| Value | Category | Cases | |
|---|---|---|---|
| 1 | Capital goods to be used for the production such as machines, cars, motorbikes | 116 | 
                                                                 
                                    
                                    1.6%
                                 
                                                             | 
                                                        
                    
| 2 | Raw material used for processing | 291 | 
                                                                 
                                    
                                    3.9%
                                 
                                                             | 
                                                        
                    
| 3 | Materials used for construction | 41 | 
                                                                 
                                    
                                    0.6%
                                 
                                                             | 
                                                        
                    
| 4 | Fuels used for production or generation of electricity, service etc. | 717 | 
                                                                 
                                    
                                    9.7%
                                 
                                                             | 
                                                        
                    
| 5 | Lubricants | 694 | 
                                                                 
                                    
                                    9.4%
                                 
                                                             | 
                                                        
                    
| 6 | Purchase of goods for resale (only trade) | 877 | 
                                                                 
                                    
                                    11.8%
                                 
                                                             | 
                                                        
                    
| 7 | Food, drink and tobacco products served to customers | 84 | 
                                                                 
                                    
                                    1.1%
                                 
                                                             | 
                                                        
                    
| 8 | Electricity purchased | 406 | 
                                                                 
                                    
                                    5.5%
                                 
                                                             | 
                                                        
                    
| 9 | Water and sanitation charges | 407 | 
                                                                 
                                    
                                    5.5%
                                 
                                                             | 
                                                        
                    
| 10 | Containers, packing materials | 958 | 
                                                                 
                                    
                                    12.9%
                                 
                                                             | 
                                                        
                    
| 11 | Freight and transport expenses | 448 | 
                                                                 
                                    
                                    6%
                                 
                                                             | 
                                                        
                    
| 12 | Insurance | 31 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 13 | Bank charges | 30 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 14 | Telephone, postage and other communication | 601 | 
                                                                 
                                    
                                    8.1%
                                 
                                                             | 
                                                        
                    
| 15 | Office supplies, stationary and other items | 46 | 
                                                                 
                                    
                                    0.6%
                                 
                                                             | 
                                                        
                    
| 16 | Rents paid for land, buildings, storage, warehousing, equipment & machines | 173 | 
                                                                 
                                    
                                    2.3%
                                 
                                                             | 
                                                        
                    
| 17 | Repair/maintenance of buildings, equipment & machinery/material/services | 534 | 
                                                                 
                                    
                                    7.2%
                                 
                                                             | 
                                                        
                    
| 18 | Registration and other govt. fees, taxes, market fees ("Phasy") and donations | 716 | 
                                                                 
                                    
                                    9.7%
                                 
                                                             | 
                                                        
                    
| 19 | Wages/salaries of hired labour (cash plus kind) | 132 | 
                                                                 
                                    
                                    1.8%
                                 
                                                             | 
                                                        
                    
| 20 | Services rendered by others (commissions, etc.) | 50 | 
                                                                 
                                    
                                    0.7%
                                 
                                                             | 
                                                        
                    
| 21 | All other expenses not included in the list from 1 to 17 | 66 | 
                                                                 
                                    
                                    0.9%
                                 
                                                             |