"Hierarchy","Identification","Name","Quantity","Unit","Value"
1,1,"Rates",,,
,,,,,
2,1.1,"Category A",,,
,,,,,
3,"1.1.1","Cleaning",1,"m",5
3,"1.1.2","Hiring",1,"m2",6
3,"1.1.3","Building",1,"m3",7
,,,,,
2,1.2,"Category B",,,
,,,,,
3,"1.2.1","Cleaning",1,"hr",8
3,"1.2.2","Hiring",2,"bob",9
3,"1.2.3","Building",3,"kg",10