Development Expenditure
Revenue Account
(i) social and community services,
(ii) economic services (largest component)
general economic services,
industry and minerals
agriculture and allied services,
water
power and power development
transport and communication,
railways
post
(iii) grants- in-aid to states and union territories.
Capital Account
(i) loans and advances to states and union territories,
(ii) loans for economic services.
(iii) loans for social and community development services
Delhi is accused by CAG as non prioratising of Developmental Expenditures