Para 2.11.2.4 — CAM

2.11.2.4 Capital receipts in so far as they relate to expenditure previously debited to capital accruing during the process of construction of a project should be utilized in reduction of expenditure. Thereafter, their treatment in the accounts may depend on circumstances, but except in the case of recovered stores in Railways and the Posts and Telecommunications Departments, or as otherwise provided in the rules of allocation applicable to a particular Department, they should not be credited to the ordinary revenue account of the undertaking.