*Expenditure on physical assets include spending on irrigation, roads and bridges, ports, shipping, civil aviation and other transport services. The five poorest states (by per capita GSDP) are highlighted in red and the five richest in green. J&K has been included as a state here since it was a state till the period of the analysis. Delhi has been excluded from this analysis as it is not a full state and funds for it does not come under the ambit of the Finance Commission. Expenditure and Income estimates are for fiscal 2018