1	Raw material used for processing
2	Materials used for construction
3	Fuels used for production or generation of electricity 
4	Lubricants
5	Purchase of goods for resale
6	Food, drink and tobacco products served to customers
7	Electricity purchased
8	Water and sanitation charges
9	Containers, packing materials
10	Freight and transport expenses
11	Insurance, bank charges, telephone, postage and other communication
12	Office suplies, stationary and other items
13	Rents paid for land,  buildings, storage, warehousing, equipment & machines
14	Repair/maintenance of buildings, equipment & machinery/material/services
15	Registration and other govt. fees, taxes and donations
16	Wages/salaries of hired labour (cash plus kind)
17	Services rendered by others (commissions, etc.)
18	All other expenses not included in the list from 1 to 17
