chapter  VII
3 Pages

RULES GOVERNING THE ALLOCATION OF RAILWAY EXPENDITURE BETWEEN CAPITAL AND REVENUE

NoTE.-In the case of trial stations, if the estimated cost is within the limit for new minor works (which should generally be the case for a true trial station the necessity for which is at all open to doubt), the amount should be charged against the Revenue Account, but if the cost exceeds that limit the amount should be charged against the Capital Account. If, however, the station is hereafter abandoned the expenditure should be written back to Revenue.