The former included run-down fields, fields belonging to shrines and temples (including expenses for other religious events), personnel costs (salaries for local governors such as shokan and jito), and the cost of water (irrigation facilities such as wells and irrigation channels), while the latter, categorized as the rest, was the basis on which nengu and kuji were imposed.
前者は荒田・仏神田（寺田・神田、その他宗教行事経費）・人給（荘官や地頭など代官の給分）・井料（井戸や用水などの灌漑設備）などが挙げられ、それ以外の後者に対して実際の年貢・公事が賦課されていた。