OR Table - Ready reckoner for calculation of Operating Ratio
SN | Particulars | formulae | Amount |
| SN | Particulars | formulae | Amount |
|
1. | Coaching Revenue (less refunds) |
|
| 1. | OWE - Ordinary Working Expenses |
|
|
|
2. | Goods Revenue (less refunds) |
|
| 2. | Appropriation to DRF |
|
|
|
3 | Sundry Other Revenue (less refunds) |
|
| 3 | Appropriation to Pension Fund |
|
|
|
4 | Gross Revenue (GR) | (1+2+3) |
| 4 | Gross Working Expenses (GWE) | (1+2+3) |
| O.R = GWE/GR x 100 = Net Revenue = GR - GWE |
5 | Suspense (Traffic & DR) |
| | 5 | Suspense (DP & MAR) |
|
|
|
6 | Gross Receipts | (4+5)) |
| 6 | Gross Expenditure | (4+5)) |
|
|
7 | Miscellaneous Receipts |
|
| 7 | Miscellaneous Expenditure |
|
|
|
8 | Total Revenue Receipts | (6+7)) |
| 8 | Total Revenue Expenditure | (6+7) |
| Net Receipts/Surplus = TRR – TRE |
Serial Number 1 to 4 - Commercial Accounts
Serial Number 5 is Link Head
Serial Number 6 to 8 - Government Accounts
OR Table - Ready reckoner for calculation of Operating Ratio
SN | Particulars | formulae | Amount |
| SN | Particulars | formulae | Amount |
|
1. | Coaching Revenue (less refunds) |
| 30
| 1. | OWE - Ordinary Working Expenses |
| 65 |
|
2. | Goods Revenue (less refunds) |
| 60 | 2. | Appropriation to DRF |
| 15 |
|
3 | Sundry Other Revenue (less refunds) |
| 10 | 3 | Appropriation to Pension Fund |
| 10 |
|
4 | Gross Revenue (GR) | (1+2+3) | 100 | 4 | Gross Working Expenses (GWE) | (1+2+3) | 90 | O.R = GWE/GE x 100 = 90/100 x 100 =90% Net Revenue = GR - GWE Net Revenue 100 - 90 = 10 |
5 | Suspense (Traffic & DR) |
| | 5 | Suspense (DP & MAR) |
| +5 |
|
6 | Gross Receipts | (4+5)) | 95 | 6 | Gross Expenditure | (4+5)) | 95 |
|
7 | Miscellaneous Receipts |
| 25 | 7 | Miscellaneous Expenditure |
| 15 |
|
8 | Total Revenue Receipts | (6+7)) | 120 | 8 | Total Revenue Expenditure | (6+7) | 110 | Net Receipts/Surplus = TRR – TRE = 10 |
Serial Number 1 to 4 - Commercial Accounts
Serial Number 5 is Link Head
Serial Number 6 to 8 - Government Accounts
