| 61 | Vehicle Repair & Maintenance | Vehicle Expenses | Vehicle Expenses:Vehicle Repair & Maintenance -- Expense | Expense | |
| 62 | | Vehicle Rentals | Vehicle Rentals -- Expense | Expense | |
| 63 | Salik | Vehicle Rentals | Vehicle Rentals:Salik -- Expense | Expense | |
| 64 | | Visa Expenses (EID, Med) | Visa Expenses (EID, Med) -- Expense | Expense | |
| 65 | Medical Expenses | Visa Expenses(EID,Med) | Visa Expenses(EID,Med):Medical Expenses -- Expense | Expense | |
| 66 | Communication Expense | Communication Expense | Communication Expense -- Cost of Goods Sold | Cost of Goods Sold | |
| 67 | Mobile | Communication Expense | Communication Expense:Mobile -- Cost of Goods Sold | Cost of Goods Sold | |
| 68 | Depreciation - Cost of Services | Depreciation | Depreciation - Cost of Services -- Cost of Goods Sold | Cost of Goods Sold | |
| 69 | Equipment & Transport Rental | Equipment & Transport Rental | Equipment & Transport Rental -- Cost of Goods Sold | Cost of Goods Sold | |
| 70 | Honorarium & Bonus | Honorarium & Bonus | Honorarium & Bonus -- Cost of Goods Sold | Cost of Goods Sold | |
| 71 | Materials & Consumables | Materials & Consumables | Materials & Consumables -- Cost of Goods Sold | Cost of Goods Sold | |
| 72 | Pass & Permits | Pass & Permits | Pass & Permits -- Cost of Goods Sold | Cost of Goods Sold | |
| 73 | Petty Cash | | :Petty Cash -- Bank | Bank | |
| 74 | | Director Remuneration | Director Remuneration -- Expense | Expense | |
| 75 | Rent & Rates | Rent & Rates | Rent & Rates -- Cost of Goods Sold | Cost of Goods Sold | |
| 76 | Staff Accomodation | Rent & Rates | Rent & Rates:Staff Accomodation -- Cost of Goods Sold | Cost of Goods Sold | |
| 77 | Store Room | Rent & Rates | Rent & Rates:Store Room -- Cost of Goods Sold | Cost of Goods Sold | |
| 78 | VAT Input | | :VAT Input -- Cost of Goods Sold | Cost of Goods Sold | |
| 79 | | Vehicle Expenses | Vehicle Expenses -- Cost of Goods Sold | Cost of Goods Sold | |
| 80 | Fines & Accident | Vehicle Expenses | Vehicle Expenses:Fines & Accident -- Cost of Goods Sold | Cost of Goods Sold | |