But this time, KSEB Ltd. has neither shown the depreciation of the revalued asset cost of Rs 4000 crore nor the principal payback of Rs 8144.41 crore in the ARR statement, inorder to avoid the tariff shock to the consumers. The annual contribution to the Master Trust for the year 2014-15 amounting to Rs 101.12 crore has been included in the employee cost.