Rule 59 — GAR

59. Losses or deficiencies of such assets shall not be classified under a separate head, in the accounts, though they should be written off from any value or commercial account that may be maintained. If any transactions under these categories are recorded under a Suspense head in the Government accounts, losses or deficiencies relating thereto shall be written off the Suspense heads also. Classification of losses or deficiencies of cash in hand, whether in treasury or in departmental charge: