(iv) contributions to tire Contingency Reserve, computed as ¹[hereinbefore] set out;
 

     (v) contributions towards arrears of depreciation;
  

     ²(va) contributions to the Development Reserve referred to in paragraph VA;]
  

     (vi) other special appropriations permitted by the State Government.
  

     (3) "debenture capital" means--
  

     capital raised against debentures or other instruments creating a charge or lien on the assets of the undertaking.
  

     (4) "intangible assets" means--
  

     underwriter's commission and such preliminary and promotional expenditure shown as a debit in the capital account of the undertaking, as has fairly arisen in promoting the business of electricity supply excluding any amount paid on account of goodwill.
  

     (5) "ordinary capital" means-
  

     in the case of a company, the amount of ordinary, capital paid up and attributable to the undertaking of the licensee;
  

     in other cases the net amount standing to the credit of the proprietor or proprietors' account or accounts whether in capital, personal or air), other account howsoever called and properly attribulable to tile business of electi icity supply.
  

     (6) "Original cost" means in respect of any asset the sum of---
  

     (a) the cost of the asset to the licensee, including the cost of delivery and all 'charges properly incurred in erecting and bringing the asset into beneficial use;
  

     ³[(b) -interest charges on capital expenditure incurred, during the period between the date of the grant of the licence and the date when the undertaking commences supply, from bbrrowed money and properly attributable to the asset, accrued up to the date of such commencement of supply at a rate not exceeding the average Reserve Bank rate ruling it that time plus one per centum;]
  

     (c) a proper addition oil account of supervision not exceeding fifteen per centum of the cost referred to in sub-paiagraph (a),