| Value | Category | Cases | |
|---|---|---|---|
| 1 | taxes on product | 732 |
5.1%
|
| 2 | articles for resale | 727 |
5.1%
|
| 3 | rent on assets/lan/buildings | 724 |
5%
|
| 4 | raw materials | 729 |
5.1%
|
| 5 | travelling and transport | 734 |
5.1%
|
| 6 | fuel and lubricants | 724 |
5%
|
| 7 | electricity | 723 |
5%
|
| 8 | water | 725 |
5%
|
| 9 | telephones | 724 |
5%
|
| 10 | printing/stationery/postage | 723 |
5%
|
| 11 | spare parts | 724 |
5%
|
| 12 | repairs/maintenance of fixed assets | 724 |
5%
|
| 13 | lease of machinery/transport equipment | 724 |
5%
|
| 14 | advertising/computer service | 722 |
5%
|
| 15 | bank charges (exluding interest) | 723 |
5%
|
| 16 | training | 722 |
5%
|
| 17 | treatment/disposal of waste products | 720 |
5%
|
| 18 | uniform/waste products | 722 |
5%
|
| 19 | accident claims | 721 |
5%
|
| 20 | other | 600 |
4.2%
|