Block 4: Other operating expenses
Schedule 2.34 covers almost the entire non-agricultural sector (excluding construction) of the economy. Because of the large number of activities being covered, it is possible that for enterprises of a particular activity, certain items of expenditure may be very high. But for the same item, for other activities this may be just an incidental expense. In order to capture the expenses, two blocks, Blocks 3 and 4 have been formed. Blocks 3 and 4 are the two blocks where operating expenses of the enterprises were collected. The reference period for the blocks is last 30 days / last calendar month. All expenditure in these blocks is to be recorded on payable basis.. If some expenses are made on a yearly or half-yearly basis, those are to be properly apportioned for the reference month and recorded. For items where payments are not yet made, payable amount may be obtained and recorded. For example, values payable for fuel consumed or electricity purchased during the reference month may not be readily available. Estimated charges were recorded in such cases irrespective of whether full payment has been made or not.
Block 4 recorded the other operating expenses not covered in block 3 for the above 11 types of activities. In general, for service enterprises not covered under block 3, this block recorded the entire operating expenses.
This block has 17 items. These cover fuels, lubricants, electricity charges, packing materials, consumable stores, postal charges, stationery cost, taxes paid, etc. Expenditure on minor 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. 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 also appear in this block.
Cases: | 2200287 |
Variables: | 24 |