Cost records and compliance report requirements clarified under sugar industry cost accounting rules, including electronic filing forms. Rule 2 defines core terms for the Cost Accounting Records (Sugar Industry) Rules, 2011: cost records, compliance report, and the qualifications and role of a Cost Accountant. It adopts Cost Accounting Standards and Generally Accepted Cost Accounting Principles issued by the Institute, defines product, Product or Activity Group, sugar activities, and turnover, and specifies electronic filing forms Form A-XBRL and Form-B, with undefined terms to be read as in the Companies Act and related rules.