| Value | Category |
|---|---|
| 1 | A complete set of written accounts for tax purposes |
| 2 | Simplified written accounts to be submitted for tax purposes |
| 3 | Simplified written accounts not for tax purposes |
| 4 | Informal records of orders, sales, purchases |
| 5 | No records are kept |
| 6 | Do not know |
| Sysmiss |
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