Total Expenditure has been divided in two large blocks; current expenditure and investment.

a) Current Expenditure
A functional classification of the current expenditure has been obtained distinguishing three sections: Education, Complementary Activities and Complementary Services expenses. The estimated economic cost of the personnel not contracted by the centre and considered as unpaid are not included as expenditure, i.e., what we have called estimated salary.
Education Expenditure. Includes:

• Personnel expenses: gross wages and salaries, Social Security contributions, contributions to Collaborating Bodies and other social expenses of the personnel of the centre dedicated to tasks related to education; does not therefore include non teaching services staff, defined as those dedicated to attending the different complementary services provided by the centre.
  The data on personnel expenses includes greater detail on teaching staff by education level, management personnel and non teaching personnel according to their function, administration and others.
  
• General expenditure. Includes the following:
  
  • Teaching activity expenditure: teaching material and rent, conservation and repair of furniture and educational equipment.
  • Property expenditure: supplies, cleaning, insurance premiums, rent and conservation and ordinary repair of premises.
  • Administration Expenditure: office material, communications, travel and expenses and rent, conservation and repair of premises and office machinery.
  • Other General expenses.

Expenditure on Complementary Activities
This variable includes all the current expenses originating in the centre as a result of the development of these activities, of a training but not strictly teaching nature.

Expenditure on Complementary Services. Includes:

• Personnel expenses: gross wages and salaries, Social Security contributions, contributions to Collaborating Bodies and other social expenses of the personnel of the centre who attend the services of transport, dinner hall, residence and other complementary services.
• Consumption of goods and services: consumption corresponding to transport services, dinner hall, residence and other complementary services whether already contracted or supplied by the centre.

b) Investment
The three types considered have been included in the investment variable.

• Investment in land.
• Investment in real estate.
• Investment in equipment goods.