| Value | Category |
|---|---|
| 1 | State administration |
| 2 | State-owned enterprise, including sovkhoz |
| 3 | Private firms, including agricultural |
| 4 | Individual |
| 5 | Collective firms (joint stock, association, kolkhoz, coop) |
| 6 | Ngo, international, political, humanitarian org |
| 7 | Joint ventures and foreign firms |
| 8 | Paid public works |
| 9 | DK |
| Sysmiss |