| Value | Category |
|---|---|
| 101 | purchase of plots |
| 102 | improvement to plots |
| 103 | improvement to houses or buildings |
| 201 | purchase of land (farm business) |
| 202 | purchase of land rights |
| 203 | bunding and other land improvements |
| 204 | reclamation of land |
| 205 | orchards & plantations |
| 206 | wells |
| 207 | other irrigation resources |
| 208 | agricultural implements & machinery |
| 209 | transport equipments |
| 210 | farm houses, barns & animal sheds |
| 211 | purchase of livestock |
| 212 | furniture and fixtures |
| 213 | other capital expenditure |
| 301 | purchase of land (non-farm business) |
| 302 | improvement of non-farm land |
| 303 | buildings |
| 304 | equipment & accessories |
| 305 | transport equipments |
| 306 | furniture and fixtures |
| 307 | other capital expenditure |
| 308 | invalid |
