item,category,supplier_or_authority,amount_INR_blank_not_zero,tax_INR,refundable_Y_N,quote_or_fee_instrument,valid_to,payment_trigger,owner Equipment and fit-out,Capital,,,,N,,,, Government application charge,Statutory,,,,N,,,, Lease or utility security,Deposit,,,,Y,,,, Technical/professional review,Professional,,,,N,,,, Insurance,Operating,,,,N,,,,