This question already has an answer here:
I know that we need to dispose of SPSite and SPWeb objects, especially in scenarios where we instantiate them or don't get them from context.
Other than these, which other objects in the SP Object Model should be disposed of?
Should we dispose of objects like SPFarm, SPWebServiceCollection, SPWebService, SPWebApplication, SPList, SPListItem, SPUser, SPGroup and so on? Or we need to dispose of only SPSite and SPWeb? This doesn't seem to be clearly documented. Please help.
Note: Though the below link talks about a few, it doesn't seem to be covering the list, which I have asked.