Rule 55 — GAR

55. The technical estimates of a work take cognizance of all anticipated receipts from sale proceeds of materials, plant, etc. received from the old structure, while the receipts under "stock and suspense" are by their very nature inseparable from the expenditure recorded under the main head. The recoveries falling under these two categories shall notwithstanding anything to the contrary provided by or under the rules in this Chapter, be treated as reduction of gross expenditure. Classification of receipts and recoveries on Capital Accounts.