Block 8.2 : Other inputs consumed during the reference period : All other inputs which are not included in block 8.1 will be recorded in this block. These cover packing materials, consumable stores etc. against items 1 and 2 . If these are acquired from allied concerns, their "book value" will be taken as their purchase value. Expenditure on routine repair and maintenance of fixed assets and charges for work done by other concerns (whether paid or payable) are also to be taken care of in items 3 to 6. Purchase value of goods sold in the same condition as purchased are to be reported against item 7. Items 9 to 15 comprise other service costs which are incidental to the running of any enterprise. It may be noted that if the costs recorded in items 9 & 10 are found to be included already in the cost of raw materials, they should not feature separately again here. That means, cost of transportation of goods (raw materials) from the source of supply to the site of the enterprise and the commission paid to the purchasing agents for this purpose will appear against items 9 & 10 only if these are not forming part of the total value of the raw materials described in block 8.1. The other items such as postage and stationery charges, insurance charges etc. recorded against items 11 to 15 are self explanatory. Items 17 to 20 are provided to record the distributive expenses of the enterprise.The total against item 22 is the total of "other inputs" i.e., inputs other than those included in block 8.1. Interest payable on loan will be recorded against item 23 of the block.
Cases: | 1175126 |
Variables: | 20 |