Page 

21  

(Rs Lakhs) 

Product Type ( refer note 1) 

A 

B 

C D Others 

Total 

Leased rentals 

Equipment 

Real estate 

Others 

Sub total 

Replacement Cost Accounting 

Adjustment (refer note 2) 

Holding gain/Loss 

Supplementary Depreciation 

Change in Operating Cost due to 

replacement of assets 

Total adjustment  

Total  direct cost (I) 

NET WORK COST /  Network 

Replacement Cost 

(refer note 2 below) 

Total Network Cost (II) 

SUPPORT FUNCTION / 

DEPARTMENT COST or 

REPLACEMENT COST OF SUPPORT 

FUNCTIONS 

(refer note 2 below)   

Total support function / department cost  

(III) 

Grand total (I) + (II) +(III) 

Note : (1)   POTS, ISDN, BULK, LEASED Circuits, VPT, are product types of Access for Fixed Basic Telephone Service. Details of Products/Network 

services are given in Schedule I. List of products for which cost sheets is to be made should be clearly brought out in the manual. 

             (2) Replacement cost adjustment is to be used when report is made on the basis of Replacement Cost  Accounting.