Expense - Manufacturing industries

1 - Labour Renumeration

2 - Cost of fuel and electricity

This category comprises all purchased energy, water utility expenses and electricity consumed by the establishment for energy purposes only, both in its manufacturing and non-manufacturing operations.

3 - Cost of materials and supplies

This category comprises cost of materials and supplies comprises outlays for raw materials, containers and packaging, work sub-contracted to another business, as well as repair and maintenance expenses. Repair and maintenance expenses cover the cost of the supplies used to operate, repair and maintain buildings and equipment as well as the cost of purchased repair and maintenance services.

4 - Purchased Service Expenses

5 - Other operating expenses

6 - Non-operating expenses