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This is the 7th video on the topic of Central Public Works Department Code a part of Public Works Accounts (Theory) of PIPFA (Public Sector) Course. In this video we discuss about the 4th section of Public Works Department Code. SECTION IV WORKS A. CLASSIFICATION OF THE OPERATIONS OF THE PUBLIC WORKS DEPARTMENT 52) The operations of the department are divided primarily into two categories, original works and repairs, the first including new works, alterations, additions and purchases, the second repairs and mainten¬ance. For the purpose of this rule, all work necessary to bring into use newly purchased or previously abandoned buildings falls in the first category. Note 1. When a portion of an existing structure is to be dismantled and replaced, if the cost of such replacement represents a genuine increase in the permanent value of the property as an asset, the work should be classed as original work, the cost (which should be estimated if not known) of the portion replaced being credited to the estimate for "original work " and debited to " repairs". In all other cases, the whole cost of the new work should be charged to “repairs ". Note 2. The capital value of any portion of a building which is abandoned or dismantled without replacement should be written off the total capital value of the building as recorded in the books. This video contains para 52 of the central public works department code. The contents is derived from the combined set of Central Public Works Code edition 2003 and reference of Revised Pakistan Public Works Department Code revised edition 1982.