| Value | Category | 
|---|---|
| 1 | The employer | 
| 2 | The person him/herself | 
| 3 | Both the employer and the person him/herself | 
| 4 | Tools and/or equipment are rented/hired or owned by an outside person or organisation | 
| 5 | Not applicable - equipment not used | 
| 6 | Don't know | 
| 8 | Not applicable | 
| 9 | Unspecified |