Company cost record maintenance requires form CRA-1 and periodic reporting to calculate per-unit costs and margins.

Maintenance of cost records is required for each financial year commencing on or after 1 April 2014 (with specified classes of companies subject from 1 April 2015) and such records must be kept in form CRA-1 for all units and branches. Records must be maintained regularly to facilitate calculation of per unit cost of production or cost of operations, cost of sales and margin for each product and activity, on monthly, quarterly, half-yearly or annual basis, and to enable operational and cost control and supply required data under the rules.

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