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直至1968—1969财政年度,印度铁路建设项目(包括新线、复线、改变轨距、改变牵引类型)的成本效益分析(或称财务评估)一直采用常规方法。对于新线,因为开通后头五年对投资利息有延期支付的规定,所以头五年不作财务评估。在第6年,按总支出与总收益的差额计算投资回收,投资应包括建设期利息,此利息以每年年初资本支出累计加本财政年度计划资本支出的50％,按6％计算。如果回收超过投资的6.75％,项目就被认为是财务上合理的。
Until the financial year 1968-1969, the cost-benefit analysis (or financial assessment) of Indian railroad construction projects (including new lines, double lines, change of gauge, and change of traction type) has always been based on conventional methods. As for the new line, no financial assessment will be made for the first five years because of the deferred payment of interest on investment for the first five years after its launch. In year 6, the investment recovery should be calculated on the basis of the difference between the total expenditure and the total revenue. The investment should include the construction period interest, which is calculated at 6% per annum based on the annual capital expenditure at the beginning of the year plus 50% of the planned capital expenditure for the financial year. If you recycle more than 6.75% of your investment, the project is considered financially justified.