| Value | Category | 
                                    
                    
                        | 1 | It has full book of accounts | 
                                    
                    
                        | 2 | It has only income and expenditure list | 
                                    
                    
                        | 3 | It has on any book of account | 
                            
            Warning: these figures indicate the number of cases found in the data file. They cannot be interpreted as summary statistics of the population of interest.