Definition
Cost for establishmentowned dwellings - net cost, i.e. maintenance expenditures, fees, property taxes, insurance, interest, depreciation and other costs, less grants-in aid, tax rebates, subsidies, etc. received from government and other institutions in respect of employee housing; capital investment on building, equipment or land made during the year and labor cost of personnel employed by the establishment for maintenance and other work related to establishment-owned houses are excluded.