Professional Documents
Culture Documents
Apportionment of Earnings
Apportionment of Earnings
By
M.ANJAIAH SrAFA/RE/SC
The earnings from traffic carried over two or more
railways are to be shared by them while only one
railway actually receives the money
In cases of through traffic, even though the traffic is
carried by more than one railway a single voucher for
the traffic is issued by the station from which the
traffic originates
After the internal check of such vouchers etc. is
completed in the Accounts Office, the earnings are
apportioned amongst the railways
The settlement of through traffic transactions as
between the railways takes place monthly on the
basis of net results of such apportionment.
The period for the completion of accounts and for
the settlement, among railways, of 'through' traffic
transactions, is the complete calendar month.
Now topay traffic is withdrawn for goods and parcels traffic
Freight collected at originating station/siding is accounted in
its books though the traffic criss-crosses other railways
Enroute railways also incurs expenditure towards track
maintenance, fuel, staff cost, signalling and electric charges
etc and needs to be compensated proportionate
Originating/destination railway incurs more expenses than
enroute railways and compensated by paying terminal cost
additionally.
Apportionment facilitates in assessing exact performance of
each railway and can be used for comparison over the years
EARLIER DONE BY RITES
DONE AT ZONAL LEVEL AND NOT AT DIVISIONAL
LEVEL
DISPUTES AMONGST RLYS
CAS- CENTRALISED APPORTIONMENT SYSTEM
CENTRAL RAILWLAY NODAL RAILWAY
SEPERATELY FOR COACHING AND GOODS
DEALT IN PART B OF TRAFFIC BOOK
NET RESULT TRANSCRIBED TO PART C
MATRIX TABLE READY BY 4TH OF FOLLOWING
MONTH AND POSTED TO ALL RAILWAYS BY CRIS
BASING ON WHICH TCs ARE EXCHANGED AMONGST
ZONAL RAILWAYS
Apportionment is made only for Through
Traffic
Passengers – PRS, UTS, PCTs
Goods
Parcels
Luggage, EFT &HCD earnings are not
apportioned.
Apportionment is made in proportion to the leg
wise distance in which traffic is carried
Shortest route unless Rationalized
Rationalization – Only notified routes
Transhipment costs are deducted before
Apportionment
Transhipment cost – Rs.503- (earlier 408) per
tonne to the Rly undertaking the T/S.
TERMINAL COST: Shared between terminal Rlys
i.e Originating and Destination Railways for under
taking additional activities such as marketing
efforts, detention to rolling stock, shunting
activities, documentation, programming &
planning rakes etc. - per tonne basis: Rs.26- for
both originating and destination railways
Busy season surcharge: Apportioned
GST- No apportionment
After deducting Transhipment , Terminal cost,
GST, balance freight charges apportioned on
distance basis amongst Rlys.
Processed Railway Receipt data accessed by cris
Un-matched items if any attended to
Terminal charges are deducted @ 5% and the
remaining Amounts are apportioned
Only originating Railway will receive the
Terminal charges (only one end)
Apportionment is based on the Actual
Distance, Train wise & based on the route in
which the train travelled
CRIS provides data for UTS(97%)transactions
PCT (3%) data fed from Passenger
classifications
PRS- CRIS/SC process the data on originating
basis
BPT, SPECTIAL TRAINS on actual basis
10 days average is worked out to arrive at the
percentage of apportionment to various
Railways
11th to 20th of every month is considered to
work out the average
Same percentages will be extrapolated to the
remaining periods also.
ZONAL RAILWAYS DEBITS AND CREDITS ARE
POSTED
NET RESULT OF THE APPORTIONMENT IS
TRTANSCRIBED TO PART ‘C’.
Total originating earnings : 100
Retained portion ( Local +
CR
ER
NR
NER
NFR
SR
SER
WR
SCR
ECR
NWR
ECo
R
NCR
SEC
R
SWR
WCR
KR
OGA
Re.
share
O/W
Share
I/W
Share
Tot.
THANK YOU