(a) the rent for the land and building;
(b) the depreciation and maintenance charges for the building and equipment provided for in the canteen;
(c) the cost of purchase, repairs and replacement of equipments including furniture, crockery, cutlery and utensils;
(d) the water charges and other charges incurred for lighting and ventilation;
(e) the interest on the amounts spent on the provisions and maintenance of furniture and equipment provided for in the canteen.