| Value | Category | Cases | |
|---|---|---|---|
| 1 | Taxes on product | 192 | 
                                                                 
                                    
                                    4.6%
                                 
                                                             | 
                                                        
                    
| 2 | Articles for resale | 202 | 
                                                                 
                                    
                                    4.8%
                                 
                                                             | 
                                                        
                    
| 3 | Rents on assets/land and building | 206 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 4 | Raw materials | 204 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 5 | Travelling and Transport | 205 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 6 | Fuel and lubricants | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 7 | Electricity | 206 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 8 | Water | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 9 | Telephones | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 10 | Printing/Stationery/Postage/Packaging | 205 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 11 | Spare parts | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 12 | Repairs/Maintenance of fixed assets | 205 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 13 | Lease of machinery or transport equipment | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 14 | Advertising/Computer service | 203 | 
                                                                 
                                    
                                    4.8%
                                 
                                                             | 
                                                        
                    
| 15 | Bank charges (excl. bank int. change) | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 16 | Training | 206 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 17 | Treatment/Disposal of waste product | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 18 | Uniform and clothing | 207 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 19 | Accident claims | 206 | 
                                                                 
                                    
                                    4.9%
                                 
                                                             | 
                                                        
                    
| 20 | Other | 310 | 
                                                                 
                                    
                                    7.4%
                                 
                                                             | 
                                                        
                    
| Sysmiss | 227 |