contribution in respect of employees of other departments working in KPTCL on deputation.
46.941	-	Income Tax Collected at source(TCS)
46.942	-	CESS Payable to Karnataka State Building & Other Construction Workers Welfare Board
46.943	-	Deferred Income
46.948	-	Outstanding assets not in service to be written off.
46.949	-	Provision for losses pending investigation for write off of loss of stores.
46.951	-	Sales Tax /VAT payable
46.952	-	Amount recovered from salary of employees towards Employee’s Contribution to Contributory Pension Scheme with effect from - 1-4-2006
46.953	-	Contributory Pension Scheme Contribution Payable to P&G Trust.
46.954	-	Amount Recovered from Employees and payable to Employees Welfare Trust towards Employees contribution
46.956	-	Central goods and service tax(CGST)
46.958	-	State goods and service tax(SGST)
46.959	-	Union territory goods and service tax(UTGST)
46.960	-	Inter State goods and service tax(IGST)
46.961	-	Provision for loss on obsolescence of Capital Assets.
46.962	-	Provision for Loss on Obsolescence of Capital Spares.
46.963	-	Provision for Loss on Obsolescence of Stores in Stock.
46.964	-	Provision for loss or write off of shortages found on physical verification of stock.
46.966	-	Miscellaneous Deposits
46.967	-	Janatha Personal Accident Fund
46.971	-	Excess Credit afforded by Banks pending reconciliation-SBM
46.972	-	Excess Credit afforded by Banks pending reconciliation – SBI
46.973	-	Excess Credit afforded by Banks pending reconciliation – SBH
46.974	-	Excess Credit afforded by Banks pending reconciliation – Canara Bank
46.975	-	Excess Credit afforded by Banks pending reconciliation – Syndicate Bank.
46.976	-	Excess credit afforded by Banks pending reconciliation-BOB
46.977	-	Excess credit afforded by Banks pending reconciliation-ICICI Bank.
46.978	-	Employees Contribution to Chief Minister Draught / calamity relief Fund
46.979	-	RE Subsidy released by Department of Energy, Government of Karnataka to ESCOMs through KPTCL and accounted as payable to ESCOMs in KPTCL Accounts.
46.980	-	Electricity dues of ULBs/ KUWSDB, released by Department of Energy, Government of Karnataka to ESCOMs through KPTCL and accounted as payable to ESCOMs in KPTCL Accounts.
46.981	-	Electricity dues of Gram Panchayats released by Department of Energy, Government of Karnataka to ESCOMs through KPTCL and accounted as payable to ESCOMs in KPTCL Accounts.
46.982	-	Other Releases by Department of Energy, Government of Karnataka to ESCOMs through KPTCL and accounted as payable to ESCOMs in KPTCL Accounts
46.983	-	Additional Fixed cost of TBPCL recoverable from ESCOMS to be adjusted against Subsidy receivable from GOK.
46.984	-	Difference between Transmission charges approved by KERC (19.42 paise per unit) & Transmission charges already billed by KPTCL (26.23 paise per unit). Payable to BESCOM pending refixation of tariff by KERC in view of ATE orders
46.985	-	Difference between Transmission charges approved by KERC (19.42 paise per unit) & Transmission charges already billed by KPTCL (26.23 paise per unit). Payable to MESCOM pending refixation of tariff by KERC in view of ATE orders
46.986	-	Difference between Transmission charges approved by KERC (19.42 paise per unit) & Transmission charges already billed by KPTCL (26.23 paise per unit). Payable to HESCOM pending refixation of tariff by KERC in view of ATE orders
46.987	-	Difference between Transmission charges approved by KERC (19.42 paise per unit) & Transmission charges already billed by KPTCL (26.23 paise per unit). Payable to GESCOM pending refixation of tariff by KERC in view of ATE orders
46.988	-	Difference between Transmission charges approved by KERC (19.42 paise per unit) & Transmission charges already billed by KPTCL (26.23 paise per unit). Payable to CESC pending refixation of tariff by KERC in view of ATE orders
46.989	-	Difference between Transmission charges approved by KERC (19.42 paise per unit) & Transmission charges already billed by KPTCL (26.23 paise per unit). Payable to HUKKERI SOCIETY pending refixation of tariff by KERC in view of ATE orders
46.990	-	Unscheduled Interchange charges pertaining to Intra-State ABT payable to BESCOM
46.991	-	Unscheduled Interchange charges pertaining to Intra-State ABT payable to MESCOM
46.992	-	Unscheduled Interchange charges pertaining to Intra-State ABT payable to HESCOM
46.993	-	Unscheduled Interchange charges pertaining to Intra-State ABT payable to GESCOM
46.994	-	Unscheduled Interchange charges pertaining to Intra-State ABT payable to CESC
47.000	-	Deposits for Works
47.100	-	Deposits for Electrification of Villages.
47.200	-	Deposit for Electrification of Industrial Estates.
47.300	-	Deposits for Service Connections.
47.301	-	Advance power charges.
47.302	-	Additional advance power charges.
47.303	-	New service connection deposits.
47.305	-	Deposit Contribution Works – Govt. Departments, Local / Private Bodies and Corporations.
47.306	-	Deposit Works
47.307	-	Ganga Kalyana Scheme - Deposits received
47.308	-	Ganga Kalyana Scheme – Deposits received Karnataka Backward Classes Development Corporation
47.309	-	Ganga Kalyana Scheme – Deposits received from Karnataka Minorities Development Corporation
47.311	-	Deposit contribution works -Service connection - HT / LT consumers.
47.312	-	Deposit contribution works – Schemes outside the State Sector
47.315	-	Deposits received from BESCOM for Execution of 33KV lines and station works
47.316	-	Deposits received from MESCOM for Execution of 33KV lines and station works
47.317	-	Deposits received from HESCOM for Execution of 33KV lines and station works
47.318	-	Deposits received from GESCOM for Execution of 33KV lines and station works
47.319	-	Deposits received from CESCO for Execution of 33KV lines and station works
47.320	-	Deposits received from IPPs for providing MVAR Capacitors at Sub-stations of KPTCL
47.321	-	Deposits received from Open Access Customers for strengthening the system.
47.601	-	Deposits received against burnt meter.
47.602	-	Power Development Deposits
47.603	-	Security Deposits for metering equipment.
47.604	-	MSD collected from AEH installations serviced from 1.1.1997
47.605	-	MSD collected from AEH installations serviced prior 1.1.1997
47.606	-	MSD differential amount collected from AEH installations
47.607	-	Revenue Suspense
47.608	-	Voluntary Loan Contributions from I.P. consumers.
47.609	-	Revenue Collection pending classification over Sundry Debtors.
47.888	-	Deposit Contribution Works– Contra Account
48.000	-	Security Deposits from Consumers
48.100	-	Security Deposits From Consumers (In cash)
48.101	-	Initial Security Deposit from consumers (in cash)
48.102	-	Additional Security Deposit collected from consumers (in cash) upto 31.03.1997
48.103	-	Additional Security Deposit collected from consumers   (in cash) from 01.04.1997
48.200	-	Security Deposit from consumers(other than in cash)(contra)
48.300	-	Interest Payable on Consumers Deposits.
48.310	-	Interest payable on advance and additional advance power charges.
48.320	-	Interest payable on New Service Connection Deposit.
48.330	-	Interest payable on voluntary loan contributions.
48.340	-	Interest payable on consumers Security Deposits.
48.350	-	Interest payable on consumers Meter Security Deposit.
50.000	-	Borrowings for Working Capital
50.100	-	Cash Credit from Banks
50.110	-	State Bank of Mysore
50.120	-	Syndicate Bank
50.130	-	Canara Bank
50.140	-	State Bank of India
50.150	-	State Bank of Hyderabad
50.200	-	Bank Over Draft
50.210	-	State Bank of Mysore
50.220	-	Syndicate Bank
50.230	-	Canara Bank
50.240	-	State Bank of India
50.250	-	State Bank of Hyderabad
50.300	-	Short Term Borrowings
50.301	-	Short term borrowings – IDBI
50.888	-	Borrowing for Working Capital– Contra Account
51.000	-	Payments Due on Capital Liabilities
51.100	-	Repayments Due
51.101	-	Public Bonds
51.102	-	Repayment due – Private Bonds
51.103	-	R.E. Debentures
51.104	-	R.E. Debentures – Matching Contribution
51.110	-	Loan from L.I.C
51.112	-	Loans from Agricultural Refinance Corporation
51.113	-	Loan from Agricultural Finance Corporation
51.114	-	Loans from Rural Electrification Corporation
51.115	-	Loans from NABARD
51.116	-	Loans from Commercial Banks for Electrification Schemes
51.119	-	Loans from State Govt.
51.121	-	Amount received from State Govt. for repayments guaranteed
51.122	-	Amount received from State Govt. for interest guaranteed.
51.123	-	Loans from REC for SPA Schemes.
51.124	-	Loans from HUDCO
51.125	-	Loans from HDFC
51.126	-	Loans from IDBI
51.127	-	Inventory Loan from Rural Electrification Corporation
51.128	-	Loans from Power Finance Corporation.
51.129	-	Repayments due on loan from KIADB
51.133	-	Repayment due on inalization REC loans
51.135	-	Repayments due on loans from M/s ICICI Ltd., - Capital works.
51.136	-	Repayments due on loans released by GOI through GOK for APDP works
51.137	-	Repayments due on loans released by GOI through GOK for Pradhan Manthri Gramodaya Yojana works.
51.138	-	Repayments due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for BESCOM
51.139	-	Repayments due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for MESCOM
51.140	-	Repayments due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for HESCOM
51.141	-	Repayments due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for GESCOM
51.142	-	Repayments due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for BESCOM
51.143	-	Repayments due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for MESCOM
51.144	-	Repayments due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for HESCOM
51.145	-	Repayments due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for GESCOM
51.146	-	Repayments due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for BESCOM
51.147	-	Repayments due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for MESCOM
51.148	-	Repayments due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for HESCOM
51.149	-	Repayments due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for GESCOM
51.150	-	Repayments due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for BESCOM
51.151	-	Repayments due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for MESCOM
51.152	-	Repayments due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for HESCOM
51.153	-	Repayments due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for GESCOM
51.154	-	Repayments due on Short term Loans obtained from Commercial Banks / Financial Institutions
51.155	-	Repayments due on Loans obtained from UCO Bank
51.156	-	Repayments due on Loans drawn by KPTCL from UCO Bank on behalf of BESCOM
51.157	-	Repayments due on Loans drawn by KPTCL from UCO Bank on behalf of MESCOM
51.158	-	Repayments due on Loans drawn by KPTCL from UCO Bank on behalf of HESCOM
51.159	-	Repayments due on Loans drawn by KPTCL from UCO Bank on behalf of GESCOM
51.160	-	Repayments due on Loans obtained from Vijaya Bank
51.161	-	Repayments due on Loans drawn from South Indian Bank
51.162	-	Repayments due on Loans drawn from Punjab National Bank
51.163	-	Repayments due on loans drawn from Oriental Bank of Commerce.
51.164	-	Repayments due on loans drawn from Corporation Bank
51.165	-	Repayments due on loans drawn from Bank of Maharashtra
51.166	-	Repayments due on loans drawn from Bank of India
51.167	-	Repayments due on loans drawn from Bank of Baroda
51.168	-	Repayments due on Loans obtained from Indian Bank.
51.169	-	Repayments due on Loans obtained from Bank of Rajasthan.
51.170	-	Repayments due on loans obtained from Punjab and Sind Bank
51.171	-	Repayments due on loans obtained from Canara Bank.
51.200	-	Interest Accrued and Due
51.201	-	Interest Accrued and due Public Bonds
51.202	-	Interest Accrued and Due – Private Bonds
51.203	-	Interest Accrued and due on R.E. Debentures
51.204	-	Interest Accrued and due on R.E. Debentures – Matching contribution
51.210	-	Interest Accrued and due on Loans drawn L.I.C.
51.212	-	Interest Accrued and due on Loans drawn Agricultural Refinance Corporation
51.213	-	Interest Accrued and due on Loans from Agricultural Finance Corporation
51.214	-	Interest Accrued and due on Loans from Rural Electrification Corporation
51.215	-	Interest Accrued and due on Loans from NABARD
51.216	-	Interest Accrued and due on Loans from Commercial Banks for Electrification schemes
51.219	-	Interest Accrued and due on State Government Loans
51.221	-	Amount received from State Government for repayments guaranteed
51.222	-	Amount received from State Government for interest guaranteed
51.223	-	Interest Accrued and due on Loans from REC for SPA schemes
51.224	-	Interest Accrued and due on Loans from HUDCO
51.225	-	Interest Accrued and due on Loans from HDFC
51.226	-	Interest Accrued and due on Loans from IDBI
51.227	-	Interest Accrued and due on Inventory loan from REC
51.228	-	Interest Accrued and due on Loans from Power Finance Corporation
51.229	-	Interest Accrued and due on Interest accrued and due on loans from KIADB
51.231	-	Interest Accrued and due on loan from REC, OECF Project
51.232	-	Interest Accrued and due on loans from SIDBI.
51.233	-	Interest Accrued and due on inalization REC loans
51.235	-	Interest Accrued and due on loans from M/s ICICI Ltd., - Capital Works.
51.236	-	Interest Accrued and due on loans released by GOI through GOK for APDP works
51.237	-	Interest Accrued and due on loans released by GOI through GOK for Pradhan Manthri Gramodaya Yojana works.
51.238	-	Interest Accrued and due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for BESCOM
51.239	-	Interest Accrued and due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for MESCOM
51.240	-	Interest Accrued and due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for HESCOM
51.241	-	Interest Accrued and due on loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for GESCOM
51.242	-	Interest Accrued and due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for BESCOM
51.243	-	Interest Accrued and due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for MESCOM
51.244	-	Interest Accrued and due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for HESCOM
51.245	-	Interest Accrued and due on loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for GESCOM
51.246	-	Interest Accrued and due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for BESCOM
51.247	-	Interest Accrued and due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for MESCOM
51.248	-	Interest Accrued and due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for HESCOM
51.249	-	Interest Accrued and due on loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for GESCOM
51.250	-	Interest Accrued and due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for BESCOM
51.251	-	Interest Accrued and due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for MESCOM
51.252	-	Interest Accrued and due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for HESCOM
51.253	-	Interest Accrued and due on loans drawn from GOK in respect of ongoing APRDP works by KPTCL for GESCOM
51.254	-	Interest Accrued and due on Short term Loans obtained from Commercial Banks / Financial Institutions
51.255	-	Interest Accrued and due on Loans obtained from UCO Bank
51.256	-	Interest Accrued and due on Loans drawn by KPTCL from UCO Bank on behalf of BESCOM
51.257	-	Interest Accrued and due on Loans drawn by KPTCL from UCO Bank on behalf of MESCOM
51.258	-	Interest Accrued and due on Loans drawn by KPTCL from UCO Bank on behalf of HESCOM
51.259	-	Interest Accrued and due on Loans drawn by KPTCL from UCO Bank on behalf of GESCOM
51.260	-	Interest Accrued and due on Loans obtained from Vijaya Bank
51.261	-	Interest accured and due on Loans drawn from South Indian Bank
51.262	-	Interest Accrued and due on Loans drawn from Punjab National Bank
51.263	-	Interest accrued and due on loans drawn from Oriental Bank of Commerce.
51.264	-	Interest accrued and due on loans drawn from Corporation Bank
51.265	-	Interest accrued and due on loans drawn from Bank of Maharashtra
51.266	-	Interest accrued and due on loans drawn from Bank of India
51.267	-	Interest accrued and due on loans drawn from Bank of Baroda
51.268	-	Interest Accrued and due on Loans obtained from Indian Bank.
51.269	-	Interest Accrued and due on Loans obtained from Bank of Rajasthan.
51.270	-	Interest Accrued and due on loans obtained from Punjab and Sind Bank.
51.271	-	Interest Accrued and due on loans obtained from Canara Bank
51.888	-	Payments due on Capital Liabilities– Contra Account
52.000	-	Capital Liabilities(Other than State Govt, Loans)
52.100	-	Bonds
52.110	-	Public Bonds
52.111	-	Private Bonds
52.200	-	Debentures
52.210	-	R.E. Debentures
52.250	-	R.E. Debentures – matching contribution
52.300	-	Shares
52.301	-	Promoters Share Capital investment-KPTCL
52.302	-	Deposit towards Share Capital by GOK
52.303	-	Net-Worth
52.304	-	Proposed adjustments to Net- worth – Resource Section
52.305	-	Proposed adjustments to Net- worth – Resource Section
52.306	-	Proposed adjustments to Net- worth – LDC.
52.307	-	Proposed adjustments to Net- worth – Head Office
52.308	-	Proposed adjustments to Net- worth – Others.
52.309	-	Proposed adjustments to Net- worth – Administration Section.
52.500	-	Loans from Life Insurance Corporation of india
52.888	-	Payments due on Capital Liabilities Capital Liabilities Other than State Government Loans) – Contra Account
53.000	-	Capital Liabilities(Other than State Govt, Loans)
53.100	-	Loans from Agricultural Refinance Corporation
53.200	-	Loans from Agricultural Finance Corporation
53.300	-	Loans from Rural Electrification Corporation
53.301	-	Loans from REC – OECF – Japan
53.302	-	Loans from REC-rationalised REC loans
53.304	-	Loans from M/s ICICI Ltd., - Capital Works
53.306	-	Loans released by GOI through GOK for APDP Works
53.307	-	Loans released by GOI through GOK for Pradhan Manthri Gramodaya Yojana works.
53.308	-	Loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for BESCOM
53.309	-	Loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for MESCOM
53.310	-	Loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for HESCOM
53.311	-	Loans drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for GESCOM
53.312	-	Loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for BESCOM
53.313	-	Loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for MESCOM
53.314	-	Loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for HESCOM
53.315	-	Loans drawn from REC in respect of ongoing SPA Scheme works by KPTCL for GESCOM
53.316	-	Loans drawn from Power Finance Corporation Ltd., in respect of ongoing schemes by KPTCL for BESCOM
53.317	-	Loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for MESCOM
53.318	-	Loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for HESCOM
53.319	-	Loans drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for GESCOM
53.320	-	Loans drawn from GOK in respect of ongoing APRDP works by KPTCL for BESCOM
53.321	-	Loans drawn from GOK in respect of ongoing APRDP works by KPTCL for MESCOM
53.322	-	Loans drawn from GOK in respect of ongoing APRDP works by KPTCL for HESCOM
53.323	-	Loans drawn from GOK in respect of ongoing APRDP works by KPTCL for GESCOM
53.324	-	Short term Loans obtained from Commercial Banks / Financial Institutions
53.325	-	Loans obtained from UCO Bank
53.326	-	Loans drawn by KPTCL from UCO Bank on behalf of BESCOM
53.327	-	Loans drawn by KPTCL from UCO Bank on behalf of MESCOM
53.328	-	Loans drawn by KPTCL from UCO Bank on behalf of HESCOM
53.329	-	Loans drawn by KPTCL from UCO Bank on behalf of GESCOM
53.330	-	Loans obtained from Vijaya Bank
53.331	-	APDRP Loan Disbursable to ESCOM Account – GOK Loan
53.332	-	APDRP Loan Disbursable to ESCOM Account – REC Loan
53.333	-	Pooled APDRP Loan Receivable from ESCOMS – GOK Loan
53.334	-	Pooled APDRP Loan Receivable from ESCOMS – REC Loan
53.335	-	APDRP – GOK Loan Account
53.336	-	APDRP – REC Loan Account
53.337	-	APDRP – GOK Loan Receivable from BESCOM
53.338	-	APDRP – GOK Loan Receivable from MESCOM
53.339	-	APDRP – GOK Loan Receivable from HESCOM
53.340	-	APDRP – GOK Loan Receivable from GESCOM
53.341	-	APDRP – REC Loan Receivable from BESCOM
53.342	-	APDRP – REC Loan Receivable from MESCOM
53.343	-	APDRP – REC Loan Receivable from HESCOM
53.344	-	APDRP – REC Loan Receivable from GESCOM
53.345	-	Loans from South Indian Bank
53.346	-	Loans drawn from Punjab National Bank
53.347	-	Loans drawn from Oriental Bank of Commerce.
53.348	-	Loans drawn from REC in respect of ongoing SPA schemes by KPTCL for CESCO
53.349	-	Loans drawn from PFC in respect of ongoing schemes by KPTCL for CESCO
53.350	-	Loans drawn by KPTCL from UCO Bank on behalf of CESCO
53.351	-	APDRP – GOK Loan receivable from CESCO
53.352	-	APDRP – REC Loan receivable from CESCO
53.353	-	Loan drawn from Corporation Bank
53.354	-	Loan drawn from Bank of Maharashtra
53.355	-	Loans drawn from Bank of India
53.356	-	Loans drawn from Bank of Baroda
53.357	-	Loans drawn from Indian Bank.
53.358	-	Loans drawn from Bank of Rajasthan.
53.359	-	Loans drawn from Punjab and Sind bank
53.360	-	Loans drawn from Canara Bank
53.400	-	Loans from NABARD
53.500	-	Loans from Commercial Banks for S.P.A. schemes
53.600	-	Inventory loan from REC
53.700	-	Loan from REC for SPA Scheme
53.800	-	Loan from HUDCO
53.888	-	Payments due on Capital Liabilities Capital Liabilities(Other than State Government Loans) – Contra Account
53.900	-	Loan from HDFC
53.950	-	Loan from IDBI
53.951	-	Loans from SIDBI
53.960	-	Loan from Power Finance Corporation Ltd.,
53.970	-	Loan from KIADB
53.998	-	Loans of KPTCL parked with GOK
53.999	-	Pooled Loan Account
54.000	-	Funds from State Government
54.200	-	State Govt Loans
54.300	-	Amount Received from State Govt, for Repayments Guaranteed
54.400	-	Amount Received from State Govt for Interest Guaranteed
54.888	-	Funds from State Government – Contra Account
55.000	-	Contributions, Grants and Subsidies towards Cost of Capital Assets
55.100	-	Consumers’ Contribution towards Cost of Capital Assets.
55.101	-	Augmentation charges collected from consumers
55.112	-	Capital receipts collected from independent IPPs towards reactive power compensation works
55.200	-	Subsidies towards Cost of Capital Assets.
55.300	-	Grants towards cost of Capital Assets.
55.301	-	Special Grant towards Capital Works under Accelerated power Development Programme(APRDP)
55.302	-	Special Grant towards Capital works under APRDP
55.303	-	Special Grant received from GOI towards Pradhan Manthri Gramodaya Yojana works.
55.304	-	APDRP Grant Disbursable Account – BESCOM
55.305	-	APDRP Grant Disbursable Account – MESCOM
55.306	-	APDRP Grant Disbursable Account – HESCOM
55.307	-	APDRP Grant Disbursable Account – GESCOM
55.308	-	APDRP grant disbursable account CESCO
55.309	-	Special Grant received from GOK towards Floods Relief Works
55.500	-	Special Grant towards Capital works
55.888	-	Contribution, Grants and Subsidies - Contra Account
56.000	-	Reserves
56.100	-	General Reserve
56.200	-	Capital Reserve
56.201	-	Capital Reserve – Capital Receipts
56.202	-	Capital Reserve – Encashment of Bank Guarantee
56.300	-	Sinking Fund for repayment of borrowings
56.400	-	Investment Allowance Reserve
56.410	-	Investment Allowance Reserve
56.450	-	Investment Allowance Reserve inaliza.
56.600	-	Other Reserves
56.610	-	Reserve for Material Cost Variance.
56.620	-	Taxation Reserve
56.640	-	Reserve for power purchase related contingent liability
56.888	-	Reserves- Contra Account
57.000	-	Reserve Funds
57.130	-	Gratuity Fund
57.140	-	Staff Pension Fund
57.150	-	Staff Welfare Fund(Family benefit Fund)
57.200	-	Development Fund
57.888	-	Reserve Funds- Contra Account
58.000	-	Surplus
58.100	-	Revenue Account
58.200	-	Net Revenue & Appropriation Account
58.210	-	Net Revenue  & Appropriation Account
58.220	-	APPROPRIATIONS OF SURPLUS/ CONTRIBUTION TO RESERVES / RESERVE FUNDS
58.221	-	Contribution to Sinking fund for repayment of borrowings
58.222	-	Contribution to General Reserve
58.223	-	Contribution to investment allowance reserve
58.300	-	Net of Income and Expenditure for The Year
58.400	-	Part – B difference to be transferred to Net Revenue and Appropriation Account
58.888	-	Surplus- Contra Account
61.000	-	Revenue From Sale Of Bulk Power(KPTCL)
61.200	-	Revenue from Sale of Bulk Power– Escoms
61.201	-	Revenue from sale of bulk power – BESCOM
61.202	-	Revenue from sale of bulk power – MESCOM
61.203	-	Revenue from sale of bulk power – HESCOM
61.204	-	Revenue from sale of bulk power – GESCOM
61.205	-	Revenue from Sale of Bulk power– Hukkeri Electricity Co-operative Society
61.206	-	Revenue from Sale of power to Hukkeri Electric Co-operative Society Ltd – GOK’s contribution
61.207	-	Revenue from Sale of Bulk power– CESCO
61.211	-	Transmission Charges- BESCOM
61.212	-	Transmission Charges- MESCOM.
61.213	-	Transmission Charges- HESCOM.
61.214	-	Transmission Charges- GESCOM
61.215	-	Transmission Charges- Hukkeri Co-Operative Society.
61.217	-	Transmission Charges- CESCO
61.218	-	Transmission charges and System Operating Charges on STOA customers
61.219	-	Transmission Service Charges – Hukkeri Electric Co-operative Society.
61.220	-	Transmission Charges and System Operating charges on MTOA customers.
61.300	-	Revenue from Sale of Power – Inter State Consumers
61.301	-	Revenue from Sale of Power – TNEB
61.302	-	Revenue from Sale of Power – KSEB
61.303	-	Revenue from Sale of Power – MSEB.
61.304	-	Revenue from Sale of Power – APTRANSCO
61.305	-	Revenue from Sale of Power – Goa.
61.306	-	Revenue from sale of power-WREB
61.307	-	Revenue from Sale of power – Gujarath Electricity Board
61.308	-	Revenue from Sale of power – Chatisgarh State Electricity Board
61.309	-	Revenue from Sale of power – Madhya Pradesh Electricity Board
61.800	-	Wheeling Charges Recoveries
61.801	-	Wheeling Charges preferred on IPPs utilizing transmission / Distribution Network for wheeling of power
61.802	-	Wheeling charges – Open Access Customers.
61.888	-	Revenue from Sale of Bulk Power- Contra Account
61.900	-	Miscellaneous Charges
61.906	-	Other receipts
61.911	-	Delayed payment charges from BESCOM
61.912	-	Delayed payment charges from MESCOM
61.913	-	Delayed payment charges from HESCOM
61.914	-	Delayed payment charges from GESCOM
61.915	-	Delayed payment charges recovered from Hukkeri Electricity co-operative Society
61.916	-	Delayed payment of Network Charges from IPPs.
61.917	-	Delayed payment charges from CESCO
61.918	-	Miscellaneous charges collected from Open Access Customers
61.919	-	UI charges – Open Access Customers
61.000	-	Revenue From Sale Of Power(ESCOMS)
61.100	-	Revenue From Sale Of Power(ESCOMS) - LT
61.101	-	Revenue from sale of Power - LT1M
61.102	-	Revenue from sale of Power - LT1UM
61.103	-	Revenue from sale of Power - LT1>40
61.111	-	Revenue from sale of Power - LT2A1
61.112	-	Revenue from sale of Power - LT2A2
61.114	-	Revenue from sale of Power - LT2A FL
61.115	-	Revenue from sale of Power - LT2B1
61.116	-	Revenue from sale of Power - LT2B2
61.131	-	Revenue from sale of Power - LT3A1
61.132	-	Revenue from sale of Power - LT3A2
61.133	-	Revenue from sale of Power - LT3A OL
61.141	-	Revenue from sale of Power - LT4A
61.144	-	Revenue from sale of Power - LT4B
61.145	-	Revenue from sale of Power - LT4C1
61.147	-	Revenue from sale of Power - LT4C2
61.151	-	Revenue from sale of Power - LT5A0-5
61.152	-	Revenue from sale of Power - LT5A6-40
61.153	-	Revenue from sale of Power - LT5A41-67
61.154	-	Revenue from sale of Power - LT5A>67
61.159	-	Revenue from sale of Power - LT5A>100
61.155	-	Revenue from sale of Power - LT5B0-5
61.156	-	Revenue from sale of Power - LT5B6-40
61.157	-	Revenue from sale of Power - LT5B41-67
61.158	-	Revenue from sale of Power - LT5B>67
61.160	-	Revenue from sale of Power - LT5B>100
61.171	-	Revenue from sale of Power - LT6A
61.172	-	Revenue from sale of Power - LT6B
61.184	-	Revenue from sale of Power - LT6C
61.181	-	Revenue from sale of Power - LT7A
61.182	-	Revenue from sale of Power - LT7B
61.183	-	Revenue from sale of Power - LT7A Prepaid
61.200	-	Revenue From Sale Of Power(ESCOMS) - HT
61.250	-	Revenue from sale of Power - HT1
61.260	-	Revenue from sale of Power - HT2A1
61.261	-	Revenue from sale of Power - HT2A2
61.263	-	Revenue from sale of Power - HT2C1
61.264	-	Revenue from sale of Power - HT2C2
61.270	-	Revenue from sale of Power - HT2B1
61.273	-	Revenue from sale of Power - HT2B2
61.280	-	Revenue from sale of Power - HT3A1
61.281	-	Revenue from sale of Power - HT3A2
61.289	-	Revenue from sale of Power - HT3A3
61.282	-	Revenue from sale of Power - HT3B
61.290	-	Revenue from sale of Power - HT4
61.293	-	Revenue from sale of Power - HT5A
62.000	-	Other Income
62.200	-	Income from Loans, Advances, Investments etc
62.210	-	Interest on Loans and Advance drawn by staff – House Building / Purchase / Enlargement
62.211	-	Interest on loans and advances drawn by staff – Purchase of 2 wheelers
62.212	-	Interest on Loans and Advance drawn by staff for performance of Marriage
62.213	-	Interest on Loans and Advance drawn by staff- Purchase of Computer
62.214	-	Interest on loans and advances drawn by staff - Purchase of 4 wheelers
62.220	-	INCOME FROM INVESTMENTS
62.221	-	Interest on securities.
62.222	-	Interest on Bank Fixed Deposits
62.223	-	Interest on Bonds / Debentures of other Electricity Boards
62.224	-	Interest on other Investments.
62.240	-	Interest on loan and advances to Licencees
62.260	-	Interest on Advances to Suppliers/ Contractors
62.270	-	Interest from Banks.
62.280	-	Interest on loans  Societies
62.300	-	Income from Trading
62.321	-	Profit on sale of Electrical plant manufactured by the Corporation
62.322	-	Profit on sale, hire purchase or hire of apparatus / wiring(profit after deducting cost from the sale proceeds)
62.323	-	Hire charges from Contractors
62.330	-	Profit on sale of stores(Profit after deducting cost from the sale proceeds)
62.340	-	Sale of scrap(sale proceeds since no cost is assigned to scrap)
62.360	-	Other Miscellaneous receipts from Trading
62.361	-	Reactive Energy charges demanded on IPPs
62.362	-	Revenue from IPPs for excess drawal of Energy from KPTCL’s Grid.
62.363	-	Open Access processing Fee.
62.364	-	Reactive Power charges demanded on Open Access Customers
62.365	-	Meter Rental charges demanded on Open Access Customers
62.400	-	Gain on Sale of Fixed Assets
62.600	-	Income / Fees/ Collections Against Staff Welfare Activities
62.620	-	Fees from Library Members
62.630	-	Recoveries for Transport Facilities
62.888	-	Other Income - Contra Account
62.900	-	Miscellaneous Receipts
62.901	-	Rental from Staff Quarters
62.902	-	Rental from others
62.903	-	Leave Contribution
62.904	-	Excess found on physical verification of Cash
62.905	-	Excess found on physical verification of Materials Stock.
62.906	-	Excess found on physical verification of Fixed Assets.
62.907	-	Supervision Charges.
62.908	-	Other Receipts.
62.909	-	Supervision Charges collected on Self Execution Works
62.910	-	Recovery for Transport and vehicle expenses(other than recoveries from staff)
62.912	-	Sundry credit balance written back
62.917	-	Miscellaneous Recoveries.
62.918	-	Incentives received
62.919	-	Processing Fee collected towards inalization of evacuation proposals N.C.E projects
62.920	-	Processing Fee collected towards inalization of evacuation proposals – C.E Projects
62.921	-	Processing and execution charges collected from ESCOMs – New 33Kv lines and Stations
62.922	-	Consultancy Charges
62.923	-	Excess provision made in earlier years no longer required
62.925	-	Rental from BESCOM
62.926	-	Rental from MESCOM
62.927	-	Rental from HESCOM
62.928	-	Rental from GESCOM
62.929	-	Rental from CESCO
62.999	-	Excess provision made towards power purchase expenditure in previous years crystalised and withdrawn during the year
63.000	-	Subsidies and Grants
63.100	-	Revenue Subsidies and Grants
63.110	-	R.E. Subsidies
63.120	-	Grant for Research and Development Expenses
63.121	-	Grant for Research and Development Expenses-RSOP
63.130	-	Grant-in aid for Survey and Investigation
63.141	-	Assistance for special component plan
63.200	-	Subsidies Against Loss on Account of Flood, Fire, Cyclone etc,
63.888	-	Subsidies and Grants- Contra Account
65.000	-	Prior Period Income
65.200	-	Receipts from Consumers Relating to Prior periods
65.400	-	Interest Income for Prior Periods
65.500	-	Excess Provision for Income Tax in Prior Periods
65.600	-	Excess Provision for Depreciation in Prior Periods
65.700	-	Excess Provision for Interest and Finance Charges in Prior Periods
65.800	-	Other Excess Provision in Prior Periods
65.888	-	Prior period Income- Contra Account
65.900	-	Other Income Relating to Prior Periods
70.000	-	Power Purchase Account
70.101	-	Power purchased from Tamil Nadu Electricity Board.
70.102	-	Power purchased from Kerala State Electricity Board
70.103	-	Power purchased from Maharashtra State Electricity Board
70.104	-	Power purchased from Andhra Pradesh Transmission Company
70.105	-	Power purchased from Pondichery Electricity Board
70.106	-	Power purchased from Goa Electricity Board
70.107	-	Power purchased from GRIDCO
70.108	-	Power purchased from KPCL
70.109	-	Power purchased from VVNL
70.110	-	Power purchased from NTPC- RSTP
70.111	-	Power purchased from MAPS
70.112	-	Power purchased from NLC
70.113	-	Power purchased from PGCIL
70.114	-	Power purchased from KAIGA
70.115	-	Power purchased from WREB
70.116	-	Power purchased from NTPC – ER
70.117	-	Power purchased from PTCIL
70.118	-	Power purchased from ITPL
70.119	-	Power purchased from Ugar Sugars Works Ltd Co generation Plant , Ugar
70.120	-	Power purchased from SMIORE
70.121	-	Power purchased from Energy Development Co Ltd.
70.122	-	Power purchased from Bhoruka Power Corporation Ltd
70.123	-	Power purchased from Murudeshwar Power Corporation Ltd
70.124	-	Power purchased from Shamanur Sugar Ltd.
70.125	-	Power purchased from – JTPCL
70.126	-	Power purchased from Shree Renuka Sugars Ltd
70.127	-	Power purchased from Bannari Amman Sugars
70.128	-	Power purchased from ICL Sugars
70.129	-	Power purchased from Rayalaseema Alkalies
70.130	-	Power purchased from Prabhulingeshwar
70.131	-	Power purchased from Tata Company Ltd.,
70.132	-	Power purchased from South India Paper Mills Ltd.,
70.133	-	Power purchased from Tannir Bhavi Company Ltd.,
70.134	-	Power purchased from Amoga Power Project Ltd.,
70.135	-	Power purchased from Dandeli Steel & Ferro Alloys Ltd.,
70.136	-	Power purchased from Malavalli Power Plant Pvt. Ltd.
70.137	-	Power purchased from Nuziveedu Seeds Ltd.
70.138	-	Power purchased from Atria Power Corporation Ltd.,
70.139	-	Power purchased from Raythara S.S.K.N.
70.140	-	Power purchased from Vishwanath Sugars Ltd.,
70.141	-	Power purchased from Sri Dodda Ganga Krishna Ltd.
70.142	-	Power purchased from Dodda Moodalabaagilu Power Ltd.,
70.143	-	Power purchased from Arun Engineering
70.144	-	Power purchased from Globe Generating Power Ltd.,
70.145	-	Power purchased from Atria Brundavan Power Ltd.
70.146	-	Power purchased from Chamundeshwari Sugars Ltd.
70.147	-	Power purchased from Subash Kabini Power Company Ltd.
70.148	-	Power purchased from Thungabhadra Steel Products
70.149	-	Power purchased from Enercon Wind Farms India Ltd.,
70.150	-	Power purchased from Topaz Investment Pvt. Ltd.
70.151	-	Power purchased from Cepco Industries Pvt. Ltd.,
70.152	-	Power purchased from BSES
70.153	-	Power purchased from Jamkhandi Sugar Ltd.,
70.154	-	Power purchased from Godavari Sugar Ltd.,
70.155	-	Power purchased from – Gujarath Electricity Board
70.156	-	Power purchased from – Chattisgarh State Electricity Board
70.157	-	Power purchased from – Madhya Pradesh Electricity Board
70.158	-	Power purchased from – Vijayalakshmi Hydro power Pvt Ltd
70.159	-	Power purchased from Modabagilu Power (Pvt) Ltd
70.160	-	Power purchased from Gem Sugars Ltd
70.161	-	Power purchased from Prabhat Agri Bio Tech
70.162	-	Unscheduled interchange (UI) Charges to PGCIL-SREB
70.163	-	Power purchased from Suttatti Enterprises Ltd.
70.164	-	Power purchased from VXL Systems # II
70.165	-	Power purchased from Raja Magnetics Ltd.
70.166	-	Power purchased from Mayura Steels Pvt. Ltd.
70.167	-	Power purchased from Friends Associate Power Project
70.168	-	Power purchased from Texmo Precision Castings
70.169	-	Power purchased from RSM Autokast Ltd.
70.170	-	Power purchased from Patel Shanti Steels Pvt. Ltd
70.171	-	Power purchased from BSES Ltd (1.8MW)
70.172	-	Power purchased from Shilpa Antibiotics Ltd.
70.173	-	Power purchased from – Indan Energy Pvt. Ltd
70.174	-	Power purchased from Savita Chemicals Ltd.
70.175	-	Power purchased from Elveety Industries Pvt. Ltd.
70.176	-	Power purchased from VXL Systems #I
70.177	-	Power purchased from Siddaganga Oil Extractions Ltd.
70.178	-	Power purchased from Sharp Pumps Pvt. Ltd
70.179	-	Power purchased from Rajanikanth Foundation
70.180	-	Power purchased from Panama Business Centre
70.181	-	Power purchased from Fiza Developers & Inter Trade.
70.182	-	Power purchased from Kamal Trading Co.
70.183	-	Power purchased from Maruthi Power Gen (I) Pvt. Ltd.
70.184	-	Power purchased from Jindal Aluminium Ltd.
70.185	-	Power purchased from Shilpa Medicate Ltd.
70.186	-	Power purchased from Cepco Industries Ltd (0.60 MW)
70.187	-	Power purchased from MSPL Ltd
70.188	-	Power purchased from NLC TPS Expansion I & II
70.189	-	Power purchased from NTPC Talcher Stage II
70.190	-	Power purchased from Kalson Power Tech. Ltd
70.191	-	Power purchased from Balsaheb M. Ladkat
70.192	-	Power purchased from Sanjay D. Ghodawat (HUF)
70.193	-	Power purchased from Topaz Investment Ltd. (1.2 MW)
70.194	-	Power purchased from Ghodwat Pan Masala
70.195	-	Power purchased from Nuziveedu Seeds Ltd. (1.9 MW)
70.196	-	Power purchased from Shriram Investment Ltd.
70.197	-	Power purchased from Texmo Industries.
70.198	-	Power purchased from Shriram City Union Finance Ltd.
70.199	-	Power purchased from Shriram Transport Finance Ltd.
70.200	-	Power purchased from. Lovely Fragrance.
70.201	-	Power purchased from JN Investments.
70.202	-	Power purchased from Enercon (Karnataka) Wind Farm (21MW).
70.203	-	Power purchased from Mohite & Mohite Pvt. Ltd.
70.204	-	Power purchased from Panama Credit & Capital Pvt. Ltd.
70.205	-	Power purchased from Shilpa Medicare Ltd.
70.206	-	L.C. Charges / Other Bank Commission paid for purchase of power.
70.207	-	Power purchased from Jindal Aluminum- 6.6 MW
70.208	-	Power purchased from Graphite India Limited-1.5 MW
70.209	-	Power purchased from MSPL Ltd.– Phase II – 4.75 MW
70.210	-	Power purchased from Ramghad Mining – 1.9 MW
70.211	-	Power purchased from Ghodawat Panmasala Products (Nandan Hosur Group) – 5.4 MW
70.212	-	Power purchased from International Power Corporation Ltd. – 2.4 MW
70.213	-	Power purchased from Encon Service Ltd. – 3 MW
70.214	-	Power purchased from NEG Micon Pvt. Ltd. – 3.8 MW
70.215	-	Power purchased from Pallavi Green Power – 0.75 MW
70.216	-	Power purchased from Mansukhmal Investments – 0.95 MW
70.217	-	Power purchased from Bhoruka Power Corporation Limited (Shapura D9)-1 MW
70.218	-	Power purchased from Dee Dee Enterprises (Nandan Hosur) – 0.6 MW
70.219	-	Power purchased from Bhagyanagar Solvent Extractions Ltd-5.4 MW
70.220	-	Power purchased from Supreme Power Company-0.6 MW
70.221	-	Power purchased from Royal Energy Company-0.6 MW
70.222	-	Power purchased from Prime Lables Company-0.25 MW
70.223	-	Power purchased from R.K.Power Gen Pvt Ltd-20 MW
70.224	-	Power purchased from Maruthi Power Gen Pvt Ltd (Hemavathy Project)-1.5 MW
70.225	-	Power purchased from Nuziveedu Seeds Ltd (NSL-V)-1.9 MW
70.226	-	Power purchased from Nuziveedu Seeds Ltd (NSL-II & III ) -10.5 MW
70.227	-	Power purchased from Mahe Ltd- 0.25 MW
70.228	-	Power Purchased from Davangere Sugar Co. Ltd (20 MW)
70.229	-	Power Purchased from Goetz (I) Financial Ltd.(9.6MW)
70.230	-	Power Purchased from Sanjay .D. Ghodawat (I & II)
70.231	-	Power Purchased from Channabasappa & Sons (0.60 MW)
70.232	-	Power Purchased from Associate Autotex Ancillaries Pvt. Ltd (1.20 MW)
70.233	-	Power Purchased from Goodluck Syndicate (0.60 MW)
70.234	-	Power Purchased from Godawat Pan Masala – 4.2 MW
70.235	-	Power Purchased from Shreya Laxmi Properties (0.60 MW)
70.236	-	Power Purchased from Shraddha Constructions (6.60 MW)
70.237	-	Power Purchased from VXL Systems (0.60 MW)
70.238	-	Power Purchased from Cepco Insustries – 1.2 MW
70.239	-	Power Purchased from Dee Dee Enterprises (EG) (0.60MW)
70.240	-	Power Purchased from Samson Distillers Pvt. Ltd.(2 MW)
70.241	-	Power Purchased from Star Flexi Pack Industries.(0.60 MW)
70.242	-	Power Purchased from Savitha Chemicals (Encon Group) (0.75 MW)
70.243	-	Power purchased from –B.S.C Textiles (VVS) (0.6 MWs)
70.244	-	Power purchased from –SCM Sugars Ltd.(26 MWs)
70.245	-	Power purchased from –Sri Indra Power Energies Ltd.
70.246	-	Power purchased from –Madras Cements Ltd. (VVS) – (0.6 MWs).
70.247	-	Power purchased from –Suresh Productions Private Limited– (0.75 MWs).
70.248	-	Power purchased from – Sanghvi Movers Ltd. (0.75 MWs)
70.249	-	Power purchased from –Eswari Garments (1.5 MWs)
70.250	-	Power purchased from –Eswari Knitting Works – (3MWs)
70.251	-	Power purchased from – Eswari Textiles (3 MWs).
70.252	-	Power purchased from – Victus Associate (1.5 MWs).
70.253	-	Power purchased from – Shree Doodhganga Krishna Sahakari Karkhane Niyamit – (24 MWs)
70.254	-	Power purchased from –Kariganur Iron & Steel (P) Ltd. – (0.75 Mws)
70.255	-	Power purchased from – Deefree Engineering (P) Ltd.- (0.6 MWs)
70.256	-	Power purchased from Poweronicks Ltd (5.4 MWs)
70.257	-	Power purchased from NCL Energy Ltd (8.25 MWs)
70.258	-	Power purchased from SLS Power Industries Ltd (4.5 MWs)
70.259	-	Power purchased from Venkateshwara Power Project Ltd (10 MWs)
70.260	-	Power purchased from Sahyadri Power Co. (P) Ltd (0.4 Mws)
70.261	-	Power purchased from Koppal Green Power (6 MWs)
70.262	-	Power purchased from Meghana Automotives (VVS-20) (0.6 MWs)
70.263	-	Power purchased from P. Vijaya Kumar (VVS-22) (0.6 MWs)
70.264	-	Power purchased from P. Mohan Lal (VVS-23) (0.6 MWs)
70.265	-	Power purchased from Primetex Apparels (VVS-24) (0.6 MWs)
70.266	-	Power purchased from Laxmi Organics (VVS-25) (1.2 MWs)
70.267	-	Power purchased from Cooper Foundry (VVS-26) (2.4 MWs)
70.268	-	Power purchased from Madeo Soaps (VVS-27) (6.0 MWs)
70.269	-	Power purchased from Mineral Enterprises (VVS-28) (3.0 MWs)
70.270	-	Power purchased from World Institute of Sustain Energy (VVS- 29) (3.0 MWs)
70.271	-	Power purchased from Rajesh Constructions (Suzlon Group) (2.5 MWs)
70.272	-	Power purchased from Ferromar Shipping (P) Ltd (1.25 MWs)
70.273	-	Power purchased from G.M. Aggrawal (Suzlon Group) (2.5 MWs)
70.274	-	Power purchased from Sai Spurthi Power (P) Ltd (10.2 MWs)
70.275	-	Power purchased from Unnathi Projects (VVS-30)
70.276	-	Power purchased from Jitendra D Majethia (VVS- 31)
70.277	-	Power purchased from Brindavan Agro Industries (VVS – 33)
70.278	-	Power purchased from GEM Crafts (VVS –34)
70.279	-	Power purchased from S.E.Investments Ltd. (VVS–35)
70.280	-	Power purchased from Sanjana Power (VVS- 37)
70.281	-	Power purchased from International Conveyers (VVS- 38)
70.282	-	Power purchased from Swaraj PVC Pipes Ltd (VVS –39)
70.283	-	Power purchased from I.G.L India Ltd. (VVS –40)
70.284	-	Power purchased from Amrita Bottlers (P) Ltd (VVS –42)
70.285	-	Power purchased from M.K. Agrotech (P) Ltd (VVS-43)
70.286	-	Power purchased from Abhishek Exports
70.287	-	Power purchased from Amitronics Ltd
70.288	-	Power purchased from Sanjana Gryogenics
70.289	-	Power purchased from Navalakha Translines
70.290	-	Power purchased from Mantri Developers
70.291	-	Power purchased from Jivraj Tea
70.292	-	Power purchased from K.R.E.D.L.
70.293	-	Power purchased from Enercon (Krishna) Wind Farms.
70.294	-	Power purchased from M/s. Konark Power Project Limited
70.295	-	Power purchased from M/s Naranja Sahakari Sakkare Karkhane Niyamit.
70.296	-	Power purchased from Bellary Iron Ores Private Limited
70.297	-	Power purchased from Sanmathi Power Company
70.298	-	Power purchased from P Venganashetty & Sons
70.299	-	Power purchased from Ravikiran Power Project
70.301	-	Power purchased from M/s Mysore Paper Mills Limited
70.400	-	Wheeling Charges payable
70.700	-	Cost of Banked Energy
70.800	-	Unscheduled interchange Changes (due to KPTCL) from PGCIL-SREB
70.888	-	Power Purchase Account- Contra Account
70.900	-	Power Cost charged to Capital Works
71.000	-	Cost of Generation of Power
71.153	-	20% Share of Generating Cost – TBHE Board
71.888	-	Cost of Generation of Power- Contra Account
74.000	-	Repairs and Maintenance
74.100	-	Repairs and Maintenance to Plant and Machinery
74.101	-	R & M to Plant & Machinery – R.T.
74.103	-	R & M to Plant & Machinery - R & D
74.104	-	R & M to Plant & Machinery – Telecommunication.
74.105	-	R&M- Disaster Management
74.110	-	R & M to Plant & Machinery – Others.
74.116	-	R & M Expenses to Power Transformers
74.118	-	Remuneration to Private Contractors engaged for shift and minor maintenance duties of Stations/MUSS.
74.200	-	Repairs & Maintenance to Buildings
74.210	-	R & M to Residential Quarters
74.220	-	R & M to Other Buildings
74.221	-	R & M to Guest Houses.
74.300	-	Repairs & Maintenance to Civil Works
74.302	-	Formation and maintenance of Horticulture Works
74.400	-	Repairs & Maintenance to Hydraulic Works.
74.401	-	R & M  Hydraulic Works – Generation
74.500	-	Repairs & Maintenance to Lines Cable Network, etc,
74.510	-	R & M to Lines Cable network etc.,
74.511	-	Temporary Power Supply Cost absorbed
74.512	-	Charges for Restoration of System in Emergencies by temporary alternate arrangements.
74.518	-	Maintenance Charges paid to PGCIL in respect of Transmission Lines.
74.600	-	Repairs & Maintenance to Vehicles
74.601	-	R & M to vehicles
74.700	-	Repairs & Maintenance to Furniture & Fixtures
74.701	-	R & M to Furniture and Fixtures
74.800	-	Repairs & Maintenance to Office Equipment
74.801	-	R & M of Office Equipment
74.802	-	Repairs to Computers & Printers
74.803	-	AMC charges for EMS/ SCADA portion under ULDC Scheme
74.888	-	Repairs and maintenance- Contra Account
74.900	-	Repairs & Maintenance Charged to Capital Works(Credit A/c)
74.910	-	Repair & Maintenance expenses allocable to ESCOMs(Credit account)
75.000	-	Employee Cost
75.100	-	Salaries
75.110	-	Salaries – Regular Employees – Relay Testing
75.114	-	Salaries – Regular Employees – Stores
75.115	-	Salaries – Regular Employees – Others
75.117	-	Salaries – Regular Employees – Employees covered under Contributory Pension Scheme.
75.150	-	Salaries – Casual Labour – Relay Testing
75.154	-	Salaries – Casual Labour – Stores
75.155	-	Salaries – Casual Labour –Others
75.156	-	Salaries – Contract A.E /J.E
75.170	-	Salaries- Trainees / Apprentices
75.171	-	Salaries – Corporation Trainees
75.172	-	Salaries – Government Trainees
75.180	-	Dearness Pay – Regular Employees – Relay Testing
75.182	-	Dearness Pay – Regular Employees – Research
75.183	-	Dearness Pay – Regular Employees – Workshop & RCC Centre.
75.184	-	Dearness Pay – Regular Employees – Stores.
75.185	-	Dearness Pay – Regular Employees – Others.
75.187	-	Dearness Pay - Regular Employees – Employees covered under Contributory Pension Scheme
75.188	-	Interim Relief – Pay Scale revision 2010-Employees recruited prior to 01.04.2006
75.189	-	Interim Relief – Pay Scale Revision 2010-Employees recruited on or after 01-04-2006.
75.200	-	Overtime – Regular Employees
75.210	-	Overtime – Regular Employees – Relay Testing
75.214	-	Overtime – Regular Employees – Stores
75.215	-	Overtime – Regular Employees – Others
75.217	-	Overtime – Regular Employees – Employees covered under Contributory Pension Scheme
75.230	-	Overtime – Casual Labour – Relay Testing
75.234	-	Overtime – Casual Labour – Stores
75.235	-	Overtime – Casual Labour – Others
75.300	-	Dearness Allowance – Regular Employees
75.310	-	Dearness Allowance – Regular Employees – Relay Testing
75.314	-	Dearness Allowance – Regular Employees(Stores)
75.315	-	Dearness Allowance – Regular Employees
75.317	-	Dearness Allowance- Regular Employees – Employees covered under Contributory Pension Scheme
75.340	-	Dearness Allowance – Casual Labour – Relay Testing
75.344	-	Dearness Allowance – Casual Labour – Stores
75.345	-	Dearness Allowance – Casual Labour – Others
75.400	-	Other Allowance
75.410	-	Other Allowances – Regular Employees – Relay Testing
75.411	-	Other Allowances – Regular Employees-Employees covered under Contributory Pension Scheme(w.e.f. April-2010)
75.414	-	Other Allowances – Regular Employees – Stores
75.415	-	Other Allowances – Regular Employees – Others
75.416	-	HRA – Regular Employees –Relay Testing
75.419	-	HRA – Regular Employees –Stores
75.420	-	HRA – Regular Employees –Others
75.421	-	CCA – Regular Employees –Relay Testing
75.424	-	CCA – Regular Employees –Stores
75.425	-	CCA – Regular Employees –Others
75.426	-	HRA - Regular Employees – Employees covered under Contributory Pension Scheme
75.427	-	CCA - Regular Employees – Employees covered under Contributory Pension Scheme
75.440	-	Other Allowances – Casual Labour– Relay Testing
75.444	-	Other Allowances – Casual Labour– Stores
75.445	-	Other Allowances – Casual Labour– Others
75.446	-	Other Allowances – Contract A.E/J.E
75.500	-	Bonus and Exgratia
75.510	-	Bonus – Regular
75.520	-	Bonus – Casual
75.530	-	Ex-Gratia
75.600	-	Other Staff Costs
75.611	-	Medical expenses reimbursement
75.612	-	Leave Travel Assistance
75.616	-	Earned Leave Encashment – Employees covered under Contributory Pension Scheme.
75.617	-	Earned Leave Encashment
75.618	-	Earned Leave encashment – Retired / Deceased employees
75.619	-	Retrenchment Compensation
75.629	-	Payment under Workmen’s Compensation Act
75.630	-	Payment to Helpers / Employees of Storm & Monsoon gangs
75.700	-	Staff Welfare Expenses
75.710	-	Honorarium paid to Medical Consultants
75.711	-	Expenses incurred on Medical Check-up Camps
75.720	-	Canteen Expenses
75.740	-	Uniform & Livery Expenses
75.750	-	Recreation Expenses
75.761	-	Fees for Staff training Courses held by outsiders
75.762	-	Training expenses for Trainees
75.763	-	Corporation’s Contribution to Labour Welfare Fund
75.764	-	Janatha Personal Accident Insurance Scheme
75.765	-	Contribution towards Deposit linked Insurance Scheme
75.766	-	Administrative charges for Deposit linked Insurance scheme
75.767	-	Corporation’s portion of EPF contribution in respect of Contract JEs & Gang men.
75.769	-	Subsidised / Free Supply of Power
75.770	-	Other Welfare Expenses
75.771	-	Interest subsidy to employees on HBA / HPA / HEA obtained directly from Financial Institutions
75.772	-	Outstanding Interest waived on loans and Advances drawn by employees who die while in service
75.800	-	Terminal be,nefits
75.810	-	Terminal Benefits (PF) Corporation’s Contribution
75.820	-	Terminal Benefits (FPS) Corporation’s Contribution
75.830	-	Terminal Benefits(Pension) Corporation’s Contribution
75.831	-	Terminal Benefits – KPTCL Contribution to Contributory Pension Scheme with effect from 1-4-2006
75.832	-	Lump sum Compensation paid to the legal heirs on death of the employee/Officers while in service in respect of employees/officers appointed on or after 01-04-2006 under NDCP Scheme.
75.833	-	Lumpsum Compensation paid to the legal heirs on death of the
75.835	-	Terminal Benefits (Pension Charges)
75.840	-	Terminal Benefits(Gratuity)
75.850	-	Provident Fund Inspection and Audit Charges
75.860	-	Family Benefit Fund Contribution
75.870	-	Contribution to KPTCL Life Cover Scheme 1987
75.880	-	Compensation under KPTCL life Cover Scheme, 1987
75.888	-	Employee cost - Contra Account
75.890	-	Pension & Leave contribution of employees on deputation.
75.900	-	Employees Cost Charged to Capital Works
75.910	-	Employees Cost allocable to ESCOMs(Credit Account)
76.000	-	Adminstration & General Expenses
76.100	-	Property Related Expenses
76.101	-	Rent(including lease rentals)
76.102	-	Rates & Taxes
76.103	-	Expenses incurred towards Security arrangements at Receiving Stations, etc.,
76.104	-	Insurance on Fixed Assets
76.105	-	Insurance on Stocks
76.106	-	Insurance on Assets under construction
76.107	-	Service line charges paid to ESCOMs for obtaining power Supply to KPTCL installations
76.110	-	Communication
76.111	-	Pagers, Cellular phones, E-mail & Other communication charges
76.112	-	Telephone, Trunk call, Telegrams and Telex Charges
76.113	-	Postage
76.114	-	Mobile phone charges
76.116	-	Air Net, Internet & Broadband Charges.
76.120	-	Professional Charges
76.121	-	Legal Charges
76.122	-	Audit Fees
76.123	-	Consultancy charges
76.124	-	Technical Fees
76.125	-	Other Professional Charges
76.127	-	Remuneration to Private Contractors engaged for shift and minor maintenance duties of Stations / MUSS.
76.128	-	Charges paid to Contract Agencies for house keeping of Guest Houses, Colonies and Offices of KPTCL
76.129	-	Remuneration paid to Contract Agencies / Services obtained
76.130	-	Conveyance & Travelling
76.131	-	Conveyance expenses
76.132	-	Travelling expenses
76.133	-	Travelling allowance to employees
76.134	-	Travelling Allowance to Contract A.E /J.E
76.136	-	Vehicle running expenses other than store vehicles
76.137	-	Vehicle hiring expenses
76.138	-	Vehicle License, Registration fee Taxes and Insurance
76.150	-	Other Expenses
76.151	-	Fees & Subscriptions
76.152	-	Books, Periodicals and Dairies
76.153	-	Printing & Stationery
76.155	-	Advertisement Expenses
76.156	-	Computer Stationery and Memory storage mediums
76.157	-	Contributions
76.158	-	Electricity Charges – Tax on Auxiliary Consumption of KPTCL’s Stations
76.159	-	Statutory Payments as per Company Act, 1956.
76.160	-	Other Expenses
76.160	-	Water Charges
76.161	-	KPTCL share of maintenance charges of P&G Trust
76.162	-	Entertainment
76.164	-	Secret Service Grant
76.165	-	Pension and Leave contributions made in respect of employees of other Departments who are working in KPTCL on deputation.
76.166	-	Karnataka State Building & Other Construction Workers Welfare Board CESS
76.190	-	Miscellaneous Expenses
76.191	-	Compliment Expenses
76.200	-	Materials Related Expenses
76.201	-	Material Testing Charges.
76.210	-	Freight on Capital equipments
76.220	-	Other Freight
76.230	-	Transit Insurance
76.240	-	Vehicle Running Expenses(Stores)
76.250	-	Octroi charges / Entry Tax
76.260	-	Advertisement of Tenders, Notices and Other purchase related advertisement
76.270	-	Incidental Store Expenses
76.281	-	Fabrication Charges
76.282	-	Fabrication Charges absorbed in cost of fabrication / credit
76.888	-	Administration & General Expenses - Contra Account
76.900	-	Administrative & General Expenses charged to Capital Works(Credit account)
76.910	-	Administration and General Expenses allocable to ESCOMs(Credit account)
77.000	-	Depreciation and Other Costs Relating to Fixed Assets
77.100	-	Depreciation to Fixed Assets
77.110	-	Amortisation of Lease Hold Assets
77.120	-	Depreciation on Buildings
77.130	-	Depreciation on Hydraulic Works
77.140	-	Depreciation on Civil Works
77.150	-	Depreciation on Plant and Machinery
77.151	-	Depreciation on Released Good Asset – Plant & Machinery
77.160	-	Depreciation on Lines, Cable network etc.
77.161	-	Depreciation on Released Good Asset – Lines, Cable network etc.
77.170	-	Depreciation on Vehicles
77.171	-	Depreciation on Released Good Asset – Vehicles.
77.180	-	Depreciation on furniture, fixtures
77.181	-	Depreciation on Released Good Asset – Furniture & Fixtures
77.190	-	Depreciation on Office equipments
77.191	-	Depreciation on Released Good Asset – Office Equipments
77.200	-	Depreciation to Fixed Assets
77.210	-	Depreciation on capital expenditure resulting in an asset not belonging  the board
77.220	-	Depreciation on Spare units / service units
77.230	-	Depreciation on capital spares at Generating Stations
77.250	-	Depreciation on Assets taken over from Licensees pending final valuation
77.500	-	Assets Decommissioning Costs
77.510	-	Site Restoration Costs
77.520	-	Building / Civil Works Decommissioning Costs
77.540	-	Transmission Lines / Sub – Station – Decommissioning costs
77.550	-	Other Decommissioning cost
77.600	-	Small & Low Value Items Written off
77.610	-	Small & Low value items Written off
77.611	-	Computer Software
77.700	-	Losses Relating to Fixed Assets
77.710	-	Written down value of Assets Scrapped
77.711	-	Loss on Scrapping of Transformers
77.720	-	Write off of deficit of Fixed Assets observed upon physical verification
77.730	-	Loss on sale of Fixed Assets – Plant & Machinery
77.731	-	Loss on sale of Fixed Assets – Lines, cable net-works, etc.,
77.732	-	Loss on sale of Fixed Assets – Vehicles
77.733	-	Loss on sale of Fixed Assets – Furniture & Fixtures
77.734	-	Loss on sale of Fixed Assets – Office equipments
77.800	-	Depreciation on Intangible Assets
77.801	-	Depreciation on Intangible assets – Software acquired / Purchased for internal use
77.888	-	Depreciation & Other cost relating to Fixed Assets- Contra Account
77.899	-	Depreciation on Fixed Assets Turnkey Works- bills not Received Intermediary Account
77.900	-	Depreciation & Related Costs Charged to Capital Works(Credit)
78.000	-	Interest & Other Finance Charges
78.100	-	Interest on State Government Loans
78.101	-	Interest on delayed payment of Compensation
78.200	-	Interest on Bonds
78.201	-	Interest on Public Bonds
78.202	-	Interest on Private Bonds
78.300	-	Interest on Debentures
78.400	-	Interest on Foreign Currency & Credits
78.500	-	Interest on Other Loans / Deferred Credits
78.510	-	Interest on loan from L.I.C
78.511	-	Interest on loans from SIDBI
78.540	-	Interest on loan from R.E.C
78.541	-	Interest on apitalized REC loans
78.543	-	Interest on loans from ICICI Ltd.,-Capital works
78.544	-	Interest on loans released by GOI through GOK for APDP works
78.545	-	Interest on inventory loan from R.E.C
78.546	-	Interest on loans released by GOI through GOK for Pradhan Manthri Gramodaya Yojana works.
78.547	-	Interest on loan drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for BESCOM
78.548	-	Interest on loan drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for MESCOM
78.549	-	Interest on loan drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for HESCOM
78.550	-	Interest on loan drawn from Commercial Banks in respect of ongoing SPA Scheme works by KPTCL for GESCOM
78.551	-	Interest on loan drawn from REC in respect of ongoing SPA Scheme works by KPTCL for BESCOM
78.552	-	Interest on loan drawn from REC in respect of ongoing SPA Scheme works by KPTCL for MESCOM
78.553	-	Interest on loan drawn from REC in respect of ongoing SPA Scheme works by KPTCL for HESCOM
78.554	-	Interest on loan drawn from REC in respect of ongoing SPA Scheme works by KPTCL for GESCOM
78.555	-	Interest on loan drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for BESCOM
78.556	-	Interest on loan drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for MESCOM
78.557	-	Interest on loan drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for HESCOM
78.558	-	Interest on loan drawn from Power Finance Corporation Ltd in respect of ongoing schemes by KPTCL for GESCOM
78.559	-	Interest on loan drawn from GOK in respect of ongoing APRDP works by KPTCL for BESCOM
78.560	-	Interest on loan drawn from GOK in respect of ongoing APRDP works by KPTCL for MESCOM
78.561	-	Interest on loan drawn from GOK in respect of ongoing APRDP works by KPTCL for HESCOM
78.562	-	Interest on loan drawn from GOK in respect of ongoing APRDP works by KPTCL for GESCOM
78.563	-	Interest on Short term Loans obtained from Commercial Banks/ Financial Institutions
78.564	-	Interest on Loans obtained from UCO Bank
78.565	-	Interest on Loans drawn by KPTCL from UCO Bank on behalf of BESCOM
78.566	-	Interest on Loans drawn by KPTCL from UCO Bank on behalf of MESCOM
78.567	-	Interest on Loans drawn by KPTCL from UCO Bank on behalf of HESCOM
78.568	-	Interest on Loans drawn by KPTCL from UCO Bank on behalf of GESCOM
78.569	-	Interest on Loans obtained from Vijaya Bank
78.570	-	Interest on loans from R.E.C for S.P.A Schemes
78.571	-	Interest on APDRP Loan
78.572	-	Interest on PMGY Loan
78.573	-	Interest on loans drawn from South Indian Bank
78.574	-	Interest on loans drawn from Punjab National Bank
78.575	-	Interest on loans drawn from Oriental Bank of Commerce.
78.576	-	Interest on loans drawn from Corporation Bank
78.577	-	Interest on loans drawn from Bank of Maharashtra
78.578	-	Interest on loan from Bank of India
78.579	-	Interest on loan from Bank of Baroda
78.581	-	Interest on loan from HUDCO
78.582	-	Interest on loan from HDFC
78.583	-	Interest on loan from IDBI
78.584	-	Interest on loan from Power Finance Corporation
78.587	-	Interest on loan from REC for OECF Project
78.588	-	Interest on advance payments made by lease financing companies to manufacturers / suppliers / sellers
78.589	-	Interest on advance payments made by IL & FS
78.590	-	Penal Interest on Capital Liabilities
78.591	-	Interest on loans drawn from Indian Bank.
78.592	-	Interest on loans drawn from Bank of Rajasthan.
78.593	-	Interest on Loans drawn from Punjab and Sind Bank
78.594	-	Interest on Loans drawn from Canara Bank
78.700	-	Interest on Borrowings for Working Capital
78.800	-	Other Interest & Finance Charges
78.810	-	Lease Rent to IL & FS
78.814	-	Lease rent to HDFC
78.841	-	Interest to Suppliers /Contractors – Capital
78.850	-	Interest on Fixed Deposits
78.853	-	Interest on Security Deposits from staff
78.854	-	Interest on Pensioners / Family Pensioners benefit / Security Fund
78.860	-	COST OF RAISING FINANCE
78.861	-	Stamp Duty
78.862	-	Legal Charges
78.863	-	Advertisements
78.864	-	Service Fee
78.865	-	Credit Fee
78.866	-	Commitment Charges
78.867	-	Other Charges for raising finance
78.868	-	Guarantee Commission to Government
78.870	-	DISCOUNTS / REDEMPTION PREMIUM ON BONDS / DEBENTURES
78.871	-	Discount on Bonds / Debentures
78.873	-	Redemption on Bonds / Debentures
78.880	-	OTHER CHARGES
78.881	-	Bank Charges for remittances between Corporations Offices
78.882	-	Tax on withdrawal of cash from Current Accounts of KPTCL in Banks.
78.883	-	Other Bank Charges
78.884	-	Guarantee Charges
78.885	-	Commission paid to Banks for furnishing Bank Guarantee
78.888	-	Interest and other finance charges- Contra Account
78.890	-	Interest on sums paid by the State Government under guarantees
78.891	-	Interest on belated payments in respect of Power purchase from K.P.C
78.892	-	Interest on belated payments in respect of Power purchase from NTPC
78.893	-	Interest on belated payments in respect of Power purchase from MAPS
78.894	-	Interest on belated payments in respect of Power purchase from NLC
78.895	-	Interest on belated payments in respect of Power purchase from PGCIL
78.896	-	Interest on belated payments in respect of power purchase from Western Region Electricity Board
78.897	-	Interest on belated payments in respect of power purchase from Eastern Region electricity Board
78.898	-	Interest on belated payments in respect of power purchase from Nuclear power corporation of India ltd KAIGA, Karwar.
78.900	-	Capitalisation of Interest on Funds used during Construction
78.910	-	Bank Charges commission, Guarantee Charges and other Charges charged to Capital Works (Credit)
79.000	-	Other Debits to Revenue Account
79.100	-	Materials Cost Variance
79.110	-	Materials Cost Variance
79.200	-	Research and Development Expenses
79.210	-	Research and Development Expenses
79.211	-	Research and Development Expenses-RSOP
79.400	-	Bad and Doubtful Debts Written off/ Provided for
79.410	-	Bad Debts Written off - Dues from consumers
79.420	-	Bad Debts Written off – Advances to Suppliers / Contractors
79.430	-	Bad Debts Written off – Others
79.460	-	Bad  & Doubtful Debts provided for  - Dues from consumers
79.470	-	Bad & Doubtful Debts provided for - Advances to Suppliers / Contractors
79.480	-	Bad & Doubtful Debts provided for - Others
79.500	-	Miscellaneous Losses & Write offs
79.510	-	Shortages on physical verification of Stocks.
79.511	-	Loss of materials by pilferage, etc.,
79.520	-	Loss on cash written off
79.530	-	Compensation for injuries, death and damages – Staff
79.531	-	Compensation for injuries, death and damages –outsiders.
79.532	-	Infructuous capital expenditure written-off
79.560	-	Loss on obsolescence of fixed assets.
79.561	-	Provision for loss on obsolescence of stores, etc., in stock
79.570	-	Loss on Exchange Rate Variation
79.571	-	Sundry Debit balance Written off
79.572	-	Loss on sale of scrap
79.573	-	Loss on sale of stores
79.700	-	Sundry Expenses
79.710	-	Intangible Assets written off
79.730	-	Provision for Contingencies.
79.800	-	Losses on Account of Natural Calamities
79.881	-	Loss to fixed assets on account of natural calamities
79.882	-	Loss on Stocks on account of natural calamities
79.883	-	Loss to assets under construction on account of Natural calamities
79.884	-	Loss on write off of dues from consumers in areas affected by Flood,
79.888	-	Other debits to revenue account- Contra Account
79.900	-	Foreign Exchange Rate Variation and Related Debits Charged to Capital Works
80.000	-	Interest on Belated Payment of Power Purchase Dues
80.101	-	Interest on belated payments of Power Purchase dues – Tamil Nadu Electricity Board
80.102	-	Interest on belated payments of Power Purchase dues- Kerala State Electricity Board
80.103	-	Interest on belated payments of Power Purchase dues- Maharastra State Electricity Board
80.104	-	Interest on belated payments of Power Purchase dues-Andhra Pradesh Transmission Company
80.105	-	Interest on belated payments of Power Purchase dues-Pondichery Electricity Board
80.106	-	Interest on belated payments of Power Purchase dues –Goa Electricity Board
80.107	-	Interest on belated payments of Power Purchase dues-GRIDCO
80.108	-	Interest on belated payments of Power Purchase dues- KPCL
80.109	-	Interest on belated payments of Power Purchase dues- VVNL
80.110	-	Interest on belated payments of Power Purchase dues-NTPC – RSTP
80.111	-	Interest on belated payments of Power Purchase dues- MAPS
80.112	-	Interest on belated payments of Power Purchase dues – NLC
80.113	-	Interest on belated payments of Power Purchase dues – PGCIL
80.114	-	Interest on belated payments of Power Purchase dues – KAIGA
80.115	-	Interest on belated payments of Power Purchase dues – WREB
80.116	-	Interest on belated payments of Power Purchase dues – NTPC – ER
80.117	-	Interest on belated payments of Power Purchase dues – PTCIL
80.118	-	Interest on belated payments of Power Purchase dues – ITPL
80.119	-	Interest on belated payments of Power Purchase dues – Ugar Sugars Works Ltd Co generation Plant , Ugar
80.120	-	Interest on belated payments of Power Purchase dues – SMIORE
80.121	-	Interest on belated payments of Power Purchase dues – Energy Development Co Ltd.
80.122	-	Interest on belated payments of Power Purchase dues – Bhoruka Power Corporation Ltd
80.123	-	Interest on belated payments of Power Purchase dues- Murudeshwar Power Corporation Ltd
80.124	-	Interest on belated payments of Power Purchase dues-Shamanur Sugar Ltd
80.125	-	Interest on belated payments of Power Purchase dues-JTPCL
80.126	-	Interest on belated payments of Power Purchase dues – Shree Renuka Sugars Ltd
80.127	-	Interest on belated payments of Power Purchase dues – Bannari Amman Sugars
80.128	-	Interest on belated payments of Power Purchase dues-ICL Sugars
80.129	-	Interest on belated payments of Power Purchase dues – Rayalaseema Alkalies
80.130	-	Interest on belated payments of Power Purchase dues – Prabhulingeshwar
80.131	-	Interest on belated payments of Power Purchase dues – Tata Company Ltd.
80.132	-	Interest on belated payments of Power Purchase dues – South India Paper Mills Ltd.
80.133	-	Interest on belated payments of Power Purchase dues – Tannir Bhavi Company Ltd.,
80.134	-	Interest on belated payments of Power Purchase dues – Amoga Power Project Ltd.,
80.135	-	Interest on belated payments of Power Purchase dues – Dandeli Steel & Ferro Alloys Ltd.,
80.136	-	Interest on belated payments of Power Purchase dues – Malavalli Power Plant Pvt Ltd.,
80.137	-	Interest on belated payments of Power Purchase dues – Nuziveedu Seeds Ltd.,
80.138	-	Interest on belated payments of Power Purchase dues – Atria Power Corporation Ltd.,
80.139	-	Interest on belated payments of Power Purchase dues – Raythara S.S.K.N
80.140	-	Interest on belated payments of Power Purchase dues – Vishwanath Sugars Ltd.,
80.141	-	Interest on belated payments of Power Purchase dues – Sri Dodda Ganga Krishna Ltd.,
80.142	-	Interest on belated payments of Power Purchase dues – Dodda Moodalabagilu Power Ltd.,
80.143	-	Interest on belated payments of Power Purchase dues – Arun Engineering
80.144	-	Interest on belated payments of Power Purchase dues – Globe Generating Power Ltd.,
80.145	-	Interest on belated payments of Power Purchase dues – Atria Brundavan Power Ltd.,
80.146	-	Interest on belated payments of Power Purchase dues – Chamundeshwari Sugars Ltd.,
80.147	-	Interest on belated payments of Power Purchase dues – Subhash Kabini Power Company Ltd.,
80.148	-	Interest on belated payments of Power Purchase dues – ThungaBhadra Steel Products
80.149	-	Interest on belated payments of Power Purchase dues - Enercon Wind Farms India Ltd.,
80.150	-	Interest on belated payments of Power Purchase dues – Topaz Investment Pvt. Ltd.,
80.151	-	Interest on belated payments of Power Purchase dues – Cepco Industries Pvt. Ltd.,
80.152	-	Interest on belated payments of power purchase dues – BSES.
80.153	-	Interest on belated payments of power purchase dues – Jamkhandi Sugar Ltd.,
80.154	-	Interest on belated payments of power purchase dues – Godavari Sugar Ltd.,
80.155	-	Interest on belated payments of power purchase dues- Gujarath Electricity Board
80.156	-	Interest on belated payments of power purchase dues- Chattisgarh State Electricity Board
80.157	-	Interest on belated payments of power purchase dues- Madhya Pradesh Electricity Board
80.158	-	Interest on belated payments of power purchase dues - Vijayalakshmi Hydro Power Pvt Ltd
80.159	-	Interest on belated payments of power purchase dues – Modabagilu Power (Pvt) Ltd
80.160	-	Interest on belated payments of power purchase dues – Gem Sugars Ltd
80.161	-	Interest on belated payments of power purchase dues – Prabhat Agri Bio-Tech
80.163	-	Interest on belated payments of Power Purchase Dues – Suttatti Enterprises Ltd.
80.164	-	Interest on belated payments of Power Purchase Dues – VXL Systems # II
80.165	-	Interest on belated payments of Power Purchase Dues – Raja Magnetics Ltd.
80.166	-	Interest on belated payments of Power Purchase Dues – Mayura Steels Pvt. Ltd.
80.167	-	Interest on belated payments of Power Purchase Dues – Friends Associate Power Project
80.168	-	Interest on belated payments of Power Purchase Dues – Texmo Precision Castings
80.169	-	Interest on belated payments of Power Purchase Dues – RSM Autokast Ltd.
80.170	-	Interest on belated payments of Power Purchase Dues – Patel Shanti Steels Pvt. Ltd
80.171	-	Interest on belated payments of Power Purchase Dues – BSES Ltd (1.8MW)
80.172	-	Interest on belated payments of Power Purchase Dues – Shilpa Antibiotics Ltd.
80.173	-	Interest on belated payments of Power Purchase Dues – Indan Energy Pvt. Ltd.
80.174	-	Interest on belated payments of Power Purchase Dues – Savita Chemicals Ltd.
80.175	-	Interest on belated payments of Power Purchase Dues – Elveety Industries Pvt. Ltd.
80.176	-	Interest on belated payments of Power Purchase Dues – VXL Systems #I
80.177	-	Interest on belated payments of Power Purchase Dues – Siddaganga Oil Extractions Ltd.
80.178	-	Interest on belated payments of Power Purchase Dues – Sharp Pumps Pvt. Ltd
80.179	-	Interest on belated payments of Power Purchase Dues – Rajanikanth Foundation
80.180	-	Interest on belated payments of Power Purchase Dues – Panama Business Centre
80.181	-	Interest on belated payments of Power Purchase Dues – Fiza Developers & Inter Trade.
80.182	-	Interest on belated payments of Power Purchase Dues – Kamal Trading Co.
80.183	-	Interest on belated payments of Power Purchase Dues – Maruthi Power Gen (I) Pvt. Ltd.
80.184	-	Interest on belated payments of Power Purchase Dues – Jindal Aluminium Ltd.
80.185	-	Interest on belated payments of Power Purchase Dues – Shilpa Medicate Ltd.
80.186	-	Interest on belated payments of Power Purchase Dues – Cepco Industries Ltd (0.60 MW)
80.187	-	Interest on belated payments of Power Purchase Dues – MSPL Ltd.
80.188	-	Interest on belated payments of Power Purchase Dues – NLC TPS Expansion I & II
80.189	-	Interest on belated payments of Power Purchase Dues – NTPC Talcher Stage II
80.190	-	Interest on belated payments of Power Purchase Dues – Kalson Power Tech. Ltd
80.191	-	Interest on belated payments of Power Purchase Dues – Balsaheb M. Ladkat
80.192	-	Interest on belated payments of Power Purchase Dues – Sanjay D. Ghodawat (HUF)
80.193	-	Interest on belated payments of Power Purchase Dues – Topaz Investment Ltd. (1.2 MW)
80.194	-	Interest on belated payments of Power Purchase Dues – Ghodwat Pan Masala
80.195	-	Interest on belated payments of Power Purchase Dues – Nuziveedu Seeds Ltd. (1.9 MW)
80.196	-	Interest on belated payments of Power Purchase Dues –Shriram Investment Ltd.
80.197	-	Interest on belated payments of Power Purchase Dues – Texmo Industries.
80.198	-	Interest on belated payments of Power Purchase Dues –Shriram City Union Finance Ltd.
80.199	-	Interest on belated payments of Power Purchase Dues – Shriram Transport Finance Ltd.
80.200	-	Interest on belated payments of Power Purchase Dues -. Lovely Fragrance.
80.201	-	Interest on belated payments of Power Purchase Dues – JN Investments.
80.202	-	Interest on belated payments of Power Purchase Dues – Enercon (Karnataka) Wind Farm (21MW).
80.203	-	Interest on belated payments of Power Purchase Dues – Mohite & Mohite Pvt. Ltd.
80.204	-	Interest on belated payments of Power Purchase Dues – Panama Credit & Capital Pvt. Ltd.
80.205	-	Interest on belated payments of Power Purchase Dues – Shilpa Medicare Ltd.
80.207	-	Interest on belated payments of Power Purchase Dues – Jindal Aluminum- 6.6 MW
80.208	-	Interest on belated payments of Power Purchase Dues – Graphite India Limited-1.5 MW
80.209	-	Interest on belated payments of Power Purchase Dues – MSPL Ltd. – Phase II – 4.75 MW
80.210	-	Interest on belated payments of Power Purchase Dues – Ramghad Mining – 1.9 MW
80.211	-	Interest on belated payments of Power Purchase Dues – Ghodawat Panmasala Products (Nandan Hosur Group) – 5.4 MW
80.212	-	Interest on belated payments of Power Purchase Dues – International Power Corporation Ltd. – 2.4 MW
80.213	-	Interest on belated payments of Power Purchase Dues – Encon Service Ltd. – 3 MW
80.214	-	Interest on belated payments of Power Purchase Dues – NEG Micon Pvt. Ltd. – 3.8 MW
80.215	-	Interest on belated payments of Power Purchase Dues Pallavi Green Power – 0.75 MW
80.216	-	Interest on belated payments of Power Purchase Dues – Mansukhmal Investments – 0.95 MW
80.217	-	Interest on belated payments of Power Purchase Dues – Bhoruka Power Corporation Limited (Shapura D9)-1 MW
80.218	-	Interest on belated payments of Power Purchase Dues – Dee Dee Enterprises (Nandan Hosur) – 0.6 MW
80.219	-	Interest on belated payments of Power Purchase Dues – Bhagyanagar Solvent Extractions Ltd-5.4 MW
80.220	-	Interest on belated payments of Power Purchase Dues – Supreme Power Company-0.6 MW
80.221	-	Interest on belated payments of Power Purchase Dues – Royal Energy Company-0.6 MW
80.222	-	Interest on belated payments of Power Purchase Dues – Prime Lables Company-0.25 MW
80.223	-	Interest on belated payments of Power Purchase Dues – R.K.Power Gen Pvt Ltd-20 MW
80.224	-	Interest on belated payments of Power Purchase Dues – Maruthi Power Gen Pvt Ltd (Hemavathy Project)-1.5 MW
80.225	-	Interest on belated payments of Power Purchase Dues – Nuziveedu Seeds Ltd (NSL-V)-1.9 MW
80.226	-	Interest on belated payments of Power Purchase Dues – Nuziveedu Seeds Ltd (NSL-II & III) –10.5 MW
80.227	-	Interest on belated payments of Power Purchase Dues – Mahe Ltd-0.25 MW
80.228	-	Interest on belated payments of Power Purchase Dues – Davangere Sugar Co. Ltd (20 MW)
80.229	-	Interest on belated payments of Power Purchase Dues – Goetz (I) Financial Ltd.(9.6MW)
80.230	-	Interest on belated payments of Power Purchase Dues – Sanjay.D. Ghodawat (I) &( II)
80.231	-	Interest on belated payments of Power Purchase Dues – Channabasappa & Sons (0.60 MW)
80.232	-	Interest on belated payments of Power Purchase Dues – Associate Autotex Ancillaries Pvt. Ltd (1.20 MW)
80.233	-	Interest on belated payments of Power Purchase Dues – Goodluck Syndicate (0.60 MW)
80.234	-	Interest on belated payments of Power Purchase Dues – Godawat Pan Masala – 4.2 MW
80.235	-	Interest on belated payments of Power Purchase Dues – Shreya Laxmi Properties (0.60 MW)
80.236	-	Interest on belated payments of Power Purchase Dues – Shraddha Constructions (6.60 MW)
80.237	-	Interest on belated payments of Power Purchase Dues – VXL Systems (0.60 MW)
80.238	-	Interest on belated payments of Power Purchase Dues – Cepco Insustries – 1.2 MW
80.239	-	Interest on belated payments of Power Purchase Dues – Dee Dee Enterprises (EG) (0.60MW)
80.240	-	Interest on belated payments of Power Purchase Dues – Samson Distillers Pvt. Ltd.(2 MW)
80.241	-	Interest on belated payments of Power Purchase Dues – Star Flexi Pack Industries.(0.60 MW)
80.242	-	Interest on belated payments of Power Purchase Dues – Savitha Chemicals (Encon Group) (0.75 MW)
80.243	-	Interest on belated payments of Power Purchase Dues – B.S.C Textiles.(VVS)(0.6 MWs)
80.244	-	Interest on belated payments of Power Purchase Dues – SCM Sugars Ltd.(26 MWs)
80.245	-	Interest on belated payments of Power Purchase Dues – Sri Indra Power Energies Ltd.
80.246	-	Interest on belated payments of Power Purchase Dues – Madras Cements Ltd. (VVS) – (0.6 MWs).
80.247	-	Interest on belated payments of Power Purchase Dues – Suresh Productions Private Limited– (0.75 MWs).
80.248	-	Interest on belated payments of Power Purchase Dues – Sanghvi Movers Ltd. (0.75 MWs)
80.249	-	Interest on belated payments of Power Purchase Dues - Eswari Garments (1.5 MWs)
80.250	-	Interest on belated payments of Power Purchase Dues – Eswari Knitting Works – (3MWs)
80.251	-	Interest on belated payments of Power Purchase Dues – Eswari Textiles (3.0 MWs).
80.252	-	Interest on belated payments of Power Purchase – Dues - Victus Associate (1.5 MWs).
80.253	-	Interest on belated payments of Power Purchase Dues – Shree Doodhganga Krishna Sahakari Karkhane Niyamit – (24 MWs)
80.254	-	Interest on belated payments of Power Purchase Dues – Kariganur Iron & Steel (P) Ltd. – (0.75 Mws)
80.255	-	Interest on belated payments of Power Purchase Dues – Deefree Engineering (P) Ltd.- (0.6 MWs)
80.256	-	Interest on belated payments of Power Purchase Dues - Poweronicks Ltd (5.4 MWs)
80.257	-	Interest on belated payments of Power Purchase Dues – NCL Energy Ltd (8.25 MWs)
80.258	-	Interest on belated payments of Power Purchase Dues - SLS Power Industries Ltd (4.5 MWs)
80.259	-	Interest on belated payments of Power Purchase Dues – Venkateshwara Power Project Ltd (10 MWs)
80.260	-	Interest on belated payments of Power Purchase Dues - Sahyadri Power Co. (P) Ltd (0.4 Mws)
80.261	-	Interest on belated payments of Power Purchase Dues – Koppal Green Power (6 MWs)
80.262	-	Interest on belated payments of Power Purchase Dues - Meghana Automotives (VVS-20) (0.6 MWs)
80.263	-	Interest on belated payments of Power Purchase Dues - P. Vijaya Kumar (VVS-22) (0.6 MWs)
80.264	-	Interest on belated payments of Power Purchase Dues - P. Mohan Lal (VVS-23) (0.6 MWs)
80.265	-	Interest on belated payments of Power Purchase Dues - Primetex Apparels (VVS-24) (0.6 MWs)
80.266	-	Interest on belated payments of Power Purchase Dues - Laxmi Organics (VVS-25) (1.2 MWs)
80.267	-	Interest on belated payments of Power Purchase Dues - Cooper Foundry (VVS-26) (2.4 MWs)
80.268	-	Interest on belated payments of Power Purchase Dues - Madeo Soaps (VVS-27) (6.0 MWs)
80.269	-	Interest on belated payments of Power Purchase Dues – Mineral Enterprises (VVS-28) (3.0 MWs)
80.270	-	Interest on belated payments of Power Purchase Dues – World Institute of Sustain Energy (VVS- 29) (3.0 MWs)
80.271	-	Interest on belated payments of Power Purchase Dues – Rajesh Constructions (Suzlon Group) (2.5 MWs)
80.272	-	Interest on belated payments of Power Purchase Dues – Ferromar Shipping (P) Ltd (1.25 MWs)
80.273	-	Interest on belated payments of Power Purchase Dues - G.M. Aggrawal (Suzlon Group) (2.5 MWs)
80.274	-	Interest on belated payments of Power Purchase Dues – Sai Spurthi Power (P) Ltd (10.2 MWs)
80.275	-	Interest on belated payments of Power Purchase Dues – Unnathi Projects (VVS-30)
80.276	-	Interest on belated payments of Power Purchase Dues – Jitendra D Majethia (VVS- 31)
80.277	-	Interest on belated payments of Power Purchase Dues – Brindavan Agro Industries (VVS – 33)
80.278	-	Interest on belated payments of Power Purchase Dues – GEM Crafts (VVS –34)
80.279	-	Interest on belated payments of Power Purchase Dues – S.E.Investments Ltd.(VVS–35)
80.280	-	Interest on belated payments of Power Purchase Dues - Sanjana Power (VVS- 37)
80.281	-	Interest on belated payments of Power Purchase Dues - International Conveyers (VVS- 38)
80.282	-	Interest on belated payments of Power Purchase Dues – Swaraj PVC Pipes Ltd (VVS –39)
80.283	-	Interest on belated payments of Power Purchase Dues - I.G.L India Ltd. (VVS –40)
80.284	-	Interest on belated payments of Power Purchase Dues - Amrita Bottlers (P) Ltd (VVS –42)
80.285	-	Interest on belated payments of Power Purchase Dues - M.K. Agrotech (P) Ltd (VVS-43)
80.286	-	Interest on belated payments of Power Purchase Dues - Abhishek Exports
80.287	-	Interest on belated payments of Power Purchase Dues - Amitronics Ltd
80.288	-	Interest on belated payments of Power Purchase - Sanjana Gryogenics
80.289	-	Interest on belated payments of Power Purchase Dues - Navalakha Translines
80.290	-	Interest on belated payments of Power Purchase Dues - Mantri Developers
80.291	-	Interest on belated payments of Power Purchase Dues - Jivraj Tea
80.292	-	Interest on belated payments of Power Purchase Dues - K.R.E.D.L.
80.293	-	Interest on belated payments of Power Purchase Dues – Enercon (Krishna) Wind Farms.
80.294	-	Interest on belated payments of Power Purchase Dues - M/s.Konark Power Project Limited
80.295	-	Interest on belated payments of power purchase dues - M/s Naranja Sahakari Sakkare Karkhane Niyamit.
80.296	-	Interest on belated payments of Power Purchase Dues - Bellary Iron Ores Private Limited
80.297	-	Interest on belated payments of Power Purchase Dues - Sanmathi Power Company
80.298	-	Interest on belated payments of Power Purchase Dues - P Venganashetty & Sons
80.299	-	Interest on belated payments of Power Purchase Dues - Ravikiran Power Project
80.301	-	Interest on belated payments of Power Purchase dues – M/s Mysore Paper Mills Limited
80.888	-	Interest on belated payment of Power purchase dues- Contra Account
81.000	-	Provision for Income tax for the Year
81.100	-	Provision for Income Tax for The Year
81.888	-	Provision for Income Tax- Contra Account
83.000	-	Prior Period Expenses / Losses
83.100	-	Short Provision for Power Purchased in Previous Years
83.300	-	Operating Expenses of Previous Years
83.400	-	Excise Duty on generation relating to previous years
83.500	-	Employee Costs Relating to Previous Years
83.600	-	Depreciation Under Provided in Previous Years
83.700	-	Interest and Other Finance Charges Relating to Previous Years
83.800	-	Other Charges Relating to Previous Years
83.810	-	Short Provision for Income tax - previous years
83.820	-	Administrative Expenses – previous years.
83.821	-	Prior period expenses relating to Generation – TBHE Board – 20% share
83.830	-	Withdrawal of Revenue Demand of previous years (LT)
83.831	-	Withdrawal of Revenue Demand of previous years.  (HT)
83.832	-	Withdrawal of Revenue Demand of previous years - Principal component - IP sets 10HP and below
83.833	-	Withdrawal of Revenue Demand of previous years - Interest component - IP sets 10HP and below
83.834	-	Withdrawal of (ANC) miscellaneous accounted in previous year (w.e.f.
83.835	-	Withdrawal of revenue demand as credit adjustment.
83.836	-	Credit Adjustment through Balance Transfer system
83.830	-	Withdrawal of Revenue Demand of previous years (LT)
83.831	-	Withdrawal of Revenue Demand of previous years.  (HT)
83.832	-	Withdrawal of Revenue Demand of previous years - Principal component -
83.833	-	Withdrawal of Revenue Demand of previous years - Interest component -
83.834	-	Withdrawal of (ANC) miscellaneous accounted in previous year (w.e.f.
83.835	-	Withdrawal of revenue demand as credit adjustment.
83.836	-	Credit Adjustment through Balance Transfer system
83.830	-	Withdrawal of revenue demand of previous years – BESCOM
83.831	-	Withdrawal of revenue demand of previous years – MESCOM
83.832	-	Withdrawal of revenue demand of previous years – HESCOM
83.833	-	Withdrawal of revenue demand of previous years – GESCOM
83.834	-	Withdrawal of Miscellaneous Income accounted in previous year
83.835	-	Withdrawal of revenue demand of previous years – Hukkeri Electric Co-operative Society
83.836	-	Withdrawal of revenue demand of previous years – CESCO
83.840	-	Materials related expenses - previous years.
83.850	-	Other Expenses relating to prior periods
83.888	-	Other charges relating to previous years- Contra Account