| 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 |