| Value | Category |
|---|---|
| 3201 | Labour |
| 3202 | Raw material |
| 3203 | Spare pieces |
| 3204 | Article to resell |
| 3205 | Renting land / building |
| 3206 | Renting plots |
| 3207 | Upkeep / repair |
| 3208 | Renting transport |
| 3209 | Fuels / oil |
| 3210 | Other transport |
| 3211 | Electricity |
| 3212 | Water |
| 3213 | Taxes |
| 3214 | Other enterprise expenses |