| Value | Category | Cases | |
|---|---|---|---|
| 1 | Cloths: local (super and ordinary | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 2 | Imported (West Africa) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 3 | Imported (Europe) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 4 | Imported (elsewhere) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 5 | Kente Men | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 6 | Kente women | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 7 | Clothing materials for men | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 8 | Clothing materials for women | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 9 | Clothing materials for children | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 10 | Other clothing materials | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 11 | Suit | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 12 | Smock | 298 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 13 | Ready made clothing for women | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 14 | Ready made clothing for children | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 15 | Trousers | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 16 | Shirts | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 17 | Shorts | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 18 | Sports shirt | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 19 | Jeans (women) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 20 | Jeans (men) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 21 | Underwear women | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 22 | Underwear men | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 23 | Underwear children | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 24 | Uniform excluding school uniform | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 25 | Other garments | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 26 | Handkerchief (women) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 27 | Handkerchief (men) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 28 | Other articles of clothing and clothing accessories | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 29 | Women clothing | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 30 | Men clothing | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 31 | Children clothing | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 32 | Other tailoring charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 33 | Laundry charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 34 | Second hand clothing men | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 35 | Women | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 36 | Children | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 37 | Footwear Men | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 38 | Women | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 39 | Children | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 40 | Repairs to women footwear | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 41 | Men footwear | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 42 | Children footwear | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 43 | Shoe shine service charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 44 | Second hand footwear Men | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 45 | Women | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 46 | Children | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 47 | Payment for rent | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 48 | Owner occuppy housing rent (estimate) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 49 | Cement(minor repairs) | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 50 | Iron rods and roofing sheets | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 51 | Bricks and cement blocks | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 52 | Paints including quicklime | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 53 | Wood,doors and windows | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 54 | Other materials | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 55 | Labour | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 56 | Other minor repairs to the dwelling | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 57 | Maintenance such as (plumbing,electricals,&carpentary servic | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 58 | Sewage removal | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 59 | Water(pipe-borne,metered) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 60 | Water(pipe-borne,tanker ser vices) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 61 | Other water | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 62 | Lawn boys/gardeners | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 63 | Security guards | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 64 | Electricity | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 65 | Gas for household use | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 66 | Kerosene | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 67 | Other fuel and power | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 68 | Bedsteads | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 69 | Mattresses | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 70 | Room furniture | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 71 | Other furniture and furnishings itiems | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 72 | Floor mat (tiles) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 73 | Linoleum | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 74 | Wollen carpets | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 75 | Repairs of tables and chairs | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 76 | Other repairs of furniture furnishing and floor coverings | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 77 | Bedsheets and blankets | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 78 | Towels | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 79 | Other household textile | 298 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 80 | Refregerators and freezers | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 81 | Air conditioners and air coolers | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 82 | Gas cookers,stoves and coalpots | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 83 | Washing machines and driers | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 84 | Other major household appliances | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 85 | Electric irons | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 86 | Electric fans | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 87 | Blenders | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 88 | Lanterns,gas lights | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 89 | Other small electric household appliances | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 90 | Repairs to household appliances | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 91 | Cups and plates | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 92 | Dining pots/utensils | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 93 | Cutleries | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 94 | Aluminium cooking utensils (local) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 95 | Imported | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 96 | Other cooking pots /utensils | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 97 | Buckets | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 98 | Other glassware,tableware and utensils | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 99 | Cutlasses | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 100 | shovels,rakes,wheelbarrows,etc. | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 101 | Motor driven lawn mower | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 102 | Water cans | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 103 | Water pumps | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 104 | Generators (household use) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 105 | Other tools and equipment for ouse and garden | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 106 | Brooms | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 107 | Light bulbs | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 108 | Fluorescent bulbs | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 109 | Other lighting prooducts | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 110 | Torches | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 111 | Other small tools and miscellaneous accessories | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 112 | House boys/house maids | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 113 | House keepers/caretakers | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 114 | Baby sitters,day care attendants,nannies etc | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 115 | Others | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 116 | Therapeutic appliances & equiipment | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 117 | Corrective eye-glasses & contact lenses | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 118 | Doctors consulting fee:Public hospital | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 119 | Doctors consulting fee: Private hospital | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 120 | Dentist | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 121 | Traditional healer | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 122 | Cost of public dental services | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 123 | Cost of private dental services | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 124 | Laboratory test | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 125 | X-rays | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 126 | Services of midwives,nurses,etc | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 127 | Traditional birth attendant(TBA)services | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 128 | Operations in private hospitals | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 129 | Operations in public hospitals | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 130 | Physiotherapy/massaging | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 131 | Gyms and health clubs | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 132 | Other in-patients hospital services | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 133 | Purchase of new cars | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 134 | Purchase of second hand cars | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 135 | Purchase of new trucks | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 136 | Purchase of second hand trucks | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 137 | Purchase of new motor cycles | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 138 | Purchase of second- hand motor cycles | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 139 | Purchase of new bicycles | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 140 | Purchase of decond-hand bicycle | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 141 | Purchase of car tyre | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 142 | Purchase of other tyres | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 143 | Purchase of spark plugs batteries, oil filters etc | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 144 | Other purchase | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 145 | Engine oil | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 146 | Lubricants | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 147 | Wheel alignment | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 148 | Maintenance, repair and other service charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 149 | Drivers licence fees and other fees (road worthy) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 150 | Telephones handset | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 151 | Mobile phones | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 152 | Telefax machines | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 153 | Repair of handset, mobile phones and fax machines | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 154 | Postal services | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 155 | Telephone, telegram and fax charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 156 | Other communication charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 157 | Radio, cassette/CD players | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 158 | VCR/VCD/DVD players | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 159 | Television sets | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 160 | Parabolic/satelite receivers | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 161 | Other video/audio equipment | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 162 | Video cameras and camcoders | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 163 | Still cameras | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 164 | Other photographic and cinematographic equipment and optical | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 165 | Personal computers and printers | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 166 | Calculators/organizers | 298 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 167 | Other data processing equipment | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 168 | Recording audio and video cassettes | 298 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 169 | Pen drives | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 170 | Diskettes and CD/DVD-Roms | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 171 | Other recording media for pictures and sound | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 172 | Repairs of audio visual equipment | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 173 | Repair of photographic and optical and data processing equi | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 174 | Musical instruments | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 175 | Other major durables for recreation and culture | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 176 | Repairs of durables for recreation and culture | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 177 | Game cards(chess,ludo,etc) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 178 | Toys | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 179 | Football,volley ball,etc | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 180 | Video game equipment and softwares | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 181 | Other equipment for sport, camping and open-air recreation | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 182 | Natural and artificial flowers and plants & their pots | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 183 | Fertilizers for gardening | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 184 | Compost for gardening | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 185 | Pets | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 186 | Pets food | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 187 | Veterinary services and charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 188 | Cost of veterinary products | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 189 | Horse racing | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 190 | Fitness centres(use of) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 191 | Sports stadium (watching football & others) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 192 | Fair and amusement parks(Trade fairs,children fairs) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 193 | Cinemas (visiting) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 194 | Video houses & hiring of video cassettes | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 195 | Tv license fees | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 196 | Payment for services of private Tvs (M-net and Others) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 197 | Beaches | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 198 | National parks and zoos & botanical gardens | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 199 | Cultural festivals(donations) (Hommowo Odwira, etc) | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 200 | Concert and music attendance | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 201 | Funeral ,other expenses | 298 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 202 | Calanders | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 203 | Post cards and greeting cards | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 204 | Others | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 205 | Writing pads & envelopes,pens,pencils,erasers | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 206 | Office glue and adhesives,staplers and staples,paper clips a | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 207 | Excercise books mathematical sets,etc | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 208 | School uniforms & sports clothes | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 209 | Other stationery and drawing materials | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 210 | Excursions local | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 211 | Pilgrimages local | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 212 | Excursions & pilgrimages (abroad) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 213 | Other packaged holidays | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 214 | Pre-school (public)excl.transport,health & stationery expens | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 215 | Pre-school(private)excl.transport,health and stationery expe | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 216 | Primary (public) excl.transport,health & stationery expenses | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 217 | Primary (private) excl.transport,health & stationery expense | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 218 | Secondary education (Public) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 219 | Post-secondary,technical & vocational (public) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 220 | Post-secondary,technical & vocational (Private) | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 221 | University and other tertiary education (private) | 298 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 222 | University and other Tertiary education (Private) | 297 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 223 | Seamstress,fitting,plumbing,hairdressing,etc | 298 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 224 | Other education and training services | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 225 | Expenditure on hotels accomodation | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 226 | Expenditure on school,colleges & universities accomodation | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 227 | Expenditure on hospital accomodation | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 228 | Other cost of accomodation incurred | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 229 | Repairs of jewellery,clocks and watches | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 230 | Umbrellas | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 231 | Travelling bags and suitcases | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 232 | Combs,shavers,etc | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 233 | Other personal effects | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 234 | Money transfer (to parents/guardians/children) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 235 | Gifts and tips | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 236 | Payments in churches and social clubs | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 237 | Other payments on social protection services | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 238 | Premiums for life assurance, etc. | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 239 | Premiums for motor vehicle insurance | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 240 | Premiums for health insurance | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 241 | Other insurance | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 242 | Money withdrawal charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 243 | Loans expenses | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 244 | Brokerage charges | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 245 | Charges for money orders/bankers draft/charges for bank sevi | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 246 | legal fees/consultancy fees | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 247 | Agents fees (house agents) | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 248 | Photocopies,birth/death/marriage certificate charges | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 249 | Other services | 299 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             | 
                                                        
                    
| 250 | Cost of travel by air | 300 | 
                                                                 
                                    
                                    0.4%
                                 
                                                             |