Thanks Soumitra. But I still wonder about the RB policies. Like all other departments of government IR does not have common set of rules. They all follow some common rules on give and take / borrow system. As such putting indent to the concerned authority, getting them sanctioned, purchasing and then making payment to the concerned organisation (What ever may be the reason). IR stands unique by having a centralized system of bearing expenses. (correct me if I am wrong). Eager to explore more on assigning Locos.