| Value | Category |
|---|---|
| 641 | receipts from services provided to others including commission charges |
| 642 | change-in-stock of semi-finished goods (applicable for servicing enterprises engaged in software generation, motion picture production etc.) |
| 643 | value of own construction of building, furniture and fixtures |
| 644 | rental receivable on fixed assets (other than land and building) |
| 645 | funding/ donations from individuals and non-govt. institutions |
| 646 | Govt. grants (excluding capital transfers like building fund, etc.) |
| 647 | other receipts |
| 649 | total (items 641 to 647) |
| 651 | production subsidy/ interest subsidy |
| 701 | total receipts: |
| 702 | total operating expenses: |
| 703 | distributive expenses, if any (@) |
| 709 | gross value added (item 701 - item 702 –item 703) |