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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cost of Service Cost Centre: allocation rules require traceable measurement and equitable basis for assigning service costs.</h1> The cost of a Service Cost Centre is the aggregate of direct and indirect costs attributable to the service, including materials, consumables, spares, manpower, equipment usage, utilities and related overheads; contractor charges and resources provided; distribution, administrative and marketing overheads as applicable to transfers and external services. Finance costs and imputed costs are excluded. Standard cost variances are included except abnormal usage variances; subsidies and recoveries are netted off. Assignment requires traceability or allocation on an equitable, usage related basis, and material service costs must be separately presented and disclosed.

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