"requirement_id","option_buy_or_inhouse","cost_group","item_description","quantity","unit","unit_cost","line_total","currency","included_cost_view","avoidable_or_allocated","period_or_batch_basis","evidence_reference","assumption_or_actual","notes"
"","buy","Nursery offer","","","","","","","","","","","","Manual worksheet: choose both, cash only or economic only; count this line once per included view"
"","buy","Freight and handling","","","","","","","","","","","",""
"","buy","Receiving and holding","","","","","","","","","","","",""
"","buy","Other direct costs","","","","","","","","","","","",""
"","buy","Replacement or backup","","","","","","","","","","","",""
"","buy","Credit supported by agreement","","","","","","","","","","","",""
"","buy","Economic resource use not already counted","","","","","","","","","","","",""
"","inhouse","Seed and rootstock","","","","","","","","","","","",""
"","inhouse","Grafting inputs","","","","","","","","","","","",""
"","inhouse","Trays and media","","","","","","","","","","","",""
"","inhouse","Water and nutrients","","","","","","","","","","","",""
"","inhouse","Heat and electricity","","","","","","","","","","","",""
"","inhouse","Paid direct labor","","","","","","","","","","","",""
"","inhouse","Supervision","","","","","","","","","","","",""
"","inhouse","Sanitation monitoring and testing","","","","","","","","","","","",""
"","inhouse","Preparation and cleanup","","","","","","","","","","","",""
"","inhouse","Replacement or backup","","","","","","","","","","","",""
"","inhouse","Owner labor economic charge","","","","","","","economic only","","","","","Economic charge only if not already counted; document allocation basis"
"","inhouse","Space economic charge","","","","","","","economic only","","","","","Economic charge only if not already counted; document allocation basis"
"","inhouse","Equipment annual ownership charge","","","","","","","economic only","","","","","Economic charge only if not already counted; document allocation basis"
"","inhouse","Capital cash spending shown separately","","","","","","","cash only","","","","","Capital cash schedule only; exclude from per-batch operating unit-cost total; do not also charge full purchase in economic total"