CAPITAL-AT-CHARGE

                            Capital-at-Charge: The Capital-at-chage of Railways mainly comprising Tracks and Bridges, Rolling Stock, Buildings and Structures including Land and Machinery and Plant invested in the Railways by the Central Government. This is exclusive of the capital invested in Metropolitan Transport Projects and Circular Railways and amount transferred to SRSF and capital invested on Udhampur-Srinagar-Baramulla line. The Capital-at-charge of the Railways, otherwise known as the Loan Account made up is represented by the fixed and w.e.f. 01.04.1950 two separate accounts are maintained to represent the value of all the physical assets of the Railway undertaking a Loan Account and Block Account. The Loan Account represents the loan(Share) capital and the physical assets created therefrom. The Block account represents all physical assets  of the undertaking whether financed from loan capital of the Railways own  generation or funds