| Value | Category | Cases | |
|---|---|---|---|
| 1 | Taxes on product | 6 |
5%
|
| 2 | Articles for resale | 6 |
5%
|
| 3 | Rents on assets/land and building | 6 |
5%
|
| 4 | Raw materials | 6 |
5%
|
| 5 | Travelling and transport | 6 |
5%
|
| 6 | Fuel and lubricants | 6 |
5%
|
| 7 | Electricity | 6 |
5%
|
| 8 | Water | 6 |
5%
|
| 9 | Telephones | 6 |
5%
|
| 10 | Printing/stationery/postage/packaging | 6 |
5%
|
| 11 | Spare parts | 6 |
5%
|
| 12 | Repairs/maintenance of fixed assets | 6 |
5%
|
| 13 | Lease of machinery or transport equipment | 6 |
5%
|
| 14 | Advertising/computer service | 6 |
5%
|
| 15 | Bank charges (excl. Bank int. Change) | 6 |
5%
|
| 16 | Training | 6 |
5%
|
| 17 | Treatment/disposal of waste product | 6 |
5%
|
| 18 | Uniform and clothing | 6 |
5%
|
| 19 | Accident claims | 6 |
5%
|
| 20 | Other | 6 |
5%
|