Search Results for: Residues derived from other works
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(i)] "(m) overheads shall be classified according to functions, viz., works, administration, selling and distribution. works overheads, also known as production overheads, operation overheads, factory overheads or manufacturing overheads, shall be the indirect costs involved in the production of a product
"; "(r) selling and distribution overheads, the benefits of which are expected to be derived over a long period, shall be amortized on a rational basis....
https://www.mca.gov.in/Ministry/pdf/Cost&AuditAmntRules_15102019.pdf