| Value | Category |
|---|---|
| 1 | Wages or other remuneration |
| 2 | Raw materials |
| 3 | Articles for resale |
| 4 | Buying equipment, buildings, land, vehicles, machinery |
| 5 | Rental of equipment, buildings, land, vehicles, machinery |
| 6 | Maintenance and repaire |
| 7 | Transport |
| 8 | Fuel |
| 9 | Electricity |
| 10 | Water |
| 11 | Licence fee |
| 12 | Other taxes or fees |
| 13 | Other |