Railway Siding

For verification of this item it would be essential to refer to agreement with Railway for availing of the facility. All expenses connected with the laying of the rails and making individual agreements, the amount paid to the Railway, if any should make up the cost. The cost of the railway siding should also
be appropriately depreciated keeping in view the terms of agreement with the Railway, the permit or lease, if any, for the land used in providing the siding, etc.