Page 

19  

(Rs.  Lakhs) 

Particulars 

Current year 

Previous year 

Government charges 

 Communication 

charges 

Expenses on amortization (license fee etc.) 

 WPC 

charges DOT 

 Others 

 Sub total 

Network operating Cost 

 Leased 

circuits 

Royalty for technical know how fees 

Power and fuel 

 Interconnection 

Port charges 

Others 

 Others 

Sub total 

Depreciation 

Buildings 

Plant and machinery 

Others 

Sub total 

Leased rentals 

Equipment 

Real estate 

Others 

Sub total 

Other cost 

Loss on sale of fixed assets(net) 

 Common 

cost 

Corporate office expenses 

 Others 

Sub total 

Finance charges 

 Bank 

charges 

 Others 

Sub total 

Total cost 

Profit/ (Loss) before Interest & Tax 

Replacement Cost Adjustment (refer note 2) 

 Holding 

gain/Loss 

 Supplementary 

Depreciation 

Change in Operating Cost due to replacement of assets 

Total adjustment  

Profit/Loss before interest and tax 

Total capital employed 

Return on capital employed (%) 

Return on turnover (%) 

Note : 1 Each source of revenue of products should be separately shown. For example Rental, 

Installation charges/connection, call charges, leased lines, Port charges, interconnection 

charges etc. 

            2   Relevant for reporting on the basis of the Replacement Cost Accounting.