n28 the Balance Sheet. While investments in human resources are not considered as assets and not amortised over the economic service life, the result is that the income and expenditure statement comprising current revenue and expenditure gives a distorted picture of the real affairs of the organization Accountants have been severely criticized by the Behavioural Scientists for their failure to value human resources, as this has come out as a handicap for effective management, Human resource accounting provides scope for planning and decision making in relation to proper manpower planning. Also, such accounting can bring out the effect of various new rules, procedures and incentives relating to work force, and in turn, can act as an eye opener for modifications of existing statutes and laws. Q.40. Prepare a segmental report for publication in Glorified Ltd. from the following details of the company's three divisions and the head office : 000) 4,575 Forging Shop Division Sales to Bright Bar Division Other Domestic Sales Export Sales 90 6.135 10.800 Bright Bar Division Sales to Fitting Division Export Sales to Rwanda 45 300 345 Fitting Division Export Sales to Maldives 270 Particulars Head Office Forging Shop Division Rs. ('000) Bright Bar Division Rs. ('000) Fitting Division Rs. ('000) Rs. ('000) Pre-tax operating result 240 30 (12) Head office cost reallocated 72 36 36 Interest costs 6 8 2 Fixed assets 75 300 60 180 Net current assets 72 180 60 135 Long-term liabilities 57 30 15 180