| Value | Category |
|---|---|
| 411 | electricity charges |
| 412 | fuel and lubricant |
| 413 | raw materials consumed for own construction of building, furniture and fixtures (including labour charges) |
| 414 | minor repair and maintenance of building |
| 415 | minor repair and maintenance of plant and machinery |
| 416 | minor repair and maintenance of transport equipment |
| 417 | minor repair and maintenance of tools and other fixed assets |
| 418 | minor repair and maintenance of Information, computer and telecommunication equipment (ICT) |
| 421 | rental payable on fixed assets (other than land and building) |
| 422 | service charges for work done by other concerns ( contract, sub-contract, legal, audit, advertising and other accounting services, warehousing expenses, commission expenses, etc.) |
| 423 | travelling, freight and cartage (transport) expenses |
| 424 | communication expenses (telephone, telegram, fax , postal, courier , e-mail etc.) |
| 425 | purchase of consumable stores, packing materials, etc. |
| 426 | paper, printing and stationery expenses |
| 427 | insurance charges |
| 428 | other expenses |
| 429 | total (items 411 to 428) |
| 431 | taxes on production ( recurrent taxes on land, buildings or other structures, business or professional licence fees, road tax, registration fee of vehicles etc. ) |