Value | Category |
---|---|
1 | (new) purchase (including purchase of land, land rights etc.) |
2 | additions (including reclamation of land/constructions) |
3 | major repairs & alterations (including renewal & replacement) |
4 | improvement (including bonding and other land improvement/normal annual replanting in case of orchard and plantations) |
5 | normal repairs & maintenance |
9 | invalid |