| Value | Category | Cases | |
|---|---|---|---|
| 321 | electricity charges | 2214 |
7.7%
|
| 322 | fuel and lubricant | 1859 |
6.5%
|
| 323 | raw materials consumed for own construction of building, furniture and fixtures (please check consistency with item 442) | 20 |
0.1%
|
| 324 | minor repair and maintenance of- building | 790 |
2.7%
|
| 325 | minor repair and maintenance of-plant and machinery | 1934 |
6.7%
|
| 326 | minor repair and maintenance of-transport equipment | 1521 |
5.3%
|
| 327 | minor repair and maintenance of-software and hardware | 639 |
2.2%
|
| 328 | minor repair and maintenance of-tools and other fixed assets | 972 |
3.4%
|
| 331 | rent payable on fixed assets (other than land and building) | 146 |
0.5%
|
| 332 | service charges for work done by other concerns (contract, sub-contract, legal, audit, advertising and other accounting services, warehousing expenses, commission expenses, etc.) | 2142 |
7.4%
|
| 333 | travelling, freight and cartage (transport) expenses | 2122 |
7.4%
|
| 334 | communication expenses (telephone, telegram, fax, postal, courier, e-mail, etc.) | 2217 |
7.7%
|
| 335 | consumable stores, packing materials, etc. | 1936 |
6.7%
|
| 336 | paper, printing and stationery expenses | 2149 |
7.5%
|
| 337 | license fees, cess charged by local bodies, other local rates (building tax, etc.) | 1885 |
6.5%
|
| 338 | royalties and insurance charges payable | 1802 |
6.3%
|
| 341 | other expenses (puja, customer entertainment, etc.) | 2194 |
7.6%
|
| 349 | total (items 321 to 341) | 2255 |
7.8%
|
