According to IFRS (IAS 1), these are the different resources types of interest:

• Property, plant and equipment
• Investment property
• Goodwill
• Intangible assets other than goodwill
• Other, financial assets
• Other, non financial assets
• Investment accounted for using the equity method
• Investments in subsidiaries, joint ventures and associates
• Biological assets
• Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners
• Inventories
• Current tax assets
• Deferred tax assets
• Trade and other receivables
• Cash and cash equivalents
• Non cash assets pledged as collateral for which the transferee has right by contract or custom to sell or repledge collateral

And these are the utilities - by nature - which are considered of interest according to IFRS:

• Raw materials and consumables used: For manufacturing and service industry, the utility of raw materials and consumables is realized when selling the finished goods or rendering the service.
• Cost of merchandise sold. For the trading industry, the utility of merchandise is realized when selling it.
• Services: The following utilities are realized upon purchasing them from a supplier, or in certain cases upon consumption of an inventory item. In the latter case, the stock issue would specify the appropriate budget code.
  • Insurance
  • Professional fees
  • Transportation
  • Bank and similar charges
  • Energy transmission charges
  • Travel
  • Communication
  • Utilities: includes everything one may get when renting space, including electricity, gas, water, or sewerage, Internet, garbage, oil (for heating) etc.
  • Advertising
  • (Our extension): Office space, Repair and maintenance, Unallowable
• Employee benefits: The following utilities are realized once due, based on employment contract and/or labor law. 
  • Short term employee benefits
    • Social security contributions
    • Other short-term employee benefits
    • Wages and salaries
  • Post employment benefit expense, defined contribution plans
  • Post employment benefit expense, defined benefit plans
  • Termination benefits
  • Other long-term employee benefits
  • Other employee expense
• Depreciation, amortization: The following utilities are realized upon usage or time pass of property, plant and equipment or intangible assets:
  • Depreciation and amortization
  • Impairment loss

Any of the above utilities can be sought after for the following functions (operations, activities):

• Administrative
• Distribution
• Sales
• Production: This one is temporary, as the balance is to be absorbed by the items produced
• Services: This one is also temporary, as the balance is to be allocated to the centers being served