| Value | Category |
|---|---|
| 100 | Government |
| 110 | Government- National |
| 120 | Government- Foreign |
| 130 | Government- Federal |
| 140 | Government- Local |
| 200 | Public sector |
| 210 | Economic institutions |
| 300 | Private sector |
| 310 | Private investment |
| 320 | Private- National |
| 330 | Private- National inside establishment |
| 340 | Private- National outside establishment |
| 350 | Private- Foreign |
| 360 | Private- Foreign inside establishment |
| 370 | Private- Foreign outside establishment |
| 380 | Private- Families |
| 400 | Joint/Cooperative |
| 410 | Joint |
| 420 | Cooperative |
| 430 | Joint local sector |
| 500 | Foreign sector |
| 510 | Diplomatic bodies |
| 600 | Other |
| 610 | Non governmental organizations |
| 620 | Non-profit associations |
| 630 | Charitable association |
| 640 | Outside establishment |
| 650 | Outside the country |
| 660 | UNRWA |
| 999 | Not stated |
| Sysmiss |