(a) Hotels
1. Receipts from sale of goods to customer
2. Payment pf wages and salaries, electricity, food items and other items used in accommodation
(b) Film production house
1. Receipts from selling film rights of a film to the distributors
2. Payment to the staff, actors, actresses, directors, etc.
(c) Financial enterprise
1. Receipts from repayment of loans, interest incomes from investments; etc
2. Repayments of loans, recovery expenditure for recover of loans etc, salaries of employees
(d) Media enterprise
1. Receipts from advertisements
2. Payments to staff, reporters, photographers, etc
(e) Steel manufacturing unit
1. Receipts from sale of steel sheets, steel castings, steel rods, etc
2. Payment for iron, coal, salaries to staff, etc
(f) Software business unit
1. Receipts from sale of software and renewal of licenses
2. Payment of salaries to their employees, etc
