وأجرة حمل الطعام
Translation: The cost of transporting food grain may also be included.
Moving goods to another location can improve their commercial value or marketability. That is the rationale for counting this transport expenditure.
Example: ten sacks cost Rs 30,000 at purchase, with Rs 2,000 transport to market. The qualifying accumulated cost may be Rs 32,000, although the first purchase price is still Rs 30,000.