Personnel Expenditure. All payments for special work are registered. It is important to point out that these payments are for contracted personnel or staff of the centre, which is important because the supplies, work and services provided by individuals who do not form part of the staff of the centre, as well as companies that provide services to the hospital, figure in accounts 6.2, Exterior Services.

Provisions for amortisation. The cost the centre has to pay for the amortisation of buildings (not including the value of land), machinery, patents, etc. These accounts include the depreciation of amortisation assets.

Investments. Investment on buildings, land, equipment, etc., refers to the year in which the investment took place although payment was not made the same year.
This includes purchases of machinery and equipment that will last several years, as is the case of: operating theatre installations, kitchen, heating etc., not including fungible or low quantity surgical material: catheters, scalpels, etc.