Thursday, May 9, 2024

Traffic Accounts - MCQ 50

Model Question Papers - Appendix3 Exam

CoA stands for Control Office Application
Implemented in all 68 Divisions in Indian Railways
TSR - Train Signal Register - 600 plus locations
TSR - A Register kept at Railway stations to record the actual movement of the Trains.

Need of CoA

To automate the Control Rooms i.e., nerve centre of Train operations.
To ensure systematic control, monitoring & fluidity of train movements 24/7
To capture Train movements real time.
To provide an analytical DSS (Decision Support System) tool for improving operational efficiency.

Salient features:

Requires the Controllers to enter data related to the train operations (as they receive information from the control points or stations)
Charts the running of the train in a section
Generates the advance forecast based on various operational parameters.
To order trains, view all possible routes, divert or re-route trains.
Has the facility for capturing and viewing details of composition of the train, details of the crew and the Locomotive.
Shows details of line occupancy, caution orders etc.
Designed to facilitate its integration with other applications such as FOIS, ICMS, NTES, PAM, RTIS, REMMLOT and CMS.
Train BPC (Break Power Certificate), Caution Order, Train Order, Regulation, Stabling, Yarding, Train schedule modification, Consist and Train Modification (like Diversion) is shared in between respective applications.
TSR data is sent to the CoA divisional server. Further, this data updates in NTES, FOIS and ICMS through CAS server.

CoA Advantages:

Removes drudgery (hard work) of the manual system of drawing control charts with various colour pencils.
Trains running information - available - to take decisions quickly
Quick reference tools such as Blocks, Cautions, loco details, crew details, stabled trains and siding position reduces retrieval time of information.
Paperless operations. Helping a green environment.
Accurate train movement information helps NTES - National Train Enquiry System

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Reclassification of Capital Expenditure

As of now, the office equipment, furniture, fixtures, computers etc are treated as Revenue expenditure irrespective of its value.

However as per the Railway Board Letter under reference, wherever exceeds threshold limits, they will be treated as Capital Expenditure instead of Revenue Expenditure. The details are as follows:

Items	Exceeding Threshold Limit (Either of two)		Chargeable to Capital Expenditure under Plan Head ______
Items	Value	Useful life	Chargeable to Capital Expenditure under Plan Head ______
Office equipment and Furniture & Fixtures	1 Lakh	3 Years	PH 41 - M&P (Machinery & Plant) or PH 64 - OSW (Other Specified Works) Or Relevant PH
Computers - Hardware & Software and Telecommunication devices	1 Lakh	3 Years	PH 17 - Computerisation Or Relevant Plan Head
Vehicles (Office or otherwise)	Irrespective of value	Irrespective of useful life	PH 41 - M&P

Notes:

The items of Office equipment and Furniture & Fixtures, ICT equipment as Capital expenditure (i.e., exceeding threshold limit as above) - Procured either as part of the Sanctioned Work or through Lumpsum provision.
ICT stands for Information & Communication Technology

Vetting of NS - Non Stock Indents / Requisitions - Stores